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Hardika Muhammad Fatih Fatih
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INDONESIA
KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi Pancasetia
ISSN : 1858022X     EISSN : 27460266     DOI : http://doi.org/10.35972/kindai.v18i1
Core Subject : Economy,
Economics, Econometrics & Finance
JURNAL Kindai adalah peer-review jurnal yang diterbitkan oleh Lembaga Penelitian dan Pengabdian Masyarakat Pancasetia Sekolah Tinggi Ilmu Ekonomi Pancasetia Banjarmasin. Kindai pertama kali terbit dalam versi cetak pada tahun 2003 dan sejak tahun 2016 telah berubah menjadi versi online dengan OJS. Jurnal ini merupakan penyebarluasan hasil penelitian mengenai ilmu Manajemen dan Akuntansi. KINDAI mendukung pemanfaatan Open Journal System sebagai portal jurnal yang terbuka online yang dapat diakses oleh siapa saja yang membutuhkan. Semoga keberadaan jurnal ini membawa manfaat bagi peneliti yang ingin mempublikasikan tulisannya kepada khalayak umum.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 287 Documents
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PENGARUH DIMENSI KUALITAS PELAYANAN (SERVQUAL) TERHADAP KEPUASAN PELANGGAN DAN MINAT BERKUNJUNG KEMBALI DI TOKO BMC MOTOR BANJARMASIN Putri, Septia; Zamrudi, Zakky; Mursanto, Mursanto
KINDAI Vol 21 No 2 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i2.2420

Abstract

Penelitian ini bertujuan untuk menguji: (1) pengaruh dimensi kualitas pelayanan (tangible, reliability, responsiveness, assurance, dan empathy) terhadap kepuasan pelanggan Toko BMC Motor Banjarmasin, (2) pengaruh dimensi kualitas pelayanan terhadap minat berkunjung kembali, (3) pengaruh kepuasan pelanggan terhadap minat berkunjung kembali, dan (4) pengaruh tidak langsung dimensi kualitas pelayanan terhadap minat berkunjung kembali melalui kepuasan pelanggan. Penelitian ini menggunakan metode kuantitatif asosiatif dengan pendekatan Partial Least Squares – Structural Equation Modeling (PLS-SEM). Sebanyak 100 responden dipilih dengan teknik purposive sampling. Hasil penelitian menunjukkan bahwa: (1) dimensi kualitas pelayanan berpengaruh signifikan terhadap kepuasan pelanggan, (2) dimensi kualitas pelayanan berpengaruh signifikan terhadap minat berkunjung kembali, (3) kepuasan pelanggan berpengaruh signifikan terhadap minat berkunjung kembali, dan (4) terdapat pengaruh tidak langsung yang signifikan antara dimensi kualitas pelayanan terhadap minat berkunjung kembali melalui kepuasan pelanggan. Temuan ini menegaskan pentingnya peningkatan dimensi kualitas pelayanan untuk membangun kepuasan pelanggan dan minat berkunjung kembali. Kata kunci: dimensi kualitas pelayanan, kepuasan pelanggan, minat berkunjung kembali
PENGARUH FOMO (FEAR OF MISSING OUT) DAN MARKETING MIX TERHADAP MINAT BELI PRODUK PROMO TERBATAS FASHION GENERASI Z DI E-COMMERCE Khairin, Nadiah; Zamrudi, Zakky; Mursanto, Mursanto
KINDAI Vol 21 No 2 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i2.2421

Abstract

Penelitian ini bertujuan untuk menguji: (1) pengaruh Fear of Missing Out (FOMO) terhadap minat beli produk fashion promo terbatasGenerasi Z di e-commerce, (2) pengaruh marketing mix terhadap minat beli, (3) pengaruh Marketing Mix terhadap FOMO, dan (4) peran FOMO sebagai mediator pengaruh Marketing Mix terhadap minat beli. Rancangan penelitian ini adalah penelitian kuantitatif dengan pendekatan survei. Sampel penelitian berjumlah 100 responden dari Generasi Z di Banjarmasin, dan data dianalisis menggunakan metode Structural Equation Modeling – Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa: (1) FOMO berpengaruh positif dan signifikan terhadap minat beli, (2) marketing mix juga berpengaruh positif dan signifikan terhadap minat beli, (3) Marketing Mix berpengaruh terhadap peningkatan FOMO, dan (4) FOMO memediasi hubungan antara Marketing Mix dan minat beli. Hal ini mengindikasikan bahwa tekanan psikologis dari rasa takut tertinggal tren dan strategi pemasaran yang mencakup produk, harga, dan promosi secara efektif meningkatkan minat beli Generasi Z dalam e-commerce. Kata kunci: FOMO, marketing mix, minat beli, Generasi Z, e-commerce  
MEMBANGUN KINERJA GURU UNGGUL : PERAN KOMPETENSI, MOTIVASI BERPRESTASI, DAN INOVASI MELALUI DUKUNGAN LINGKUNGAN KERJA FISIK PADA SMAN DI KABUPATEN PASER PROVINSI KALIMANTAN TIMUR Fauziannor, Fauziannor; Rahman, Yudi; Ritawaty, Noor; Fazlena, Fazlena
KINDAI Vol 21 No 2 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i2.2424

Abstract

Penelitian ini bertujuan menganalisis pengaruh kompetensi, motivasi berprestasi, dan sikap inovatif terhadap lingkungan kerja fisik dan kinerja guru, serta menguji peran mediasi lingkungan kerja fisik. Penelitian kuantitatif ini melibatkan 60 guru di SMAN 1 dan SMAN 2 Batu Engau, Kabupaten Paser, Kalimantan Timur. Analisis data menggunakan metode SEM-PLS dengan bantuan SmartPLS. Hasil penelitian menunjukkan bahwa kompetensi, motivasi berprestasi, dan sikap inovatif berpengaruh signifikan terhadap lingkungan kerja fisik dan kinerja guru. Lingkungan kerja fisik terbukti memediasi pengaruh ketiga variabel terhadap kinerja guru. Temuan ini menegaskan bahwa peningkatan kinerja guru memerlukan pendekatan holistik melalui penguatan aspek individu sekaligus penciptaan lingkungan kerja fisik yang mendukung. Kata kunci: kompetensi, motivasi berprestasi, sikap inovatif, kinerja guru, lingkungan kerja fisik
MENILAI KEMBALI PERAN DESENTRALISASI DALAM HUBUNGAN PARTISIPASI ANGGARAN DAN KINERJA PIMPINAN OPD : MENILAI KEMBALI PERAN DESENTRALISASI DALAM HUBUNGAN PARTISIPASI ANGGARAN DAN KINERJA PIMPINAN OPD Lesmanawati, Dewi; Safrida, Lili; Fitriaty, Diah
KINDAI Vol 21 No 2 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i2.2431

Abstract

Studi ini mengevaluasi hubungan antara partisipasi anggaran dan kinerja organisasi pemerintah daerah, serta peran desentralisasi sebagai pemoderasi, pada Pemerintah Kota Banjarbaru dengan responden 48 pejabat struktural. Menggunakan pendekatan kuantitatif dan analisis regresi, hasil penelitian menunjukkan bahwa partisipasi anggaran berpengaruh positif signifikan terhadap kinerja, menekankan pentingnya keterlibatan pejabat dalam perumusan anggaran untuk meningkatkan efisiensi, akuntabilitas, dan komitmen organisasi. Sebaliknya, desentralisasi tidak berpengaruh signifikan langsung terhadap kinerja maupun memoderasi hubungan partisipasi anggaran–kinerja. Hal ini menunjukkan bahwa pelimpahan wewenang tanpa kesiapan institusi tidak cukup untuk meningkatkan hasil organisasi. Temuan ini mendukung teori kontinjensi, bahwa efektivitas partisipasi anggaran sangat bergantung pada struktur organisasi dan kapasitas tata kelola, serta menegaskan perlunya reformasi kelembagaan yang memperkuat sumber daya manusia dan sistem pengambilan keputusan inklusif. Kata kunci: desentralisasi, partisipasi anggaran, kinerja pemerintah daerah, teori kontingens
PREDICTING USER ADOPTION OF DIGITAL PAYMENT PLATFORMS: A QUANTITATIVE ANALYSIS BASED ON UTAUT Radiany, M. Andri
KINDAI Vol 21 No 2 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i2.2437

Abstract

This study investigates the influence of Performance Expectancy, Effort Expectancy, Social Influence, and Facilitating Condition on Behavioral Intention to use the OVO digital payment system in Indonesia. Utilizing a quantitative approach with regression and T-test analysis, data were collected from 150 respondents representing various age groups and genders. The analysis reveals that all four independent variables significantly and positively affect users’ behavioral intention to adopt and continue using OVO. Performance Expectancy has the strongest influence, followed by Facilitating Condition, Social Influence, and Effort Expectancy. These findings confirm that users are more likely to adopt OVO when they perceive it as useful, easy to use, socially supported, and adequately facilitated by infrastructure. The study provides important implications for fintech developers, policymakers, and marketers to enhance user adoption through targeted strategies tailored to these key determinants. Keywords: Behavioral Intention, Digital Payment System, Performance Expectancy, Effort Expectancy, Social Influence, Facilitating Condition
PENGARUH CITRA MEREK, HARGA, DAN DESAIN PRODUK TERHADAP PENGAMBILAN KEPUTUSAN PEMBELIAN SEPATU NIKE AIR JORDAN DI UNIVERSITAS KOTA BANJARMASIN Naufal, Muhammad; Zamrudi, Zakky; Mursanto, Mursanto
KINDAI Vol 21 No 3 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i3.2430

Abstract

This study aims to analyze the influence of brand image, price, and product design on purchasing decisions of Nike Air Jordan shoes among university students in Banjarmasin City. A quantitative approach with a survey method was employed, involving 100 students who were users or potential buyers of Nike Air Jordan products. Data were analyzed using multiple linear regression to examine the effect of independent variables on purchasing decisions. The results indicate that brand image, price, and product design simultaneously have a significant effect on purchasing decisions. However, partially, only brand image shows a positive and significant influence, while price and product design do not have a significant individual effect. These findings suggest that brand image is the dominant factor influencing students’ purchasing decisions, although the combined effect of all variables remains important. Keywords: brand image, price, product design, purchasing decision
ANGGARAN KINERJA MELALUI PENDEKATAN VALUE FOR MONEY DI KABUPATEN BONE BOLANGO Afni, Meyke Nur; Abdullah, Julie; Junus, Onong; Saprudin, Saprudin; Masjhur, Mohamad Abdul Radjak
KINDAI Vol 21 No 3 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i3.2433

Abstract

Implementing government financial management involves periodic evaluation of the implementation of the financial management system. One way of organizing the state and managing government finances is by using the concept of value for money. Value for money, often called economics, efficiency, and effectiveness, can be used to evaluate local government performance through performance-based budgeting. The data collection technique in this study is documentation by collecting data using the Budget Realization Report (LRA) 2018-2023. The analysis technique used is the economic, efficiency, and effective ratio formula. The results showed that from 2018 to 2021, the financial performance of the Bone Bolango Regency Government was said to be economical, the efficiency ratio of the financial performance of the Bone Bolango Regency Government from 2018 to 2023 was declared less efficient, and in 2018-2023, it was said to be effective. Keywords: performance based budget, financial performance, value for money
PENGARUH ETOS KERJA, LINGKUNGAN KERJA DAN PENGAWASAN TERHADAP PRODUKTIVITAS KERJA KARYAWAN MELALUI KEPUASAN SEBAGAI VARIABEL INTERVENING PADA PT. SELOK JAYA JUWANA PATI Susilowati, Susilowati; Slamet, Moch; Rifai, M.D. Kharis
KINDAI Vol 21 No 3 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i3.2468

Abstract

This study aims to analyze the effect of work ethic, work environment, and supervision on employee work productivity, with job satisfaction as an intervening variable at PT Selok Jaya Juwana Pati. This research employed a quantitative approach using primary data collected through questionnaires distributed to 72 respondents. Data analysis was conducted using Partial Least Squares (PLS) to test the proposed hypotheses and relationships among variables. The results indicate that work ethic, work environment, and supervision have a positive and significant effect on job satisfaction. Furthermore, work ethic, work environment, and supervision also positively and significantly influence employee work productivity. Job satisfaction has a positive and significant effect on work productivity and serves as an intervening variable in the relationship between work ethic, work environment, supervision, and employee productivity at PT Selok Jaya Juwana Pati. Keywords: work ethic, work environment, supervision, employee satisfaction and work productivity
PENGEMBANGAN PENDIDIK DAN TENAGA KEPENDIDIKAN GUNA PENINGKATAN KINERJA DI KAMPUS SWASTA BALANGAN Erlina, Faridawati
KINDAI Vol 21 No 3 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i3.2475

Abstract

This study aims to analyze the role of educator and educational staff development in improving learning quality at Sapta Mandiri University, Balangan. The research employed a qualitative method with a case study approach. Data were collected through in-depth interviews with lecturers from various career levels and participatory observation of students. The findings indicate that the university strategically positions educator and staff development as a key instrument for enhancing learning quality, integrated within the implementation of the Tri Dharma of Higher Education. This development includes strengthening pedagogical and professional competencies through innovative teaching methodology training, academic seminars, and Student-Centered Learning (SCL) workshops; improving research capacity through grant proposal writing and journal publication training; and reinforcing community service activities focused on solving local community problems in alignment with Balangan local government programs. Keywords: : educator development, educational staff, learning quality
PENGARUH PROFITABILITAS, CAPITAL INTENCITY DAN NILAI PERUSAHAAN TERHADAP TAX AVOIDANCE (STUDI PADA PERUSAHAAN TERINDEKS LQ-45 DI BURSA EFEK INDONESIA) Nurhayati, Netty; Harnida, Muthia; Lesmanawati, Dewi; Khairunnisa, Siti; Ariyanti, Hesti
KINDAI Vol 21 No 3 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i3.2491

Abstract

The objective of this study is to analyze the effect of profitability, capital intensity, and firm value on tax avoidance. The research population consists of 66 companies included in the LQ-45 Index listed on the Indonesia Stock Exchange during the 2022–2024 period. Based on the sampling criteria, 19 companies were selected, resulting in a total of 57 observations. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 26 to examine the relationships among the research variables. Profitability is measured using Return on Assets (ROA), capital intensity is assessed through the Capital Intensity Ratio, firm value is measured using Price to Book Value (PBV), and tax avoidance is proxied by the Cash Effective Tax Rate (CETR). The empirical results indicate that capital intensity has a significant partial effect on tax avoidance, while profitability and firm value do not show a significant effect. However, simultaneously, profitability, capital intensity, and firm value are proven to jointly influence tax avoidance. Keywords: profitability, capital intencity, firm value, tax avoidance, agency theory

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