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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 Biaya Produksi dan Pendapatan pada PT. Rabita Creative Inovation Tas Sasirangan Kecamatan Cempaka Kota Banjarbaru Jumiati, Jumiati; Hastuti, Puji; Juhdi, Muhammad; Putri, Shinta Widya
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 mengetahui dan menganalisis biaya produksi dan pendapatan pada PT.Rabita Creative Inovation Tas Sasirangan yang berada di Kecamatan Cempaka Kota Banjarbaru. Variabel penelitian yang digunakan adalah biaya produksi dan pendapatan dengan menggunakan metode analisis data yaitu R/C Ratio. Sumber yang digunakan dalam pengumpulan data adalah menggunakan data primer dan data skunder dengan teknik pengumpulan data yang digunakan adalah dengan melakukan observasi, wawancara, dan dokumentasi. Populasi pada penelitian ini yaitu data biaya, penjualan dan pendapatan dari tahun2017-2023, sedangkan sampel penelitian yang digunakan adalah biaya, penjualan dan pendapatan pada PT. Rabita Creative Inovation Tas Sasirangan  satu tahun terakhir yaitu 2023. Teknik analisis data yang digunakan adalah Biaya Total (TC), Penerimaan, Pendapatan, dan Analisis Ratio Cost (R/C). Hasil penelitian menunjukkan bahwa biaya total yang dikeluarkan PT. Rabita Creative Inovation Tas Sasirangan yaitu sebesar Rp.160.795.000 yang terdiri dari biaya tetap dan biaya variabel. Pendapatan yang diperoleh PT. Rabita Creative Inovation Tas Sasirangan yaitu sebesar Rp.123.205.000 didapat dari hasil Penerimaan sebesar Rp.284.000.000 dikurangi dengan Total Biaya Produksi Rp.160.795.000. R/C Rasio sebesar 1,77 hal ini menunjukkan perbandingan menghasilkan nilai diatas 1 (Analisis R/C > 1 artinya PT. Rabita Creative Inovation Tas Sasirangan menguntungkan dan layak untuk dikembangkan dalam jangka waktu Panjang).
Pengaruh Stres Kerja Dan Motivasi Kerja Terhadap Kinerja Karyawan Pada Departemen Produksi Grup A PT Otomotif Di Kawasan MM2100 Zaenah, Zaenah; Putri , Najwa Nathasya
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 menganalisis Pengaruh Stres Kerja Dan Motivasi Kerja Terhadap Kinerja Karyawan. Teknik pengumpulan data melalui data primer yaitu yang di peroleh secara langsung. Jenis penelitian yang digunakan adalah kuantitatif dengan jumlah populasi sebanyak 3.000 dan sampel yang digunakan sebanyak 97 responden karyawan. Teknik analisis data yang digunakan adalah Uji Validitas, Uji Reabilitas, Uji Asumsi klasik, Uji Normalitas, Uji Multikolinearitas, Uji Heterokedasitas, Uji Hipotesis, Analisis Regresi Linear Berganda, Uji F, Uji T, Uji Koefisien Determinasi (R2) dan data yang diolah dengan SPSS. Hasil uji t variabel stres kerja, t hitung -2,958 > t tabel 1,660 bahwa stres kerja memiliki pengaruh negatif dan signifikan terhadap kinerja karyawan nilai signifikan 0,004 < 0,05. Hasil uji t variabel Motivasi kerja, t hitung 14,780 > t tabel 1,660 bahwa terdapat pengaruh positif signifikan antara motivasi kerja terhadap kinerja karyawan dan nilai signifikan 0,000 < 0,05. Hasil uji determinasi R-square dari variabel stres kerja dan motivasi kerja sebesar 71,4% sedangkan sisanya 28,6% dipengaruhi oleh variabel lain. Dengan hasil penelitian menunjukan, secara parsial bahwa stres kerja dan motivasi kerja berpengaruh terhadap kinerja karyawan. kemudian secara simultan stres kerja dan motivasi kerja berpengaruh terhadap kinerja karyawan pada Departemen produksi grup A PT Otomotif di Kawasan MM2100.
Studi Literatur: Analisis Kesesuaian Tata Kelola dan Layanan Perpajakan KPP Pratama Blitar dengan Realitas Lapangan Muchid, Millatul; Himawati, Ratna
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 mengkaji kesesuaian antara teori tata kelola (governance) dan pelaksanaan layanan perpajakan di Kantor Pelayanan Pajak (KPP) Pratama Blitar melalui perspektif literatur. KPP Pratama Blitar berhasil mencapai penerimaan pajak sebesar 108,07% dari target pada tahun 2023, yang menunjukkan adanya manajemen fiskal yang efektif serta penerapan reformasi layanan pajak, terutama melalui teknologi digital seperti e-Filing, e-Billing, dan Coretax System. Namun, masih terdapat kesenjangan antara teori dan praktik, khususnya dalam hal keterbukaan layanan dan literasi digital di kalangan wajib pajak di daerah pedesaan. Program inovatif seperti BOSSku Traveling dan Pajak Bertutur menunjukkan upaya KPP Pratama Blitar untuk menjangkau para wajib pajak yang jangkauannya jauh, program tersebut belum terdokumentasi secara sistematis. Selain itu, audit internal dan pengendalian mutu layanan di KPP Pratama Blitar perlu diperkuat sebagai bahan evaluasi dan perbaikan yang berkelanjutan. Penelitian ini juga menekankan pentingnya pengembangan sumber daya manusia dan budaya organisasi yang mendukung inovasi dan pelayanan prima guna meningkatkan pemenuhan wajib pajak. Rekomendasi yang diberikan meliputi penguatan pendidikan pajak berbasis komunitas, penerapan audit internal berbasis risiko, serta peningkatan infrastruktur informasi teknologi di daerah pedesaan. Hasil penelitian ini diharapkan dapat menjadi referensi untuk meningkatkan kualitas tata kelola dan layanan perpajakan yang efektif, efisien, dan keterbukaan di KPP Pratama Blitar.
Pengaruh Struktur Modal, Ukuran Perusahaan dan Agency Cost Terhadap Financial Distress Pada Perusahaan Sub Sektor Otomotif Periode 2020-2024 Setiawan, Aldi; 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

This study aims to determine the effect of capital structure, company size, and agency costs on financial distress in companies in the automotive sub-sector during the 2020-2024 period. This study employed quantitative research. Secondary data sources were used. The population consisted of 10 companies, with a sample size of 50. Data analysis techniques used included descriptive statistical analysis, classical assumption tests, hypothesis testing, and coefficient of determination tests. Based on the partial t-test results, it can be seen that capital structure does not significantly influence financial distress, with a calculated t-value of -1.174 < 2.012. Furthermore, company size does not have a positive and significant effect on financial distress, with a calculated t-value of -1.737 < 2.012. Agency costs do not have a positive and significant effect on financial distress, with a value of -1.737 < 2.012. Based on the simultaneous test, the calculated F value is 75.490 with a significance level of 0.000. If calculated F > F table, there is a significant influence between X1, X2, and X3 on Y.
Analisis Perbedaan Laba Komersial dan Laba Fiskal pada Perusahaan Manufaktur yang Terdaftar di Bei Periode 2023 dan 2024 Winarto, Cindy Aulia; Septi Andhini Dwi Wulandari; Siti Rahma; Keiko Andromeda Ramadhania Azizah; Muhammad Sigit Nugroho; Vira Novitasari
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 menganalisis perbedaan antara laba komersial dan laba fiskal pada 20 perusahaan manufaktur yang terdapat di Bursa Efek Indonesia (BEI) selama periode 2023-2024. Perbedaan tersebut muncul karena adanya perbedaan prinsip antara Standar Akuntansi Keuangan (SAK) dan ketentuan perpajakan yang berlaku. Metode penelitian yang digunakan adalah deskriptif-komparatif dengan pendekatan kualitatif, yang memfokuskan pada analisis data sekunder berupa laporan keuangan tahunan dan catatan atas laporan keuangan perusahaan. Hasil penelitian menunjukkan bahwa sebagian besar perusahaan mengalami selisih antara laba komersial dan laba fiskal yang disebabkan oleh perbedaan perlakuan terhadap penyusutan aset, biaya lingkungan, cadangan reklamasi, serta pengakuan pendapatan dan beban non-deductible. Secara umum, laba fiskal cenderung lebih tinggi dibandingkan laba komersial karena adanya koreksi fiskal positif yang dominan. Temuan ini menegaskan pentingnya proses rekonsiliasi fiskal dalam memastikan kepatuhan pajak dan penyajian laporan keuangan yang wajar. Penelitian ini memberikan kontribusi bagi pemahaman praktis dan akademis terkait hubungan antara pelaporan keuangan dan kebijakan perpajakan di sektor manufaktur Indonesia.
The Role of Patient Satisfaction as Mediators on the Influence of People, Waiting Time, and Price Fairness on Revisit Intention in A Clinic, Bekasi Satria, Briesha Aurevella Putri; Innocentius Bernarto; Syifa Naira Yudianto; Emmanuelle Jocelyn Handoyo; Alya Nadira
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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This study examines the influence of healthcare professionals (people), waiting time, and price fairness on patient satisfaction and revisit intention at Beauty Clinic A in Bekasi. Using a quantitative, cross-sectional survey approach, data were collected from 141 patients and analyzed using Structural Equation Modeling (SEM) with SmartPLS. The results show that all three variables people, waiting time, and price fairness positively and significantly affect patient satisfaction. Furthermore, patient satisfaction strongly predicts revisit intention, functioning as an effective mediating variable between service quality factors and behavioral outcomes. The model demonstrates strong explanatory power, with 91.4% of the variance in patient satisfaction and 85.2% in revisit intention explained by the tested variables. IPMA results indicate that people, price fairness, and patient satisfaction fall into the high-importance but low-performance quadrant, suggesting the need for managerial prioritization. Overall, the study highlights that professional competence, efficient waiting times, and fair pricing are essential to enhancing satisfaction and encouraging patient loyalty in aesthetic healthcare settings.
Pengaruh Leverage, Total Asset Turnover dan Cash Holdings Terhadap Kinerja Keuangan Sub Sektor Asuransi Yang Terdaftar di Bei Tahun 2020-2024 Halawa, Erinus; Asnahwati, 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 reflects the economic results achieved by a company at a specific time through its activities. Therefore, companies are required to have a competitive advantage. Furthermore, companies are expected to improve their performance and generate maximum profits to ensure the company's survival and future development. This study used a population of 18 insurance companies listed on the Indonesia Stock Exchange (IDX) in 2020-2024. The sampling technique used was purposive sampling, which involves determining the sample based on specific considerations. In accordance with the criteria, this study used a sample of 11 companies that met the criteria set by the researcher during the study period of 2020-2024. Based on the partial study, leverage, total asset turnover, and cash holdings did not affect financial performance. However, simultaneously, holdings did not affect financial performance.
Pengaruh Pertumbuhan Ekonomi, Tingkat Inflasi dan Nilai Tukar Rupiah Terhadap Penerimaan Pajak di Indonesia Pratiwi, Manisha; Masyitah, Emi
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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This study aims to examine and analyze the effect of economic growth, inflation rate, and the rupiah exchange rate on tax revenue in Indonesia during the 2021–2023 period. This research is a quantitative study with an associative type, using secondary data obtained from the Central Bureau of Statistics (BPS) and the Directorate General of Taxes (DJP). The data analysis techniques used in this study are multiple linear regression, classical assumption tests, t-test, F-test, and the coefficient of determination (R²), assisted by SPSS software. The results of this study indicate that partially, economic growth and the rupiah exchange rate have a significant effect on tax revenue, while the inflation rate does not. However, simultaneously, the three independent variables do not have a significant effect on tax revenue in Indonesia. The coefficient of determination (R²) of 0.882 shows that 88.2% of the variation in tax revenue can be explained by the three variables, while the remaining 11.8% is explained by other factors outside this study.
Pengaruh Kualitas Produk, Harga, dan Brand Image Terhadap Keputusan Pembelian Produk Pada Pt. Original Nest Indonesia Siburian, Claudia Patricia; Tanjung, Yahya
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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This study aims to analyze the influence of product quality, price, and brand image on purchasing decisions at PT. Original Nest Indonesia using Partial Least Squares (PLS) analysis. The results indicate that, partially, product quality has a positive and significant effect on purchasing decisions. Similarly, price and brand image also show positive and significant effects on purchasing decisions. Simultaneously, the findings reveal that product quality, price, and brand image collectively influence consumer purchasing decisions. Therefore, it can be concluded that the research model, which incorporates product quality, price, and brand image as independent variables, is able to explain a significant portion of the variation in purchasing decisions. However, to enhance the effectiveness of marketing strategies, the company is encouraged to explore additional factors beyond this model—such as customer experience, digital promotion strategies, and social environmental influences—that may also affect consumer decision-making
Pengaruh Cita Rasa dan Fasilitas Pelayanan Terhadap Kepuasan Pelanggan Pada Restoran Guang Wei Yuan Hutagalung, Esteria Febriati; 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

Customer satisfaction is the level of a person's feelings after comparing the perceived performance (or results) compared to their expectations. To be able to do something more valuable, it is not enough to just provide service, but must be able to provide satisfaction to customers. The population of this study were customers who purchased food from Guang Wei Yuan Restaurant in Medan City. The sampling technique where the population size is unknown, the researcher used the Lameshow formula. Therefore, the minimum number of samples needed in this study is 96 respondents which will be rounded by the researcher to 100 respondents. The significance value of the results is 0.000 which is smaller than 0.05. This indicates that hypothesis 1 in this study is accepted, which means that taste has a significant influence on Customer Satisfaction while the significance value of the results is 0.002 which is smaller than 0.05. This indicates that hypothesis 2 in this study is accepted, which means that service facilities have a significant influence on Customer Satisfaction, then the significance value of the results is 0.000 which is smaller than 0.05. This shows that in this study it was accepted, which means that taste and service facilities simultaneously have a significant influence on customer satisfaction.

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