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Countable (Contemporary Business and Sustainability Science)
Published by Inisiatif Masyarakat Jurnal Indonesia
ISSN : -     EISSN : 30630126     DOI : 10.xxxxxx/countable
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Countable (Contemporary Business and Sustainability Science) is a peer-reviewed social science journal published with Aim and Scope in the fields of Management, Finance, Accounting, Corporate Governance, Corporate Sustainability, Business Communication, and Green Economics. This journal is managed and published by IMAJI (Inisiatif Masyarakat Jurnal Indonesia). The manuscripts are published in English and periodically published in March and September.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 28 Documents
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The Influence of Soft Skills, Work Environment, and Job Satisfaction on the Performance of Contract Employees at the Department of Culture, Gianyar Regency Oktafiani, Dewa Ayu Cahya; Herlambang, Putu Gede Denny; Pratama, Octavianus Sumardana
Countable (Contemporary Business and Sustainability Science) Vol. 2 No. 1 (2025)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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Abstract

This study aimed to investigate the significant simultaneous and regional  effects of soft skills, working conditions, and job satisfaction on the performance of  contractors in the Cultural Office of Gianyar Regency. Saturated sampling was used to  collect a sample of 115 contractors. Data sources included both primary and secondary  sources, with both quantitative and qualitative characteristics. Data collection methods  included surveillance, questions and answers, questionnaires, and sampling surveys.  Data analysis used multiple linear regression. The results showed that soft skills, working  conditions, and job satisfaction had a significant simultaneous and partial effect on the  performance of contractors in the Cultural Office of Gianyar Regency.
The Effect of Leadership Style, Work Motivation, and Work Discipline on Employee Performance at Santi Mandala Resort & Spa in Gianyar malik, Indah
Countable (Contemporary Business and Sustainability Science) Vol. 2 No. 2 (2025)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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Abstract

  This research aims to examine the influence of leadership style, work motivation, and work discipline on employee performance at Santi Mandala Resort & Spa, Gianyar. The study employs a quantitative approach with a saturated sampling technique involving 50 employees. Data were collected through questionnaires and analyzed using multiple linear regression. The findings indicate that leadership style, work motivation, and work discipline simultaneously and significantly affect employee performance. Partially, each variable also shows a positive and significant effect on performance. The results suggest that effective leadership, motivational strategies, and disciplined work behavior play crucial roles in improving employee productivity and organizational success within the hospitality industry.
The Effect of Return on Assets (ROA) and Debt to Equity Ratio (DER) on Stock Prices of Technology Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the Period 2021–2023 Jayate, I Wayan Hara; Geriadi, Made Ayu Desy; Sukanti, Ni Ketut
Countable (Contemporary Business and Sustainability Science) Vol. 2 No. 1 (2025)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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Abstract

This study examines the effect of Return on Assets (ROA) and Debt to Equity Ratio (DER) on stock prices of technology sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. The research uses a quantitative explanatory method, analyzing 87 firm-year observations obtained from 29 technology companies listed continuously on the IDX. Multiple linear regression was employed to test both partial and simultaneous effects, preceded by classical assumption tests to ensure data reliability. The results demonstrate that ROA and DER have a positive and statistically significant effect on stock prices both individually and jointly. Firms with higher profitability and optimal leverage tend to achieve stronger stock performance and higher investor confidence. The findings underline the importance of efficient asset utilization, balanced capital structures, and transparent communication with investors in stabilizing stock prices and enhancing corporate value.
The Influence of Lifestyle, Café Atmosphere, and Price Perception on Consumer Purchase Intention at “Kedai Kopi Dari Hati” in Gianyar District malik, Indah
Countable (Contemporary Business and Sustainability Science) Vol. 2 No. 2 (2025)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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Abstract

This study aims to examine the influence of lifestyle, café atmosphere, and price perception on consumer purchase intention at Kedai Kopi Dari Hati in Gianyar District. The research is driven by the rapid growth of the coffee shop industry in Indonesia, which has transformed coffee drinking from a habitual activity into a social lifestyle phenomenon. A quantitative approach was employed, involving 96 respondents selected through purposive sampling. Data were analyzed using multiple linear regression to assess both simultaneous and partial effects. The results revealed that lifestyle, café atmosphere, and price perception have positive and significant impacts on consumer purchase intention. This indicates that a well-designed café environment, lifestyle congruence, and appropriate pricing strategy are key determinants of purchase behavior. The findings highlight the importance of aligning product and experience attributes with consumer values to sustain competitiveness in the café industry..
The Influence of Service Excellence, Customer Experience, and Social Media Marketing on Purchase Decisions: A Case Study at CV Bali Stars Promosindo, Ubud Branch Rahmawati, I Gusti Ayu Vira; Sudiyani, Ni Nyoman; Sumartana, I Made
Countable (Contemporary Business and Sustainability Science) Vol. 2 No. 2 (2025)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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Abstract

  This study aims to examine the influence of service excellence, customer experience, and social media marketing on purchasing decisions. This study was conducted at CV Bali Stars Promosindo Ubud Branch. The design used is quantitative research that is descriptive and causal associative. The population used is all customers who have made transactions at CV Bali Stars Promosindo Ubud Branch. The sampling technique used non-random sampling with a purposive sampling method, so that 96 people were used. This study uses quantitative data types with primary and secondary data sources.Data collection methods use observation, interviews, documentation studies and questionnaires. Data processing uses the SPSS program version 25 for Windows. Data analysis uses instrument tests, classical assumption tests, multiple linear regression analysis, determination analysis, F-tests and t-tests. The results of the study indicate that (1) Service excellence, customer experience, and social media marketing simultaneously have a positive and significant effect on purchasing decisions, (2) Service excellence has a positive and significant effect partially on purchasing decisions, (3) Customer experience has a positive and significant effect partially on purchasing decisions and (4) Social media marketing has a positive and significant effect partially on purchasing decisions.
The Role of Consumer Satisfaction in Mediating The Relationship Between E-sercive Quality and Customer Commitment Among Link Aja Applocation Users in Denpasar City Dewi, Ni Kadek Setia; Meryawan, I Wayan; Handayani, Made Mulia
Countable (Contemporary Business and Sustainability Science) Vol. 2 No. 1 (2025)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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Abstract

  The degradation of consumer behavior who are committed to digital wallet applications is influenced by the dissatisfaction felt due to the weak quality of electronic services. A mismatch between expectations and services can cause consumers to move to other platforms that are considered to better meet their needs and wants. This study aims to prove the role of user satisfaction in mediating the relationship between e- service quality and customer commitment in LinkAja application users in Denpasar City. This study uses an associative quantitative approach, where data is collected through filling out questionnaires that are distributed to be filled out by 110 users of the LinkAja application in Denpasar City. Samples were taken by purposive sampling method and data analysis was done using Structural Equation Modelling (SEM) which was operated using Smart PLS. The findings of the research prove that e- service quality has a significant positive effect on customer commitment and consumer satisfaction, consumer satisfaction has a significant positive effect on customer commitment and plays a role as a partial mediator. Improving the quality of digital services (e-service quality) has been proven to be able to increase consumer satisfaction while building a stronger customer commitment to the company.
Pengaruh Program Relawan Pajak Terhadap Tingkat Literasi Pajak Wajib Pajak Orang Pribadi: Studi Literatur dan Studi Kasus KPP Pratama Kembangan Sari, Putri Permata; Harefa, Iwan; Putra, Yananto Mihadi
Countable (Contemporary Business and Sustainability Science) Vol. 2 No. 2 (2025)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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Abstract

The “Relawan Pajak untuk Negeri” (Renjani) program is an initiative by the Directorate General of Taxes in collaboration with higher education institutions aimed at enhancing public tax literacy and compliance through student involvement as educational agents. This article explores the extent to which the Renjani program influences the level of tax literacy among Individual taxpayers at KPP Kembangan and its relevance to tax planning and tax accounting practices. This study employs a qualitative method through literature review, referring to six relevant academic articles. Findings indicate that direct involvement of tax volunteers in providing education, e-filing assistance, and disseminating tax regulations significantly improves taxpayers’ understanding of their rights and obligations. This enhanced tax literacy supports more structured and lawful tax planning practices, such as avoiding administrative sanctions and improving filing efficiency
Total Cost of Ownership (TCO) and Value Stream Mapping (VSM) Analysis for Cost Added Optimization in the Sunflower Supply Chain Pratama, Aldi Adi; Maulana, Ario Usman
Countable (Contemporary Business and Sustainability Science) Vol. 2 No. 2 (2025)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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Abstract

PT XYZ faces a crucial problem in the inefficiency of its sunflower supply chain, particularly the lack of clarity regarding the structure of additional costs associated with activities. The high frequency of partial deliveries from farmers triggers an accumulation of storage and production costs, and a decline in seed quality due to repeated handling. On the other hand, insufficient coordination with seed suppliers causes harvest delays and additional storage costs, compounded by scarcity factors. This research uses a quantitative integration method of Total Cost of Ownership (TCO) and Value Stream Mapping (VSM). The TCO analysis results show the impact of raw material scarcity. Under normal conditions, the TCO per ton of oil reaches Rp 38.5 million. However, it surges by 65.4% to Rp 63.7 million per ton during scarcity. After optimization, this value was successfully reduced to Rp 52.4 million per ton. Meanwhile, VSM identified hidden time waste valued at Rp 117.3 million per month (8.3% of total costs), with procurement (48%) and receiving (31%) as the main contributors. Through Value Stream Costing (VSC)-based optimization, the potential savings could reach Rp 176.2 million per month (12.4% of total costs), sourced from lead time efficiency (Rp 37.6 million) and yield improvement (Rp 138.6 million). 

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