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Jonhariono Sihotang
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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 Perencanaan Pajak, Beban Pajak Tangguhan dan Aset Pajak Tangguhan Terhadap Manajemen Laba Pada Perusahaan Sektor Infrastruktur, Utilitas dan Transportasi Yang Terdaftar di Bursa Efek Indonesia Silalahi, Kezia A.M; 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

Earnings management is an intentional action taken by management that leads to a desired level of profit. Earnings management can be performed by companies by increasing or decreasing profits according to the motivations or objectives of the company in performing earnings management. This study aims to examine the effect of Tax Planning, Deferred Tax Expense, and Deferred Tax Assets on Earnings Management. The research was conducted in the infrastructure, utilities, and transportation sectors that have been listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. In determining the sample, purposive sampling method was used, resulting in a sample size of 28. The data analyzed in this study used multiple linear regression analysis. Based on the findings, it was found that Tax Planning and Deferred Tax Expense do not have an effect on Earnings Management, while Deferred Tax Assets do have an effect on Earnings Management.
Pengaruh Perputaran Persediaan, Perputaran Modal Kerja, Perputaran Kas Terhadap Profitabilitas Pada Perusahaan Sub Sektor Kosmetik dan Barang Keperluan Rumah Tangga Yang Terdaftar di BEI Tahun 2019-2023 Nababan, Zeva Anela; Aisyah, Siti
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 effect of auditor reputation and firm size on audit delay in manufacturing companies listed on the Indonesia Stock Exchange. Audit delay refers to the time lag between the fiscal year-end and the audit report date, which is crucial for the timeliness of financial information. This research applies a quantitative method with the population of all manufacturing companies listed on the Indonesia Stock Exchange for the 2020–2023 period. The sample was determined using purposive sampling, resulting in 30 companies. The data used were annual financial reports, and the analytical technique employed was multiple linear regression with the SPSS program. The results indicate that auditor reputation significantly influences the timeliness of audit completion, while firm size has no significant effect on audit delay. These findings are expected to provide insights for companies, auditors, and future researchers regarding the determinants of audit delay.
Pengaruh Beban Kerja, Kompensasi Non Finansial, dan Disiplin Kerja Terhadap Kinerja Pelayanan Pegawai Syahputri, Dedek; Risal, Taufiq
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 workload, non-financial compensation, and work discipline on employee service performance. The research method used is a quantitative approach with multiple linear regression analysis. Based on the results of the first hypothesis test, it was found that workload has a positive and significant effect on service performance, indicating that a proportional and well-managed workload can encourage employees to deliver more optimal service. The second hypothesis test shows that non-financial compensation has a negative and significant effect on service performance, suggesting that the forms of non-financial rewards currently implemented may not be well-targeted or aligned with employee expectations, thus negatively impacting their performance. Meanwhile, the third hypothesis test indicates that work discipline does not have a positive and significant effect on employee service performance. However, simultaneously, the F-test results show that workload, non-financial compensation, and work discipline together have a positive and significant effect on service performance, with an F-value of 31.333 and a significance level of 0.000. These findings provide important implications for management in designing strategies to improve service performance through the effective management of internal.
The Influence of Compensation and E-Recruitment on Job Application Interest with Company Reputation as a Mediation Variable Among Final-Year Students Yani, Nandita Annisa Fitri; Suratman, Andriyastuti
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

The growth of the population has led to an increase in the workforce and the supply of labor in the labor market, driving significant development in Indonesia’s labor market, including more job opportunities and a decrease in the unemployment rate. Companies, as key drivers of the labor market, are essential in providing job opportunities and stimulating economic growth. To stay competitive, companies must not only focus on profitability but also attract and retain skilled employees. This requires optimizing productivity and ensuring that workers improve both soft and hard skills to meet company needs. Furthermore, companies face intense competition in recruiting the best talent, which becomes a key factor in achieving a competitive advantage.
Pengaruh Kualitas Pelayanan dan Harga terhadap Kepuasan Pelanggan Asus Service Center ITC Surabaya Noviyanti, Rosa; Zaman, Komarun; Arifin, Syamsul
ProBisnis : Jurnal Manajemen Vol. 17 No. 1 (2026): January: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Penelitian ini menganalisis pengaruh kualitas pelayanan dan harga terhadap kepuasan pelanggan di ASUS Service Center ITC Surabaya. Metode kuantitatif digunakan dengan survei pada 100 pelanggan menggunakan kuesioner skala Likert. Kualitas pelayanan diukur melalui indikator SERVQUAL (tangibles, reliability, responsiveness, assurance, empathy), harga melalui keterjangkauan dan kesesuaian manfaat, serta kepuasan pelanggan melalui minat berkunjung kembali dan kesediaan merekomendasikan. Analisis regresi linear berganda menunjukkan kualitas pelayanan berpengaruh positif signifikan (β = 0,021, Sig = 0,851), sedangkan harga berpengaruh negatif tidak signifikan (β = -0,019, Sig = 0,866). Secara simultan, keduanya memengaruhi kepuasan pelanggan (R² = 14,8%, F = 8,45, Sig = 0,001). Kualitas pelayanan lebih dominan daripada harga dalam meningkatkan kepuasan. Saran untuk ASUS adalah memperkuat tangibles dan responsiveness untuk meningkatkan loyalitas pelanggan
Pengaruh Green Marketing Dan Sosial Factor Terhadap Repeat Purchase Konsumen Mcdonald Di Kota Surabaya Saputra, Andre Maulana Rahmadani; Arifin, Syamsul; Zaman, Komarun
ProBisnis : Jurnal Manajemen Vol. 17 No. 1 (2026): January: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh green marketing dan social factor terhadap pembelian ulang konsumen di restoran cepat saji McDonald's di Surabaya. Pendekatan kuantitatif dengan metode kausal digunakan untuk menguji hubungan sebab-akibat antara variabel independen, yaitu green marketing dan faktor sosial , terhadap variabel dependen, yaitu pembelian ulang. Data dikumpulkan melalui kuesioner yang dibagikan kepada pelanggan McDonald's di Surabaya, dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa green marketing berpengaruh positif dan signifikan terhadap pembelian ulang, karena inisiatif ramah lingkungan seperti kemasan daur ulang dan pengurangan plastik sekali pakai meningkatkan loyalitas konsumen. Faktor sosial juga memiliki pengaruh positif dan signifikan, dengan rekomendasi dari keluarga, teman, dan media sosial mendorong konsumen untuk membeli kembali. Secara simultan, faktor pemasaran hijau dan sosial sama-sama mempengaruhi pembelian ulang secara signifikan. Penelitian ini memberikan wawasan bagi McDonald's untuk memperkuat strategi pemasaran hijau dan memanfaatkan dinamika sosial guna meningkatkan loyalitas pelanggan
Analisis Daya Saing Perdagangan Cokelat Indonesia di Pasar Dunia Fuady, Vaudhan; Dimitha, Nurulia
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Cokelat Indonesia merupakan salah satu yang terbaik di dunia karena memiliki cita rasa yang khas dan unik. Permintaan cokelat di dunia mengalami peningkatan seiring dengan pertumbuhan industri makanan dan minuman yang berbahan dasar cokelat. Penelitian ini bertujuan untuk menganalisis posisi perdagangan cokelat Indonesia di pasar internasional berdasarkan indikator Export Propensity (EP), Growth Rate of Export (GRE), Normalized Trade Balance (NTB), Export Share (ES) dan Revealed Comparative Advantage (RCA). Data yang digunakan adalah data sekunder dalam kurun waktu 2013-2022. Sumber data adalah UN Comtrade, Trade Map, World Development Indicators (WDI) dan FAOStat serta diolah menggunakan Microsoft Excel. Hasil penelitian menunjukkan bahwa Indonesia memiliki nilai rata-rata Export Propensity (EP) sebesar 0,005, Growth Rate of Export (GRE) sebesar 6,733, Normalized Trade Balance (NTB) sebesar -0,285, Export Share (ES) sebesar 0,027 dan Revealed Comparative Advantage (RCA) sebesar 0,176. Indonesia belum memiliki posisi utama di pasar cokelat dunia karena indikator ekonomi cokelat  Indonesia menunjukkan nilai yang cenderung rendah dibanding Pantai Gading. Hal ini menunjukkan bahwa perdagangan cokelat belum menjadi komoditas unggulan dalam perekonomian Indonesia.
Antecedents Purchase Intention Local Fragrance Farras, Muhammad Ammar; Ayu Ekasari
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Local fragrance brands such as SAFF & Co, Mykonos, and HMNS have successfully built strong identities through signature products, influencer collaborations, and digital platforms. The Indonesian fragrance industry is showing a positive trend with more and more consumers recognizing the importance of fragrance. This research is to analyze social media marketing, brand awareness, consumer brand engagement on purchase intention of local fragrance. This research uses qualitative methods and uses purposive sampling techniques. Through a questionnaire as a data collection tool, a sample size of 200 respondents was obtained. The questionnaire was distributed to individual users of local fragrance brands such as SAFF & Co, Mykonos, and HMNS and also often see content about local fragrance products such as SAFF & Co, Mykonos, and HMNS using Google Form. Hypothesis testing using the structural equation model (SEM) method. The results of this study reveal that social media marketing, brand awareness, consumer brand engagement significantly affect purchase intention. Based on the results of the study, the managerial implications underscore the importance of improving integrated digital marketing strategies among managers of local perfume companies. This strategy includes developing user-generated content campaigns, building a memorable brand with consistent visuals, and creating emotional bonds through personal stories and active interactions. Awareness is crucial to ensure that local perfume marketing strategies are carried out in an effective way, thereby increasing purchase intention and contributing to the growth of Indonesia's local perfume industry.
Pengaruh Penerapan Kebijakan Tabungan Perumahan Rakyat (Tapera) Terhadap Kesejahteraan dan Kompensasi pada Kinerja Karyawan Fitrianingsi, Nur; Laelatunnufus, Alfiatmi; Hidayat, Dony
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Pemerintahan melalui PP No. 21 tahun 2024 sebagai pengganti PP No.25 Tahun 2020 mewajibkan pemberi kerja mendaftarkan seluruh karyawan swasta dengan penghasilan sama dengan atau lebih tinggi dari upah minimum dengan iuran yang harus dibayarkan adalah 3% dari gaji pekerja. Tujuan penelitian ini adalah untuk menganalisis penerapan kebijakan tabungan rakyat (Tapera) terhadap kesejahteraan karyawan dan kompensasi pada kinerja karyawan. Penelitian ini adalah penelitian asosiatif dengan pendekatan kuantitatif. Sampel dalam penelitian ini berjumlah 77 responden. Teknik pengambilan sampel menggunakan probability sampling dengan pendekatan simple random sampling. Alat analisis yang digunakan berupa aplikasi Smartpls versi 4. Hasil penelitian menunjukkan bahwa kesejahteraan karyawan berpengaruh positif dan signifikan terhadap kinerja karyawan, dan kompensasi berpengaruh positif dan signifikan terhadap kebijakan tapera. Sedangkan kompensasi berpengaruh negatif dan tidak signifikan terhadap kinerja karyawan, dan kesejahteraan karyawan berpengaruh negatif dan tidak signifikan terhadap kebijakan tapera. Serta kesejahteraan karyawan dan kompensasi berpengaruh tidak signifikan terhadap kinerja karyawan dengan kebijakan tapera sebagai intervening. Implikasi ini mengindikasikan perlunya evaluasi lebih mendalam sebelum kebijakan Tapera diterapkan, sehingga kebijakan tersebut dapat memberikan manfaat optimal dalam meningkatkan kesejahteraan masyarakat.
Pengaruh Kualitas Pelayanan Dan Fasilitas Terhadap Minat Berkunjung Kembali pada Wisata Tangke Tabu Kabupaten Karo Br Tarigan, Regina Emeninta; Rezeki, Sri
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 pengaruh Kualitas Pelayanan dan Fasilitas terhadap Minat Berkunjung Kembali pada Wisata Tangke Tabu di Kabupaten Karo. Latar belakang penelitian ini didasarkan pada pentingnya minat berkunjung Kembali pada industri wisata guna meningkatkan pendapatan pada daerah wisata terkait. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik pengumpulan data melalui penyebaran kuesioner kepada 96 responden sebagai sampel yang dipilih secara Purposive Sampling. Hasil penelitian menunjukkan bahwa secara parsial Kualitas Pelayanan tidak berpengaruh signifikan terhadap Minat Berkunjung Kembali, tetapi Fasilitas berpengaruh positif dan signifikan terhadap Minat Berkunjung Kembali. Sacara simultan Kualitas Pelayanan dan Fasilitas berpengaruh signifikan terhadap Minat Berkunjung Kembali.

Page 84 of 90 | Total Record : 891

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