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Maman Sulaeman
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Perwira Journal of Economics and Business (PJEB)
Published by Universitas Perwira Purbalingga
ISSN : -     EISSN : 2775572X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal ini merupakan jurnal yang diterbitkan oleh Universitas Perwira Purbalingga, yang menerbitkan manuskrip teotitis dan riset yang berkaitan dengam Isu-isu: 1. Auditing 2. Akuntansi Manajemen 3. Sistem Informasi Akuntansi 4. Akuntansi Keuangan 5. Akuntansi Syariah 6. Teori akuntansi 7. Akuntansi Keperilakuan 8. Akuntansi Sektor Publik 9. Sistem Pengendalian Manajemen 10. Manajemen Keuangan 11. Sistem Informasi Manajemen 12. Manajemen Sistem Informasi 13. Manajemen Biaya
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
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Search results for , issue "vol 6 no 2 (2026)" : 10 Documents clear
ANALISIS PERKEMBANGAN KEUANGAN DENGAN PENDEKATAN LAPORAN REKAPITULASI BULANAN PADA KOPERASI SIMPAN PINJAM SUMBER REJEKI POS JEKULO Herri Wijaya; Ahmad Farid; Aulia Mutia Saroh
Perwira Journal of Economics & Business Vol 6 No 2 (2026)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/rmzzre08

Abstract

This study was conducted at the Sumber Rejeki Pos Jekulo Savings and Loan Cooperative. The main objective of this research is to comprehensively analyze the financial development of the cooperative by utilizing its monthly recapitulation reports as the primary data source. The analysis was meticulously performed on the cooperative's financial records from February 2025. The research employed a descriptive qualitative methodology, with data collected through observation of financial reports, interviews with a cooperative cashier, and detailed documentation. The analytical approach focused on utilizing qualitative data and theoretical explanations to interpret the financial situation, prioritizing contextual understanding over a purely numerical assessment. The findings reveal that the cooperative's financial condition is currently unstable. This is primarily attributed to significant issues in its installment collection and a decline in human resource quality, which has led to a noticeable downturn in financial performance and tangible losses. In response, management implemented a strategic decision to merge underperforming branches to mitigate further financial decline. This measure has impacted the cooperative's cash flow, as reports show that cash withdrawals significantly exceeded deposits. Consequently, the cooperative is now temporarily unable to remit funds to its head office and requires external support to restore operational stability.
IMPLEMENTATION OF CLEANLINESS, HEALTH, SAFETY, AND ENVIRONMENTAL SUSTAINABILITY AT SEKANG ILING DEDATANGS HOMESTAY Virgilius Andiapama; Agus Wahyudi
Perwira Journal of Economics & Business Vol 6 No 2 (2026)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/egyt7p56

Abstract

Cleanlines, Health, Safety and Environmental Sustainability is an important framework that embraces the concepts of Cleanliness, Health, Safety, and Environmental Sustainability, which are increasingly recognized as integral elements of successful and sustainable hotel and homestay operations. Cleanliness ensures the cleanliness of facilities, equipment, and the environment so that they are safe for use by tourists and workers. Health Maintains the health of guests, employees, and the surrounding community through the implementation of health protocols. Safety provides protection and reduces the risk of accidents or dangers for tourists. Environmental Sustainability maintains environmental sustainability by reducing negative impacts, such as waste management and energy efficiency. This study analyzes the Implementation of Cleanlines, Health, Safety, and Environmental Sustainability at Sekang Illing deDatangs Homestay with an emphasis on sustainability. Through qualitative methods, it is used to analyze and evaluate the implementation of Cleanlines, Health, Safety, and Environmental Sustainability at Sekang Illing deDatangs Homestay. Data collection techniques through direct observation at Sekang Illing deDatangs Homestay and using interviews and documentation as supporting data. Increasing awareness of the importance of implementing Cleanlines, Health, Safety, and Environmental Sustainability protocols must continue to be fostered to minimize negligence and have a positive impact on the work environment.
ANALISIS PENGARUH STORE ATMOSPHERE DAN KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN PADA SEBLAK MAMA Dzulhijjah Yetti; Rahmad Akbar; Andri Nofiar. Am; M. Alkadri Perdana
Perwira Journal of Economics & Business Vol 6 No 2 (2026)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/tg3vst66

Abstract

This study aims to analyze the effect of store atmosphere and service quality on customer satisfaction at Seblak Mama in Bangkinang Kota. This research applies a quantitative approach with an associative research design. Data were collected through questionnaires distributed to 120 respondents selected using the accidental sampling technique. The data analysis method used is multiple linear regression with the assistance of statistical software, which has previously passed validity, reliability, and classical assumption tests. The results show that store atmosphere and service quality have a positive and significant effect on customer satisfaction, both partially and simultaneously. Service quality is identified as the most dominant variable influencing customer satisfaction compared to store atmosphere. The coefficient of determination indicates that the independent variables are able to explain a substantial proportion of the variance in customer satisfaction, while the remaining is influenced by other factors outside the scope of this study. These findings suggest that improving service quality supported by a well-managed and comfortable store atmosphere can enhance customer experience and lead to higher customer satisfaction.
DETERMINANTS FACTORS AFFECTING ELDERLY LABOR FORCE PARTICIPATION IN BUMI RAHARJO VILLAGE Fara Diah Sabili; Vinny Dwi Melliny; Dirta Pratama Atiyatna
Perwira Journal of Economics & Business Vol 6 No 2 (2026)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/4aj9kp88

Abstract

This study aims to examine the factors that influence the decision of the elderly population to continue working in Bumi Raharajo Village. The type of data used in this study is primary data obtained through interviews using questionnaires randomly submitted to 76 elderly residents in Bumi Raharjo Village, while secondary data is obtained from the Central Lampung Statistics Agency (BPS) and official documents owned by Bumi Raharjo Village, namely village profiles which include village history, area, population data, and data on the number of elderly people. The analysis technique used was Binary Logistic Regression. The results showed that income and the number of dependents had a significant positive effect on the decision of the elderly to work, education had a significant negative effect on the decision of the elderly to work, while age had no effect on the decision of the elderly to work.
CORE TAX SYSTEM AS AN INSTRUMENT TO STRENGTHEN CORPORATE GOVERNANCE IN TAX ADMINISTRATION Irwan Prasetyo Prasetyo; Dien Noviany Rahmatika; Dewi Indriasih; Juli Riyanto Tri Wijaya
Perwira Journal of Economics & Business Vol 6 No 2 (2026)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/mj7ytq25

Abstract

This study seeks to examine the impact of the Core Tax System on strengthening corporate governance in tax administration by analyzing several governance dimensions, including transparency, accountability, operational efficiency, and internal control effectiveness. This study uses quantitative data with a purposive sampling method, where the population consists of tax officers and registered taxpayers, and the research sample includes 162 respondents involved in the implementation of the Core Tax System. The data were processed using SPSS version 25. The findings of this study indicate that the Core Tax System has a significant positive effect on transparency and operational efficiency. Furthermore, the system demonstrates a positive and significant relationship with accountability and internal control effectiveness, which collectively contribute to strengthening corporate governance in tax administration. This research provides practical benefits for tax authorities in optimizing digital transformation strategies to enhance governance quality. The findings deliver valuable insights for policymakers in designing integrated digital tax systems that reduce discretionary authority, improve compliance monitoring, and minimize corruption risks. With this research, it is expected that tax institutions will continue improving system integration and data governance to ensure sustainable institutional performance. The scope of this study is limited to tax administration institutions implementing the Core Tax System during the 2021–2025 reform period. Therefore, the results should not be generalized to other public sector institutions with different digital governance structures and regulatory environments.
OPTIMALISASI KINERJA KARYAWAN MELALUI K3 DAN DISIPLIN KERJA Rofik Priyanto; Dyah Supriatin
Perwira Journal of Economics & Business Vol 6 No 2 (2026)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/fjd1c028

Abstract

The development of the use of high-tech machines in the manufacturing industry increases the complexity of the risk of work accidents so that the implementation of occupational safety and health (K3) and work discipline become important factors in improving employee performance. Although the relationship between K3, work discipline and performance has been widely researched, studies on the wood processing industry with high work risk characteristics are still relatively limited. PT Sumber Graha Sejahtera Purbalingga was chosen as the research object because it is a plywood manufacturing company that uses large-scale production machines and still faces problems with compliance with the use of personal protective equipment (PPE), work discipline and the risk of work accidents. These conditions are the basis for research to provide empirical evidence regarding the influence of K3 and work discipline on employee performance in high-risk industries. This research uses a quantitative approach with a census method of 85 employees as respondents. Data analysis was carried out using the Ordinary Least Square (OLS) approach through multiple linear regression with the help of SPSS. which begins with testing the measurement model (outer model) and structural model (inner model) to test the relationship between variables. The research results show that occupational safety and health and work discipline have a positive and significant effect on employee performance, both partially and simultaneously. The coefficient of determination (R²) value of 0.210 indicates that 21% of the variation in employee performance can be explained by these two variables, while the remaining 79% is influenced by other factors outside the research model. These findings provide an empirical contribution regarding the importance of optimizing the implementation of K3 and work discipline in improving employee performance in the wood-based manufacturing industry which is characterized by high work risks.
PENGARUH SISTEM PENGENDALIAN INTERNAL DAN BUDAYA ETIS TERHADAP PENCEGAHAN FRAUD DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MEDIASI Nurul Maghfirotul Jannah; Septi Purwaningsih; Dheti Septiana; Ayu Fitri Rosianie
Perwira Journal of Economics & Business Vol 6 No 2 (2026)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/krn84t29

Abstract

This study aims to examine and analyze the effect of internal control systems and ethical culture on fraud prevention, with good corporate governance (GCG) as a mediating variable, in Rural Banks (BPR) in Central Java. A survey using purposive sampling produced a sample of 39 BPRs. The quantitative study employs path analysis using SmartPLS v3.2.9 to test the hypotheses. The results indicate that internal control has a positive and significant effect on fraud prevention (t=2.227; p=0.026), while ethical culture has no significant effect on fraud prevention (t=0.548; p=0.584). Moreover, GCG mediates the relationship between internal control and fraud prevention (t=2.457; p=0.014), but GCG does not mediate the relationship between ethical culture and fraud prevention (t=1.682; p=0.093). The findings imply that strengthening internal control and implementing GCG principles are crucial for fraud prevention in BPRs.
ANALISIS EFISIENSI OPERASIONAL MASKAPAI PENERBANGAN DOMESTIK DI INDONESIA PERIODE 2019-2023 DENGAN PENDEKATAN DATA ENVELOPMENT ANALYSIS (DEA) Muhammad Aliyuddin; Apip Supriadi; Asep Muhammad Adam
Perwira Journal of Economics & Business Vol 6 No 2 (2026)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/11ycqd37

Abstract

The air transportation industry plays a strategic role in supporting Indonesia's economic growth, particularly in facilitating passenger mobility, cargo distribution, and regional connectivity. Given its crucial role, a comprehensive analysis is necessary to evaluate the operational efficiency of domestic airlines. This study analyzes the operational efficiency of Indonesian domestic airlines from 2019 to 2023 using the Data Envelopment Analysis (DEA) method with a Variable Return to Scale (VRS) assumption and output orientation. The results indicate that airline efficiency varied throughout the period, with low-cost carriers (LCC) showing more fluctuating efficiency levels compared to full-service carriers. This study recommends that airlines enhance operational flexibility, diversify revenue sources, and invest in data-driven technologies to support more effective decision-making. Furthermore, regulators are encouraged to support airline innovation efforts to improve operational efficiency and strengthen the competitiveness of Indonesia's domestic aviation industry. 
PENGARUH KEPERCAYAAN KONSUMEN DAN PERSEPSI RISIKO TERHADAP KEPUTUSAN PEMBELIAN BARANG PRELOVED PADA KOMUNITAS MURAH-MURAH DI PLATFORM X Revina Nur Aini; Lu'lu Ui Maknunah; M. Halim Fawazi
Perwira Journal of Economics & Business Vol 6 No 2 (2026)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/wx8h5531

Abstract

The development of buying and selling transactions through social media has transformed consumer behavior, particularly in the purchase of preloved goods through online communities. Peer-to-peer transactions have led to the emergence of consumer trust and perceived risk as factors that may influence purchasing decisions. This study aims to examine the influence of consumer trust and perceived risk on purchasing decisions for preloved goods in the Murah-Murahcommunity on Platform X. The study was conducted during the April–May 2026 period using a quantitative approach and a survey method. Data were collected by distributing questionnaires to 100 respondents who had previously purchased preloved goods in the Murah-Murah community on Platform X. The sampling technique employed was non-probability sampling using purposive sampling. The data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and the coefficient of determination with the assistance of SPSS software. The results indicate that consumer trust has a positive and significant partial effect on purchasing decisions, with a significance value of 0.000 < 0.05. Perceived risk also has a positive and significant partial effect on purchasing decisions, with a significance value of 0.000 < 0.05. Simultaneously, consumer trust and perceived risk have a positive and significant effect on purchasing decisions for preloved goods in the Murah-Murah community on Platform X, with a significance value of 0.000 < 0.05.
PENGARUH PEMBANGUNAN FISIK, PEMBERDAYAAN SDM, DAN PENGELOLAAN ASET TERHADAP EKONOMI DESA: Studi Desa Kebondowo, Kecamatan Banyubiru Uni Masrochati Uliyah; Endang Purwanti; Maria Entina Puspita
Perwira Journal of Economics & Business Vol 6 No 2 (2026)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/9g5wks04

Abstract

This study aims to determine the effect of physical development, human resource empowerment and asset management on improving the village economy in Kebondowo Village, Banyubiru District. The research data were in the form of primary data with questionnaires to the community and village officials of Kebondowo, Banyubiru District. The data analysis method used validity test, reliability test, multiple linear regression analysis, t test, F test and coefficient of determination. The results showed that physical development and asset management partially had a significant effect on improving the village economy, while human resource empowerment did not have a significant effect on improving the village economy. In simultaneous testing, all independent variables were proven to have a significant effect on improving the village economy by 55.9%, the remaining 44.1% was influenced by other factors such as natural resources, advances in science and technology, public services and fiscal decentralization.

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