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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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Pengaruh Beban Kerja, Lingkungan Kerja Fisik dan Komunikasi Interpersonal Terhadap Kepuasan Kerja Pada Karyawan PT. Tjipta Rimba Djaja Tanjung Mulia Simangungsong, Mario; Roni, Shofyan
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 workload, physical work environment, and interpersonal communication on job satisfaction among employees of PT. Tjipta Rimba Djaja. This study employed a quantitative approach. The data sources used were primary and secondary data. The population consisted of 112 employees of PT. Tjipta Rimba Djaja. The sample size was 112 respondents. The sampling technique used in this study was saturated sampling. Data analysis techniques used in this study included descriptive statistics, classical assumption tests, multiple linear regression tests, and hypothesis testing. Based on the partial test results, it was found that workload has a positive and significant effect on employee satisfaction, with a t-test of 3.714 > t-table 1.981. Therefore, based on the partial test, H1 can be concluded as accepted. Furthermore, the work environment variable partially did not have a positive and significant effect on employee job satisfaction, with a t-value of 1.984 < t-table 1.981. Therefore, the partial test results concluded that H2 was rejected. Furthermore, interpersonal communication had a positive and significant effect on employee job satisfaction, with a t-value of 2.986 > t-table 1.981. Therefore, the partial test results concluded that H3 was accepted. Simultaneous results revealed that workload (X1), work environment (X2), and interpersonal communication (X3) collectively had a positive and significant effect on employee job satisfaction at PT. Tjipta Rimba Djaja.
The Role of Perceived Organizational Support Mediation in the Influence of Ethical Leadership on Employee Engagement Wijaya, Melida; Nuraeni, Winda; Desiam Annisa Fitri Weni; Purnamasari, Pupung
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Ethical leadership is a leadership style based on moral values, fairness, and integrity in the decision-making process, thereby creating positive working relationships between leaders and employees. Employee engagement is an important aspect in improving performance and achieving organizational goals. The level of employee engagement is not only influenced by the behavior of leaders, but also by the extent to which employees feel supported by the organization, known as perceived organizational support. This study is a literature review that aims to explain the mediating role of perceived organizational support in the influence of ethical leadership on employee engagement. The results of various studies show that ethical leadership has a positive influence on employee engagement, and this influence is stronger when employees feel a high level of organizational support. Perceived organizational support acts as a mediator that strengthens the relationship between ethical leadership and employee engagement. These findings emphasize the importance of organizations in building an ethical culture and ensuring tangible support to optimally increase employee engagement
Pengaruh Investment Opportunity Set, Dividend Payout Ratio, dan Sales Growth Terhadap firm Value Pada Sub Sektor Makanan dan Minuman Yang Terdaftar di Bei Tahun 2020-2024 Febriani, Fanny; Asnahwati
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 influence of Investment Opportunity Set (IOS), Dividend Payout Ratio, and Sales Growth on Firm Value for companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The research employs a quantitative approach using multiple linear regression. The research sample was selected using a purposive sampling method, and the data used were the companies' annual financial reports. The hypothesis testing results show that, individually, the three independent variables have no significant effect on Firm Value. The partial test (t- test) proved that IOS has no significant influence on firm value. Similarly, the Dividend Payout Ratio and Sales Growth were also not found to have a significant effect. Furthermore, the simultaneous test (F-test) confirmed that, collectively, these three variables also do not have a significant influence on Firm Value. The low Adjusted R-squared value indicates that only a small portion of the variation in firm value can be explained by this model, while the remaining 92.1% is explained by other variables outside the model. This study's conclusion rejects the initial hypotheses and suggests that other factors play a more dominant role in determining firm value within this subsector.
Pengaruh Kualitas Laba, Kebijakan Dividen, dan Cash Holdings Terhadap Kinerja Keuangan Pada Sektor Energi Yang Terdaftar di Bei Tahun 2020-2024 Safira, Diana; Asnahwati
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 analyzes the influence of Profit Quality, Dividend Policy, and Cash Holdings on Financial Performance of energy sector companies. Using a quantitative approach with regression analysis, this research aims to test for partial and simultaneous relationships. The results of the partial tests show significant findings. Profit Quality has a negative and significant effect on Financial Performance (t-statistic = -93.373; sig = 0.000), indicating that lower profit quality can harm performance. Similarly, Dividend Policy has a negative and significant effect (t-statistic = -43.320; sig = 0.000), implying that higher dividend payouts can reduce funds for investment and negatively impact performance. In contrast, Cash Holdings have a positive and significant effect (t-statistic = 94.891; sig = 0.000), demonstrating that higher cash reserves can improve financial performance. Simultaneously, the three variables combined have a significant influence on Financial Performance (sig = 0.000). The research model is considered a good fit, with very high predictive power. This conclusion affirms that Profit Quality, Dividend Policy, and Cash Holdings are crucial factors that collectively influence financial performance in the energy sector.
Analisis Dampak Likuiditas, Leverage, Firm Size, dan Kebijakan Dividen Terhadap Kinerja Keuangan Pada Perusahaan Pertambangan Yang Terdaftar di Bei Pada Periode Tahun 2020-2024 Khotimah, Qory Husnul; Parhusip, Austin Alexander
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 is a measure used to assess a company's ability to generate profits. Increasing ROA indicates improved performance. This study aims to determine whether Liquidity, Leverage, Firm Size, and Dividend Policy have a partial or simultaneous effect on financial performance in mining companies listed on the Indonesia Stock Exchange in 2020-2024. The study employed quantitative research with an associative approach. The population of this study was 75 mining companies listed on the IDX, while the sample size was 8 companies using a purposive sampling technique. Observations were conducted over a five-year period, from 2020 to 2024. This study employed multiple linear regression analysis, classical assumption tests, hypothesis tests, and coefficient of determination tests using SPSS 25.0 software. The partial analysis results showed that Liquidity, Leverage, Firm Size, and Dividend Policy had no effect on Financial Performance. Simultaneous analysis results indicated that Liquidity, Leverage, Firm Size, and Dividend Policy had no effect on Financial Performance.
Pengaruh PDRB Per Kapita, Tingkat Pengangguran Terbuka, Indeks Pembangun Manusia, Inflasi, dan Jumlah UMKM Terhadap Potensi Penerimaan Pajak Penghasilan di Kota Medan Tahun 2020-2024 Dewi, Sukma; Yunira, Haervi
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 relationship of GDP per Capita, Open Unemployment Rate, Human Development Index, Inflation, and the Number of MSMEs with the potential income tax revenue in Medan City for the period 2020– 2024. The data used are secondary data obtained from the Central Statistics Agency and related institutions. Data analysis was carried out using descriptive statistics, normality test, Pearson correlation test, and graphical analysis with the assistance of SPSS version 25. The results show that simultaneously, the five independent variables have a significant relationship with potential income tax revenue. Partially, GDP per Capita, Open Unemployment Rate, and Human Development Index have a significant relationship with potential income tax revenue, while Inflation and the Number of MSMEs have an insignificant relationship. These findings emphasize that economic growth and human capital quality are important factors in optimizing local tax revenue.
Pengaruh Jumlah Penduduk, Inflasi dan Produk Domestik Regional Bruto Terhadap Pajak Daerah Kota Medan Tahun 2019-2023 Maghfirah, Sabita; 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 research aims to analyze the influence of population, inflation, and Regional Gross Domestic Product (GDP) on local tax revenue in Medan City in the period of 2019 to 2023. Local tax is one of the main sources of income of the local government which is greatly influenced by macroeconomic and demographic conditions. This research uses a quantitative approach with secondary data obtained from the Central Statistics Agency (BPS) and other related agencies. The analysis technique used is multiple linear regression, with the help of SPSS software version 25. The analysis results show that simultaneously, population variables, inflation, and PDRB have a significant effect on local tax revenue. Partially, the population and PDRB show a positive and significant effect, which means that the greater the population and PDRB, the more local tax revenue tends to increase. Meanwhile, inflation shows a negative effect on local tax revenue, although it is not always statistically significant. This indicates that high price fluctuations can reduce people's purchasing power and hinder economic activity, which ultimately has an impact on a decrease in tax revenue. By understanding the influence of these three variables, local governments are expected to be able to design fiscal policies that are more responsive to economic and demographic dynamics, in order to optimize the potential for regional tax revenue in a sustainable manner. This research also provides empirical contributions in the study of regional economics, especially in the context of regional financial management.
Analisis Efektivitas Kontribusi Pajak Restoran Sebagai Instrumen Fiskal Terhadap Pendapatan Asli Daerah Kota Medan Tahun 2020-2024 Fatika, Cindy Lira; Lubis, Nurul Izzah
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 effectiveness of restaurant tax contributions as a fiscal instrument toward the Regional Original Revenue (PAD) of Medan City during the period of 2020–2024. This research employs a descriptive qualitative approach, utilizing secondary data from the Regional Revenue Agency (Bapenda) of Medan City and primary data obtained through in-depth interviews and field observations. Data analysis was conducted using the NVivo 15 Plus software to map the interrelationships between fiscal policies, restaurant business actors, and taxpayer compliance levels. The results indicate that the contribution of restaurant taxes to Medan City’s PAD averages around 4% per year, with the level of collection effectiveness fluctuating annually. The main challenges identified include low taxpayer awareness, limited field supervision, and technical issues in the online reporting system (e-SPTPD). On the other hand, the local government’s efforts through tax collection intensification programs, taxpayer education and socialization, as well as the implementation of digital reporting systems, have proven effective in improving reporting accuracy and transparency.This study emphasizes that the success of restaurant taxes as a source of regional revenue depends not only on fiscal policy and technology, but also on taxpayer compliance, tax literacy, and collaboration between local governments and business actors. These findings are expected to serve as valuable input for the Medan City Government in formulating more adaptive, effective, and sustainable regional tax strategies.
Pengaruh Pelaksanaan E-Filing, E-Billing, Kesadaran Wajib Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Pribadi di Kantor Pelayanan Pajak Utama Medan Belawan Nabila, Devi; Lubis, Nurul Izzah
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Compliance of individual taxpayers refers to their attitudes and behaviors in carrying out tax obligations in accordance with prevailing laws and regulations. This study aims to analyze the influence of E-Filing, E-Billing, taxpayer awareness, and tax sanctions on the compliance of individual taxpayers at the Pratama Tax Office (KPP) Medan Belawan. The population in this research includes all individual taxpayers registered at KPP Pratama Medan Belawan, totaling 214,866 taxpayers, with a research sample of 100 respondents. The study applies a quantitative approach, where each variable is measured using a Likert scale. Primary data were obtained through the distribution of questionnaires and analyzed using several statistical tests, including data quality tests (validity and reliability), classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (Adjusted R²). The findings indicate that E-Filing and E-Billing do not have a significant influence on individual taxpayer compliance, whereas taxpayer awareness and tax sanctions have a positive and significant impact. Collectively, these four variables show a significant effect on the compliance of individual taxpayers at KPP Pratama Medan Belawan.
Implementation of Production Cost Using the Full Costing Method at CV Tani Nias Makmur Zebua, Gloria Zefita Kristiani; Zebua, Serniati; Telaumbanua, Eliagus; Sophia Molinda Kakisina
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 implementation of the cost of production (HPP) calculation at a local manufacturing enterprise to determine whether the company has applied accurate and appropriate costing methods. The research focuses on identifying the components of raw material costs, labor costs, and factory overhead costs, as well as evaluating the suitability of the company’s costing approach with generally accepted accounting principles. Using a descriptive qualitative method, data were collected from interviews, documentation, and direct observation. The results show that the company has not fully implemented a comprehensive cost of production calculation, particularly in allocating factory overhead costs, which leads to inaccurate product pricing and profit assessment. The study concludes that proper cost of production implementation is essential for determining competitive pricing, evaluating business performance, and supporting managerial decision-making. It is recommended that the company adopt a more structured costing system to enhance accuracy and financial effectiveness.

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