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Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce
Published by Universitas 45 Surabaya
ISSN : 29645298     EISSN : 29620821     DOI : 10.30640
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Kajian-kajian tersebut diharapkan dapat memperkaya khasanah keilmuan di bidang manajemen dan bisnis sehingga dapat menjadi salah satu referensi bagi para akademisi, pemangku kepentingan dan masyarakat luas. Manajemen SDM Keuangan Akutansi Ekonomi Islam
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 414 Documents
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Pengaruh Kompensasi dan Motivasi Kerja terhadap Kinerja Pegawai pada Pusat Kesehatan Masyarakat (Puskesmas) Tambelang Kabupaten Bekasi Pandu Utomo; Adriza Adriza; Widya Nengsih
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 5 No. 3 (2026): September : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v5i3.7717

Abstract

This study aims to analyze the influence of compensation and work motivation on employee performance at the Tambelang Community Health Center (Puskesmas), Bekasi Regency, using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The study involves three variables: compensation, work motivation, and employee performance. Outer model testing results indicate that all indicators have outer loading values ​​above 0.70, thereby confirming their validity. Reliability tests show Cronbach’s Alpha values ​​ranging from 0.935 to 0.954 and Composite Reliability values ​​above 0.90, while the Average Variance Extracted (AVE) exceeds 0.60, demonstrating that the research constructs are both valid and reliable. Discriminant validity tests using the Fornell-Larcker Criterion and HTMT also confirm that each construct possesses good discriminant validity. An R-Square value of 0.751 indicates that compensation and work motivation explain 75.1% of the variation in employee performance. Hypothesis testing reveals that compensation has a positive and significant effect on employee performance (β = 0.149; p = 0.049), whereas work motivation exerts a more dominant positive influence (β = 0.769; p < 0.001). The results demonstrate that enhancing work motivation and implementing a fair compensation system play a crucial role in improving employee performance. These findings are expected to serve as a basis for human resource management within healthcare facilities.
Pengaruh Digital Marketing melalui Tiktok E-WOM dan Brand Image pada Keputusan Pembelian Coffee Shop Tempo dulu Kopi Dikalangan Gen Z Ni Made Rintan Trisna Dewi; Nyoman Dwika Ayu Amrita; I Made Sumartana
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 5 No. 3 (2026): September : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v5i3.7729

Abstract

Fluctuations in sales and a downward trend observed in recent periods indicate that consumer purchasing decisions at the "Tempo Dulu Kopi" coffee shop in Denpasar City have not yet stabilized; consumers tend to be selective, weigh various alternatives, and do not always make immediate purchases despite exposure to digital information. This study aims to analyze the influence of digital marketing via TikTok, electronic word-of-mouth (e-WOM), and brand image on purchasing decisions among Generation Z. A quantitative approach was employed, using an associative method and multiple linear regression analysis. The study population consisted of Generation Z consumers who had visited Tempo Dulu Kopi, with a sample of 80 respondents selected via purposive sampling. The results indicate that while digital marketing has a positive relationship with purchasing decisions, it does not yet play a significant role; conversely, e-WOM and brand image demonstrate both positive and significant relationships, and the three variables collectively show a significant association. The findings imply that purchasing decisions are influenced more by consumer reviews and brand image than by digital marketing activities; Therefore, optimizing information quality and enhancing the consumer experience are essential to building confidence during the purchasing process.
Pengaruh Program Pengembangan Kompetensi dan Insentif Kerja Terhadap Kinerja Karyawan Pelaksana di PT Perkebunan Nusantara IV Regional 4 Uswatun Hasanah; Novi Peramasari; Nayla Desviona
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 5 No. 3 (2026): September : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v5i3.7735

Abstract

The success of the palm oil and tea plantation industries is largely determined by the quality and motivation of Human Resources (HR) in the field. This study aims to analyze the effects of competency development programs and work incentives on the performance of operational employees at PT Perkebunan Nusantara IV Regional 4. The research employed a quantitative approach using a structured questionnaire distributed to 80 operational employee respondents through purposive sampling. Data analysis was conducted using SPSS software, including validity testing, reliability testing, classical assumption testing, and multiple linear regression analysis. The results showed that competency development (b₁ = 0.415, p < 0.05) and work incentives (b₂ = 0.485, p < 0.05) had a positive and significant effect on operational employee performance, both partially and simultaneously, with a contribution of 68.5% (R² = 0.685). These findings imply that improving the quality of competency development programs and implementing a fair incentive system are crucial strategies for the company to optimize operational productivity and reduce the percentage of harvest losses.
Peranan Akuntansi Pertanggungjawaban Sebagai Alat Pengendalian Biaya pada PT. Aperindo Prima Mandiri di Surabaya Ratih Dwitama Wardani; Wiratna Wiratna; Sutini Sutini
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 5 No. 2 (2026): Juni : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v5i2.7737

Abstract

This study aims to determine the role of accountability accounting as a cost control tool in PT. Aperindo Prima Mandiri in Surabaya. The research method used is qualitative, which allows researchers to understand phenomena in depth through descriptive studies. The main problem in this study is that the preparation of budgeting as a long-term work plan that covers all parts of the company has not been implemented. The results of the study show that the accountability accounting applied has not functioned optimally as a cost control tool. This can be seen from the absence of a separation of controlled and uncontrolled costs, so that the cost accountability report has the potential to experience irregularities. This condition can reduce the effectiveness of cost control and hinder the achievement of company goals. This study emphasizes the importance of implementing accountability accounting consistently, including comprehensive budgeting and cost separation according to control categories. Thus, accountability accounting can play a role as a managerial instrument that supports efficiency, transparency, and accountability in the management of company costs.
Pengaruh Likuiditas, Solvabilitas, Ukuran Perusahaan, dan Kepemilikan Publik terhadap Harga Saham pada Perusahaan Transportasi dan Logistik di Bursa Efek Indonesia Tahun 2023-2024 Angga Harimukti; Aty Herawati
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 5 No. 3 (2026): September : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v5i3.7738

Abstract

This study examines the effect of Current Ratio (CR), Debt to Equity Ratio (DER), Firm Size (SIZE), and Public Ownership (PO) on the stock prices of transportation and logistics companies listed on the Indonesia Stock Exchange during 2023–2024. The study employed a quantitative approach using secondary data from annual financial statements and stock price information. From a population of 36 companies, 29 firms were selected through purposive sampling, resulting in 58 observations. Data were analyzed using panel data regression with EViews 13. Model selection through the Chow and Hausman tests indicated that the Fixed Effect Model was the most appropriate specification. The results show that CR and Firm Size do not have a significant partial effect on stock prices, whereas DER and Public Ownership have a positive and significant effect at the 10% significance level. Simultaneously, all independent variables significantly affect stock prices, with an Adjusted R-squared of 97.26%. These findings indicate that stock price formation is influenced by a combination of corporate fundamental factors and emphasize the importance of comprehensive fundamental analysis for evaluating company prospects and supporting investment decisions.
Pengaruh Perceived Organizational Support terhadap Adaptive Performance Ferdiansyah Maulana; Enjang Suherman; Flora Patricia Anggela
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 5 No. 3 (2026): September : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v5i3.7741

Abstract

This study aims to examine the influence of Perceived Organizational Support on the Adaptive Performance of employees at PT. Glico Wings Karawang. Employees require adaptability to adjust to workplace changes, technological advancements, and organizational expectations. This quantitative study employed a survey-based approach, with a sample of 100 respondents selected via purposive sampling. IBM SPSS Statistics software was used to conduct validity and reliability tests, classical assumption tests (including normality and heteroscedasticity tests), simple linear regression analysis, hypothesis testing, and coefficient of determination analysis on Likert-scale questionnaire data. The analysis reveals that Perceived Organizational Support has a positive and significant influence on the Adaptive Performance of PT. Glico Wings Karawang employees. The results indicate that employees are better able to adapt to changes in tasks and the work environment when they feel supported by the company. These findings align with Social Exchange Theory, which posits that organizational support fosters positive reciprocity through enhanced adaptive work behavior. Based on these findings, the company should strengthen employee support through reward systems, competency development, effective communication, and improved well-being, thereby maximizing employee adaptability and supporting the achievement of organizational goals.
Analisis Determinan Ketimpangan Distribusi Pendapatan antar Kabupaten/Kota di Provinsi Bali Periode 2005-2024 Andiena Gita Khairrunisa
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 5 No. 3 (2026): September : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v5i3.7750

Abstract

Income distribution inequality in Bali Province remains a development challenge, as economic development across regencies and municipalities has not always been accompanied by an equitable distribution of development benefits. This study aims to analyze the effects of economic growth, poverty rate, and education level on income distribution inequality, with the COVID-19 Pandemic as a control variable. The study uses balanced panel data covering nine regencies and municipalities in Bali Province from 2005 to 2024, comprising 180 observations. The analysis employs panel data regression using a Fixed Effect Model with robust standard errors. The results show that all variables simultaneously have a significant effect on income distribution inequality. Partially, the poverty rate has a negative and significant effect (β = −0.0228; p < 0.001), while economic growth has a positive but insignificant effect (β = 0.0003; p = 0.710). Education level (β = −0.0006; p = 0.961) and the COVID-19 Pandemic (β = −0.0048; p = 0.596) have negative but insignificant effects. These findings indicate that poverty reduction does not necessarily coincide with improved income distribution. Therefore, development policies in Bali should integrate poverty reduction with more equitable economic opportunities and the distribution of development benefits across regions.
Pengaruh Keunggulan Bersaing Hijau dan Inovasi Hijau terhadap Kinerja Keuangan: Studi Empiris Pada Perusahaan Sektor Barang Baku yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024 Laela Novianti; Lativa Lativa
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 5 No. 3 (2026): September : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v5i3.7751

Abstract

This study aims to analyze the effect of Green Competitive Advantage and Green Innovation on Financial Performance (An Empirical Study of Basic Materials Sector Companies Listed on the Indonesia Stock Exchange during the 2020–2024 period). The data used in this study are secondary data obtained from annual reports and sustainability reports. This research employs a quantitative approach using panel data from 15 basic materials sector companies that met the predetermined criteria. The data analysis methods include descriptive statistics, panel data regression model selection, classical assumption tests, panel data regression analysis, coefficient of determination analysis, and hypothesis testing through F-tests and t-tests. The results indicate that Green Competitive Advantage has no significant effect on financial performance. This is evidenced by a t-statistic value of 1.204137, which is lower than the t-table value of 1.993464, and a probability value of 0.2334, which is greater than 0.05. On the other hand, Green Innovation has a positive and significant effect on financial performance, as indicated by a t-statistic value of 2.144449, which is higher than the t-table value of 1.993464, and a probability value of 0.0362, which is less than 0.05. Furthermore, Green Competitive Advantage and Green Innovation simultaneously have a significant effect on financial performance. This is demonstrated by a significance value of 0.000067, which is less than 0.05, and an F-statistic value of 3.898480, which exceeds the F-table value of 3.124.
Pengaruh Komisaris Independen, Ukuran Perusahaan, Profitabilitas, dan Leverage terhadap Tax Avoidance: Studi Empiris pada Perusahaan Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Periode 2021-2025 Muhammad Dafa Alfarisi; Rachmat Arif
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 5 No. 3 (2026): September : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v5i3.7752

Abstract

This study aims to examine the effect of independent commissioners, firm size, profitability, and leverage on tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. The study is motivated by the importance of corporate governance and financial characteristics in influencing corporate tax avoidance practices. The research sample was selected using a purposive sampling method based on predetermined criteria, resulting in 22 companies. Data were obtained from the companies’ financial reports during the observation period and analyzed using multiple linear regression with the assistance of SPSS version 22.0. The results show that leverage has a negative and significant effect on tax avoidance, indicating that higher leverage is associated with lower tax avoidance practices. Meanwhile, independent commissioners, firm size, and profitability do not have a significant effect on tax avoidance. These findings indicate that governance mechanisms and financial characteristics, except leverage, do not significantly determine tax avoidance practices among food and beverage companies listed on the IDX during the 2021–2025 period.
Melampaui Digitalisasi: Tantangan Institusional dalam Implementasi Coretax dan Transformasi Praktik Akuntansi Perpajakan di Indonesia Hari Ujiantara
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 5 No. 3 (2026): September : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v5i3.7757

Abstract

The implementation of Coretax represents a transformation in tax administration that not only involves the digitization of services but also brings about institutional changes in tax accounting practices in Indonesia. This study aims to analyze the institutional pressures, the adaptation processes of various actors, and the transformation of tax accounting practices that have emerged during the implementation of Coretax. The study employs a non-empirical, conceptual-theoretical approach through a structured literature review, using institutional theory as the analytical framework. The literature is analyzed using thematic-conceptual and interpretive analysis to identify the relationships between regulatory, normative, and cognitive pressures; users’ adaptive responses; and changes in tax accounting practices. The results of the analysis indicate that Coretax fosters the standardization of procedures and strengthens system-based controls; however, its institutional effectiveness is influenced by user readiness, professional competence, technological reliability, and trust in the system. User adaptation serves as a bridge between institutional pressures and changes in practices related to recording, reconciliation, documentation, reporting, and tax control. These findings confirm that the success of Coretax requires alignment among technology, regulations, organizational capacity, and professional competencies so that digitization can bring about a substantive and sustainable transformation of tax accounting—one that strengthens the quality of data-driven compliance within an increasingly integrated and transparent national tax administration environment.

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