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INDONESIA
Daya Saing : Jurnal Ilmu Manajemen
Published by Komunitas Manajemen Kompetitif
ISSN : 2407800X     EISSN : 25414356     DOI : -
Core Subject : Science, Education,
Decision Sciences, Operations Research & Management Other
Jurnal Daya Saing (Online ISSN: 2541-4356 | Print ISSN : 2407-800X) published by Komunitas Manajemen Kompetitif. This journal published thrice in February, June and October. It contain the articles such as scientific papers (research and non-research), analytical studies, theoretical applications and reviews of management issues. The publication of this journal aims to increase the quantity and quality as well as its spread with the science of communication among the intellectuals, practitioners, students and observers of management problems.
Arjuna Subject : -
Articles 704 Documents
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ANALISIS STRATEGI PENGURANGAN BIAYA PADA PERUSAHAAN MANUFAKTUR Fitri J Sianipar; Ela Setia Prasena Lumban Tungkup; Ardin Dolok Saribu; Amos Michael Sitanggang; Mawar Geby Simamora; Thalia Sreshi Oxana Sidabalok; Bitanto H.M; Cintia Awindah Br Sigiro; Oktafianus Nduru
Jurnal Daya Saing Vol. 12 No. 2 (2026): JURNAL DAYA SAING (JDS)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v12i2.2893

Abstract

Penelitian ini membahas strategi pengurangan biaya pada perusahaan manufaktur dengan fokus pada pengaruhnya terhadap kinerja keuangan perusahaan. Latar belakang penelitian didasarkan pada tingginya tingkat persaingan industri serta meningkatnya biaya produksi yang menuntut perusahaan untuk melakukan efisiensi operasional agar mampu mempertahankan daya saing dan profitabilitas. Kajian ini menggunakan metode Critical Journal Review (CJR) terhadap jurnal utama berjudul Cost Reduction Strategies and Financial Performance of Listed Consumer Goods Companies in Nigeria. Tujuan penelitian ini adalah untuk memahami hubungan antara strategi pengurangan biaya dan kinerja keuangan perusahaan, serta mengevaluasi kekuatan dan kelemahan penelitian yang direview. Metode yang digunakan dalam makalah ini adalah studi literatur dengan mengkaji jurnal utama, jurnal pendukung, serta buku referensi yang relevan dengan topik pengurangan biaya dan akuntansi manajemen. Hasil kajian menunjukkan bahwa strategi pengurangan biaya, khususnya pada biaya bahan baku, tenaga kerja, dan overhead, memiliki pengaruh signifikan terhadap peningkatan profitabilitas perusahaan. Selain itu, penerapan strategi seperti target costing, activity-based costing, dan lean manufacturing dinilai mampu meningkatkan efisiensi operasional perusahaan. Namun, penelitian utama juga memiliki beberapa kelemahan, seperti keterbatasan sampel, kurangnya variabel eksternal, serta belum mempertimbangkan pengaruh teknologi dan digitalisasi dalam pengelolaan biaya. Dengan demikian, strategi pengurangan biaya dapat menjadi alat penting dalam meningkatkan efisiensi, daya saing, dan keberlangsungan perusahaan manufaktur apabila diterapkan secara efektif dan berkelanjutan
PENGARUH GAYA KEPEMIMPINAN TERHADAP KINERJA PEGAWAI DITINJAU DARI PERSPEKTIF EKONOMI ISLAM (SURVEI PADA KANTOR CAMAT KECAMATAN KAMPAR KIRI HULU) Edi Haryono; Marabona Munthe
Jurnal Daya Saing Vol. 11 No. 3 (2025): Transformasi Manajemen, Kepemimpinan, dan Pemasaran Digital di Era Ekonomi Mod
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v11i3.2924

Abstract

This study aims to analyze the influence of leadership style on employee performance at the Kampar Kiri Hulu Subdistrict Office and to examine it from the perspective of Islamic economics. Leadership is one of the most important factors affecting employee effectiveness in achieving organizational goals. From the Islamic economic perspective, leadership is not merely oriented toward organizational achievement but also emphasizes the values of trustworthiness (amanah), justice, responsibility, and exemplary conduct. This research employed a quantitative approach using a survey method. The population consisted of all employees of the Kampar Kiri Hulu Subdistrict Office, with a saturated sampling technique applied to select respondents. Data were collected through questionnaires and analyzed using simple linear regression analysis. The results indicate that leadership style has a positive and significant effect on employee performance. The better the leadership style implemented, the higher the level of employee performance achieved. Viewed from the perspective of Islamic economics, the leadership style practiced reflects Islamic leadership values such as trustworthiness (amanah), consultation (shura), justice, and responsibility, which contribute to improving employee motivation and productivity. Therefore, strengthening Islamic leadership values should be continuously promoted to enhance public service quality and organizational performance
PENGARUH BUDAYA ORGANISASI DAN KEPEMIMPINAN TERHADAP KINERJA KARYAWAN CV RIAU MANDIRI EKSPRESS PEKANBARU Lamin Lamin; Arhipen Yapentra
Jurnal Daya Saing Vol. 12 No. 2 (2026): JURNAL DAYA SAING (JDS)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v12i2.2898

Abstract

This study aims to determine the influence of organizational culture and leadership on the performance of employees of CV Riau Mandiri Ekspress Pekanbaru. In this study, data were collected through questionnaires to 32 people. The data analysis technique used was multiple regression analysis, which serves to prove the research hypothesis. Hypothesis 1 test obtained t_count value of organizational culture variable of 2,701 while for t_table value of 2,024. it can be concluded that the organizational culture variable has a significant effect on the performance of employees of CV Riau Mandiri Ekspress Pekanbaru. Hypothesis 2 test obtained the t_count value of the leadership variable of 3,042 while for the t_table value of 2,024. it can be concluded that the leadership variable has a significant effect on the performance of employees of CV Riau Mandiri Ekspress Pekanbaru. The results of Adjuster R Square of 0.542 (54.20%) explain that the performance of employees of CV Riau Mandiri Ekspress Pekanbaruis influenced by organizational culture and leadership by 57.10%.
PENGARUH CAPITAL STRUCTURE DAN SALES GROWTH TERHADAP FINANCIAL PERFORMANCE DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2022–2024) Irvandy Nugraha; Nela Safelia; Riski Hernando
Jurnal Daya Saing Vol. 12 No. 2 (2026): JURNAL DAYA SAING (JDS)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v12i2.2900

Abstract

Abstract: This study aims to determine the effect of Capital Structure and Sales Growth on Financial Performance, while simultaneously analyzing the role of Firm Size as a moderating variable. The manufacturing sector was selected as the object of observation due to its strategic role in the national economy, where this sector is continuously required to maintain profitability stability amidst fierce market competition and global raw material cost fluctuations. Utilizing a quantitative approach, the research data were sourced from the annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. The sample selection method was conducted through a purposive sampling technique, while the relationships between variables were analyzed using Moderated Regression Analysis (MRA) after fulfilling a series of classical assumption tests using SPSS 26. The test results indicate that Capital Structure has no significant effect on Financial Performance, indicating that an excessive reliance on debt financing can burden corporate profitability due to increased interest expenses. However, Sales Growth is proven to have a significant positive effect on driving the improvement of the company's Financial Performance. Regarding the role of Firm Size in this study, the Moderated Regression Analysis demonstrates that this variable acts as a moderator that weakens the impact of Capital Structure on Financial Performance, and strengthens the positive influence of Sales Growth on Financial Performance. These results underscore the importance of efficient debt management and proportional market expansion for financial management. Keywords : Capital Structure, Sales Growth, Financial Performance, Firm Size, Stock Exchange, Moderated Regression Analy
PENGARUH PENGALAMAN KERJA DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT. SUMBER JADI KENCANA MOTOR Imam Ikhwana; Yusriadi Yusriadi
Jurnal Daya Saing Vol. 12 No. 2 (2026): JURNAL DAYA SAING (JDS)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v12i2.2909

Abstract

This study aims to determine and analyze the effect of work experience and work discipline on employee performance at PT. Sumber Jadi Kencana Motor. This research employed a quantitative method with a saturated sampling technique involving 58 employees. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS version 26. The results indicate that work experience has a positive and significant effect on employee performance (t-value = 7.791 > t-table = 2.004; significance = 0.000 < 0.05), while work discipline does not have a significant partial effect on employee performance (t-value = 1.652 < t-table = 2.004; significance = 0.104 > 0.05). Simultaneously, work experience and work discipline have a significant effect on employee performance (F-value = 30.350 > F-table = 3.16; significance = 0.000 < 0.05). Keywords: Work Experience, Work Discipline, Employee Performance
PENGARUH BIAYA VARIABEL TERHADAP KEBERHASILAN PENGAMBILAN KEPUTUSAN MANAJEMEN Elfride Banjarnahor; Zefania Panggabean; Renita Sianturi; Paramita Simamora; Hamonangan Siallagan
Jurnal Daya Saing Vol. 12 No. 2 (2026): JURNAL DAYA SAING (JDS)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v12i2.2910

Abstract

This study aims to identify and analyze the impact of variable costing on the success of managerial decision-making. Management is required to make both short-term and long-term decisions quickly and accurately. Variable costing is used as a management accounting tool that classifies costs based on their behavior to provide more relevant information. The study employs a quantitative research method using a descriptive-associative approach. Data was collected from managers in various organizational departments using questionnaires and documentation. The information was then analyzed quantitatively using a simple linear regression model. The results of the study indicate that variable costing has a significant and positive influence on the effectiveness of managerial decision-making. The implementation of variable costing components, such as Cost-Volume-Profit (CVP) analysis and contribution margin determination, has proven to assist management in determining optimal selling prices, accepting or rejecting special orders, and deciding whether to make or buy products. In conclusion, a proper understanding and application of variable cost analysis can minimize the risks of uncertainty and directly enhance the success of a company’s strategic decisions. Keywords: : Variable Cost Analysis, Management Accounting, Decision Making, Contribution Margin
DETERMINAN KETIMPANGAN PENDAPATAN PULAU KALIMANTAN DAN PULAU SUMATERA Yulia Fransiska Sembiring; Candra Mustika; Helen Parkhurst
Jurnal Daya Saing Vol. 12 No. 2 (2026): JURNAL DAYA SAING (JDS)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v12i2.2917

Abstract

Economic development does not only focus on increasing economic growth, but also on ensuring the equitable distribution of development outcomes so that they can be felt by all levels of society. Income inequality indicates that economic growth does not always occur alongside equitable distribution. Income inequality in Kalimantan and Sumatra fluctuated during the 2017–2023 period. This study analyzes the effect of GRDP per capita, local government capital expenditure, and the labor force participation rate on income inequality in both regions. This research uses secondary data with a panel data model, combining time series data from 2017 to 2023 and cross-sectional data from Kalimantan and Sumatra. The analysis applies the Fixed Effect Model approach using EViews 12 software. The data were obtained from the Statistics Indonesia (BPS) and local government publications. The results show that, partially, GRDP per capita has a negative and significant effect on income inequality in both Kalimantan and Sumatra. Meanwhile, local government capital expenditure and the labor force participation rate do not have a significant effect on income inequality in either region. The findings also show that income inequality in Kalimantan, at 0,320, is higher than in Sumatra, at 0,318. Therefore, the most influential factor affecting income inequality in Kalimantan and Sumatra is GRDP per capita
PERAN TATA KELOLA KOPERASI DALAM OPTIMALISASI PENGELOLAAN KEBUN SAWIT PLASMA ( STUDI TERHADAP KINERJA PENGURUS) Risman Risman
Jurnal Daya Saing Vol. 12 No. 2 (2026): JURNAL DAYA SAING (JDS)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v12i2.2919

Abstract

This study aims to deeply understand the role of cooperative governance in optimizing the management of plasma oil palm plantations by focusing on the performance of cooperative administrators. The approach used was a qualitative case study design. Data were obtained through in-depth interviews and field observations at plasma oil palm cooperatives. Informants were selected purposively, consisting of cooperative administrators, members, and other relevant parties. Data analysis was conducted using thematic analysis techniques through the stages of data reduction, data presentation, and conclusion drawing. The results show that good cooperative governance, particularly in the aspects of transparency, accountability, and member participation, plays a significant role in improving administrator performance. Effective administrator performance contributes to the optimization of plasma plantation management, both from a technical and administrative perspective, as well as yield distribution. However, constraints remain in the form of limited managerial capacity and low member involvement.
DAMPAK ESKALASI KONFLIK GEOPOLITIK AMERIKA SERIKAT–IRAN DALAM MEMPENGARUHI VOLATILITAS SAHAM PERUSAHAAN SEKTOR ENERGI YANG LISTING DI BURSA EFEK INDONESIA Linda Grace Loupatty
Jurnal Daya Saing Vol. 12 No. 2 (2026): JURNAL DAYA SAING (JDS)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v12i2.2934

Abstract

Geopolitical conflicts in the Middle East have significant implications for global energy markets and stock market stability, particularly in energy-related sectors. This study aims to examine the impact of the geopolitical escalation between the United States and Iran on the stock volatility of energy sector companies listed on the Indonesia Stock Exchange (IDX). The research employs a quantitative approach using the event study method with an event window of eleven trading days (t−5 to t+5) surrounding the event date of February 28, 2026, as the US and Israel launched coordinated airstrikes against strategic targets in Iran, including military and security sites. The analysis includes stock return, expected return, abnormal return (AR), average abnormal return (AAR), cumulative abnormal return (CAR), and stock volatility measured using standard deviation, as well as a paired sample t-test to assess differences before and after the event. The results indicate that the geopolitical conflict significantly affected stock returns and generated positive abnormal returns during the event window period. Furthermore, cumulative abnormal returns show a positive market response, while stock volatility increased significantly after the event. These findings suggest that geopolitical tensions between the United States and Iran contain important information affecting investor behavior and the performance of energy sector stocks in emerging markets such as Indonesia.
ANALISIS KINERJA KEUANGAN PERUSAHAAN UMUM DAERAH (PERUMDA) AIR MINUM TIRTA MAYANG KOTA JAMBI Muhammad Najib Ariqza; Rosmeli Rosmeli; Al Parok Al Parok
Jurnal Daya Saing Vol. 12 No. 2 (2026): JURNAL DAYA SAING (JDS)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v12i2.2936

Abstract

This study aims to analyze the development and financial performance of the Regional Public Water Utility Company (PERUMDA) Tirta Mayang of Jambi City during the period 2015–2024. The company’s development is examined based on business revenue, profit/loss, and number of customers. Meanwhile, financial performance is analyzed using financial ratio analysis, including liquidity ratio (Current Ratio), profitability ratio (Return on Assets/ROA), operational efficiency ratio, and activity ratio (Total Asset Turnover). This research employs a quantitative descriptive method using secondary data in the form of financial statements of PERUMDA Tirta Mayang Jambi City from 2015 to 2024. The data analysis technique involves calculating the growth of each indicator and the average financial ratios to assess the company’s financial condition during the research period. The results indicate that, on average, the development of PERUMDA Tirta Mayang Jambi City shows a positive trend. The average growth of business revenue is recorded at 9.15 percent per year, while the average growth in the number of customers reaches 5.46 percent per year. However, the company’s profit/loss development shows relatively high fluctuations. Based on the financial performance analysis, the average liquidity ratio is categorized as very good (highly liquid). The average profitability ratio (ROA) remains relatively low and falls into the poor category. The average operational efficiency ratio indicates a very efficient (good) condition. Meanwhile, the average activity ratio is considered less effective, suggesting that the utilization of company assets in generating revenue still needs improvement. Based on these findings, it can be concluded that PERUMDA Tirta Mayang Jambi City generally demonstrates positive development. However, improvements in financial performance are still required, particularly in terms of profitability and asset utilization optimization, in order to achieve more sustainable performance in the future

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