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JABI (Journal of Accounting and Business Issues)
Published by Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
ISSN : -     EISSN : 28281411     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Setiap penerbitan minimal terdiri dari 5 judul artikel terkait topik-topik seputar bisnis, akuntansi dan manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 5 No. 2 (2026): MEI" : 5 Documents clear
THE EFFECT OF JOB SATISFACTION ON THE PRODUCTIVITY OF GENERATION Z EMPLOYEES IN THE PRODUCTION DIVISION OF PT TAEKWANG INDUSTRIAL INDONESIA Putri, Revita Maulida; Sopiawadi, Mutqi
JABI (Journal of Accounting and Business Issues) Vol. 5 No. 2 (2026): MEI
Publisher : STIESA Press

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Abstract

In the era of globalization and intense industrial competition, human resources are a key factor in organizational success. PT Taekwang Industrial Indonesia, Subang, has experienced a decline in employees from over 40,000 to 27,375 in 2023 and a high turnover rate of young workers (18.7%). This highlights the urgency of examining job satisfaction as a determinant of Generation Z employees’ productivity. This study applied a quantitative descriptive-verificative design with 35 Generation Z respondents from the Production Division. Data were collected using a Likert-scale questionnaire (8 items for job satisfaction and 5 items for productivity) and analyzed through validity and reliability tests, classical assumption tests, simple linear regression, and t-tests using SPSS 25. The results indicate that job satisfaction has a positive and significant effect on productivity. The coefficient of determination (R²) of 0.332 shows that job satisfaction contributes 33.2% to employee productivity, while 66.8% is influenced by other factors. Thus, the higher the job satisfaction, the higher the productivity achieved. The implication of this study emphasizes the need for the company to strengthen aspects of job satisfaction such as compensation, work environment, and career opportunities to reduce turnover and increase productivity.
LOCAL VALUE-BASED PERFORMANCE MEASUREMENT SYSTEM IN COFFEE CULTIVATION: A BEHAVIORAL STUDY IN COFFEE PLANTATION COMMUNITIES IN SUBANG Apriliani, Anissa; Iskandar, Riska Aditya Putri
JABI (Journal of Accounting and Business Issues) Vol. 5 No. 2 (2026): MEI
Publisher : STIESA Press

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This study aims to design and analyze a performance measurement system based on local values in coffee cultivation within farmer communities in Subang, Indonesia. A qualitative approach was employed through in-depth interviews, focus group discussions, and participatory observations to explore farmers’ perceptions, community leaders’ roles, and related stakeholders’ perspectives on integrating local values into agricultural practices. The findings reveal that local values such as mutual cooperation, environmental conservation, the use of organic fertilizers, and the inheritance of traditional farming practices significantly influence farmers’ behavior in implementing sustainable agricultural methods. The farmer community has developed an informal performance measurement system that goes beyond yield quantity, incorporating social, ecological, and cultural dimensions. This local value–based system offers a more holistic and fair approach compared to conventional models, supporting agricultural sustainability, strengthening social solidarity, and increasing the economic value of coffee products. These findings are expected to serve as a basis for policy development and performance evaluation models that are relevantto local cultural characteristics.
ANALYSIS OF THE ROLE OF KNOWLEDGE MANAGEMENT IN IMPROVING THE SUSTAINABLE PERFORMANCE OF COFFEE SMEs: A CASE STUDY OF TAMANSARI COFFEE SMEs Pusvita, Della; Jayanti, Rahmah
JABI (Journal of Accounting and Business Issues) Vol. 5 No. 2 (2026): MEI
Publisher : STIESA Press

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Abstract

This research is motivated by the importance of knowledge management in facing business challenges and opportunities, particularly in the micro, small, and medium enterprise (MSMEs) sector. Amidst the increasingly competitive and sustainability-oriented coffee industry, the implementation of knowledge management is a key factor in improving the effectiveness and efficiency of business operations. Taman Sari Kopi, as a coffee processing MSMEs located in Subang Regency, was chosen as the study object because it has demonstrated initiative in integrating sustainability practices with independent knowledge management. The primary objective of this study is to analyze how knowledge management is applied in the context of coffee processing MSMEs, and how these practices impact business sustainability, both economically, socially, and environmentally. This study employed a descriptive qualitative approach, with data collection techniques consisting of in-depth interviews and documentation. The primary informants were MSMEs owners or managers directly involved in the production and management processes. The research results show that the implementation of good knowledge management contributes significantly to increasing production process efficiency, product innovation, and strengthening awareness of environmental and social aspects. Although there are still obstacles such as limited human resources and digital literacy, MSMEs that actively share knowledge and implement data-driven practices tend to have better sustainability performance.
Sustainable Practices and Sustainable Resource Efficiency: Case of Subang’s MSMEs Widarwati, Estu; Nurmalasari, Nunik; Zorafiyan, Devran Firmansyah; Rahmah, Nur Fika Aulia
JABI (Journal of Accounting and Business Issues) Vol. 5 No. 2 (2026): MEI
Publisher : STIESA Press

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Abstract

This research emphasizes the importance of implementing sustainable practices in Micro, Small, and Medium Enterprises (MSMEs) in optimizing sustainable resource efficiency. This study aims to find out the extent of sustainable practices on resource efficiency in MSMEs in Subang Regency, especially Subang District by 2025. The methodology of this study uses a quantitative method with verifiable descriptive statistical analysis, data was collected through questionnaires, literature studies, and observations with a sample of 40 respondents. The data obtained were analyzed using classical assumption tests, simple linear regression, and hypothesis tests using the SPSS 2025 analysis tool. The results showed that the implementation of sustainable practices had a significant influence on resource efficiency, with a contribution of 34.4%. Sustainable practices in MSMEs in Subang Regency, especially Subang District, have important implications that can improve the efficiency of resource use. This research can encourage MSMEs actors to be more aware of the importance of implementing sustainable practices.
The THE INFLUENCE OF PRODUCT QUALITY AND STORE ATMOSPHERE ON PURCHASE DECISIONS (CASE STUDY OF KOPI KENANGAN IN SUBANG) sania reswa, nanda; Bismantara, Bismantara
JABI (Journal of Accounting and Business Issues) Vol. 5 No. 2 (2026): MEI
Publisher : STIESA Press

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Abstract

This study aims to analyze the influence of product quality and store atmosphere on purchase decisions. The data analyzed were obtained from questionnaires filled out by 100 respondents who had previously purchased products from Kopi Kenangan in Subang. This research uses a descriptive verificative method with a quantitative approach. The data consist of primary data collected through questionnaires and secondary data obtained from literature studies. The sampling technique used is non-probability sampling with a purposive sampling method. The data analysis technique applied in this study is multiple linear regression analysis, supported by classical assumption tests and hypothesis testing using IBM SPSS Statistics 25. The results of this study indicate that simultaneously, product quality and store atmosphere have a significant effect on purchasing decisions, with a significance value of 0.000 < 0.05. Partially, product quality has a positive and significant effect on purchasing decisions with a t-value of 4.425 > t-table 1.985 and a significance value of 0.000 < 0.05. In addition, store atmosphere also has a positive and significant effect on purchasing decisions with a t-value of 2.914 > t-table 1.985 and a significance value of 0.004 < 0.05. The coefficient of determination (R Square) is 0.540, indicating that product quality and store atmosphere explain 54% of purchasing decisions, while the remaining 46% is influenced by other variables not examined in this study.

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