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INDONESIA
Jurnal Mahkota Bisnis (Makbis)
Published by Universitas Mahkota Tricom Unggul
ISSN : -     EISSN : 28302273     DOI : https://doi.org/10.59929
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science
Jurnal MAKBIS memiliki ISSN 2830-2273. MAKBIS menyediakan sarana publikasi nasional bagi para peneliti baik profesional maupun akademisi pada bidang penelitian yang berhubungan dengan Manajemen Sumber Daya Manusia, E-Marketing, Kewirausahaan, Manajemen Keuangan, Bisnis Syariah. Jurnal MAKBIS diterbitkan oleh Universitas Mahkota Tricom Unggul dengan metode peer-review, secara periodik (2 bulanan) pada bulan: Juni dan Desember
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 76 Documents
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MEKANISME PERHITUNGAN DAN PEMUNGUTAN PAJAK PENGHASILAN PASAL 21 PADA KUALITAS PELAPORAN HUMAN CAPITAL MANAGEMENT PT PERKEBUNAN NUSANTARA IV REGIONAL II MEDAN TAHUN 2024 Diega Arazi Syubhan; Deby Siska Oktavia Pasaribu; Arsyaf Tampubolon
Jurnal Mahkota Bisnis (Makbis) Vol 5 No 1 (2026): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v5i1.157

Abstract

This study was conducted at PT Perkebunan Nusantara IV Regional II Medan with the aim of examining and analyzing the calculation and withholding of Article 21 Income Tax (PPh 21) on employees' salaries, as well as evaluating whether the implementation of Article 21 Income Tax at the company complies with the applicable tax regulations. This research employed a descriptive approach using interview results and supporting data related to Article 21 Income Tax obtained from PT Perkebunan Nusantara IV Regional II Medan. The data analysis technique involved conducting field surveys to collect relevant data, analyzing the findings, and comparing the observed practices with established theories and applicable regulations to draw valid conclusions. The results indicate that the calculation and withholding of individual income tax (Article 21 Income Tax/PPh 21) on employees' salaries at PT Perkebunan Nusantara IV Regional II Medan have been implemented in accordance with the applicable tax provisions.
ANALISIS KINERJA SUPPLY CHAIN MANAGEMENT BERDASARKAN STUDI LITERATUR DENGAN PENDEKATAN SCOR Shine Highest; Hillary Tanessa; Satrio Ariel Pratama; Nidya Banuari
Jurnal Mahkota Bisnis (Makbis) Vol 5 No 1 (2026): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v5i1.160

Abstract

Supply chain management plays an important role in improving operational performance and company competitiveness. This study aims to analyze supply chain performance based on previous research. The method used is a literature review of several national journals discussing supply chain performance measurement using the Supply Chain Operations Reference (SCOR) approach. The results show that most companies have moderate supply chain performance, with main problems in planning, sourcing, and distribution. The SCOR model provides a structured and comprehensive overview of supply chain performance. Keywords: supply chain performance, supply chain management, SCOR
PENGARUH PERCEIVED QUALITY DAN BRAND REPUTATION TERHADAP REPURCHASE INTENTION PT. MAKMUR BINTANG PLASTINDO Agustina; Errie Margery; Seri
Jurnal Mahkota Bisnis (Makbis) Vol 4 No 2 (2025): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v4i2.119

Abstract

This research was conducted on consumers at PT. Makmur Bintang Plastindo. The purpose of this research is to determine and analyze the influence of Perceived Quality and Brand Reputation on Repurchase Intention. The population and sample in this study amounted to 55 people. The sampling technique used was saturated. The data collection technique is by distributing questionnaires and interviews. Data analysis uses multiple linear regression analysis. The conclusion in the research is that simultaneously Perceived Quality and Brand Reputation have a positive and significant effect on PT's Repurchase Intention. Makmur Bintang Plastindo. Partially, Perceived Quality influences on PT's Repurchase Intention. Makmur Bintang Plastindo. Partially, Brand Reputation influences PT's Repurchase Intention. Makmur Bintang Plastindo. The magnitude of the coefficient of determination can be seen from the Adjusted R Square value of 0.324. This means that the magnitude of the influence of Perceived Quality and Brand Reputation on Repurchase Intention is 0.324 or 32.4% and the remaining 67.6% is influenced by other factors outside the research model such as Promotions, Discounts, Personal Selling, etc.
PENGARUH DIGITAL MARKETING DAN BRAND AWARENESS TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA ERA EKONOMI DIGITAL Ali Syah Putra
Jurnal Mahkota Bisnis (Makbis) Vol 4 No 2 (2025): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v4i2.128

Abstract

The advancement of digital technology has changed how businesses market to their customers. One of the primary strategies for raising brand awareness and influencing customer purchase decisions is now digital marketing. The purpose of this study is to examine how brand recognition and digital marketing affect customer purchasing decisions. Customers who actively utilize digital media are given surveys to complete as part of the quantitative research method. Regression analysis was used to examine the gathered data in order to ascertain the correlation between the variables under investigation. The findings demonstrate that brand recognition and customer purchasing decisions are positively and significantly impacted by digital marketing. Furthermore, it has been demonstrated that brand awareness has a significant impact on purchasing decisions. It is anticipated that this study would help businesses create more successful digital marketing plans to boost their competitiveness in the age of the digital economy.
KLASIFIKASI KEBERHASILAN USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) DI INDONESIA MENGGUNAKAN ALGORITMA C4.5 DENGAN PENDEKATAN DATA MINING Bunga nurul Lestari; Lusiana Riska
Jurnal Mahkota Bisnis (Makbis) Vol 5 No 1 (2026): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v5i1.154

Abstract

This study aims to analyze and classify the success of Micro, Small, and Medium Enterprises (MSMEs) using a data mining approach based on the entropy-driven Decision Tree (C4.5) algorithm, with the Random Forest algorithm employed as a comparative model. The primary objective of this research is to identify the factors influencing MSME success accurately while providing an interpretable classification model to support business decision-making. The dataset consists of MSME data that underwent a preprocessing stage using one-hot encoding to transform categorical variables into numerical representations. The research methodology includes data exploration, data preprocessing, train-test data partitioning, model development using the C4.5 algorithm, and model evaluation based on accuracy, confusion matrix, classification report, Receiver Operating Characteristic–Area Under the Curve (ROC-AUC), and k-fold cross-validation. In addition, feature importance analysis was conducted to identify the most influential factors affecting MSME success. The findings indicate that the C4.5 algorithm achieved competitive classification performance with stable predictive accuracy while offering a more interpretable model than the Random Forest algorithm. It can therefore be concluded that the C4.5 algorithm is an effective approach for classifying MSME success, as it provides an appropriate balance between predictive accuracy and model interpretability, thereby supporting data-driven decision-making in the MSME sector.
TRANSFORMASI MANAJEMEN SDM ERA 5.0: SINTESIS KOMPETENSI HOLISTIK, PENGEMBANGAN BERKELANJUTAN, DAN PENILAIAN KINERJA BERBASIS DATA Edi Faisal Harahap
Jurnal Mahkota Bisnis (Makbis) Vol 5 No 1 (2026): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v5i1.163

Abstract

Background: The transition from the Industry 4.0 era to Society 5.0 demands a fundamental reconceptualization of Human Resource Management (HRM). While Industry 4.0 focused heavily on automation and digital technology integration, Society 5.0 repositions humans at the center of organizational sustainability (human-centricity), augmented by Artificial Intelligence (AI) and big data analytics. Existing literature still addresses digital competencies, HR development strategies, and performance appraisal systems in a fragmented manner, without an integrative framework linking the three. Purpose: This study aims to conceptually integrate three primary dimensions of HRM 5.0 transformation: a holistic competency taxonomy, strategic Human Resource Development (HRD), and the evolution of performance appraisal paradigms. Methods: This study employs a Systematic Literature Review (SLR) guided by the PRISMA 2020 protocol, searching Scopus, ScienceDirect, SpringerLink, SINTA, and Google Scholar for reputable literature published between 2010 and 2026, yielding 32 articles that met the inclusion criteria for synthesis. Results: The synthesis establishes an integrated HRM 5.0 framework consisting of: (1) a holistic competency taxonomy synergizing digital competencies with soft competencies categorized into Managing People, Managing Task, and Managing Self; (2) strategic HRD approaches driven by continuous upskilling/reskilling, HR Analytics integration, and cultural-structural barrier mitigation; and (3) the evolution of performance appraisal systems from retrospective annual reviews to Continuous Performance Management measuring Employee Digital Performance (EDP) embedded within ethical and human-centric values. Conclusion: These three pillars are mutually reinforcing and form an integrative, human-centric, adaptive, and sustainable HRM 5.0 conceptual framework that offers a strategic roadmap for academics and HRM practitioners navigating digital transformation.

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