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Pajak dan Manajemen Keuangan
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 3046899X     EISSN : 30469848     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
untuk mendiseminasikan, mengembangkan dan memfasilitasi hasil-hasil penelitian Ilmu Manajemen, Ilmu Perpajakan dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 67 Documents
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Analisis Perilaku Konsumen Dalam Keputusan Pembelian “Rice Bowl” di Kabupaten Sidoarjo Wahyu Rochana; Novie Noordiana; Agung Pribadhi
Pajak dan Manajemen Keuangan Vol. 2 No. 4 (2025): Agustus Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v2i4.1355

Abstract

The Rice Bowl (Nasi Mangkok) culinary business in Indonesia has experienced rapid growth after the COVID-19 pandemic and has become a key part of the modern food industry, meeting consumer demand for convenience and taste. Since 2020, rice bowl sales have continued to rise annually, driven by shifting consumption habits toward food delivery services like GoFood and GrabFood. Despite this trend, academic studies on the rice bowl business remain limited. Classified as convenience food, rice bowl consumption has increased by over 10% from 2019 to the projected figures in 2025. Sales volume has risen from 1.5 billion portions in 2020 to over 3 billion in 2025, with an annual growth rate of 10–15% and estimated revenues between IDR 15–20 trillion per year. With rising demand, many rice bowl brands have entered the market. However, consumers often struggle to decide which brand to choose, as purchasing decisions are influenced by multiple factors. This study analyzes consumer behavior influencing rice bowl purchasing decisions, focusing on cultural, social, psychological, and personal factors, with a case study in Sidoarjo Regency, East Java. Using an explanatory research design, the study surveyed 161 consumers across four sales locations.The F-test results show that all four variables simultaneously have a significant positive effect on purchasing decisions (at the 99% confidence level). However, the t-test results reveal that the cultural factor (X1) negatively influences purchasing decisions, while social, psychological, and personal factors have a positive impact. Among these, the psychological factor (X3) is the most dominant, highlighting the importance of consumer motivation and perception in shaping buying behavior. Enhancing this factor can support the sustainable growth of rice bowl businesses in Sidoarjo.
Pengaruh Emotional Bias terhadap Keputusan Pendanaan BUMDes di Jawa Tengah dengan Keseimbangan Investasi Berbasis Imbalan sebagai Variabel Mediasi Astohar Astohar; Dhian Andanarini Minar Savitri; Willyanto Kartiko Kusumo; Emi Wardati
Pajak dan Manajemen Keuangan Vol. 2 No. 3 (2025): Juni : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v2i3.1481

Abstract

The Village-Owned Enterprises (BUMDes) play a strategic role in enhancing the village economy by utilizing the potential within the village. One of the main challenges faced by BUMDes is the issue of capital, which affects the ability of businesses to grow and achieve their shared goals. This study aims to analyze the effect of emotional bias on investment decisions with reward-based investment balance as a mediating variable. This study used a sample of 108 BUMDes scattered across six regions in Central Java. The sampling method employed was a combination of purposive sampling and cluster sampling, where the selected BUMDes represent specific regions and involve investors from the community or community groups. Data were collected from BUMDes in six regions (administrative areas) in Central Java. The analysis tools used in this study include simple regression, multiple regression, and the Sobel test for mediation, supported by normality tests, classical deviation tests, and coefficient of determination. The results showed that emotional bias significantly affected the investment decisions of the community (t = 3.034; sig = 0.000) and also influenced the reward-based investment balance (t = 4.256; sig = 0.000). Additionally, the reward-based investment balance variable was proven to have a direct impact on investment decisions (t = 3.190; sig = 0.000). This study also found that the reward-based investment balance variable partially mediates the effect of emotional bias on investment decisions, meaning that this effect can still be mediated by other variables. The Sobel test indicated a significant result (t = 3.104; sig = 0.000), showing that the effect of emotional bias on investment decisions can be mediated through reward-based investment balance.
Pengaruh Pelatihan dan Kompensasi Terhadap Kinerja Pegawai Dinas Pemberdayaan Perempuan Perlindungan Anak dan Keluarga Berencana Kabupaten Waropen Rosita Riski Rahayu; Agoeng Karyanto; Dedi Hidayat
Pajak dan Manajemen Keuangan Vol. 2 No. 2 (2025): April : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v2i2.1491

Abstract

This study aims to analyze the effect of training and compensation on employee performance at the Women's Empowerment, Child Protection, and Family Planning Office of Waropen Regency, and to identify variables that have a dominant influence. The focus of the study is directed at efforts to improve employee performance through measurable and targeted human resource development strategies. This study uses a quantitative descriptive method with data collection techniques through field observation, questionnaire distribution, and document review. The study population includes all 39 employees of the office, with a census sampling technique so that all members of the population are respondents. The research instrument was tested for validity and reliability, while data analysis was carried out using multiple linear regression tests and t-tests using the SPSS version 23 program for Windows. The test results show that training has a significant effect on employee performance, with a significance value of 0.011 and a calculated t of 2.678 > t table 2.02269. Furthermore, compensation also has a significant effect on employee performance, with a significance value of 0.009 and a calculated t of 2.755 > t table 2.02269. Beta coefficient analysis shows that compensation has the most dominant influence on employee performance, with a Standardized Coefficient Beta value of 0.440. This finding indicates that improving training quality and providing adequate compensation can contribute significantly to employee performance in local government agencies. Planned, task-relevant training accompanied by fair compensation will motivate employees to perform optimally. Based on the research results, it is recommended that management strengthen competency-based training programs and review the compensation system to better align with employee contributions. This is expected to serve as a policy basis for efforts to improve performance and achieve organizational goals sustainably.
Pengaruh Gaya Kepemimpinan Terhadap Kinerja Aparatur Sipil Negara (ASN) Pada Sekretariat Daerah Kabupaten Waropen Korinus Reri
Pajak dan Manajemen Keuangan Vol. 2 No. 2 (2025): April : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v2i2.1492

Abstract

This study aims to analyze the relationship between leadership style and the performance of State Civil Apparatus (ASN) in the Waropen Regency Regional Secretariat. Specifically, this study focuses on determining: (1) the strength of the relationship between leadership style and ASN performance, and (2) the level of significance of the relationship between leadership style and ASN performance in the Waropen Regency Regional Secretariat. This study uses an associative or causal research approach to identify the relationship and influence between variables. The study population consists of all ASN in the Waropen Regency Regional Secretariat, totaling 180 people. Sample selection was carried out using the probability sampling method using the cluster sampling technique. Samples were taken from several job groups, namely Regional Secretary Officials, Expert Staff Officials and Assistant Regional Secretaries, sections and subsections, and staff who do not have structural positions. The number of respondents who participated in this study was 60 people. Data collection was carried out through distributing questionnaires and collecting supporting documents. The data used included primary data obtained directly from respondents, as well as secondary data from archives and official documents of related agencies. Data analysis was carried out using correlation analysis techniques to measure the strength of the relationship and significance tests between variables. The results of the study indicate a positive relationship between leadership style and ASN performance, with a correlation coefficient of 0.382, indicating a moderate relationship. Furthermore, a significant positive effect was found with a significance level of 0.003 (<0.05), thus concluding that leadership style significantly contributes to improving ASN performance within the Waropen Regency Regional Secretariat. The implication of this study is the need to strengthen leadership capacity at various levels of office, in order to create a conducive work climate, motivate employees, and encourage optimal performance. These results can be used as a reference for local governments in designing more effective leadership training and development programs.
Pengaruh ROA, ROE, dan DER terhadap Profitabilitas Perusahaan Personal Care yang Terdaftar di Bursa Efek Indonesia Tahun 2021 – 2024 Jarmadi Setiawan; Bayu Kurniawan; Noni Setyorini
Pajak dan Manajemen Keuangan Vol. 2 No. 5 (2025): Oktober : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v2i5.1565

Abstract

Profitability is a key indicator in assessing a company’s financial performance, particularly in the personal care industry listed on the Indonesia Stock Exchange (IDX). This study aims to analyze the effect of Return on Assets (ROA), Return on Equity (ROE), and Debt to Equity Ratio (DER) on profitability as measured by Net Profit Margin (NPM). The research employed a quantitative approach using multiple linear regression analysis based on the financial statements of personal care companies for the 2021–2024 period. The findings reveal that ROA has a positive and significant effect on NPM, indicating that the more efficiently a company manages its assets, the higher the net profit margin achieved. Meanwhile, ROE and DER show no significant effect on NPM, implying that shareholder equity returns and debt utilization in the capital structure have not directly enhanced net profitability. These results suggest that optimal asset management is a crucial factor in improving the financial performance of personal care companies.
Analisis Laporan Realisasi Anggaran Bidang Bina Marga pada Kantor Dinas Pekerjaan Umum dan Perumahan Rakyat Provinsi Jambi Raudho Lestari; Moh. Ihsan; Dessy Elliyana
Pajak dan Manajemen Keuangan Vol. 2 No. 5 (2025): Oktober : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v2i5.1623

Abstract

This study, entitled Analysis of Budget Realization Report in the Road and Bridge Division of the Public Works and Housing Office of Jambi Province, aims to analyze the Budget Realization Report (LRA) and assess the effectiveness and efficiency of budget utilization during the 2021–2023 period. The research employs a quantitative method with a descriptive approach. Data were collected through interviews, financial report documentation, and observation, using purposive sampling techniques. The findings indicate that revenue realization was categorized as effective, with achievement ratios of 96.90% in 2021, 96.70% in 2022, and 96.24% in 2023. Meanwhile, expenditure realization was classified as highly efficient, with ratios of 17.91% in 2021, 11.67% in 2022, and 16.87% in 2023. Based on these results, it can be concluded that the budget management of the Road and Bridge Division at the Public Works and Housing Office of Jambi Province was both effective and highly efficient throughout the study period, and it may serve as a valuable reference for improving infrastructure budget management at the regional level.
Manajemen Pemasaran Berbasis Nilai Persatuan untuk Meningkatkan Loyalitas Konsumen Mahasiswa pada UMKM Seblak Bujangan Anggi Dwi Cahyani; M. Badru Salam; Unis Fitriani; Nuhiyah Nuhiyah
Pajak dan Manajemen Keuangan Vol. 2 No. 4 (2025): Agustus Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v2i4.1625

Abstract

This study aims to explore the implementation of unity-based marketing management in enhancing consumer loyalty among university students at the Seblak Bujangan culinary microenterprise. As one of the local SMEs located near Sultan Ageng Tirtayasa University, Seblak Bujangan integrates the value of unity—derived from the Third Principle of Pancasila—into its marketing strategy, not only to attract customers but also to create a social space that strengthens community bonds. The research employs a descriptive qualitative method involving interviews, observations, and documentation to gain a deep understanding of marketing practices and their social implications. Findings reveal that Seblak Bujangan has successfully transformed from a simple food stall into a social hub for students by combining friendly service, a comfortable atmosphere, and creative digital marketing such as Instagram and TikTok promotions. The sense of togetherness and inclusivity fosters strong emotional attachment, leading to customer loyalty manifested through repeat visits and positive word-of-mouth. The study concludes that marketing strategies grounded in social and national values can enhance consumer engagement while contributing to social harmony. This approach provides new insights into value-based marketing for SMEs, showing that economic and social functions can coexist to create sustainable consumer relationships.

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