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Buyung Solihin Hasugian
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INDONESIA
Journal Economic Management and Business
Published by Universitas Dharmawangsa
ISSN : 2985525X     EISSN : 29855241     DOI : DOI: https://doi.org/10.46576/jfeb.v2i1
Core Subject : Economy, Education,
Economics, Econometrics & Finance Other
Journal Economic Management and Business adalah Jurnal Program Studi Manajemen Fakultas Ekonomi dan Bisnis yang ditertbitkan dan dikelola oleh Universitas Dharmawangsa. Jurnal ini diharapakan dapat menjadi alat informasi dan sosialisasi mengenai hasil-hasil pengabdian dari seluruh civitas akademika tentang berbagai macam inovasi dan solusi-solusi dalam berbagai persoalan dalam masyarakat. Artikel yang dimuat dalam Emanis meliputi hasil-hasil penelitian yang memiliki ruang lingkupnya: 1. Manajemen Sumber Daya Manusia 2. Manajemen Pemasaran 3. Manajemen Operasional 4. Manajemen Keuangan Syariah 5. Manajemen Perbankan syariah 6. Kewirausahaan 7. Manajemen organisasi 8. Manajemen keuangan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 146 Documents
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Analisis Penyelesaian Pembiayaan Kredit Pemilikan Rumah (KPR) Bermasalah (Studi Pada Bank BTN Kantor Cabang Syariah Medan) Ruhiya Azarita Br Ginting; Muhammad Amri Nasution; Al Firah
Journal Economic Management and Business Vol 5, No 1 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/jfeb.v5i1.8732

Abstract

This research aims to analyze the causes of problematic Home Ownership Credit (KPR) financing and find out the resolution strategies used by Bank BTN Syariah Medan Branch Office in handling this financing. The application of Home Ownership Credit (KPR) financing is popular with many people to own a house with the risk of financing problems which can affect the performance and stability of the bank. This research uses research methods with a qualitative approach, with data collection techniques including observation, interviews and documentation. Research informants include internal bank personnel who handle financing and customers who experience problematic Home Ownership Loan financing. The research results show that the causes of problematic Home Ownership Loan financing are influenced by two factors, namely internal factors related to the customer's personal circumstances such as decreasing income, lack of financial management skills, and indiscipline in making installment payments and external factors including economic conditions, increasing living costs, and unexpected expenses which affect the customer's ability to fulfill their obligations. In resolving problematic Home Ownership Loan financing, Bank BTN Syariah Medan Branch Office applies several resolution strategies, such as a persuasive approach to customers, restructuring financing through rescheduling, reconditioning and restructuring, as well as settlement through collateral auctions as a last resort if customers are unable to fulfill their obligations.
PENGARUH CASH RATIO, DEBT TO ASSET RATIO DAN RETURN ON ASSETS TERHADAP HARGA SAHAM PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2020–2024 Indri Syahputri Saragih; Asnahwati Asnahwati; M. Rizky Wijaya; Aisyah Azhar Adam
Journal Economic Management and Business Vol 5, No 1 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/jfeb.v5i1.8816

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Cash Ratio, Debt to Asset Ratio (DAR), dan Return on Assets (ROA) terhadap Harga Saham pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Metode penelitian menggunakan analisis regresi linear berganda dengan uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa secara parsial Cash Ratio tidak berpengaruh signifikan terhadap Harga Saham dengan nilai signifikansi 0,758, DAR sebesar 0,091, dan ROA sebesar 0,939. Secara simultan, Cash Ratio, DAR, dan ROA juga tidak berpengaruh signifikan terhadap Harga Saham dengan nilai signifikansi 0,141 dan F hitung 1,935 < F tabel 2,87. Nilai koefisien determinasi sebesar 13,9% menunjukkan bahwa Harga Saham lebih dipengaruhi oleh faktor lain di luar penelitian, seperti kondisi ekonomi makro, suku bunga, inflasi, dan sentimen pasar.
PENGARUH ENDORSEMENT DAN KREDIBILITAS INFLUENCER TERHADAP MINAT BELI PRODUK PARFUM MORRIS PADA TOKOPEDIA (Studi pada Gen Z di Kabupaten Tasikmalaya) Faiz Basyar Sidiq; Herdiyanti Herdiyanti
Journal Economic Management and Business Vol 5, No 1 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/jfeb.v5i1.8741

Abstract

Abstract: This study aims to analyze the effect of endorsement and influencer credibility on purchase intention for Morris Perfume products on Tokopedia, focusing on Generation Z in Tasikmalaya Regency. A quantitative method with a survey approach was employed, distributing questionnaires to 100 respondents selected through purposive sampling. Data were analyzed using multiple linear regression. The results indicate that: (1) Endorsement has a positive and significant effect on purchase intention (B = 0.384; t = 5.006; p < 0.05); (2) Influencer credibility has a positive and significant effect on purchase intention (B = 0.456; t = 5.959; p < 0.05). Simultaneously, both variables explain 91.1% of purchase intention variation (R² = 0.911; F = 496.632; p < 0.05). Influencer credibility proved to be the dominant factor with a higher beta coefficient (0.527) compared to endorsement (0.442), suggesting that Gen Z consumers prioritize the perceived trustworthiness, expertise, and attractiveness of influencers when deciding to purchase Morris Perfume on Tokopedia.
Pengaruh Fitur Live Shopping, Interaktivitas Host Terhadap Minat Beli (Studi Kasus pada ]engguna TikTok Shop di Kabupaten Tasikmalaya) Nabila Lutfiyyah; Herawati Herawati
Journal Economic Management and Business Vol 5, No 1 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/jfeb.v5i1.8867

Abstract

The rapid advancement of digital technology has significantly transformed consumer behavior, particularly among Generation Z. This study investigates the influence of live shopping features and host interactivity on purchase intention among Generation Z TikTok Shop users in Tasikmalaya Regency. Employing a quantitative approach with descriptive and verificative methods, data were collected from 96 respondents through purposive sampling. Instrument validity and reliability were confirmed (Cronbach's Alpha = 0.876). Classical assumption tests verified normality, absence of multicollinearity, and homoscedasticity. Multiple linear regression analysis revealed that live shopping features (β = 0.683) and host interactivity (β = 0.311) each positively and significantly influence purchase intention, both partially and simultaneously (F = 102.965; sig. = 0.000). The R-Square value of 0.689 indicates both variables explain 68.9% of purchase intention variance. Businesses are advised to consistently optimize live shopping demonstrations and enhance host communication competencies to strengthen consumer engagement and conversion rates.
Pengaruh Cybersecurity Disclosure dan Financial Flexibility terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening pada PT Telkom Indonesia Tbk Periode 2015–2024 Yunus Nurhasan; Sri Mardiana
Journal Economic Management and Business Vol 5, No 1 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/jfeb.v5i1.8807

Abstract

This study examines the effect of cybersecurity disclosure and financial flexibility on firm value with profitability as an intervening variable at PT Telkom Indonesia Tbk for the period 2015–2024. Using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0, this study analyzes annual report data and financial statements over ten years. The outer model evaluation confirms satisfactory validity (AVE > 0.50) and reliability (CR > 0.70) for all constructs. The inner model results show that cybersecurity disclosure positively and significantly affects profitability (β = 0.412, t = 3.871) and firm value (β = 0.389, t = 3.652). Financial flexibility also positively affects profitability (β = 0.358, t = 3.214) and firm value (β = 0.271, t = 2.540). Profitability partially mediates both relationships. The model explains 58.1% variance in profitability and 67.3% in firm value. These findings confirm that transparency in cybersecurity risk management and financial buffer capacity are key determinants of investor confidence and firm value in the digital transformation era
Dinamika Global Penelitian Tax Planning Analisis Bibliometrik Dan Systematic Literature Review Rocky Rocky; Fitriana Fitriana; Rachmat Agus Santoso
Journal Economic Management and Business Vol 5, No 1 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/jfeb.v5i1.8830

Abstract

This study examines the global dynamics of tax planning research through a Systematic Literature Review (SLR) and bibliometric approach. The research aims to identify publication trends, dominant themes, influential countries, and research gaps related to tax planning studies indexed in Scopus from 1954–2025. Data were analyzed using Biblioshiny to map scientific publication patterns, keyword co-occurrence, citation networks, and thematic developments. The findings indicate that tax planning research has increased significantly, particularly after 2010, driven by issues such as tax avoidance, digital taxation, BEPS, global tax governance, and global minimum tax policies. The United States, Canada, and China dominate scientific publications in this field. The study also reveals that profitability, leverage, corporate governance, and international tax regulations are the most frequently discussed determinants influencing tax planning practices. These findings provide a systematic and comprehensive understanding of the development of global tax planning research.
Dampak Kualitas Pelayanan Dan Harga Terhadap Kepuasan Pelanggan Pada Distributor Bahan Bangunan Di PT Vayata Senada Cemerlang Putri Fadhillah; Ahmad Taufiq Harahap; Al Firah
Journal Economic Management and Business Vol 5, No 1 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/jfeb.v5i1.8735

Abstract

This study aims to determine and analyze the effect of service quality and price on customer satisfaction at the building materials distributor of PT Vayata Senada Cemerlang. Customer satisfaction is one of the important factors for companies in maintaining customers and increasing company competitiveness amid increasingly tight business competition. The research method used in this study is a quantitative method with descriptive and associative approaches. The population in this study consisted of all customers of PT Vayata Senada Cemerlang, with a sample of 83 respondents obtained through a questionnaire technique. The data analysis techniques used include validity test, reliability test, multiple linear regression analysis, t-test, F-test, and coefficient of determination using the SPSS program. The results of the study show that partially service quality has a positive but not significant effect on customer satisfaction, while price has a positive and significant effect on customer satisfaction. Simultaneously, service quality and price have a significant effect on customer satisfaction at PT Vayata Senada Cemerlang. This indicates that the better the service quality and the more appropriate the price offered, the higher the level of customer satisfaction will be. Based on these results, the company is expected to continuously improve service quality and set competitiveprices in order to increase customer satisfaction and maintain customer loyalty.
BRAND EQUITY, INOVASI PRODUK, DAN KEPUTUSAN PEMBELIAN: PERAN MEDIASI LOYALITAS MEREK DALAM KONTEKS PASAR HALAL Syafruddin Syafruddin; Hikmah Hikmah; Andi Batary Citta
Journal Economic Management and Business Vol 5, No 1 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/jfeb.v5i1.8829

Abstract

This study analyses the influence of brand equity and product innovation on purchase decisions through brand loyalty among consumers of Halal Network International (HNI) in South Sulawesi. The research applied a quantitative explanatory approach using SEM-PLS analysis on data collected from 160 HNI consumers. The findings reveal that brand equity significantly enhances brand loyalty, although it does not directly affect purchase decisions. Meanwhile, product innovation has a significant positive effect on both brand loyalty and purchase decisions. Brand loyalty was identified as the strongest determinant of purchase decisions. In addition, brand loyalty fully mediates the relationship between brand equity and purchase decisions, while partially mediating the influence of product innovation. These results suggest that consumer purchasing behaviour in the halal market is driven more by trust and emotional attachment to the brand than by brand strength alone, offering both theoretical and practical contributions to marketing strategy development.
Pengaruh Beban Kerja Terhadap Turnover Intention Dengan Dukungan Sosial Sebagai Variabel Moderasi Mochamad Taofik Nur Rohman; Adi Muhammad Nur Ihsan
Journal Economic Management and Business Vol 5, No 1 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/jfeb.v5i1.8771

Abstract

Beban kerja tinggi yang dialami oleh karyawan di Unit Pelayanan Pemenuhan Gizi (SPPG) dapat meningkatkan niat berhenti kerja karena tekanan kerja yang berlebihan mendorong karyawan untuk meninggalkan pekerjaan mereka. Dukungan sosial dianggap sebagai faktor penting dalam membantu karyawan mengatasi tekanan kerja dan memoderasi hubungan antara beban kerja dan niat berhenti kerja. Penelitian ini bertujuan untuk menganalisis pengaruh beban kerja terhadap niat berhenti kerja, beban kerja terhadap dukungan sosial, dukungan sosial terhadap niat berhenti kerja, dan peran moderasi dukungan sosial. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif yang melibatkan seluruh 47 karyawan SPPG di Desa Wargakerta melalui teknik pengambilan sampel jenuh. Data dikumpulkan menggunakan kuesioner dan dianalisis dengan PLS-SEM melalui SmartPLS. Hasil penelitian menunjukkan bahwa beban kerja memiliki pengaruh positif dan signifikan terhadap dukungan sosial dan niat berhenti kerja. Dukungan sosial tidak berpengaruh signifikan terhadap niat berhenti kerja tetapi secara signifikan memoderasi hubungan antara beban kerja dan niat berhenti kerja.
Pengaruh Kemudahan Penggunaan dan Pemasaran Digital terhadap Loyalitas Pelanggan pada Platform E-Commerce Shopee Ihsan Ahmad Alkamal; Isyana Rahayu
Journal Economic Management and Business Vol 5, No 1 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/jfeb.v5i1.8751

Abstract

This research aims to analyze the influence of ease of use and digital marketing on customer loyalty among Shopee users, specifically students of Universitas Cipasung Class of 2022. The research employs a quantitative approach with a descriptive-causal design. Data were collected via closed questionnaires from 85 respondents selected through purposive sampling. Data analysis techniques included classical assumption tests and multiple linear regression using SPSS. The results of the t-test indicate that Ease of Use has a positive but non-significant effect on Customer Loyalty (sig. 0.725 > 0.05). Conversely, Digital Marketing has a positive and significant impact on Customer Loyalty (sig. 0.000 < 0.05). Simultaneously, both variables significantly influence loyalty with an R-Square value of 0.497, meaning 49.7% of customer loyalty is explained by these variables.

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