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Contact Name
Roymon Panjaitan
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garuda@apji.org
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+6288215137076
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Editorial Address
Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia Perum. Cluster G11 Nomor 17, Jl. Plamongan Indah, Kadungwringin, Kedungwringin, Pedurungan, Semarang City, Central Java 50195
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INDONESIA
Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset
ISSN : 29886031     EISSN : 29885418     DOI : 10.61132
Core Subject : Economy, Science,
Human Resource Management, Financial Management, Marketing Management, Public Sector Management, Operations Management, Supply Chain Management, Corporate Governance, Business Ethics, Management Accounting and Capital Markets and Investment.
Articles 427 Documents
Implikasi Penggunaan Metode Akuntansi Hijau dalam Praktik Bisnis: Tinjauan Terhadap Keberlanjutan Lingkungan dan Kinerja Keuangan Perusahaan Aria Aji Pratama; Eva Yuliana; Hera Nisalia; Kholifah Lestari; Zakia Al Idrus
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 2 No. 1 (2024): Januari : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v2i1.532

Abstract

The study delves into the significance of green accounting methods within the framework of environmental sustainability and financial performance of companies across diverse sectors. Its aim is to gain a deeper understanding of the impact of implementing these methods on the correlation between sustainable business practices and financial performance of companies. With a focus on integrating green accounting into business strategies, this research explores its implications on profitability, liquidity, and organizational growth. The research methodology adopted employs a qualitative approach through meticulous analysis of literature. The steps encompass identifying the appropriate scope, selecting relevant data sources, conducting descriptive analyses, critically evaluating the authenticity of the literature used, and compiling and interpreting the findings. The research findings indicate that consistent use of green accounting has a positive impact on a company's financial performance. However, challenges related to established economic paradigms and the need for consistent definitions in the context of sustainable development remain obstacles. The amalgamation of social and environmental responsibilities in business decision-making holds significant potential for enhancing environmental management efficiency and financial performance of companies. Overall, green accounting practices promise a substantial influence in creating sustainable business models, demanding a shift in perspective and broader implementation.
Pengaruh Strategi Bisnis, Biaya Transfer, Dan Intensitas Modal Terhadap Penghindaran Pajak Yang Dimoderasi Tanggung Jawab Sosial Yosi Ika Putri; Nera Marinda Machdar
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 2 No. 1 (2024): Januari : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v2i1.533

Abstract

Companies often carry out this tax avoidance strategy in an effort to reduce the amount of tax they have to pay. There are two ways for businesses to lower the taxes they pay. In the first case, the business world can reduce the tax value by implementing tax avoidance while still complying with relevant tax laws. The second alternative is for business actors to reduce the tax value by carrying out tax avoidance activities that violate tax regulations. This research examines the relationship between business strategy, transfer pricing, and capital intenssity on tax avoidance moderated by corporate social responsbility. This research uses a qualitative descriptive research methodology. The data collection method in this research is literature study. The research results show that business strategy, transfer costs, and capital intent have an influence on tax avoidance. As well as business strategy, transfer costs and capital intentions can be mediated by CSR on tax avoidance.
Analisis Kacang Pukul Sebagai Upaya Strategi Dalam Peningkatan Kualitas Frischa Nofrianti; Gea Ibelala
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 2 No. 1 (2024): Januari : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v2i1.536

Abstract

Peanuts are a typical snack from the city of Bagansiapiapi, the basic ingredient of which is made from peanuts. The aim of this research is to carry out an in-depth analysis of the role of peanuts as a method used in an effort to create the best results in order to get quality improvement, for this research the author using research methods (qualitative methods). This research involves a survey of industrial practitioners who apply the hitting nut technique in the context of improving product quality. The research results show that hitting nuts has become a significant approach in quality improvement strategies. The author wants this research to provide in-depth insight into the potential of peanuts as a strategic tool to achieve quality improvement goals. The practical implications of this research may be useful for organizations to better understand the dynamics of hitting nuts and design more effective strategies in improving product quality. Not only that, the author wants to make an important contribution to the quality management literature and provide a basis for further research in the development of innovative quality strategies.
Analisis Kopi Robusta Sidikalang Sebagai Pengahasil Kopi Terbaik Yang Mengalami Kenaikan Harga Jual Juita Selfia Manullang; Gea Ibelala
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 2 No. 1 (2024): Januari : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v2i1.537

Abstract

One of Indonesia's best coffee-producing regions is located in Sumatra. Sidikalang coffee is one of the best types of coffee produced in the region, which is important information for coffee enthusiasts. Sidikalang is located in Dairi Regency, North Sumatra, where this coffee is grown. The purpose of this research is to describe so that people understand how to maintain and improve the quality of their products. The research method used is a qualitative method by analyzing through journals, books, and scientific sources and also descriptive discourse directly through whatsApp video calls with Mrs. Nurhaini Pasaribu as a robusta coffee farmer in Gurutuha village, Sidikalang, Lae Parira sub-district, Dairi district.. Information regarding the recent increase in Sidikalang coffee prices was obtained from a legitimate source, namely the Regional Executive Board of the Indonesian Coffee Exporters Association (BPD AEKI) as of July 7, 2023, data shows that the price of robusta coffee beans reached around Rp35,000/kg, an increase from the previous price of around Rp30,000/kg two months ago. This price includes coffee both in bean form and after being ground into powder. So, the increase in the selling price of Sidikalang Robusta Coffee is due to its increasingly good quality. Moreover, today's millennial farmers are more painstaking in the selection of seeds, fertilizers, soil and so on. Indeed, before the increase in the price of Robusta Sidikalang coffee, there was a problem with the quality of the coffee.
Penerapan 5 Aspek Kunci Untuk Memenuhi Standart E-Fullfilment Pada Perusahaan: Studi Kasus Online Store Akai Print Perbaungan Hafizh Wahyu Wijaya Marpaung; Afrillia Afrillia; Aprillina Putri; Cut Dila Sari  ; Nurbaiti Nurbaiti
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 2 No. 2 (2024): Maret : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v2i2.597

Abstract

This scientific article discusses the implementation of 5 key aspects to meet e-fullfillment standards in a company. Consumer Management, Catalog Management, Order Management, Delivery Management, and Inventory Management. These five things are key processes to meet the "e-fulfillment" standard, which starts from ordering the product until the product is received by the consumer. This article aims to examine the theoretical basis, research methods, and findings related to the application of these five aspects in the printing company, namely Akai Print, which is also the case study object of this article. In this article, the type of research method used is qualitative, using an inductive approach. The unit of analysis in this research is the Akai Print printing company, where the data sources in this research are documents and direct information. The data collection technique used in this research is direct observation and literature study, then the method used is descriptive analysis. The results of our research found that these 5 key aspects really are the most important aspects in a company, especially companies that are oriented towards customer satisfaction, such as the printing company Akai Print. Then from that, Akai Print has also fully implemented these five key aspects in its business so that the e-fullfillment standard is achieved and can improve the quality of the company.
Pengaruh Motivasi, Disiplin, Dan Komitmen Pembimbing Kemasyarakatan Terhadap Kompetensi Klien Pemasyarakatan Di Bapas Kelas 1 Tangerang Hani Hasanah; Widodo Agung Nugroho
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 2 No. 2 (2024): Maret : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v2i2.614

Abstract

This research aims to determine whether the partial influence of Motivation (X1) has on Client Competence (Y), the partial influence of Discipline (X2) on client Competence (Y), the partial influence of commitment on client Competence (Y), and the influence of Motivation ( X1), Discipline (X2), Commitment (X3) simultaneously towards Client Competency (Y) at the Tangerang Class 1 Correctional Center. The population of this research is the clients of the Tangerang Class 1 Correctional Center. The sample taken was 50 respondents using the Non-Probability Sampling technique with an Incidental approach, namely a sampling technique based on chance, that is, anyone who happens to meet the researcher can be used as a sample if they are seen to be suitable, with the help of the Statistical Product and Service Solution (SPSS) version version 20. The results of this study show that there is no influence between Motivation (X1) partially on client Competence (Y). This can be shown by t count (0.945) < from t table (2.011), there is no influence between Discipline (X2) as a whole. partial to client competency (Y) this can be shown by t count (-3.329) < from t table (2.011), there is no influence between Commitment (X3) partially to client competency (Y) this can be shown by t count ( 1.606) < from t table (2.011), and the variables of motivation (X1), discipline (X2), and commitment (X3) of community counselors simultaneously on the competency of correctional clients (Y). This can be shown by the results Fcount > ftable (4,683>2,810),
Analisis Perkembangan Tokpedia Dan Gojek Pasca Merger Sebagai Goto Dan Kolaborasinya Dengan Tiktok Terhadap Perekonomian Mhd. Dimas Septiandy; Nabila Hamim; Nurbaiti Nurbaiti
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 2 No. 2 (2024): Maret : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v2i2.632

Abstract

Digital business is starting to become the most popular business activity. The reason is that people continue to try to adapt to the sophistication of technology in this digital era to make it easier to do their work. Ease of carrying out digital buying and selling transactions is now available in GoTo, a company resulting from the merger of Gojek and Tokopedia. GoTo is a forum and provides access for entrepreneurs, especially MSMEs, to open businesses and sell online. Apart from making it easier for people to do business and shop, Goto also has a positive impact on the development of the Indonesian economy. Tiktok is also an online platform that influences the development of Tokopedia. Tiktok not only accommodates Tokopedia product branding but is now also one of the sales channels for Tokopedia products on its TikTokshop page. This invites high enthusiasm from economic actors. This research was conducted to find out how GoTo developed after the merger and the influence of the Tiktok and Tokopedia collaboration on the Indonesian economy. The method used is descriptive qualitative so that the data collected is correct based on literature reviews and scientific publications.
Implementasi Undang-Undang Ketenagakerjaan dan Perjanjian Kerja dalam Ruang Lingkup Hubungan Industrial di V Hotel & Residence Resya Dwi Marselina; Serlia Ramadhani Putri; Khoirunnisa Idzi
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 2 No. 2 (2024): Maret : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v2i2.638

Abstract

The business understanding is one of the foundations of the work relationship that leads to an understanding or lawful relationship for the gatherings leads to freedoms and commitments. With It is trusted that the presence of a work understanding can understand the execution of the freedoms and commitments of representatives parties decently. Nonetheless, practically speaking it has not been completely understood. For get it going, in addition to other things: With government mediation, this is as per the quality of business regulation in Indonesia is that it is blended, in particular both private and public. Aside from that, the standards contained in the work understanding should be as one with every one of the standards contained in the law arrangements, including: The rule of opportunity of agreement, the standard of consensualism, the guideline of assurance regulation, the rule of honest intentions, the guideline of character, the standard of trust, the standard of lawful fairness, the standard of balance, the rule of lawful assurance, the ethical guideline, the standard of fairness and the standard of security. These standards are interconnected with each other, can't be isolated, are applied at the same time, and utilized as a limiting casing for the items in the work understanding.
Pengaruh Job Demands, Job Resources, Dan Job Involvement Terhadap Job Satisfaction Muhamad Izdad Fuadi; Nur Hidayah
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 2 No. 2 (2024): Maret : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v1i2.639

Abstract

This study aims to examine and analyze the effect of job demands, job resources, and job involvement on employee job satisfaction. Job demands affect job satisfaction, job resources affect job satisfaction, and job involvement affects job satisfaction. The population in this study were employees of the Department of Tourism, Youth and Sports, Magelang Regency. The sample taken in this study were 45 employees with saturated sampling. The analytical tool used is Multiple Linear Regression. The results of this study indicate that job demands have a positive and significant effect on job satisfaction. Job resources have a positive effect on job satisfaction. Job involvement has a positive and significant effect on job satisfaction. Job demands, job resources, and job involvement have an influence of 84.4% on job satisfaction, while the remaining 15.6% is influenced by other variables.
Peran Manajemen Sumber Daya Manusia Dalam Meningkatkan Kinerja Karyawan Pada PT. Freight Express Surabaya Cabang Makassar Andi Irfa; Abdul Sadiqin Sadiq; Jumaidah Jumaidah
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 2 No. 2 (2024): Maret : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v2i2.640

Abstract

This research aims to determine the role of HR management at PT Freight Express Surabaya Makassar Branch. This research uses qualitative research by looking at the role of human resource management at PT Freight Express Surabaya Makassar Branch. And for data analysis used, namely reviewing the data, reducing the data, compiling the reduced data, presenting the data and checking the validity of the data and drawing conclusions. The results of the research show that the role of HR Management in improving employee performance is to direct and control all employees so that they are effective in carrying out work by evaluating employee performance and ensuring that each employee carries out the duties and responsibilities according to their job and the management carries out job training to improve skills and performance assessment in human resource procurement. The efforts that have had a positive impact on employees that have been carried out by management are fulfilling employee rights by providing compensation and job training to improve skills and increase career paths as well as providing performance targets for each employee.