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Jurnal Pijar : Studi Manajemen dan Bisnis
ISSN : 29649749     EISSN : 29630606     DOI : -
Jurnal Pijar : Studi Manajemen dan Bisnis merupakan jurnal yang membahas ilmu di bidang Manajemen dan Bisnis, jurnal ini sebagai wadah untuk menuangkan hasil penelitian baik secara konseptual maupun teknis yang berkaitan dengan keilmuan manajemen dan bisnis. Pijar Jurnal terbit 4 kali dalam setahun yaitu pada bulan Desember, Maret, Juni dan September. terbitan pertama adalah bulan Desember 2022. Naskah yang masuk akan diterima oleh editor untuk kemudian kan dilakukan pemeriksaan kemiripan naskah dengan aplikasi Plagiarism Checker. Proses review dilakukan dengan menggunakan peer review. Jurnal Pijar menerima naskah dengan topik Manajemen umum, manajemen sumber daya manusia, manajemen keuangan, manajemen operasi, pemasaran, manajemen strategis, kewirausahaan, perilaku organisasi, manajemen strategis, perspektif akuntansi praktis, administrasi publik, dan dan topik lainnya yang relevan dengan manajemen dan bisnis.
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PENGARUH PERSEPSI DAN PENGETAHUAN AKUNTANSI PELAKU UMKM JAJANAN KHAS TRENGGALEK TERHADAP PENGGUNAAN INFORMASI AKUNTANSI Alisa, Alisa; Rachmanasuha, Salisa
Jurnal Pijar Vol 3 No 2 (2025): Jurnal Pijar : Studi Manajemen dan Bisnis
Publisher : PT Naureen Digital Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65096/pmb.v3i2.1640

Abstract

Micro, Small and Medium Enterprises (MSMEs) are a sector that is the main pillar of the Indonesian economy. MSMEs not only act as the main driver of economic growth, but also have a significant contribution to employment. According to Law Number 20 of 2008, MSMEs are productive economic businesses owned by individuals or individual business entities, which are not subsidiaries or branches of large companies. The purpose of this study is to analyze percepcion and accounting knowledge of Micro, Small, and Medium Enterprises (MSME) actors specializing in Trenggalek’s traditional snacks on the use of accounting information. This research employs a quantitative approach with a causal-comparative design. The sample consists of 35 MSME owners selected using purposive sampling techniques. Data were collected through questionnaires and analyzed using multiple linear regression tests. The results show that accounting knowledge has a significant influence on the use of accounting information, while accounting perception individually does not have a significant effect. However, simultaneously, accounting perception and knowledge influence the use of accounting information by 83.9%. This highlights the importance of improving accounting literacy among MSME actors to support better financial management and decision-making processes.
ADOPTING BLOCKCHAIN FOR THE FUTURE IN THE TRANSFORMATION OF ACCOUNTING IN THE MODERN ERA Briliant, Elsa Aurora; Hartana, Salma Palupi
Jurnal Pijar Vol 3 No 2 (2025): Jurnal Pijar : Studi Manajemen dan Bisnis
Publisher : PT Naureen Digital Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65096/pmb.v3i1.1660

Abstract

This study aims to analyze and compare user perceptions of blockchain technology implementation using samples from two different research journals. The research sample consisted of 400 respondents, with each journal presenting 200 respondents from previous research on blockchain implementation in the accounting sector. The study used a quantitative method with descriptive statistical analysis techniques and mean difference tests to evaluate differences in perception and acceptance levels of blockchain technology from two different research journals. The results of the study indicate that perceptions of the use of blockchain technology in the accounting sector have been fairly evenly applied by accountants in companies in Indonesia. However, companies that adopt blockchain are more focused on companies in large cities. This study concludes that user perceptions of blockchain technology vary based on the adoption landscape of variations across companies in Indonesia and that further study is needed to understand other factors that influence the acceptance of this technology across industries
PENGARUH DIGITAL MARKETING, MANFAAT, DAN KEPERCAYAAN TERHADAP KEPUTUSAN PENGGUNAAN LAYANAN GO-PAY : STUDI KASUS PADA KONSUMEN JAKARTA TIMUR Harahap, Indah Juwita
Jurnal Pijar Vol 3 No 2 (2025): Jurnal Pijar : Studi Manajemen dan Bisnis
Publisher : PT Naureen Digital Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65096/pmb.v3i2.1667

Abstract

The purpose of this study is to determine the influence of Digital Marketing, Benefits, and Trust on the Decision to Use Go-Pay services among consumers in East Jakarta. The research approach employed is a descriptive quantitative method. The study sample consists of 250 respondents, analyzed using the Structural Equation Model (SEM). The results show that the Digital Marketing variable (X1) does not have a positive and significant influence on the Decision to Use (Y). Benefits (X2) have a positive and significant influence on the Decision to Use (Y). Trust (X3) also has a positive and significant influence on the Decision to Use (Y).
LIKUIDITAS TINGGI, RISIKO MINIM? ANALISIS HUBUNGAN LIKUIDITAS DAN RISIKO KEUANGAN PERUSAHAAN MANUFAKTUR DI INDONESIA Wulandari, Ayu; Sari, Vila Novita
Jurnal Pijar Vol 3 No 2 (2025): Jurnal Pijar : Studi Manajemen dan Bisnis
Publisher : PT Naureen Digital Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65096/pmb.v3i2.1691

Abstract

This study aims to analyze the effect of liquidity on financial risk in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The research method used is quantitative causality. The data source in this study uses secondary data in the form of annual financial reports of manufacturing companies in Indonesia. The research sample technique used a purposive sampling technique with certain criteria, resulting in 30 manufacturing companies as research samples. The results of the analysis show that liquidity, as measured by the cash ratio, has a significant influence on the debt to asset ratio in manufacturing companies. This finding indicates that optimal liquidity management can reduce the company's financial risk. The implication of this study is the need for manufacturing companies to pay attention to liquidity management in order to improve financial stability, especially in the face of unstable economic conditions
PENERAPAN MEKANISME PEMBAYARAN QUICK RESPONE INDONESIAN STANDARD (QRIS) TERHADAP OPTIMALISASI KINERJA UMKM LAFITEA Arianisari, Septiningdyah; Azzam, Akmalul; Mirza, Muhammad
Jurnal Pijar Vol 3 No 2 (2025): Jurnal Pijar : Studi Manajemen dan Bisnis
Publisher : PT Naureen Digital Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65096/pmb.v3i2.1693

Abstract

Perkembangan teknologi yang semakin berkembang saat ini merupakan wujud nyata dari era 4.0. Perkembangan tersebut terus jadi dan salah satunya di sistem pembayaran. Dalam mewujudkan pembayaran yang mudah, aman, dan efisien untuk pelaku UMKM. Bank Indonesia dan Asosiasi Sistem Pembayaran Indonesia (ASPI) terus melakukan pengembangan sistem pembayaran. Pengembangan sistem pembayaran yang ada memiliki tujuan untuk mempermudah pelaku usaha UMKM. Salah satu perkembangan tersebut adalah sistem pembayaran QRIS. Sistem pembayaran QRIS tersebut mempunyai tujuan untuk mengurangi risiko pembayaran dan meningkatkan pelayanan jasa sistem pembayaran nontunai. Tujuan penulisan ini adalah ingin mengetahui apakah penerapan sistem pembayaran nontunai (QRIS) dalam usaha Lafitea telah optimal atau tidak dan mengetahui kendala yang ada jika penerapan sistem pembayaran nontunai (QRIS) belum optimal. Dalam penulisan ini menggunakan metode kualitatif deskriptif dan pengambilan data dilakukan dengan cara teknik wawancara pada UMKM Lafitea. Wawancara yang dilakukan untuk mengetahui bagaimana sistem pembayaran QRIS di UMKM Lafitea, jumlah konsumen yang melakukan pembayaran menggunakan QRIS, dan bagaimana proses bisnis yang dilakukan usaha UMKM Lafitea. Selanjutnya terdapat diagram proses bisnis sistem pembayaran QRIS pada UMKM Lafitea. Diagram tersebut menggambarkan bagaimana bisnis yang dilakukan UMKM Lafitea dalam menggunakan sistem pembayaran nontunai (QRIS). Hasil yang ada menunjukkan UMKM Lafitea belum secara optimal menggunakan sistem pembayaran nontunai (QRIS) dan tidak sejalan dalam menunjang sistem pembayaran secara digitalisasi
PENGARUH ULASAN DAN RATING TERHADAP PERINGKAT PENJUAL DI SHOPEE Winarni, Riani; Reza, Yolandita Angga; Maulana, M Afrizal; Muchsam, Yoki
Jurnal Pijar Vol 3 No 2 (2025): Jurnal Pijar : Studi Manajemen dan Bisnis
Publisher : PT Naureen Digital Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65096/pmb.v3i2.1698

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ulasan dan peringkat produk terhadap peringkat penjual di platform e-commerce Shopee, yang merupakan salah satu platform terbesar di Asia Tenggara. Dengan pertumbuhan e-commerce yang pesat di Indonesia, ulasan dan peringkat produk telah menjadi faktor penting dalam membantu konsumen membuat keputusan pembelian. Studi ini menggunakan data dari 50.000 produk yang mencakup berbagai kategori seperti elektronik, fashion, dan kebutuhan rumah tangga, dengan total 500.000 ulasan dan peringkat yang dikumpulkan selama enam bulan. Analisis statistik dan machine learning diterapkan untuk menjelajahi hubungan antara ulasan, peringkat, dan peringkat penjual. Hasil penelitian mengungkapkan bahwa peringkat produk dan jumlah ulasan memiliki pengaruh signifikan terhadap peringkat penjual. Setiap peningkatan satu unit dalam peringkat bintang dapat meningkatkan peringkat penjual sebesar 0,45 unit. Selain itu, jumlah ulasan juga memberikan dampak positif pada peringkat penjual. Analisis machine learning menggunakan algoritma Random Forest, Support Vector Machine, dan Neural Network menunjukkan bahwa model Neural Network mencapai akurasi tertinggi sebesar 87% dalam memprediksi peringkat penjual berdasarkan ulasan dan peringkat. Penelitian ini menyoroti pentingnya ulasan dan rating dalam meningkatkan visibilitas dan reputasi penjual di platform e-commerce Shopee. Temuan ini memberikan implikasi praktis bagi penjual untuk meningkatkan kualitas produk dan layanan, serta bagi platform e-commerce seperti Shopee untuk mengoptimalkan fitur ulasan dan algoritma pencarian. Dengan demikian, penelitian ini memperkaya literatur mengenai pengaruh ulasan dan rating pada performa penjual di platform e-commerce, khususnya di pasar Indonesia.
MONITORING DAN EVALUASI PROJECT PA FLOW PLTU KEBAN AGUNG PADA BIDANG BUSINESS DEVELOPMENT DI PT PLN NUSANTARA POWER SURABAYA Erwina Putrikuri, Kharisma; Rusdianto, Yuniardi
Jurnal Pijar Vol 3 No 2 (2025): Jurnal Pijar : Studi Manajemen dan Bisnis
Publisher : PT Naureen Digital Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65096/pmb.v3i2.1592

Abstract

This research aims to analyze the monitoring and evaluation of the PA Flow project at PLTU Keban Agung in the Business Development Division of PT PLN Nusantara Power Surabaya. Monitoring and evaluation in MRO units plays an important role in the context of electricity generation. Through case studies and data analysis, this research identifies areas of improvement and proposes corrective actions to improve the service quality of the MRO unit. The results provide in-depth insight into the importance of monitoring and evaluating the PA Flow PLTU Keban Agung project in the Business Development Generation Derivatives Sector at PT PLN Nusantara Power.
MENILAI DAYA TARIK PROGRAM STUDI BAHASA JEPANG: PENGARUH KUALITAS PENDIDIKAN DAN BRAND IMAGE TERHADAP NIAT PENDAFTARAN MAHASISWA DI UNIVERSITAS WIDYATAMA Akbar, Tri Sanatha Wahyu
Jurnal Pijar Vol 3 No 2 (2025): Jurnal Pijar : Studi Manajemen dan Bisnis
Publisher : PT Naureen Digital Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65096/pmb.v3i2.1717

Abstract

This study aims to assess the quality of education in the Japanese Language Diploma Program (D3) at Universitas Widyatama, evaluate the program's brand image, and analyze the impact of both quality of education and brand image on prospective students' intention to enroll in the program. The research employs a descriptive-analytical and verificative approach. The descriptive aspect seeks to illustrate how the quality of education and brand image influence prospective students' interest in enrolling, while the verificative aspect examines the direct effect of education quality and brand image on the enrollment intentions of third-year high school (SMA/SMK) students. Data were collected through a survey with a sample of 100 respondents, comprising third-year high school/ vocational school students and alumni who had been exposed to promotional efforts by the UTama Marketing Bureau and the Japanese Language Program. The results of the F-test indicate that both education quality and brand image have a significant combined impact on prospective students' enrollment intentions for the D3 Japanese Language Program at Universitas Widyatama, with an R-Square coefficient of 0.281, or 28.1%. This means that education quality and brand image together explain 28.1% of the variability in students' intention to enroll, while the remaining 71.9% is influenced by other factors not covered in this study, such as social, economic, or personal preferences. The findings provide insight into the factors influencing prospective students' decisions to choose the D3 Japanese Language Program at Universitas Widyatama. Keywords: Brand image, Education Quality, Enrollment Intention.
PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI TERHADAP KINERJA KARYAWAN PADA PT CITRA SELARAS NIAGA JAKARTA PUSAT Mulia, Reza; Yanuarti, Maghfiroh
Jurnal Pijar Vol 3 No 2 (2025): Jurnal Pijar : Studi Manajemen dan Bisnis
Publisher : PT Naureen Digital Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65096/pmb.v3i2.1743

Abstract

The purpose of this research is to determine whether there is a partial influence of Leadership Style on Employee Performance at PT Citra Selaras Niaga Jakarta Pusat. This research method uses a quantitative associative method, data collection techniques using questionnaires. The population of this research is employees at PT Citra Selaras Niaga Jakarta Pusat with a population of 50 employees. Sampling used the saturated sample method, namely 50 employees. The research results show that Leadership Style has a significant effect on Employee Performance. The t-calculated value is greater than the t-table (3.626 > 2.008), with a significance value of 0.001, so it is smaller than 5%, namely 0.001 < 0.050, then Ha1 is accepted. Motivation has a significant effect on employee performance. The t-count value is greater than the t-table (3.043 > 2.008), with a significance value of 0.004, so it is smaller than 5%, namely 0.004 < 0.050, so Ha2 is accepted. Leadership Style and Motivation together influence employee performance. The F-calculated value is greater than the F-table (8.316 > 2.810), with a significance value of 0.001, so it is smaller than 5%, namely 0.001 < 0.050, then Ha3 is accepted
ANALYSIS OF FACTORS AFFECTING THE SATISFACTION OF SELECTION OF ACCOUNTING STUDY PROGRAMS BY ACCOUNTING STUDENTS IN SURABAYA Maria, Margareth Lily; Magdalena, Angeleen
Jurnal Pijar Vol 3 No 2 (2025): Jurnal Pijar : Studi Manajemen dan Bisnis
Publisher : PT Naureen Digital Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65096/pmb.v3i2.1754

Abstract

The purpose of this study is to analyze the factors that influence students majoring in Accounting in Surabaya in choosing an Accounting study program. The research method used is a survey with a quantitative approach, where data is collected through questionnaires given to students at several universities in Surabaya. The factors studied include personal motivation, career prospects, the impact of the social environment, and the quality of education. The findings of the analysis show that personal motivation and career prospects are important factors that influence students' decision to enroll in an accounting study program. This research offers valuable insights for educational institutions to better understand

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