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ProBisnis : Jurnal Manajemen
Published by Lembaga Riset, Publikasi dan Konsultasi JONHARIONO
ISSN : 20867654     EISSN : 28087240     DOI : 10.62398
Core Subject : Economy, Humanities, Science, Social, Engineering,
Humanities Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences
ProBisnis: The Management Journal was previously published in print, then in 2020 it was changed to online. This journal has ISSN: 2086-7654( Print) and ISSN: 2808-7240(Online). The scope of this journal is Economics, Management, Marketing, Strategic Management, Entrepreneurship, Leadership etc.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 891 Documents
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Analisis Pajak Penghasilan (PPh) Pasal 21 Pegawai Tetap Pada PT. Maju Mandiri Christina A.S, Gabriella; Lubis, Citra Windy; Masyitah, Emi
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This must be carried out by employers, government treasurers, pension funds, bodies, and activities performed by individuals as domestic taxpayers. This provision is regulated by Law of the Republic of Indonesia Number 36 of 2008 concerning Income Tax, and its derivative regulations, which are continuously updated in accordance with government fiscal policy. This research was conducted by selecting a qualitative approach because it allows for an in-depth understanding of a phenomenon through in-depth analysis of descriptive data, interviews, and observations.
Pengaruh Kualitas Pelayanan, Harga dan Fasilitas Konsumen Terhadap Minat Berkunjung Kembali Pada Langit Society Simarmata, Veni Vera; Dewi, Ananda Fitriani
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This research aims to analyze the influence of service quality, price, and customer facilities on revisit intention at Langit Society. The phenomenon underlying this study is the declining intention of customers to revisit, which is reflected in consumer reviews and preliminary survey results regarding satisfaction with service quality, price, and facilities. This research uses a quantitative method with an associative approach. The population consists of Langit Society customers, with samples taken using the accidental sampling technique, and the number of respondents was determined based on the Lemeshow formula. Data were collected using questionnaires that had been tested for validity and reliability. Data analysis techniques employed multiple linear regression with the assistance of SPSS to determine both partial and simultaneous influences of each variable. The results show that service quality has a positive and significant effect on revisit intention. Price also has a significant effect, although its influence is relatively smaller compared to service quality. Customer facilities also positively and significantly affect revisit intention, emphasizing the importance of comfort and physical support for visitors. Simultaneously, the three variables have a positive and significant effect on revisit intention at Langit Society. These findings highlight the necessity of improving service quality, setting competitive prices, and enhancing facilities as strategies to maintain customer loyalty.
Pengaruh Kepemilikan Manajerial, Dewan Direksi, Kebijakan Dividen, dan Ukuran Perusahaan Terhadap Kinerja Keuangan (Studi Kasus Sektor Infastruktur Bumn di BEI Tahun 2020-2024) Tarigan, Liza Zamili; Asnahwati
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Financial performance as a determination of certain measures that can measure the success of a company in generating profits The assessment of a company's financial performance must be based on published financial data made in accordance with generally accepted financial accounting principles. The population used in this study is the population of state-owned enterprise infrastructure sub-sector companies that published complete financial reports for the period 2020 - 2024, totaling 8 companies listed on the Indonesia Stock Exchange. The sampling technique used in this study is the purposive sampling method, so the sample used in this study in state-owned enterprise infrastructure sub-sector companies that meet the criteria is 8 companies multiplied by the length of years, namely 5 years, so that the number of observations in this study is 40 observations. Based on the research conducted, partially Managerial Ownership and the Board of Directors do not have a negative and significant effect on financial performance, Dividend Policy, and Company Size have a significant effect on Financial Performance. Based on the results of the simultaneous test, Managerial Ownership (X1), Board of Directors (X2), Dividend Policy (X3) and Company Size (X4) on Financial Performance (Y) have a simultaneous effect.
Sustainability Accounting: A Perspective of Symbolic Interactionism Halan, Yohanes Fabiyola
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to analyze the understanding and interpretation of the concept of sustainability in accounting based on existing literature. Utilizing an interpretive qualitative approach, this research examines various scholarly articles and publications related to sustainability accounting to explore how the meaning of sustainability is shaped through social interactions among stakeholders. The analysis results indicate that sustainability accounting is not only related to measuring environmental and social performance but is also influenced by the social and cultural contexts that shape perceptions and practices of accounting. These findings underscore the importance of understanding sustainability accounting as a dynamic and contextual process, highlighting the need for a more holistic approach in comprehending sustainability indicators. Practically, this study highlights the importance of transparency, stakeholder engagement, and collaborative dialogue to build more effective social and environmental accountability. By understanding the social processes underlying the construction of sustainability meanings, organizations can strengthen the credibility of their sustainability reports, reduce the risks of information manipulation, and integrate sustainability values into their business strategies more meaningfully. This research contributes to the accounting literature by providing new insights into how symbolic interactionism theory can be applied in the analysis of sustainability accounting practices.
The Effect of Profitability, Company Size, and Liquidity on Financial Performance of Healthcare Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2019-2023 Zulham, Afrianda; Liswanty, Ina; Masyitah, Emi
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Financial performance gives an overview of how well a firm is able to fulfill its obligations in terms of properly managing financial aspects by reflecting its financial state over a specific time period. Financial performance can be impacted by variables like liquidity, company size, and profitability. With a population of all health sector companies listed on the IDX, this study employs a quantitative methodology. Purposive sampling is used in the sample research approach, and 10 companies make up the sample size. With the aid of SPSS software version 27, data analysis was done using multiple linear regression and descriptive statistics. The study's findings suggest that: (1) Financial performance is positively and significantly impacted by profitability; (2) company size has no discernible impact on financial performance; (3) financial performance is significantly positively impacted by liquidity; and (4) the financial performance of health sector companies is significantly impacted favorably by profitability, company size, and liquidity all at once.
Management Accounting in the Age of AI: Data Transformation, Efficiency, and Modern Decision-Making Manggu, Sri Astuty Ratnasari
ProBisnis : Jurnal Manajemen Vol. 14 No. 6 (2023): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

The development of artificial intelligence (AI) technology has brought significant changes in management accounting practices. AI not only speeds up the data processing process, but it also improves the accuracy of the information used in planning, control, and decision-making. This article aims to analyze how the integration of AI in management accounting can improve operational efficiency and provide a competitive advantage for organizations in the digital age. The method employed is a literature study, examining the latest research results and modern organizational practices that have adopted AI technology. The findings demonstrate that AI facilitates automated budgeting, data-driven predictive analysis, cost anomaly detection, and enhanced transparency in managerial reporting. However, the application of AI still faces obstacles in the form of a lack of competent human resources, technology investment costs, and data security risks. This article emphasizes the significance of strategic collaboration between technology and accounting in creating a flexible, efficient, and sustainable management system
Pengaruh Word of Mouth, Kualitas Layanan, dan Harga Terhadap Keputusan Pembelian Jasa Perjalanan Pariwisata Aqilla Tour and Travel Wulandari, Evi; Anisa, Nur Aini; Farida, Nur
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Penelitian ini bertujuan untuk menyelidiki efek dari word-of-mouth (WOM), kualitas layanan, dan harga terhadap keputusan pembelian layanan perjalanan wisata di Aqilla Tour and Travel di Surabaya. Karakteristik ini sangat penting karena persaingan meningkat selama pemulihan pasca-COVID-19. Teknik kuantitatif digunakan untuk menganalisis data dari kuesioner 100 peserta menggunakan regresi linier multivariat perangkat lunak SPSS. Berdasarkan temuan, WOM memiliki dampak positif dan signifikan pada keputusan dengan meningkatkan kepercayaan melalui rekomendasi. Kualitas layanan yang kuat, terutama responsivitas dan kebisingan, memiliki pengaruh positif terhadap keputusan. Harga kompetitif memiliki dampak besar pada keputusan, dengan konsumen lebih memilih opsi yang penuh nilai. Variabel-variabel ini memiliki pengaruh yang substansial ketika digabungkan. Rekomendasi meliputi peningkatan WOM melalui testimoni, penyempurnaan standar layanan, penyesuaian harga untuk daya saing dan kemiskinan, serta membangun loyalitas konsumen di bidang pariwisata.
Pengaruh Lingkungan Kerja, Stres Kerja dan Beban Kerja Terhadap Turnover Intention Studi Karyawan Di CV. Karya Baru Rachmahdina, Dea; Arifin, Syamsul; Zaman, Komarun
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Tujuan dari penelitian ini adalah untuk menyelidiki pengaruh lingkungan kerja, stres akibat pekerjaan, dan beban tugas terhadap keinginan karyawan untuk meninggalkan CV. Karya Baru di Surabaya. Jika dianalisis secara bersamaan, ketiga variabel independen memiliki hubungan yang berarti terhadap niat untuk keluar. Temuan ini menunjukkan bahwa manajemen stres dan beban kerja lebih krusial dibandingkan dengan kondisi lokasi kerja dalam mengurangi niat keluar karyawan, terutama di kalangan kelompok usia muda (18-30 tahun) yang mencakup 58,3% dari sampel. Dari segi teori, penelitian ini memberikan kontribusi pada literatur mengenai manajemen sumber daya manusia, khususnya terkait faktor-faktor yang mempengaruhi keputusan untuk berpindah kerja. Dalam aplikasi praktis, disarankan bagi perusahaan untuk menerapkan program manajemen stres, penyesuaian beban kerja, serta peningkatan dukungan sosial guna menurunkan tingkat niat untuk keluar dari karyawan.
Pengaruh Harga dan Kualitas Produk terhadap Pendapatan Petani Gambir di Desa Kaban Tengah Kecamatan Sitellu Tali Urang Jehe Kabupaten Pakpak Bharat Kaisala, Isak; Puddin, Khafi
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Pada penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh harga dan kualitas produk terhadap pendapatan petani gambir di Desa Kaban Tengah Kecamatan Sitellu Tali Urang Jehe Kabupaten Pakpak Bharat. Penelitian ini menggunakan data primer dimana data dikumpulkan dengan menggunakan kuisioner dan menggunakan data sekunder dimana data dan informasi yang diperlukan dengan cara membaca buku, jurnal, data dari internet, skripsi maupun tesis dari penelitian sebelumnya. Penelitian ini dilakukan terhadap petani yang melakukan penjualan produk gambir di Desa Kaban Tengah dengan sampel sebanyak 162 responden. Hasil analisis menunjukan bahwa Harga Memiliki Pengaruh terhadap Pendapatan Petani Gambir. Hal ini dibuktikan dengan nilai signifikansi sebesar 0,000 lebih kecil dari 0,05 dan thitug 8.366 > ttabel 1.975 menunjukkan bahwa harga berpengaruh secara parsial dan signifikan terhadap pendapatan. Kualitas Produk memiliki pengaruh terhadap Pendapatan petani gambir. Hal ini dibuktikan dengan nilai signifikansi sebesar 0,000 lebih kecil dari 0,05 dan thitug 8.366 > ttabel 1.975 menunjukkan bahwa harga berpengaruh secara parsial dan signifikan terhadap pendapatan. Berdasarkan hasil analisis penelitian ini menunjukkan bahwa hasil uji Fhitung 55.419 lebih besar dari Ftabel 2,66 dengan nila level of significant (α) 0,000 lebih kecil dari 0,05 yang berarti dapat disimpulkan bahwa Harga dan Kualitas Produk berpengaruh secara simultan terhadap Pendapatan.
An Entrepreneurial Lens on a Comparison of Indonesian Trendy Beverage Franchises Wulandari, Respati
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This paper compares local and foreign trendy beverage companies operating in Indonesia, examining their strategies and early-stage performance through an entrepreneurial orientation lens. Using secondary data from credible industry reports and publications, the study evaluates how each type of firm approaches market expansion, builds competitive advantage, and responds to industry challenges. Both local and foreign beverage companies have experienced rapid growth in recent years, yet many continue to report net losses during their initial operational periods. Local brands such as Fore Coffee and Kopi Kenangan benefit from strong cultural alignment and deep insight into Indonesian consumer preferences, enabling them to scale quickly in the domestic market. In contrast, foreign brands like Chagee and Chatime typically pursue international expansion only after achieving stability in their home countries, leveraging standardized global branding strategies to strengthen their overseas presence. By analyzing these strategic differences, the study highlights key entrepreneurial dimensions—innovation, proactiveness, and calculated risk-taking—that shape each company’s trajectory. The findings provide practical insights for emerging beverage enterprises seeking to design effective market-entry and growth strategies within a competitive and evolving industry.

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