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SINTESA
Published by Universitas Sebelas April
ISSN : 20861613     EISSN : 20861613     DOI : -
Core Subject : Economy, Science, Education, Engineering,
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education
SINTESA merupakan media ilmiah utama untuk mendiseminasikan hasil penelitian dari rumpun ilmu ekonomi dengan misi meningkatkan pengetahuan dan keterampilan profesional para ekonom serta wadah informasi berupa hasil penelitian, studi literatur dan tulisan ilmiah bagi akademisi, pengambil kebijakan, pelaku, dan pemerhati pembangunan ekonomi dan masyarakat. SINTESA diterbitkan oleh Fakultas Ekonomi Bisnis (FEB) UNSAP sejak tahun 2009 dengan frekuensi dua nomor dalam setahun.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 85 Documents
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Analysis of Product Innovation and Market Development Strategy in Increasing Sawo Sukatali Business Income Destiani, Delia Veronica; Hernawati, Dewy; Fauziah, Meilan Nurul; Nurazizah, Sarah Siti; Haeliahwati, Susan
SINTESA Vol. 15 No. 2 (2024): Sintesa
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Abstract

This study aims to identify product innovation and market development strategies for processed sapodilla fruit to increase business income. This study uses a qualitative method. The data collection technique in this qualitative research method uses direct interview activities by coming to the research location, then observation to obtain clear information, and documentation is carried out. The results of the study indicate that product innovation and market development strategies play an important role in increasing sapodilla business income. The main challenges include limited storage capacity, price fluctuations, and competition with imported products. Solutions include processed innovation, attractive packaging, effective promotion, distribution expansion, and processing research
The Influence of Work Motivation on Employee Work Productivity In PT. Sentralsari Primasentosa (Cleo Sumedang Branch 2) Amanda, Helles; Nuraeni, Fitria; Anggraeni, Vanny Maulidia; Zaharani, Salsa Alissya; Putri, Jihan Adienda; Asmarani, Diyah Ayu Putri
SINTESA Vol. 16 No. 1 (2025): Sintesa
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Abstract

This study aims to examine the effect of work motivation on employee productivity at PT Sentralsari Primasentosa (Cleo Sumedang 2 Branch), a registered distributor of Cleo bottled water. The research employs a quantitative approach using a survey technique with questionnaires, supported by qualitative data through in-depth interviews. Work motivation variables are measured based on Abraham Maslow's hierarchy of needs theory, while employee productivity indicators refer to the concept by Malayu S.P. Hasibuan.The questionnaire results from 20 respondents show that the majority of employees demonstrate a high level of work motivation, particularly in aspects such as adequate salary, team contribution, opportunities for self-development, and the ability to overcome work challenges. Meanwhile, interview findings indicate that the company actively implements motivational programs such as regular evaluations, a reward and punishment system, career promotions, and informal activities that strengthen employee relationships. These findings indicate that the company’s management strategies have effectively fulfilled various employee needs, which in turn contribute to increased productivity. The study supports the idea that comprehensive fulfillment of employee motivation significantly impacts employee behavior and performance, particularly in a distribution-based work environment.
An Analysis Of Employee Work Discipline at PDAM Tirta Medal Sumedang Muliani, Ciska Nisa; Puspasari, Rd. Dewi; Sukmayadi, Sukmayadi
SINTESA Vol. 16 No. 1 (2025): Sintesa
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Abstract

This research focuses on examining employee work discipline at PDAM Tirta Medal Sumedang, particularly in relation to punctuality and adherence to workplace rules. Utilizing a descriptive qualitative method, data were obtained through interviews and direct observations involving five selected informants. Findings reveal that the company has adopted measures such as an online attendance system, direct oversight, and a structured system of sanctions to strengthen employee discipline. While enforcement of rules regarding working hours and official attire has commenced, certain adjustments remain necessary, especially for employees working in the field. Although there are technical challenges like limited attendance system access for field staff and less-than-optimal application of rewards and penalties the overall employee discipline level is viewed as relatively good. This is evident in the company’s consistent efforts to uphold regulations and foster a responsible, disciplined work environment.
Application-Based Transportation Technology Analysis: Case Study of PT. Gojek Indonesia Royani, Solihin; Ruswandi, Ditha Rahayu; Rahmawati, Wulan; Nurkholifah, Annisa; Fauziah, Devi; Maharani, Nabila Sephia Putri
SINTESA Vol. 16 No. 1 (2025): Sintesa
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Abstract

Currently, the development of technology and information throughout the world is increasingly rapid. Digital transformation has changed the face of global industry significantly. One striking example is PT. Gojek Indonesia, a technology company from Indonesia, has played an important role in changing the paradigm of transportation services in Southeast Asia. Gojek offers online transportation services that provide solutions to various problems faced by society, and access to this service can be done anytime and anywhere. PT Gojek Indonesia is now known as one of the leading technology companies in the country, with a variety of services including motorbike taxi transportation, goods delivery, and digital payment systems. This article will present an in-depth analysis of Gojek's journey, starting from its initial founding by Nadiem Makarim to its current position as an industry leader. Through a SWOT analysis approach, this article will also explore the strengths, weaknesses, opportunities and threats facing Gojek. Apart from that, the strategies implemented by the company to achieve its goals will also be explained in detail. In this article, we will also highlight Gojek's advantages and disadvantages in meeting customer needs as well as the challenges that must be faced in facing competition with conventional industries and developments in electronic media.
The Effect Of Debt Policy On Company Value In Manufacturing Companies On The Indonesia Stock Exchange Nurmala, Anita; Reni, Reni; Agustina, Rina; Kandias, Rhakean; Suhartini, Shanti
SINTESA Vol. 16 No. 1 (2025): Sintesa
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Abstract

The value of a company can be understood as market value. This is because when the stock price of a company rises, the market value can maximally provide prosperity to shareholders. High debt usage can also lower the value of the company due to the potential emergence of bankruptcy costs and agency costs. The aim of this research is to test the consistency of previous research findings and analyze the impact of debt policy on company value. The number of samples used is 15 companies, using a non-probability sampling method, specifically purposive sampling technique. The analysis technique employed is the Interaction Test or Moderated Regression Analysis (MRA). Overall, the results indicate that the DER variable does not have a significant effect on PBV. If the debt policy decreases by one unit, it results in a decrease in company value.
The Effect Of Workload On Audit Quality (Empirical Study at the Sumedang District Regional Inspectorate) Maliyah, Nalia; Hidayat, Gustina; Krisdina, Tiana Fenny
SINTESA Vol. 16 No. 1 (2025): Sintesa
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Abstract

This study aims to empirically test the effect of workload on audit quality at Sumedang District Inspectorate. The background of the study is based on the imbalance between the number of auditors and the number of objects of supervision, which has an impact on the emergence of findings that have not been followed up. The population in this study were all staff of Sumedang District Inspectorate, totaling 65 people. The sample in this study was 22 auditors selected through purposive sampling techniques. Data collection was carried out through questionnaires, interviews and documentation. The analysis techniques used were data quality testing, classical assumption testing and simple linear regression using IBM Statistic software version 25. The results of the study showed that workload had a significant negative effect on audit quality with a t count of 2.150 > t table of 2.086 and a coefficient on workload of -0.019, meaning H1 was accepted. Therefore, high workload can decrease audit quality
Quality Management Analysis in Improving the Quality of Sawo Products in Sukatali Village Nursilawati, Usi Nabila; Pratami, Yessika Meira; Susilawati, Ingeu Eka; Kurniawan, Andrian; Agung, Muhamad Adila Permana Agung; Rahmawati, Wati; Auliyanti , Hera
SINTESA Vol. 16 No. 1 (2025): Sintesa
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Abstract

The goal of this study is to determine ways to raise the standard of sawo goods in Sukatali Village. Finding out how sawo traders raise the caliber of their goods is the aim of this study. A qualitative research approach utilizing observation, documentation studies, and interviewing methodologies is employed in this study. Researchers spoke with rw and kuwu, two of the four sawo traders, in order to gather information. The products on display demonstrated that Sukatali Village consistently maintains the high quality of its sawo products, as indicated by the findings. The way to improve the quality of sawo products is by picking sawo on time and ready to harvest and choosing old sawo.
The Effect of Tax Avoidance on Cost of Debt in Mining Companies Listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 Period Febrianti, Anggi; Yuniawati, Ayi Srie; Ratnasari, Shofia Annisa
SINTESA Vol. 16 No. 1 (2025): Sintesa
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Abstract

Tax avoidance is an activity that minimizes tax funds incurred by a company. This activity is legally effective, but goes against the government's efforts to increase state tax revenues. One of the tax avoidance practices that businesses can do is to implement external funds through debt costs. Debt costs are the rate of return arising from the company's debt transactions to external parties. This study attempts to determine the relationship between tax avoidance and debt costs in mining companies in 2021-2024. The data from this study use secondary data obtained from the Indonesia Stock Exchange for the period 2021–2024. The total sample used in this study was 84 samples. Sampling using purposive sampling technique. Data analysis using simple linear regression analysis using the SPSS 25 program. The results of the study indicate that the Tax avoidance variable has no effect on debt costs.
Implementation Of Quality Management In Maintaining Tapioca Flour Quality At Pd. Dermajaya Sumedang Herawan, Amalia; Fadilah, Irvan Rahmat; Widiastuti, Sri Egi; Mardian, Tedy; Numan, Agung Khoerul; Gumilang, Elang Muhamad Husni; Ramdani, Iraz Lali
SINTESA Vol. 16 No. 1 (2025): Sintesa
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Abstract

Cassava is a primary source of carbohydrates in Indonesia, processed into tapioca flour with high economic value. Amidst intense producer competition, product quality is a crucial factor in maintaining competitiveness.This study aims to analyze the implementation of quality management at PD. Dermajaya Sumedang in sustaining the quality of tapioca flour production amidst market dynamics and industry competition. The research method employed was qualitative, focusing on quality management. Data were collected through interviews and direct observation. The result showed that PD. Dermajaya Sumedang implements quality management aspects including quality planning (selection of quality raw materials, prodution process planning, and operational standard implementation), quality improvement (defect identification, customer feedback), quality control (raw material reception, process supervision, final product testing). and quality assurance (raw material selection, process control, quality testing, emlpoyee training, monitoring and reporting). The implementation of these components has proven to be key in maintaining the quality of tapioca flour products. Nevertheless, the study also found that weather factors, especially in the drying process, significantly influence production volume and final product quality, potentially leading to defects, decreased selling prices, and increased return rates.This research provides insights into the quality management practices of small-scale tapioca flour industries in facing production and market challenges.
An Analysis Of Product Quality At PT Sinar Sagara Sejahtera Sumedang Apriani, Sabrina; Gumilang, Risa Ratna; Damayanti, Wulan Ariani
SINTESA Vol. 16 No. 1 (2025): Sintesa
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The footwear industry in Indonesia has developed very rapidly and is characterized by many companies that produce quality sandals. The research focus of this thesis is how the quality of products at PT Sinar Sagara Sejahtera Sumedang This study aims to determine the quality of products at PT Sinar Sagara Sejahtera Sumedang and to find out the obstacles and solutions to product quality at PT Sinar Sagara Sejahtera Sumedang. The method used in this research is descriptive qualitative, with a purposive sampling technique with informants totaling 10 people. Data collection techniques from this study through observation, interviews, documentation, and triangulation. In analyzing the data that has been obtained using the Miles and Huberman model through stages, data collection, data reduction, data presentation, and conclusion drawing/verification. The results of this study indicate that product quality at PT Sinar Sagara Sejahtera Sumedang is classified as good and in accordance with conditions in the field, but there are still indicators that need to be improved in order to meet consumer expectations more optimally regarding product quality at PT Sinar Sagara Sejahtera Sumedang.

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