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Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis
Published by Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia
ISSN : 29885043     EISSN : 29885035     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 316 Documents
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Pengaruh Current Ratio, Debt To Equity Ratio, Net Profit Margin, dan Total Asset Turnover terhadap Return On Aset : Studi Empiris pada Perusahaan Sub Sektor Mesin dan Alat Berat yang terdaftar di Bursa Efek Indonesia Periode 2018-2024
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 3 No. 4 (2025): Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v3i4.2203

Abstract

This research aims to determine the effect of the Current Ratio, Debt to Equity Ratio, Net Profit Margin, and Total Asset Turnover on Return On Assets (ROA) in manufacturing companies within the Industrial Machinery and Heavy Equipment sub-sector listed on the Indonesia Stock Exchange for the period 2018 – 2024. The study utilized secondary data in the form of annual financial statements from 9 companies in the machinery and heavy equipment sub-sector. These companies were selected using the purposive sampling technique based on specific criteria. The research applied a multiple linear regression model, with data processed using IBM SPSS version 25. The findings show that, partially, the Current Ratio has a positive and significant effect on Return On Assets, indicating that better liquidity management improves asset returns. The Debt to Equity Ratio, however, showed no significant impact on Return On Assets, suggesting that financial leverage does not strongly influence the return generated from assets in these companies. The Net Profit Margin was found to have a positive and significant effect on Return On Assets, meaning that higher profitability directly enhances asset performance. Similarly, Total Asset Turnover has a positive and significant impact on Return On Assets, indicating that efficient asset utilization leads to higher returns. The study highlights key financial indicators for improving asset returns in manufacturing companies within the sub-sector.
Analisis Prediksi Kebangkrutan dengan Menggunakan Metode Zmijewski pada PT Matahari Department Store Tbk Periode 2019-2023
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 3 No. 4 (2025): Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v3i4.2206

Abstract

This study aims to analyze the bankruptcy prediction of PT Matahari Department Store Tbk using the Zmijewski method. The Zmijewski method, developed in 1984, is one of the most widely used approaches to predict corporate financial distress through the use of financial ratios. The study covers the period from 2019 to 2023 and applies a quantitative research design. The data used in this study are secondary data obtained from the company’s financial reports. Data collection techniques include documentation and literature study, while the data analysis technique applied is the Zmijewski model, which employs three main ratios: return on assets (X1), debt to assets ratio (X2), and current ratio (X3). The results show that in 2019, 2021, and 2022, the X values were -1.92, -0.29, and -0.25, respectively, indicating that PT Matahari Department Store was not predicted to face potential bankruptcy, as the values were below 0. However, in 2020 and 2023, the X values were 1.51 and 0.85, respectively, suggesting that the company had the potential to go bankrupt, as the results exceeded 0. These findings highlight the financial fluctuations experienced by PT Matahari Department Store during the study period, emphasizing the importance of continuous financial performance evaluation and the use of bankruptcy prediction models as an early warning tool for stakeholders and decision makers.
Pengaruh Disiplin Kerja dan Fasilitas Kerja terhadap Kinerja Karyawan pada Dinas Pemberdayaan Masyarakat dan Desa Kabupaten Bogor
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 3 No. 4 (2025): Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v3i4.2207

Abstract

This study aims to explore the impact of work discipline and available facilities on the performance of employees at the Community and Village Empowerment Office. In the era of public service reform, employee performance is considered a critical factor in achieving organizational goals and providing quality services to the community. The research employed a quantitative approach, with data collected through questionnaires distributed to employees. The collected data were then processed and analyzed using SPSS software. Prior to hypothesis testing, validity, reliability, and classical assumption tests were conducted to ensure the quality of the instruments and the suitability of the data. The results of the t-test show that work discipline has a positive and significant effect on employee performance, with a t-value of 4.217 greater than the t-table of 2.01174 and a significance value of 0.000 less than 0.05. Similarly, work facilities also demonstrate a positive and significant effect, indicated by a t-value of 2.185 greater than the t-table and a significance value of 0.034 less than 0.05. Furthermore, the results of the F-test indicate that work discipline and work facilities simultaneously influence employee performance, with an F-value of 28.344, higher than the F-table value of 3.19, and a significance level of 0.000. These findings highlight the importance of maintaining strict discipline and providing adequate work facilities to enhance overall employee performance in public institutions.
Pengaruh Kerja Sama Tim dan Motivasi Kerja terhadap Prestasi Kerja Karyawan pada PT. Tracon Industri
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 3 No. 4 (2025): Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v3i4.2208

Abstract

This research is motivated by the decline in employee performance at PT Tracon Industri which is allegedly caused by weak teamwork and low work motivation. The main objective of this study is to analyze the influence of teamwork and work motivation on employee work performance, both partially and simultaneously. This study uses a quantitative approach with a descriptive method. A total of 53 respondents from the operational division were involved through saturated sample techniques. Data collection was carried out using a questionnaire, then analyzed through validity, reliability, classical assumptions, multiple linear regression, as well as t-test and F-test with the help of SPSS software version 25. The results of the study show that teamwork and work motivation have a positive and significant influence on employee work performance. Partially, teamwork had a tcal value of 4.337 and work motivation of 5.511, both greater than the ttable of 1.674, with a significance value of 0.000 < 0.05. Simultaneously, the two variables contributed 84.3% to work performance. These findings indicate that increased team synergy and work motivation are key factors in driving productivity and achieving organizational goals. Based on these results, companies are advised to strengthen the culture of cooperation and create an effective motivation system to continuously improve work performance and support the company's operational success.
Pengaruh Kombinasi Fitur Cash On Delivery (COD) dan Live Streaming Shopee terhadap Keputusan Pembelian Produk pada Toko Thrift Topi Trouble.Caps Kota Bekasi
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 3 No. 4 (2025): Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v3i4.2215

Abstract

The rapid growth of e-commerce has reshaped promotional strategies, shifting them from traditional methods to more interactive approaches. Among these, the introduction of Cash on Delivery (COD) and live streaming features on platforms such as Shopee has gained increasing attention as tools to influence consumer behavior. This study aims to investigate the effect of COD and live streaming on consumer purchase decisions at the thrift hat store Trouble.Caps in Bekasi City. A quantitative research design was employed with 100 respondents selected using a saturated sampling technique, ensuring that all available participants were included. Data were gathered through observation, questionnaires, and interviews, and subsequently analyzed using validity and reliability tests, classical assumption testing, t-tests, f-tests, and the coefficient of determination, assisted by SPSS version 25. The results reveal that both COD and live streaming exert significant partial effects on purchase decisions, each showing a significance value of 0.000. Furthermore, simultaneous testing indicates that these variables collectively influence consumer decisions, with an R Square value of 0.751. This implies that 75.1% of the variation in purchase decisions is explained by COD and live streaming, while the remaining 24.9% is influenced by other factors. The findings underscore the strategic importance of integrating COD and live streaming as complementary features to build consumer trust, enhance interactivity, and increase purchase intention in online retail businesses.
Pengaruh Motivasi, Lingkungan Organisasi, dan Kepuasan Organisasi terhadap Loyalitas Pemain: Studi pada Mahasiswa Klub Sepak Bola Universitas Budi Luhur
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 3 No. 4 (2025): Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v3i4.2217

Abstract

This study aims to comprehensively examine the influence of Motivation (X1), Organizational Environment (X2), and Organizational Satisfaction (X3) on Player Loyalty (Y) among students who are members of the Budi Luhur University Football Club. The research adopts a quantitative approach with a non-probability sampling technique using a saturated sample, where the entire population of 45 players registered in the club was included as respondents. Data collection was carried out through structured questionnaires, and the analysis was conducted using multiple linear regression assisted by SPSS version 25 and Microsoft Excel 2016 to ensure accuracy and reliability of the statistical calculations. The research was designed to assess not only the direct relationships but also the relative contribution of each independent variable to player loyalty. The findings reveal that Motivation (X1) has a positive and significant effect on Player Loyalty (Y), indicating that higher levels of intrinsic and extrinsic motivation contribute to stronger loyalty to the football club. Similarly, the Organizational Environment (X2) demonstrates a positive and significant effect on Player Loyalty (Y), suggesting that a supportive, inclusive, and well-structured club environment enhances players’ commitment. Furthermore, Organizational Satisfaction (X3) also shows a positive and significant effect on Player Loyalty (Y), implying that satisfaction with organizational processes, leadership, and facilities fosters sustained involvement and loyalty. These results underline the importance of holistic organizational practices in sports clubs and provide practical implications for improving motivation, strengthening organizational environment, and increasing satisfaction to achieve higher levels of loyalty among student players.
Pengaruh Reputasi, Budaya Organisasi, dan Peluang Pengembangan Diri terhadap Loyalitas Atlet: (Studi pada Klub Bola Basket Hangtuah Jakarta)
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 3 No. 4 (2025): Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v3i4.2222

Abstract

This study aims to examine the influence of reputation, organizational culture, and self-development opportunities on athlete loyalty. The sample in this research consists of all active athletes of Hangtuah Jakarta Basketball Club, totaling 60 individuals, selected using the total sampling method. Data were collected through the distribution of questionnaires developed using a Likert scale as the measurement tool. The data were analyzed with the help of SPSS version 22. The results of the study indicate that all three independent variables reputation, organizational culture, and self-development opportunities partially have a significant influence on athlete loyalty at Hangtuah Jakarta Basketball Club. Specifically, the analysis revealed that reputation significantly affects athlete loyalty, as athletes tend to stay loyal to organizations they believe hold a strong public image and credibility. Furthermore, organizational culture was found to play a critical role in fostering loyalty, with athletes expressing greater commitment when they feel aligned with the club’s values and mission. Lastly, opportunities for self-development were also identified as a major determinant, as athletes who perceive the club as providing personal and professional growth are more likely to stay loyal. This study contributes valuable insights into how sports organizations can enhance athlete retention by focusing on these three key areas, thereby fostering long-term commitment and success. The findings are relevant for sports managers and organizations aiming to improve athlete engagement and loyalty in competitive sports environments.
Pengaruh Brand Image dan Viral Marketing terhadap Keputusan Pembelian Produk Mixue : Studi Kasus pada Mahasiswa Jurusan Administrasi Niaga Politeknik Negeri Medan
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 3 No. 4 (2025): Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v3i4.2223

Abstract

This study aims to analyze the effect of brand image and viral marketing on purchasing decisions of Mixue products among students of the Business Administration Department at Politeknik Negeri Medan. Mixue is one of the contemporary beverage brands that has experienced rapid growth among university students. This popularity is inseparable from the strong brand image it has built and the viral marketing strategy carried out through social media platforms such as TikTok and Instagram, which successfully attract the attention of the younger generation. The research employed a quantitative approach by collecting numerical data supported with explanatory analysis. Data were obtained through questionnaires distributed to 93 respondents selected using purposive sampling, with specific criteria, namely students who had purchased Mixue products. The data were analyzed using a series of statistical tests, including validity test, reliability test, multiple linear regression, classical assumption test, t-test, F-test, and coefficient of determination (R²), with the assistance of SPSS version 27. The results indicate that, partially, brand image has a positive and significant effect on purchasing decisions of Mixue products among Business Administration students at Politeknik Negeri Medan. Viral marketing also shows a positive and significant partial effect on purchasing decisions. Simultaneously, both brand image and viral marketing have a positive and significant influence on purchasing decisions. These findings highlight the importance of brand perception and digital marketing strategies in shaping consumer behavior, particularly among young generations who are actively engaged with social media platforms.
Pengaruh Kualitas Produk, Harga dan Promosi terhadap Keputusan Pembelian: Studi pada Konsumen Sepatu Compass di Aplikasi Shopee Jakarta Selatan
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 3 No. 4 (2025): Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v3i4.2224

Abstract

This study aims to examine the influence of product quality, price, and promotion on consumer purchase decisions of Compass shoes through the Shopee application in South Jakarta. The research was motivated by the rapid growth of e-commerce in Indonesia, particularly among urban consumers who are digitally literate and highly responsive to marketing stimuli. A total of 100 respondents were selected using a non-probability sampling method with an accidental sampling technique. Data were collected through questionnaires measured on a Likert scale and analyzed using multiple linear regression with SPSS version 22. The findings reveal that product quality, price, and promotion each have a positive and significant effect on purchase decisions. Product quality was identified as a key determinant that enhances consumer trust through durability, comfort, and authentic design, while price competitiveness supports perceived fairness and affordability in a highly competitive digital marketplace. Promotion emerged as the strongest factor, demonstrating the effectiveness of creative digital campaigns, influencer collaborations, and flash sale programs in stimulating consumer interest and driving purchases. These results highlight the importance of integrating product excellence with strategic pricing and innovative promotional activities to influence purchase behavior, especially among Gen Z and millennial consumers. From a theoretical perspective, this study enriches the literature on digital marketing and consumer behavior in the context of local brands competing in online marketplaces. Practically, the findings provide valuable insights for Compass and other local SMEs to formulate effective marketing strategies that align with consumer expectations and strengthen competitiveness in the dynamic e-commerce ecosystem.
Analisis Kualitas Layanan Pendidikan Menggunakan Metode Service Quality (Servqual) : Studi Kasus SDN Lambangsari 05 Tambun Selatan
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 3 No. 4 (2025): Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v3i4.2225

Abstract

This study aims to analyze the quality of educational services at SDN Lambangsari 05 Tambun Selatan based on students’ perceptions using the Service Quality (Servqual) method. The background of this research highlights the crucial role of elementary schools in providing quality education services as a fundamental stage in shaping students’ character, social skills, and cognitive abilities. By focusing on students’ perceptions, this study seeks to obtain a realistic picture of service quality from the perspective of the main beneficiaries, namely the students themselves. A qualitative approach was employed, and data collection techniques involved both direct observation of school activities and the distribution of structured questionnaires to 50 fourth-grade students to ensure the validity of the findings. The Servqual method was used to evaluate five service dimensions: Tangibles, Reliability, Responsiveness, Assurance, and Empathy, which together provide a comprehensive assessment of educational service quality. The analysis results show that four dimensions—Reliability, Responsiveness, Assurance, and Empathy—have positive gaps, indicating that the services provided meet or exceed students’ expectations and reflect the school’s commitment to quality. However, the Tangibles dimension shows a small negative gap (-0.03), suggesting the need for improvements in physical aspects such as the cleanliness of classrooms, the availability of learning media, and the maintenance of school facilities. In conclusion, the overall quality of educational services at SDN Lambangsari 05 is considered good, with strong performance in non-physical aspects, although upgrading physical facilities remains essential to enhance student satisfaction and create a more conducive learning environment.

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