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Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
Published by Sekolah Tinggi Ekonomi Krakatau
ISSN : -     EISSN : 26220415     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Jurnal Relevansi: Jurnal Ekonomi, Manajemen, dan Bisnis  is a peer-reviewed journal. Ekombis invites academics and researchers who do original research in the fields of economics, management, and accounting, including but not limited to: Economics      Monetary Economics, Finance, and Banking      International Economics      Public Economics      Economic development      Regional Economy Management Science      Marketing      Financial management      Human Resource Management      International Business      Entrepreneurship  
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 192 Documents
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Pengaruh Kompetensi, Motivasi, dan Beban Kerja Terhadap Kinerja Guru Madrasah Aliyah Daarul Abror Bangka Fiki Arianti; Reniati Reniati; Hamsani Hamsani
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 9 No 1 (2025): Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v9i1.200

Abstract

Kinerja guru merupakan faktor penting dalam menentukan keberhasilan pendidikan dan peningkatan kualitas sumber daya manusia (SDM). Guru yang berkinerja baik mampu menciptakan proses pembelajaran yang efektif, mendorong prestasi siswa, serta membentuk karakter yang unggul. Namun, pada kenyataannya, masih ditemukan guru dengan kinerja yang belum optimal, yang diduga dipengaruhi oleh faktor kompetensi, motivasi, dan beban kerja. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kompetensi, motivasi, dan beban kerja terhadap kinerja guru Madrasah Aliyah Daarul Abror Bangka.  Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis deskriptif. Sampel dalam penelitian ini berjumalah 37 orang. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah teknik sampel jenuh. Model analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara parsial kompetensi berpengaruh positif dan signifikan terhadap kinerja guru, motivasi berpengaruh positif dan signifikan terhadap kinerja guru, dan beban kerja berpengaruh negatif dan signifikan terhadap kinerja guru Madrasah Aliyah Daarul Abror Bangka. Hasil uji secara simultan menunjukkan bahwa kompetensi, motivasi, dan beban kerja berpengaruh dan signifikan terhadap kinerja guru Madrasah Aliyah Daarul Abror Bangka. Keunikan penelitian ini terletak pada konteks lokal pesantren berbasis Madrasah Aliyah yang belum banyak diteliti secara empiris, serta peggunaan kombinasi tiga variabel utama secara simultan untuk mengkaji kinerja guru secara komprehensif. Penelitian ini diharapkan dapat menjadi acuan dalam merumuskan kebijakan peningkatan kinerja guru melalui penguatan kompetensi, pemberian motivasi, dan pengelolaan beban kerja yang proporsional.
Analisis Penerapan Akuntansi Lingkungan dalam Mengukur Dampak Sosial Perusahaan Julince Omaleng
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 9 No 1 (2025): Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v9i1.203

Abstract

This study aims to analyze the implementation of environmental accounting in measuring the social impacts caused by mining company activities. The research employs environmental accounting indicators such as environmental liabilities, environmental recognition, and environmental assets to evaluate the extent of corporate responsibility for both social and environmental impacts. A descriptive qualitative approach was applied, using data collection techniques such as remote interviews, document analysis, and online questionnaires via Google Forms. A total of 110 valid responses were collected for this study. Data were analyzed using Descriptive Statistical Analysis with SPSS version 25. The findings indicate that the company’s implementation of environmental accounting remains suboptimal and has not met the expectations of the surrounding community. Corporate social and environmental responsibility is considered insufficiently transparent. Moreover, the practice of environmental accounting does not yet reflect or accommodate the needs, rights, and cultural values of local communities. As a result, the community has not fully benefited from the company’s social and environmental programs. The originality of this research lies in integrating the social and cultural dimensions of indigenous communities into environmental accounting analysis, an aspect rarely highlighted in previous mining-related studies. Keywords: Environmental Accounting, Social Impact, Environmental Liabilities, Environmental Recognition, Environmental Assets.
MSME Financial Management: Cash Flow Management Strategies to Enhance Business Sustainability Supriyanto supri; Septa Damewanti Damanik; Ginanjar Prasetyo; Maria Septijantini Alie; Eka Travilta Oktaria
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 9 No 1 (2025): Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v9i1.271

Abstract

This study aims to identify effective cash-flow management strategies for Micro, Small, and Medium Enterprises (MSMEs) in Bandar Lampung, Indonesia. Although MSMEs play a critical role in national economic development, many still experience liquidity problems due to weak financial recording, the mixing of personal and business funds, and the limited use of digital financial tools. This research employs a descriptive qualitative approach, collecting data through in-depth interviews, observations, and documentation involving 15 MSMEs from the culinary and retail sectors. The findings reveal that cash-flow management can be significantly improved through four key strategies: monthly budgeting, daily transaction recording, structured management of receivables and payables, and the use of digital financial applications. These strategies enhance financial control, strengthen preparedness for unexpected expenses, and support more informed business decision-making. The study highlights the importance of financial and digital literacy for MSMEs and calls for continued government support through training and capacity-building programs.   Kata Kunci : UMKM, manajemen keuangan, arus kas, strategi, kelangsungan usaha.
Analysis of the Effect of Premium Income, Underwriting Ratios, Investment Returns, and Claims on Profit Growth in Insurance Companies Listed on the IDX in The 2017-2019 Period Dian Utami; Yuliansyah Yuliansyah
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 9 No 1 (2025): Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v9i1.273

Abstract

This study aims to determine the effect of premium income, underwriting ratio, investment returns, and claims on profit growth. The sampling technique used a purposive sampling method, resulting in a sample of 14 insurance companies that met the criteria. Data analysis techniques used were classical assumption tests, multiple linear regression analysis, coefficient of determination, t-statistical tests, and simultaneous tests. The research results show that premium income and investment returns have a significant positive effect on profit growth. Underwriting and claims ratios did not significantly impact profit growth at insurance companies listed on the IDX in the 2017-2019 period. This study aims to determine the effect of premium income, underwriting ratio, investment returns, and claims on profit growth. The sample consisted of insurance companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The limitations of this study include the presence of outliers that needed to be removed, and the results showed that the independent variables in this study only contributed a small amount to profit growth, namely 33,1%. This research can be used as a reference for further researchers in examining premiums, underwriting ratios, investment returns, and claims in insurance companies.
The Influence of Instagram Promotion, Word of Mouth, and Service Quality on Purchase Decision Dea Anasthasya wiwid; I Gede Fery Surya Tapa
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 9 No 1 (2025): Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v9i1.275

Abstract

This study aims to examine the influence of Instagram social media promotion, word of mouth (WOM), and service quality on customers' purchasing decisions at Bubba Gump Shrimp Co. Bali. The novelty of this research lies in integrating digital marketing engagement with service quality in the context of a premium restaurant in Bali, which has not been widely explored. A quantitative approach was employed from September to October 2025, targeting all customers of Bubba Gump Shrimp Co. Bali. A random sampling technique selected 120 respondents. Data were collected via Likert-scale questionnaires and analyzed using multiple linear regression with SPSS 25. Instagram social media promotion positively and significantly influenced purchasing decisions (t = 4.116, p = 0.000). Word of mouth showed no significant partial effect (t = 0.512, p = 0.609). Service quality had a significant positive effect (t = 6.832, p = 0.000). Simultaneously, all three factors significantly influenced purchasing decisions (F = 45.119, p = 0.000). Management should enhance service quality, optimize digital marketing through engaging Instagram content, and strengthen online WOM strategies to attract more consumers. This study focused on a single premium restaurant in Bali and used self-reported survey data, which may limit generalizability. The research contributes to understanding the combined effect of digital marketing and service quality on consumer behavior in the restaurant industry, providing practical insights for managers to design integrated marketing strategies.
Digitalization of Human Resource Management: Business Governance Toward an Advanced Indonesia Dismas Persada Dewangga Pramudita
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 9 No 1 (2025): Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v9i1.280

Abstract

The digitization of Human Resource Management (HRM) is an important catalyst in promoting sustainable business in the digital economy era. This qualitative article examines how the digital transformation of HRM (digital HRM) contributes to business sustainability through practices such as HR analytics, e-HR platforms, GHRM (green HRM), and algorithmic/AI-driven HRM. Using a qualitative approach based on meta-synthesis of literature and thematic analysis of recent international studies, the article presents a framework of the relationship between HRM digitalization, organizational capacity to manage human resources sustainably, and its implications for national development (Indonesia Maju). Findings indicate that HRM digitalization improves operational efficiency, supports the development of employees' digital competencies, and enables the monitoring of social performance through data mechanisms, but also poses ethical risks, algorithmic bias, and cultural adoption challenges. To realize this potential in Indonesia, integrative policies are needed in the form of strengthening the digital literacy of the workforce, ethical data governance, and the integration of sustainability principles in the design of digital HR policies. This article concludes the importance of policy recommendations and research agendas to guide HRM digitalization as a driver of sustainable business towards an advanced Indonesia.
Linking MIS Utilization to Pensioners’ Satisfaction Through Service Quality Mira Rozanna; Nanda Fathiyah Gumay; Ahmad Sopyan
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 9 No 1 (2025): Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v9i1.284

Abstract

This study examines the effect of Management Information System (MIS) utilization on pensioners’ satisfaction through the mediating role of service quality within the Taspen public pension institution in Indonesia. The research aims to clarify how digital system adoption contributes to perceived service performance and satisfaction outcomes. A quantitative approach using Partial Least Squares–Structural Equation Modeling (PLS-SEM) was applied to analyze data from 332 pensioners collected through structured questionnaires. The SmartPLS 3 software was used to test both direct and indirect relationships among constructs. The findings reveal that MIS utilization significantly improves service quality but has no direct impact on pensioners’ satisfaction. Service quality fully mediates the relationship, indicating that pensioners experience satisfaction only when system use enhances the quality-of-service delivery. The study employs a cross-sectional design, which limits causal interpretation over time. Future research should adopt longitudinal or comparative approaches to validate the generalizability of the model across institutions. This study contributes to e-government and information system literature by empirically confirming service quality as the mechanism linking digital system utilization and satisfaction in public pension services. It provides practical insight for policymakers to align digital transformation initiatives with service excellence strategies.
Effectiveness of Talent Management Implementation on Employee Performance in a Mining Services Company Haliza Amelia Husna; Agung Surya Dwianto
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.408

Abstract

This study examines the effectiveness of talent management implementation and its influence on employee performance in a mining services company in Indonesia. A qualitative approach was employed using semi-structured in-depth interviews with purposively selected informants from the human resources function. Data were analyzed using thematic analysis. The findings indicate that talent management practices are implemented in a limited and reactive manner, functioning primarily as administrative processes rather than as strategic initiatives. The study also reveals a paradox in which the organization demonstrates strong performance in operational and safety management but lacks systematic talent development practices. Consequently, employee performance relies more on individual experience and supervisory direction than on structured competency development and career planning systems. This study highlights the need to transform talent management into a strategic function to enhance employee performance and sustain organizational competitiveness. The findings are based on a single organization and a limited number of participants. This study provides empirical insights into talent management in high-risk industries and emphasizes the importance of integrated and strategic talent development.
Independence and Competence Effects on Audit Quality: The Moderating Role of Internal Auditor Ethics Lusi Mayasari; Haryono Umar
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.425

Abstract

This study aimed to examine the effects of auditor independence and auditor competence on audit quality, as well as to investigate the moderating role of internal auditor ethics. The research employed a quantitative descriptive approach and was conducted among internal auditors in the Internal Audit Unit of a private bank in Indonesia. A purposive sampling method was used to select 100 auditors with at least three years of professional experience. Data were collected through structured questionnaires and analyzed using Moderated Regression Analysis (MRA). The results indicated that auditor independence and competence had a positive and significant effect on audit quality. Although internal auditor ethics did not consistently function as a statistical moderator, it acted as a reinforcing contextual factor. These findings suggest that audit quality is influenced not only by professional attributes but also by ethical context. This study was limited to a single organization and relied on self-reported data. The contribution of this study lies in redefining ethics as a contextual enabler that strengthens audit quality rather than a pure moderating variable.
Determinants of Generation Z’s Investment Decision-Making Reva Cantika; Husnah; Fatlina Zainuddin; Rian Risendy
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.452

Abstract

This research investigated how financial literacy, risk perception, and technological progress shape investment choices among Generation Z via a quantitative method. Primary data came from an online survey distributed through Google Forms to 80 purposively selected participants, analyzed using Structural Equation Modeling (SEM) in SmartPLS. Findings revealed that the variables collectively influence investment decisions (R² = 0.555); individually, risk perception and tech advancements exerted positive, significant impacts, while financial literacy had a positive but only marginally significant effect. In essence, Gen Z's investment behaviors stem from more than just financial expertise they're also driven by psychological and digital elements. That said, limitations include the quantitative focus, modest sample size, and narrow respondent scope, yet it adds value to the field with an integrated framework for digital-age decision-making.

Page 17 of 20 | Total Record : 192

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