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Riset Ilmu Manajemen Bisnis dan Akuntansi
Published by Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia
ISSN : 29887941     EISSN : 29886880     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 300 Documents
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Pengaruh Rotasi Pekerjaan, Pengembangan Karir dan Motivasi terhadap Kinerja Karyawan pada PT.Kemuning Group Cabang Medan II Felice Mareta Waruwu; Natalia Leli Marni Gulo; Westiani Gulo; Yolanda Sarumaha; Maduma Sari Sagala
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 3 (2025): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i3.2068

Abstract

This study aims to determine the effect of job rotation, career development and motivation on employee performance at PT. Kemuning Group Medan Branch II. The population in this study are employees at PT. Kemuning Group Branch Medan II, amounting to 56 people, while the determination technique using the saturated sampling method. The data sources in this study are primary and secondary data. And the data analysis technique used is quantitative analysis and multiple linear regression. The results of the multiple linear regression analysis are: Y = 21,162 + 0,496X1 + -0,146X2 + 0,543X3+e. The results of the t-test (partial): 1) job rotation, with a tcount value of 7.148 > ttable 1.674, so that compensation (X1) has a significant effect on employee performance (Y) partially. 2) career development with tcount 1.538 < ttable 1.674, so career development (X2) does not have a significant effect on employee performance (Y) partially. 3) motivation with a value of tcount 6.213 > ttable 1.674 so that motivation (X3) has a significant effect on employee performance (Y) partially. F count = 35.706 > F table 2.78. Then the coefficient of determination (R2) is 0.673 (67.3%). So that it can be said that 67.3% of the variation of the independent variables, namely job rotation, career development and motivation in the model can explain the variables of employee performance at PT. Kemuning Group Branch Medan II while the remaining 32.7% is influenced by other variables outside the model.
Pengaruh Risiko Kredit dan Tingkat Likuiditas Terhadap Profitabilitas Perbankan Yang Terdaftar di BEI Periode Tahun 2018-2022 Novil Gabriel Sagara-gara; Bagun Putra Prasetya
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 4 (2025): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i4.2165

Abstract

This study aims to analyze the effect of liquidity and credit risk on the profitability of banks listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. Profitability is measured by Return on Assets (ROA), liquidity is proxied by the Loan to Deposit Ratio (LDR), while credit risk is measured using the Non-Performing Loan (NPL) ratio. The research employs a quantitative approach with multiple linear regression analysis to test the partial and simultaneous influence of the independent variables on profitability. Data were obtained from the annual financial reports of banks published on the IDX, covering a five-year observation period. The results of the analysis show that credit risk, as measured by NPL, has a significant negative effect on bank profitability. This finding reflects that the higher the NPL ratio, the lower the bank’s ability to generate returns on assets, emphasizing the importance of effective credit quality management. In contrast, the liquidity level measured by LDR demonstrates a positive but statistically insignificant effect on ROA. This suggests that although liquidity plays a role in supporting banking operations, its direct impact on profitability is relatively weak when considered independently. However, when examined simultaneously, both credit risk and liquidity significantly affect bank profitability. These findings imply that effective credit risk management is a crucial determinant of financial performance in the banking sector. High levels of non-performing loans can erode bank profits, while optimal liquidity management supports operational efficiency, even if its impact is not strongly significant in isolation. From a managerial perspective, banks need to strengthen monitoring of loan quality, implement more prudent credit policies, and adopt sustainable liquidity strategies to enhance profitability. For regulators, the results highlight the importance of supervising asset quality and ensuring adequate liquidity management in the banking system. This study contributes to the literature on banking performance by providing empirical evidence on the interaction between credit risk, liquidity, and profitability in the Indonesian banking sector.
Pengaruh Audit Kepatuhan Prosedur Pelayanan terhadap Tingkat Kepuasan Pasien pada Puskesmas Prambon Kab. Nganjuk Moh. Ilham Cholid; Fauziyah, Fauziyah; Beby Hilda Agustin
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 4 (2025): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i4.2189

Abstract

This study aims to examine the influence of compliance audit on service procedures toward patient satisfaction at Prambon Public Health Center, Nganjuk Regency. The research is driven by concerns over a decline in the average number of patients in 2024 compared to previous years. This decline in patient visits is a key issue that prompted the need to investigate the relationship between compliance audits in service procedures and the resulting impact on patient satisfaction. A descriptive quantitative approach was used in this study, with 100 respondents for each variable. The sample was determined using probability sampling with a simple random sampling technique, involving both employees and patients who visited the health center during the period between 2021 and 2024. Data were collected through questionnaires, observations, and interviews to ensure a comprehensive understanding of the issue. The regression analysis revealed that service compliance audits have a significant impact on patient satisfaction, contributing 56.67% to the overall patient experience. This finding suggests that improving the service procedures through compliance audits can be a key factor in enhancing patient satisfaction at Prambon Public Health Center. The results of this study provide important insights for healthcare administrators, indicating that regular compliance audits should be integrated into healthcare management practices to maintain and improve patient satisfaction.
Pengaruh Inovasi Produk dan Strategi Promosi terhadap Daya Saing Produk Ice Cream Mixue di Jakarta Safitri, Finka; Purwatiningsih Purwatiningsih
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 4 (2025): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i4.2199

Abstract

This study aims to analyze the influence of product innovation and promotion strategies on the competitiveness of Ice Cream Mixue products in Jakarta. A quantitative approach was used with a survey method through the distribution of questionnaires to 97 respondents. The data analysis technique applied was multiple linear regression with the help of SPSS software version 21. The results of the partial test (t-test) showed that product innovation had a positive and significant influence on product competitiveness, with a calculated t value of 4.785 greater than the table t of 1.985 and a significance level of 0.000 < 0.05. The promotional strategy also showed a positive and significant influence, with a calculated t value of 3.376 > t table and a significance of 0.001 < 0.05. Simultaneously (F test), the two independent variables have a significant effect on product competitiveness, with the F value calculated at 38.398 > F table 3.09 and the significance of 0.000 < 0.05. A determination coefficient (R²) of 0.450 indicates that 45% of the variation in the competitiveness of Mixue's products is influenced by product innovation and promotional strategies. These findings confirm that the combination of sustainable innovation and effective promotional strategies is a key factor in increasing the competitiveness of products in a competitive market like Jakarta. This research makes a practical contribution to the development of marketing strategies and product innovation in the food and beverage industry.
Pengaruh Motivasi Kerja dan Disiplin Kerja terhadap Kinerja Karyawan Pegawai Kantor Pusat Pelatihan Sumber Daya Manusia Ekspor dan Jasa Perdagangan Jakarta Fadillah, Anissa; Purwatiningsih, Purwatiningsih
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 4 (2025): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i4.2200

Abstract

The performance of a company is highly influenced by its employees. Therefore, human resources deserve substantial attention from management, particularly regarding employee discipline, work quality, and the potential to improve work discipline. This study employed a quantitative descriptive method with a sample of 95 respondents. Data were collected through observation, interviews, questionnaires, and documentation. The findings reveal a significant partial effect between work discipline and employee performance, as demonstrated by the results of the t-test (probability value 0.000; t-value 3.369 > t-table 1.66159). Furthermore, there is a significant partial influence between work motivation and employee performance, as evidenced by the t-test results (probability value 0.000; t-value 4.251 > t-table 1.66159). In addition, a significant simultaneous effect of work motivation and work discipline on employee performance was identified at the Head Office of Export and Trade Services Human Resources Training. This was confirmed by the F-test results (probability value 0.000; F-value 9.598 > F-table 2.70). These results indicate that both work discipline and work motivation play a critical role in shaping employee performance. Strengthening employee discipline and motivation can therefore enhance organizational effectiveness and lead to improved performance outcomes. This study underscores the importance of human resource management practices focused on discipline and motivation as key drivers of organizational success and sustainable performance improvements in service-oriented institutions.
Pengaruh Profitabilitas dan Solvabilitas terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Kosmetik dan Keperluan Rumah Tangga yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Naura Putri Assyifa; Elmira Siska
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 4 (2025): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i4.2212

Abstract

The cosmetic and household goods industry in Indonesia continues to experience growth in line with increasing consumer demand and lifestyle changes. This sector plays an important role in supporting the national economy, but it is also vulnerable to fluctuations in market dynamics, global competition, and external challenges that may affect companies’ financial performance. The performance of these companies can be assessed through financial indicators, particularly profitability and solvency, which are often linked to firm value. This study aims to analyze the effect of profitability and solvency on firm value in the cosmetic and household goods subsector listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The research population consists of 11 companies, with 6 companies selected as the sample using purposive sampling techniques based on specific criteria. The data used are secondary data derived from financial statements obtained from the official IDX website (www.idx.co.id). The analytical method applied is quantitative with several statistical tests, including classical assumption tests, multiple linear regression, t-test, and F-test, assisted by SPSS version 22. The research findings indicate that profitability, proxied by Return on Assets (ROA), has a positive and significant partial effect on firm value (t-value 3.132 > t-table 2.04841). Solvency, proxied by the Debt to Equity Ratio (DER), also shows a positive and significant partial effect on firm value (t-value 5.810 > t-table 2.04841). Moreover, both profitability and solvency simultaneously have a positive and significant effect on firm value (F-value 86.997 > F-table 3.35). These results suggest that maintaining profitability and managing solvency effectively are key strategies for companies in enhancing firm value in a competitive market environment.
Pengaruh Kompetensi dan Motivasi Kerja terhadap Kinerja Karyawan PT Indospec Asia Marcel Putra Setiawan; Elmira Siska
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 4 (2025): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i4.2213

Abstract

This study discusses the influence of competence and work motivation on employee performance at PT Indospec Asia. The purpose of this study is to determine the extent to which competence and work motivation influence employee performance at PT Indospec Asia. The type of research used is quantitative research. Data were collected through distributing questionnaires to 113 respondents, namely employees of PT Indospec Asia. The data analysis technique used is multiple linear regression with the help of SPSS 25 software. The tests carried out were t-test (partial), F-test (simultaneous), and coefficient of determination (R2). The results of the analysis show that competence partially has a significant influence on employee performance as evidenced by the t count of 10.481 which is greater than the t table of 1.658 and the sig value of 0.000 is less than 0.5. Work motivation also has a partial influence on employee performance as evidenced by the t count of 2.710 which is greater than the t table of 1.658, the sig value of 0.008 is less than 0.5. Simultaneously, both variables have a significant influence with f count 140.381 greater than f table 3.08 and sig value 0.000 less than 0.5. The coefficient of determination (R2) value of 0.713 or 0.71 employee performance variables can be influenced by competence and work motivation.
Pengaruh Beban Kerja dan Stres Kerja terhadap Produktivitas Karyawan pada PT Catur Mitra Sejati Sentosa Dewi Kartika Saragih; Elmira Siska
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 4 (2025): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i4.2214

Abstract

This study was conducted at PT Catur Mitra Sejati Sentosa, where high work pressure was observed due to daily production or sales targets that must be achieved within 8 working hours. Employees who fail to meet these targets are not allowed to leave on time, leading to increased workload and work stress. This condition is suspected to significantly affect employee productivity. The aim of this research is to examine the influence of workload and work stress on employee productivity, both partially and simultaneously. The research uses a quantitative approach with a survey method by distributing questionnaires to 51 respondents. Data analysis was carried out using SPSS version 26 through validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, and F-tests. The findings of the study indicate that workload has a significant effect on employee productivity, as does work stress. Both workload and work stress are positively correlated with lower productivity levels. Moreover, when assessed together, both variables also simultaneously influence productivity significantly. This suggests that the company’s high work pressure, driven by unmet targets, contributes directly to reduced work efficiency and increased stress. Therefore, the company needs to manage workload and work stress effectively, ensuring that work expectations are realistic and that employees are given adequate support to meet these expectations. Optimizing these factors can enhance employee productivity, reduce stress, and improve overall company performance.
Pengaruh Budaya Kerja dan Disiplin Kerja terhadap Produktivitas Kinerja Karyawan di PT. CKL Indonesia Raya Missella Anugrah Widia; Purwatiningsih Purwatiningsih
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 4 (2025): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i4.2218

Abstract

PT. CKL Indonesia Raya is a national logistics company established in 2015 in Jakarta, providing services in land, sea, air, and export-import logistics. Recognized for its professionalism and discipline, the company was awarded “Airfreight Forwarder of the Year 2024” by Supply Chain Indonesia. Employee productivity plays a crucial role in determining organizational success, and factors such as work culture and discipline are key in shaping a productive and competitive work environment. This study aimed to analyze the influence of work culture and discipline on employee productivity at PT. CKL Indonesia Raya. The research employed a quantitative method with a survey approach, using questionnaires distributed to 86 employees as respondents. Validity and reliability tests confirmed the appropriateness of the instrument. Data analysis was conducted using t-tests and F-tests. The results showed that both work culture and discipline had significant partial effects on employee productivity (t-count = 4.550 and 5.116 > t-table = 1.663; sig. = 0.001 < 0.05). Furthermore, the simultaneous test indicated a significant combined effect (F-count = 125.092 > F-table = 3.10; sig. = 0.001 < 0.05). These findings demonstrate that strong work culture and high discipline significantly contribute to enhancing employee productivity. Therefore, companies are advised to strengthen these factors through consistent policies, clear communication, and fair implementation to further improve employee performance and organizational competitiveness in the logistics industry.advised to strengthen both through fair and consistent policies to improve performance and competitiveness.
Analisis Dampak Digital Payment pada Pengendalian Internal Penerimaan di Hotel Grand Hyatt Bali Ni Kadek Mulia Dewi; I Gusti Ngurah Agung Wiryanata; Luh Nyoman Tri Lilasari
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 4 (2025): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i4.2236

Abstract

The purpose of this investigation is to analyze the influence of digital transaction methods on the control mechanisms of cash revenue at the Grand Hyatt Bali Hotel. The study applies a qualitative descriptive design, where information is gathered through interviews, field observations, and the review of supporting documents, including transcripts of discussions. The findings reveal that digital payments at the Grand Hyatt Bali provide convenience to guests in conducting transactions such as transaction speed, recording accuracy, and ease in the verification process. However, the use of digital payments also has a negative impact where digital cash receipts are recorded in the accounts receivable section requiring many supporting documents making it appear less optimal and less functional and highly dependent on the availability and stability of the internet network connection. From an internal control perspective, digital payments help improve transparency and accuracy in cash recording processes. The risk of miscalculations or data manipulation is reduced because transaction evidence is readily available digitally, in the form of sales slips, system notifications, and account statements. The mechanism of internal supervision regarding cash inflows at Grand Hyatt Bali Hotel based on COSO consists of several components, namely the organizational climate, monitoring practices, hazard analysis, exchange of insights and knowledge, and supervision. Overall, the implementation of internal controls has been carried out by all staff, however, the implementation is still not optimal related to the collection of documents that are still late, this is caused by staff knowledge about the documents required when digital payments are still not executed according to the procedures outlined in the SOP.

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