2026-06-15T10:08:14Z https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/oai

oai:ejournals.stiedharmaputra-smg.ac.id:article/6 2023-03-27T20:52:12Z DE:ART driver

oai:ejournals.stiedharmaputra-smg.ac.id:article/7 2023-03-27T20:53:42Z DE:ART driver

oai:ejournals.stiedharmaputra-smg.ac.id:article/8 2023-03-27T20:54:37Z DE:ART driver

oai:ejournals.stiedharmaputra-smg.ac.id:article/9 2023-03-27T20:55:19Z DE:ART driver

oai:ejournals.stiedharmaputra-smg.ac.id:article/10 2023-03-27T20:56:15Z DE:ART driver

oai:ejournals.stiedharmaputra-smg.ac.id:article/37 2025-05-05T06:28:06Z DE:ART driver

oai:ejournals.stiedharmaputra-smg.ac.id:article/38 2025-02-18T01:14:57Z DE:ART driver

Pengaruh Insentif, Disiplin Kerja dan Lingkungan Kerja Terhadap Kinerja Pegawai Pada Balai Besar Wilayah Sungai Pemali Juana Semarang Setiyo Utomo Darsono Darsono Insentif, disiplin kerja, lingkungan kerja dan kinerja pegawai Tujuan yang diinginkan dari kegiatan penelitian ini adalah untuk menguji dan menganalisis pengaruh Insentif, Disiplin Kerja, dan Lingkungan Kerja terhadap Kinerja Pegawai pada Balai Besar Wilayah Sungai (BBWS) Pemali Juana Semarang.  Penelitian ini yang menjadi populasi seluruh pegawai Balai Besar Wilayah Sungai (BBWS) Pemali Juana Semarang yang berjumlah 118 orang. Dalam penelitian ini sampel diambil dari seluruh populasi sebanyak 118 responden yang dijadikan sampel, dengan tehnik Sensus. Hasil penelitiannya adalah Insentif berpengaruh positif dan signifikan terhadap kinerja pegawai, semakin besar insentif yang diterima maka semakin tinggi kinerja pegawai pada Balai Besar Wilayah (BBWS) Pemali Juana Semarang. Disiplin kerja berpengaruh positif dan signifikan terhadap kinerja pegawai, semakin tinggi disiplin kerja maka semakin tinggi kinerja pegawai pada Balai Besar Wilayah (BBWS) Pemali Juana Semarang. Lingkungan kerja berpengaruh positif dan signifikan terhadap kinerja pegawai, semakin baik lingkungan kerja maka semakin baik kinerja pegawai pada Balai Besar Wilayah (BBWS) Pemali Juana Semarang. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2022-04-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/38 10.59725/de.v29i1.38 Dharma Ekonomi; Vol. 29 No. 1 (2022): DHARMA EKONOMI; 01-15 2964-5808 0853-5205 10.59725/de.v29i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/38/38 Copyright (c) 2022 DHARMA EKONOMI

oai:ejournals.stiedharmaputra-smg.ac.id:article/39 2025-05-05T06:28:05Z DE:ART driver

oai:ejournals.stiedharmaputra-smg.ac.id:article/40 2025-02-18T01:16:19Z DE:ART driver

Pengaruh Gaya Kepemimpinan, Lingkungan Kerja, Dan Komunikasi Terhadap Kinerja Pegawai Pada KPPBC Tipe Madya Pabean A Semarang Hizkia Brahmana Haryani Haryani Gaya Kepemimpinan, Lingkungan Kerja, Komunikasi, Kinerja Pegawai Tujuan penelitian ini adalah untuk mengetahui tentang Pengaruh Gaya Kepemimpinan, Lingkungan Kerja dan Komunikasi Terhadap Kinerja Pegawai KPPBC TMP A Semarang. Populasi yang digunakan adalah 61 pegawai Kantor Pengawasan dan Pelayanan Bea dan Cukai (KPPBC) Tipe Madya Pabean A Semarang. Penentuan sampel ini menggunakan teknik sensus random sampeling. Jumlah sampel yang digunakan dalam penelitian ini sejumlah 61 pegawai. Alat analisis data penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa gaya kepemimpinan berpengaruh positif terhadap kinerja pegawai. Hal ini ditunjukkan nilai t hitung lebih besar dari t table yaitu 2,725 > 1,672, dengan nilai sig. sebesar 0,009 < 0,05 (signifikan). Lingkungan kerja berpengaruh positif terhadap kinerja pegawai. Hal ini ditunjukkan nilai t hitung sebesar 4.451 > 1,672, dengan nilai sig. sebesar 0,000 < 0,05 (signifikan). Komunikasi berpengaruh positif terhadap kinerja pegawai. Hal ini ditunjukkan nilai t hitung yaitu sebesar 2.316 > 1,672, dengan  nilai  sig. sebesar 0,004 < 0,05 (signifikan). Hasil analisis regresi linier berganda diperoleh persamaan Y =  0,285X1 + 0,444X2 + 0,242X3 + e. Besarnya β1 = 0,285 (bertanda positif) dengan signifikansi 0,009 artinya semakin tinggi gaya kepemimpinan yang diberikan, maka akan mempengaruhi tinggi rendahnya kinerja pegawai. Besarnya β2 = 0,444 (bertanda positif) dengan signifikansi 0,000 artinya semakin tinggi lingkungan kerja pegawai, maka akan semakin tinggi kinerja pegawai. Besarnya β3 = 0,242 (bertanda positif) dengan signifikansi 0,004 artinya semakin tinggi komunikasi, maka akan semakin tinggi kinerja pegawai. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2022-04-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/40 10.59725/de.v29i1.40 Dharma Ekonomi; Vol. 29 No. 1 (2022): DHARMA EKONOMI; 16-31 2964-5808 0853-5205 10.59725/de.v29i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/40/41 Copyright (c) 2022 DHARMA EKONOMI

oai:ejournals.stiedharmaputra-smg.ac.id:article/41 2025-05-05T06:28:03Z DE:ART driver

oai:ejournals.stiedharmaputra-smg.ac.id:article/42 2025-05-05T06:28:01Z DE:ART driver

oai:ejournals.stiedharmaputra-smg.ac.id:article/43 2025-02-18T01:17:18Z DE:ART driver

Pengaruh Kualitas Produk, Harga, Dan Promosi Terhadap Keputusan Pembelian Konsumen Pada CV Mulia Utama Semarang Jonet Setiaji SB Handayani Kualitas Produk, Harga, Promosi, dan Keputusan Pembelian Penelitian ini bertujuan untuk menganalisis Pengaruh kualitas produk, harga, dan promosi Terhadap keputusan pembelian Pada CV Mulia Utama Semarang. Metode pengumpulan data menggunakan kusioner. Teknik pengambilan sampel menggunakan teknik accidental sampling. Sampel sebanyak 97 responden merupakan konsumen Pada CV Mulia Utama Semarang. Berdasarkan hasill pengujian Kualitas produk berpengaruh positif dan signifikan terhadap keputusan pembelian, hasil ini terbukti karena nilai t hitung lebih besar dari t tabel yaitu 3,369 > 1,661  dengan nilai sig. sebesar 0,001 < 0,05 dengan nilai koefisien regresi 0,242 maka dapat artikan bahwa semakin tinggi kualitas produk maka, semakin tinggi tingkat keputusan pembelian konsumen. Harga berpengaruh positif dan signifikan terhadap keputusan pembelian, hasil ini terbukti karena nilai t hitung lebih besar dari t tabel yaitu 6,738 > 1,661  dengan nilai sig. sebesar 0,000 < 0,05 dengan nilai koefisien regresi 0,544 maka dapat artikan bahwa semakin sesuai harga yang diberikan maka, semakin tinggi tingkat keputusan pembelian konsumen. Promosi berpengaruh positif dan signifikan terhadap keputusan pembelian, hasil ini terbukti karena nilai t hitung lebih besar dari t tabel yaitu 2,442 > 1,661  dengan nilai sig. sebesar 0,017 < 0,05 dengan nilai koefisien regresi 0,193 maka dapat artikan bahwa semakin tinggi promosi yang diberikan maka, semakin tinggi tingkat keputusan pembelian konsumen. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2023-03-21 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/43 10.59725/de.v29i1.43 Dharma Ekonomi; Vol. 29 No. 1 (2022): DHARMA EKONOMI; 32-47 2964-5808 0853-5205 10.59725/de.v29i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/43/43 Copyright (c) 2022 DHARMA EKONOMI

oai:ejournals.stiedharmaputra-smg.ac.id:article/44 2025-02-18T01:18:16Z DE:ART driver

Pengaruh Capital Adequacy Ratio, Loan Deposit Ratio Dan Non Performing Loan Terhadap Return On Asset Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (Studi Kasus Pada Bank Umum Swasta Nasional Devisa Periode 2016-2020) Lilis Nofitasari Dwi Rahayu Bank, Perekonomian, Keuangan. Bank memiliki peranan penting bagi perekonomian nasional, bank merupakan jantung perekonomian Nasional, hal ini di karenakan uang yang mengalir ke bank kemudian diedarkan kembali oleh bank ke sistem perekonomian untuk menjalankan kegiatan perekonomian. Semakin berkembangnya suatu bank akan di iringi oleh tantangan yang harus di hadapi oleh bank sebagai Lembaga keuangan yang berdasarkan kepercayaan (agent of trust). Salah satu tantangan dalam menghadapi persaingan bank adalah laporan kinerja keuangannya. Mengingat masyarakat akan menilai dan cenderung untuk memilih bank dengan laporan kinerja keuangan yang lebih baik dengan alasan tingkat risiko yang akan di hadapi akan lebih kecil. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2022-04-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/44 10.59725/de.v29i1.44 Dharma Ekonomi; Vol. 29 No. 1 (2022): DHARMA EKONOMI; 48-60 2964-5808 0853-5205 10.59725/de.v29i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/44/44 Copyright (c) 2022 DHARMA EKONOMI

oai:ejournals.stiedharmaputra-smg.ac.id:article/45 2025-02-18T01:19:15Z DE:ART driver

Pengaruh Capital Adequacy Ratio (CAR), Beban Operasional Pendapatan Operasional (BOPO), dan Non Performace Financing (NPF) Terhadap Profitabilitas pada Perusahaan Perbankan pada Bursa Efek Indonesia Tahun 2017-2019 Fidi Kurnianto Sri Harjanto Capital Adequacy Ratio (CAR), Beban Operasional Pendapatan Operasional (BOPO), Non Performace Financing (NPF) dan Profitabilitas Tujuan penelitian ini adalah untuk menguji pengaruh Capital Adequacy Ratio (CAR), Beban Operasional Pendapatan Operasional (BOPO), dan Non Performace Financing (NPF) Terhadap Profitabilitas pada Perusahaan Perbankan pada Bursa Efek Indonesia Tahun 2017-2019. Dalam penelitian ini yang menjadi populasi adalah jumlah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dari tahun 2017-2019 yang berjumlah 43 perusahaan. Sampel dalam penelitian ini yaitu berjumlah 23 perusahaan dengan metode purposive sampling. Hasil Penelitian menunjukkan bahwa nilai t-hitung Capital Adequacy Ratio (CAR) (X1) adalah sebesar 0,497 dan nilai probabilitas lebih besar dari 0,05 yaitu sebesar 0,621. Hal ini menunjukkan bahwa variabel Capital Adequacy Ratio (CAR) (X1) tidak berpengaruh signifikan terhadap Profitabilitas. Hipotesis pertama dalam penelitian ini ditolak. Nilai t-hitung Beban Operasional Pendapatan Operasional (BOPO) (X2) adalah sebesar -4,745 dan nilai probabilitas lebih kecil dari 0,05 yaitu sebesar 0,000. Hal ini menunjukkan bahwa variabel Beban Operasional Pendapatan Operasional (BOPO) (X2) berpengaruh signifikan terhadap Profitabilitas. Hipotesis kedua dalam penelitian ini diterima. nilai t-hitung Non Performance Financing (NPF) (X3) adalah sebesar 1,237 dan nilai probabilitas lebih besar dari 0,05 yaitu sebesar 0,221. Hal ini menunjukkan bahwa variabel Non Performance Financing (NPF) (X3) tidak berpengaruh signifikan terhadap Profitabilitas. Hipotesis ketiga dalam penelitian ini ditolak. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2022-04-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/45 10.59725/de.v29i1.45 Dharma Ekonomi; Vol. 29 No. 1 (2022): DHARMA EKONOMI; 61-76 2964-5808 0853-5205 10.59725/de.v29i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/45/45 Copyright (c) 2022 DHARMA EKONOMI

oai:ejournals.stiedharmaputra-smg.ac.id:article/46 2025-05-05T06:27:59Z DE:ART driver

oai:ejournals.stiedharmaputra-smg.ac.id:article/47 2025-02-18T01:20:16Z DE:ART driver

Pengaruh Independensi, Pengalaman Auditor, Due Professional Care Dan Akuntabilitas Terhadap Kualitas Audit (Studi Kasus Pada Auditor Di Kantor Akuntan Publik Semarang) Annisa Rachma Teana Sodikin Manaf Independensi, Pengalaman, Due Professional Care, Akuntabilitas dan Kualitas Audit Kualitas audit menjadi hal yang sangat diperhatikan oleh seorang auditor mengingat adanya krisis kepercayaan publik terkait beberapa kasus skandal keuangan yang dilakukan oleh Kantor Akuntan Publik (KAP). Terkait dengan fenomena tersebut, penelitian ini bertujuan untuk menganalisis pengaruh independensi, pengalaman, due professional care dan akuntabilitas terhadap kualitas audit. Responden penelitian ini adalah auditor yang bekerja pada KAP di Semarang. Jumlah sampel sebanyak 36 auditor yang diambil berdasarkan teknik Quota Sampling. Pengumpulan data menggunakan kuesioner. Adapun analisis data untuk menguji hipotesis menggunakan multiple regression yang diselesaikan dengan program SPSS versi 17. Dari hasil penelitian ini diperoleh kesimpulan bahwa: independensi yang ditunjukkan dengan besarnya t hitung sebesar 2,429 lebih besar dari t tabel sebesar 1,6896 dengan tingkat signifikasi sebesar 0,003 lebih kecil dari 0,05, pengalaman yang ditunjukkan dengan besarnya t hitung sebesar 1,845 lebih besar dari  t tabel sebesar 1,6896 dengan tingkat signifikasi sebesar 0,005 lebih kecil dari 0,05, due professional care yang ditunjukkan dengan besarnya t hitung sebesar 2,626 lebih besar dari t tabel sebesar 1,6896 dengan tingkat signifikasi sebesar 0,013 lebih kecil dari 0,05 dan akuntabilitas yang ditunjukkan dengan besarnya t hitung sebesar 1,918 lebih besar dari t tabel sebesar 1,6896 dengan tingkat signifikasi sebesar 0,034 lebih kecil dari 0,05 berpengaruh terhadap kualitas audit secara simultan (bersama-sama) maupun secara parsial. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2022-04-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/47 10.59725/de.v29i1.47 Dharma Ekonomi; Vol. 29 No. 1 (2022): DHARMA EKONOMI; 77-93 2964-5808 0853-5205 10.59725/de.v29i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/47/48 Copyright (c) 2022 DHARMA EKONOMI

oai:ejournals.stiedharmaputra-smg.ac.id:article/48 2025-05-05T06:27:57Z DE:ART driver

oai:ejournals.stiedharmaputra-smg.ac.id:article/49 2025-05-05T06:28:22Z DE:ART driver

oai:ejournals.stiedharmaputra-smg.ac.id:article/50 2025-02-18T01:22:07Z DE:ART driver

Pengaruh Kompetensi, Kompensasi, Dan Lingkungan Kerja Non Fisik Terhadap Kinerja Karyawan Pada Hotel Wimarion Semarang Aditya Rachmadi Mochamad Taufiq Kompetensi, Kompensasi, Linkungan Kerja Non Fisik Dan Kinerja Karyawan Penelitian ini bertujuan untuk menganalisis “Pengaruh Kompetensi, Kompensasi, dan Lingkungan Kerja Non Fisik Terhadap Kinerja Karyawan Pada Hotel Wimarion Semarang.” Metode pengumpulan data menggunakan kusioner. Teknik pengambilan sampel menggunakan teknik sensus. Sampel sebanyak 54 responden merupakan Karyawan Pada Hotel Wimarion Semarang. Berdasarka hasil penelitian, dihasilkan bahwa variabel kompetensi berpengaruh positif terhadap kinerja karyawan. Hal ini ditunjukan nilai t hitung lebih besar dari t table yaitu 2,250 > 1,675, dengan nilai sig. Sebesar 0,029 > 0,05 serta koefisien regresi (β1) bertanda positif sebesar 0,218 dapat diartikan bahwa semakin tinggi kompetensi yang dimiliki maka akan semakin tinggi kinerja karyawan. Jadi hipotesis terbukti. Variabel kompensasi berpengaruh positif terhadap kinerja karyawan. Hal ini ditunjukan nilai t hitung lebih besar dari t table yaitu 2,264 > 1,675, dengan nilai sig. sebesar 0,011 < 0,05 serta koefisien regresi (β2) bertanda positif sebesar 0,280 dapat diartikan bahwa semakin memuaskan kompensasi yang diberikan maka akan semakin tinggi kinerja karyawan. Jadi hipotesis terbukti. Sedangkan variabel lingkungan kerja non fisik berpengaruh positif terhadap kinerja karyawan. Hal ini ditunjukan nilai t hitung lebih besar t tabel yaitu 4,437 > 1,675, dengan nilai sig. Sebesar 0,000 < 0,05 serta koefisien regresi (β3) bertanda positif sebesar 0,471 dapat diartikan bahwa semakin baik lingkungan kerja non fisik karyawan maka akan semakin tinggi kinerja karyawan. Jadi hipotesis terbukti. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2022-10-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/50 10.59725/de.v29i2.50 Dharma Ekonomi; Vol. 29 No. 2 (2022): DHARMA EKONOMI; 60-76 2964-5808 0853-5205 10.59725/de.v29i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/50/50 Copyright (c) 2023 DHARMA EKONOMI

oai:ejournals.stiedharmaputra-smg.ac.id:article/51 2025-05-05T06:28:19Z DE:ART driver

oai:ejournals.stiedharmaputra-smg.ac.id:article/52 2025-02-18T01:23:15Z DE:ART driver

Pengaruh Kualitas Produk, Harga Dan Promosi Terhadap Keputusan Pembelian Tas Pada UD. Cindy Semarang Agita Marsindi Sutopo Sutopo Kemajuan Zaman, Persaingan, Perusahaan. Seiring dengan perkembangan dan kemajuan zaman mengakibatkan semakin ketatnya tingkat persaingan antar perusahaan. Persaingan yang ketat tidak hanya dilakukan oleh perusahaan dalam negeri saja, tetapi juga ditambah dengan banyaknya perusahaan asing yang masuk ke Indonesia. Oliver (2017) menjelaskan bahwa dalam era persaingan yang semakin ketat, salah satu cara untuk meningkatkan daya saing suatu perusahaan adalah dengan menghadirkan produk yang mempunyai kualitas tinggi serta mampu memenuhi keinginan konsumen, harga yang terjangkau, dan promosi yang menarik. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2022-10-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/52 10.59725/de.v29i2.52 Dharma Ekonomi; Vol. 29 No. 2 (2022): DHARMA EKONOMI; 77-90 2964-5808 0853-5205 10.59725/de.v29i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/52/52 Copyright (c) 2023 DHARMA EKONOMI

oai:ejournals.stiedharmaputra-smg.ac.id:article/53 2025-05-05T06:28:17Z DE:ART driver

oai:ejournals.stiedharmaputra-smg.ac.id:article/54 2025-02-18T01:24:08Z DE:ART driver

Pengaruh Kompetensi, Kepuasan Kerja Dan Komitmen Organisasi Terhadap Kinerja Karyawann Pada PT. BPR Mandri Artha Abadi Di Semarang Desi Pramita Sari Haryani Haryani kompetensi, kepuasan kerja, komitmen organisasi, kinerja karyawan Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kompetensi, kepuasan kerja dan komitmen organisasi terhadap kinerja karyawan. Penelitian ini dilakukan pada PT. BPR Mandri Artha Abadi di Semarang. Populasi dalam penelitian ini adalah seluruh karyawan PT. BPR Mandri Artha Abadi di Semarang dengan berjumlah 136 orang. Jumlah sampel yang diambil dalam penelitian ini adalah seluruh anggota populasi dengan metode sensus. Penelitian ini menggunakan teknis analisis regresi berganda. Hasil pengujian hipotesis pengaruh variabel kompetensi terhadap kinerja karyawan ditunjukan nilait hitung =2,953 > t tabel =1,657 dan angka signifikansi sebesar 0,004 < = 0,05 sehingga signifikan. Dengan demikian hipotesis (H1) bahwa kompetensi berpengaruh berpengaruh positif terhadap kinerja karyawan terbukti. Koefisien regresi variabel kompetensi atau β1 (beta) = 0,214 (positif) maka dapat diinterpretasikan bahwa semakin tinggi kompetensi, semakin tinggi kinerja karyawan. Pengujian hipotesis pengaruh variabel kepuasan kerja terhadap kinerja karyawan ditunjukan nilait hitung = 2,389> t tabel =1,657dan angka signifikansi sebesar 0,018 < = 0,05 sehingga signifikan. Dengan demikian hipotesis (H2) bahwa kepuasan kerja berpengaruh positif terhadap kinerja karyawanterbukti. Koefisien regresi variabel kepuasan kerja atau β2 (beta) = 0,215 (positif), maka dapat diinterpretasikan bahwa semakin tinggi kepuasan kerja, semakin tinggi kinerja karyawan. Pengujian hipotesis pengaruh variabel komitmen organisasi terhadap kinerja karyawan ditunjukan nilait hitung = 5,229>t tabel =1,657 dan angka signifikansi sebesar 0,000 <  = 0,05 sehingga signifikan. Dengan demikian hipotesis (H3) bahwa komitmen organisasi berpengaruh positif terhadap kinerja karyawan terbukti. Koefisien regresi variabel komunikas atau β3 (beta) = 0,453 (positif), maka dapat diinterpretasikan bahwa semakin baik komitmen organisasi yang diberikan, semakin tinggi kinerja karyawan. Berdasarkan hasil penelitian ini, PT. BPR Mandri Artha Abadi di Semarang agar lebih memperhatikan kompetensi dari karyawannya, membuat kepuasan kerja yang baik dan meningkatkan komitmen organisasi agar dapat meningkatkan kinerja karyawan. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2022-10-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/54 10.59725/de.v29i2.54 Dharma Ekonomi; Vol. 29 No. 2 (2022): DHARMA EKONOMI; 91-107 2964-5808 0853-5205 10.59725/de.v29i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/54/54 Copyright (c) 2023 DHARMA EKONOMI

oai:ejournals.stiedharmaputra-smg.ac.id:article/55 2025-05-05T06:28:15Z DE:ART driver

oai:ejournals.stiedharmaputra-smg.ac.id:article/56 2025-02-18T01:25:00Z DE:ART driver

Pengaruh Profitabilitas, Solvabilitas, Dan Ukuran Perusahaan Terhadap Audit Delay Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Di Bursa Efek Indonesia Tahun 2018 – 2021 Royan Bagus Hayyu Sri Harjanto Profitabilitas, Solvabilitas, Ukuran Perusahaan, dan Audit Delay Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, solvabilitas, dan ukuran perusahaan terhadap audit delay. Populasi penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode penelitian tahun 2018 – 2021 yang berjumlah sebanyak 30 perusahaan. Penelitian ini menggunakan metode purposive sampling dengan jumlah sampel sebanyak 16 perusahaan yang merupakan perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2018 – 2021. Model analisis yang digunakan dalam penelitian ini adalah model analisis regresi linier berganda yang dilakukan dengan bantuan program komputer SPSS versi 24.0 for windows.             Hasil dari penelitian yang diperoleh secara parsial (uji-t) menunjukan bahwa nilai t-hitung profitabilitas (X1) adalah sebesar –3,423 dengan nilai signifikasi sebesar 0,001. Maka t-hitung > t-tabel (–3,423 > 2,008) dan nilai signifikasi < 0,05 (0,001 < 0,05). Berdasarkan pernyataan tersebut, dapat disimpulkan bahwa variabel profitabilitas berpengaruh negatif terhadap audit delay. Nilai t-hitung solvabilitas (X2) adalah sebesar –3,875 dengan nilai signifikasi sebesar 0,000. Maka t-hitung > t-tabel (–3,875 > 2,008) dan nilai signifikasi < 0,05 (0,000 < 0,05). Berdasarkan pernyataan tersebut, dapat disimpulkan bahwa variabel solvabilitas berpengaruh negatif terhadap audit delay. Nilai t-hitung ukuran perusahaan (X3) adalah sebesar 1,372 dengan nilai signifikasi sebesar 0,176. Maka t-hitung < t-tabel (1,372 < 2,008) dan nilai signifikasi > 0,05 (0,176 > 0,05). Berdasarkan pernyataan tersebut, dapat disimpulkan bahwa variabel ukuran perusahaan tidak berpengaruh terhadap audit delay. Nilai F-hitung sebesar 8,755 dan F-tabel sebesar 2,786 atau F-hitung > F-tabel dengan nilai signifikasi yaitu 0,000 < 0,05. Berdasarkan pernyataan tersebut, dapat disimpulkan bahwa variabel profitabilitas, solvabilitas, dan ukuran perusahaan secara simultan (uji-f) atau secara bersama – sama berpengaruh terhadap audit delay. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2022-10-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/56 10.59725/de.v29i2.56 Dharma Ekonomi; Vol. 29 No. 2 (2022): DHARMA EKONOMI; 108-126 2964-5808 0853-5205 10.59725/de.v29i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/56/56 Copyright (c) 2023 DHARMA EKONOMI

oai:ejournals.stiedharmaputra-smg.ac.id:article/57 2025-02-03T01:57:18Z DE:ART driver

oai:ejournals.stiedharmaputra-smg.ac.id:article/58 2025-05-05T06:28:14Z DE:ART driver

oai:ejournals.stiedharmaputra-smg.ac.id:article/59 2025-02-18T01:26:01Z DE:ART driver

Pengaruh Pendidikan Dan Pelatihan, Partisipasi Pengguna, Dan Dukungan Manajemen Puncak Terhadap Kinerja Sistem Informasi Akuntansi Di PT. Triangle Motorindo Semarang Tri Yuli Risanti Heru Sulistiyo Pendidikan dan Pelatihan, Partisipasi Pengguna, Dukungan Manajemen Puncak Dan Kinerja Sistem Informasi Akuntansi Tujuan penelitian ini adalah untuk mengetahui pengaruh pendidikan dan pelatihan, partisipasi pengguna, dan dukungan  manajemen puncak terhadap kinerja sistem informasi akuntansi di Triangle Motorindo Semarang. Populasi dalam penelitian ini yaitu seluruh karyawan Triangle Motorindo Semarang sebanyak 75 karyawan. Pengambilan sampel dalam penelitian ini menggunakan metode purposive  sampling. Jumlah sampel dalam penelitian ini sebanyak 45karyawan. Alat analisis data penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa pendidikan dan pelatihan tidak berpengaruh terhadap kinerja sistem informasi akuntansi. Partisipasi pengguna berpengaruh positif terhadap kinerja sistem informasi akuntansi. Dukungan manajemen puncak berpengaruh positif terhadap kinerja sistem informasi akuntansi. Nilai koefisien Y = Y = 0,061X1 + 0,479X2 + 0,473X3. Koefisien regresi pelatihan dan pendidikan (X1) sebesar 0,061 (bertanda positif), hal ini berarti bahwa jika pelatihan dan pendidikan semakin meningkat maka kinerja sistem informasi akuntansi juga semakin meningkat. Nilai koefisien regresi partisipasi pengguna (X2) sebesar 0,479 (bertanda positif),  hal ini berarti jika suatu partisipasi pengguna semakin besar maka kinerja sistem informasi akuntansi semakin meningkat. Nilai koefisien regresi dukungan manajemen puncak (X3) sebesar 0,473 (bertanda positif), hal ini berarti jika dukungan manajemen puncak semakin baik maka kinerja sistem informasi akuntansi semakin meningkat.       Nilai Adjusted R Square sebesar 0,754 yang berarti bahwa 75,4% variasi variabel kinerja sistem informasi akuntansi dipengaruhi oleh variasi variabel pendidikan dan pelatihan (X1), partisipasi pengguna (X2) dan dukungan manajemen puncak (X3). Sedangkan sisanya 24,6% variasi variabel kinerja sistem informasi akuntansi dipengaruhi oleh variasi variabel lain yang tidak termasuk dalam penelitian ini. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2022-10-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/59 10.59725/de.v29i2.59 Dharma Ekonomi; Vol. 29 No. 2 (2022): DHARMA EKONOMI; 127-141 2964-5808 0853-5205 10.59725/de.v29i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/59/59 Copyright (c) 2023 DHARMA EKONOMI

oai:ejournals.stiedharmaputra-smg.ac.id:article/60 2025-02-18T01:26:53Z DE:ART driver

Pengaruh Penerapan Sistem Informasi Pengolahan Data Absensi Dan Penggajian Terhadap Kinerja Karyawan PT Pesona Mutiara Indonesia Semarang Lailatul A’yuni Bagus Kusuma Ardi Sistem Informasi Pengolahan Data Absensi, Sistem Penggajian, Kinerja Karyawan Tujuan penelitian ini adalah untuk mengetahui pengaruh penerapan sistem informasi pengolahan data absensi dan penggajian terhadap kinerja karyawan   PT   Pesona   Mutiara   Indonesia   Semarang.   Populasi   dalam penelitian ini yaitu seluruh karyawan PT. Pesona Mutiara Indonesia Semarang sebanyak 90 karyawan. Adapun sampel yang diambil dengan menggunakan teknik Purposive Sampling yaitu sebanyak 40 karyawan. Alat analisis data penelitian ini menggunakan regresi linier berganda. Hasil  analisis  menunjukkan  bahwa Sistem  informasi  pengolahan data absensi berpangaruh positif terhadap kinerja karyawan. Hal ini dibuktikan dengan nilai t hitung lebih besar dari t table yaitu 4,381 > 1,686, dengan   nilai   signifikan   sebesar   0,000   <   0,05.    Sistem    penggajian berpangaruh positif terhadap kinerja karyawan. Hal ini dibuktikan dengan nilai t hitung lebih besar t tabel yaitu 6,457 > 1,686, dengan nilai signifikan sebesar 0,000 < 0,05. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2022-10-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/60 10.59725/de.v29i2.60 Dharma Ekonomi; Vol. 29 No. 2 (2022): DHARMA EKONOMI; 142-154 2964-5808 0853-5205 10.59725/de.v29i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/60/60 Copyright (c) 2023 DHARMA EKONOMI

oai:ejournals.stiedharmaputra-smg.ac.id:article/66 2025-01-23T07:36:21Z DE:ART driver

Pengaruh Etika Bisnis Islam Dalam Meningkatkan UMKM : Studi Literature Aji Argo Putro Dety Mulyanti business ethics, Islamic business ethics, UMKM. The article titled "The Influence of Islamic Business Ethics in Enhancing UMKM" by Manna et al. elaborates on how Micro, Small, and Medium Enterprises (UMKM) are one of the solutions to address economic challenges in society. However, UMKM entrepreneurs often encounter various challenges in running their businesses, which has led to the emergence of the Islamic economic system as a solution to these problems. In applying Islamic business ethics, there are several rules that must be followed. This research uses a qualitative research method and a literature review approach by searching for several relevant journals and articles about the application of Islamic business ethics in enhancing UMKM. The results of this study indicate that the application of Islamic business ethics needs to be implemented to increase awareness in business practices. The application of Islamic business ethics also has a positive impact on enhancing UMKM. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2023-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/66 10.59725/de.v30i1.66 Dharma Ekonomi; Vol. 30 No. 1 (2023): DHARMA EKONOMI; 01-06 2964-5808 0853-5205 10.59725/de.v30i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/66/66 Copyright (c) 2023 DHARMA EKONOMI

oai:ejournals.stiedharmaputra-smg.ac.id:article/67 2025-01-23T07:36:21Z DE:ART driver

Analisis Perkembangan Pembayaran Sistem Non Tunai Di Era 4.0 (QRIS) Di Kota Palangka Raya Muhammad Farras Nasrida Melya Nanda QRIS, Payment Development, Technology, Education This istudy aimsi to analyze thei development of the usei of a non-cashi payment systemi using QRIS in thei City of Palangka Raya ini the erai of theiindustrial 4.0. Theimethod usediis aisurvey through questionnaires to users and merchants who use QRIS as a payment system. Thei collected datai were analyzedi using descriptiveistatistical techniquesiand factorianalysis toiidentify theifactorsithat influenceithe useiof QRISiin Palangkai RayaiCity. The results of the study show that the use of QRIS in Palangka Raya City has experienced significant developments in the last two years. Factorsithat influenceithe use ofi QRISi are ease of use, transaction security, and financial benefits. The implication ofi the resultsi of thisi study isi that therei is a needi to improve education andi outreach about using QRIS as an alternative to non-cash payment systems in Palangka Raya City. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2023-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/67 10.59725/de.v30i1.67 Dharma Ekonomi; Vol. 30 No. 1 (2023): DHARMA EKONOMI; 07-15 2964-5808 0853-5205 10.59725/de.v30i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/67/67 Copyright (c) 2023 DHARMA EKONOMI

oai:ejournals.stiedharmaputra-smg.ac.id:article/70 2025-02-03T02:03:58Z DE:ART driver

Tinjauan Pemasaran Pariwisata Melalui Teknologi Informasi Sebagai Perencanaan Manajemen Industri Pariwisata : Suatu Kajian Literatur Edi Irawan Marketing, Tourism, Technology, Information. This article aims to review and seek to inform about the concept of reviewing tourism marketing through information technology as a tourism industry management plan. The research method used is qualitative and literature studies or library research Based on the results and discussion, it can be concluded theoretically that to understand tourism marketing reviews through information technology as a management model planning in the tourism industry requires several important things including: (a) Travel consumer, (b) Trends in tourism technology, (c ) Digital Marketing (DM) and (d) Virtual Reality (VR). Technology is a central element and a foundation for actors in the tourism industry promoting media that is relevant to the development of information technology, especially in the form of social media and websites. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2023-05-09 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/70 10.59725/de.v30i1.70 Dharma Ekonomi; Vol. 30 No. 1 (2023): DHARMA EKONOMI; 16-32 2964-5808 0853-5205 10.59725/de.v30i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/70/70 Copyright (c) 2023 DHARMA EKONOMI

oai:ejournals.stiedharmaputra-smg.ac.id:article/71 2025-01-23T07:36:21Z DE:ART driver

Analisis Pengaruh Pajak Daerah Dan Rertribusi Daerah Terhadap PAD Kota /Kabupaten Di Provinsi Sumatera Utara Sophia Hanum Noni Rozaini Regional Taxes, Regional Levies, Regional Own Revenue, Panel Data. This study aims to analyze the effect of local taxes and regional levies on city/regency local revenue (PAD) in North Sumatra province for the 2016-2021 period. The research method used is panel data regression method. This type of research uses quantitative methods and the data used is secondary data, namely data on local taxes, regional levies and PAD. The chosen research method is the fixed effect model. From the simultaneous test results, it was found that local taxes and regional levies have a significant effect on regional original income with a significance value of 0.000. From the results obtained, it is hoped that the city/regency governments in North Sumatra Province can make better use of the available sources of development financing funds to increase the amount of Local Own Revenue, especially those sourced from Regional Taxes and Regional Levies. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2023-05-09 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/71 10.59725/de.v30i1.71 Dharma Ekonomi; Vol. 30 No. 1 (2023): DHARMA EKONOMI; 33-45 2964-5808 0853-5205 10.59725/de.v30i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/71/71 Copyright (c) 2023 DHARMA EKONOMI

oai:ejournals.stiedharmaputra-smg.ac.id:article/72 2025-01-23T07:36:21Z DE:ART driver

Analisis Pengaruh Pertumbuhan Ekonomi, Pengangguran Dan Kemiskinan Terhadap Ketimpangan Pendapatan Di Provinsi Kalimantan Tengah Tahun 2016-2020 Deny Anugrah Alexandra Hukom Economic Growth, Unemployment, Poverty, Income Inequality This study aims to investigate how much influence three factors have on income inequality in Central Kalimantan Province, namely economic growth, the unemployment rate, and the poverty rate. The descriptive quantitative method is one of the methods used in statistical data analysis. It shows that the unemployment rate and poverty level significantly affect income inequality in Central Kalimantan, while economic growth has no significant effect. However, it is essential to remember that other factors affecting income inequality in Central Kalimantan are not included in the research model. Based on the analysis results in this study, there is a significant relationship between the independent variables, namely the unemployment rate and the poverty rate, with the dependent variable. Namely income inequality (Gini Ratio) in 13 regencies/cities in Central Kalimantan Province. However, the economic growth variable has no significant effect on income inequality. These results were obtained using the Random Effect Model method and the t-test statistic. Therefore, it is advisable to consider the unemployment and poverty rates in formulating policies to reduce income inequality in Central Kalimantan. However, it is essential to remember that other factors affect income inequality that are not included in the research model, so further research is needed to deepen understanding of these factors.   sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2023-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/72 10.59725/de.v30i1.72 Dharma Ekonomi; Vol. 30 No. 1 (2023): DHARMA EKONOMI; 46-56 2964-5808 0853-5205 10.59725/de.v30i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/72/72 Copyright (c) 2023 DHARMA EKONOMI

oai:ejournals.stiedharmaputra-smg.ac.id:article/73 2025-01-23T07:36:21Z DE:ART driver

Leader Member Exchange Terhadap Perilaku Inovatif Karyawan UMKM: Scoping Review Lutfi Lutfi Sopiah Sopiah Leader Member Exchange, Innovative Behavior, MSME Employees, Scoping Review Employee innovative behavior is very important in increasing the growth and development of MSMEs. The purpose of this study was to determine the influence of leader member exchange on the innovative behavior of MSME employees and the driving factors of leader member exchange on the innovative behavior of MSME employees. This study uses this scoping method to examine the most relevant and significant literature on leader member exchange (LMX) with related research methods. This research draws articles from several reputable national and international data bases or journals published from 2017 to 2023. The results of this study indicate that the relationship between leaders and team members in MSMEs has a significant impact on the innovative level of employees in MSMEs and the driving factors in LMX that influence the innovative behavior of MSME employees include leader support, mutual trust, open communication, recognition, and creative freedom sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2023-05-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/73 10.59725/de.v30i1.73 Dharma Ekonomi; Vol. 30 No. 1 (2023): DHARMA EKONOMI; 57-77 2964-5808 0853-5205 10.59725/de.v30i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/73/73 Copyright (c) 2023 DHARMA EKONOMI

oai:ejournals.stiedharmaputra-smg.ac.id:article/115 2025-02-05T06:54:59Z DE:ART driver

Dampak Pengetahuan Manajemen dan Inovasi terhadap Kinerja UMKM : (Studi Kasus: UMKM di Aceh) Muridha Hasan Rila Maufira Nasruddin Nasruddin Sabitah Sabitah Knowledge Management Innovation Performance MSMEs The performance of MSMEs can be measured by achieving good performance during a certain period. Good MSME performance can contribute to improving the country's economy. The purpose of this study was to determine the impact of management knowledge and innovation on MSME performance in MSMEs in Aceh. The type of research used is quantitative descriptive research. The population in this study were MSME actors in Aceh. The sample used was non-probability sampling using the Slovin formula with a total sample of 228 respondents. The methods used in this study were validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test, partial test (t), Simultaneous test (F), and determination test (R). Data were processed using SPSS software version 25. The results of this study indicate that knowledge management has a significant effect on MSME performance in MSME actors in Aceh. Innovation has a positive and significant effect on MSME performance in MSME actors in Aceh. knowledge management and innovation simultaneously have a positive and significant effect on the performance of MSMEs in Aceh. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2024-10-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/115 10.59725/de.v31i2.115 Dharma Ekonomi; Vol. 31 No. 2 (2024): DHARMA EKONOMI; 01-12 2964-5808 0853-5205 10.59725/de.v31i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/115/79 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/116 2025-02-21T03:57:08Z DE:ART driver

Anteseden dan Konsekuensi Ekonomi Sirkular Berbasis Lahan Basah di Kalimantan Selatan: Studi Etnografi (Perspektif Syariah) Shaddiq, Syahrial Aini, Nur Circular Economy Local Wisdom Wetlands Sharia Values Sustainable Development This study examines the implementation of a wetland-based circular economy in South Kalimantan, which integrates local wisdom and sharia values ​​for sustainable natural resource management. The purpose of this study is to understand how the principles of ta'awun (mutual cooperation), maslahah, and istihsan can encourage organic waste management, ecosystem conservation, and improve community welfare through a circular economy. The method used is an ethnographic study, with a qualitative approach to explore the experiences, views, and practices of local communities in implementing this concept. The results of the study indicate that a wetland-based circular economy not only provides economic and environmental benefits, but also strengthens social and religious values ​​through cross-sector collaboration involving the community, government, and the private sector, as well as the implementation of sharia instruments such as productive waqf and environmental zakat for sustainable development in South Kalimantan. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2024-10-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/116 10.59725/de.v31i2.116 Dharma Ekonomi; Vol. 31 No. 2 (2024): DHARMA EKONOMI; 13-20 2964-5808 0853-5205 10.59725/de.v31i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/116/141 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/120 2025-02-05T06:54:56Z DE:ART driver

Evaluating Market Structure, Firm Behavior, And Sustainability In The Maritime Industry Using Scp Framework Hesti Ekawati Muhammad Zilal Hamzah Eleonora Sofilda Ahmad Ahmad Maritime Industry SCP Framework Corporate Environmental Responsibility Sustainability Green Technologies The maritime industry plays a critical role in global trade but faces growing pressure to integrate environmental sustainability into its operations. This research analyzes the industry using the Structure-Conduct-Performance (SCP) framework to understand the relationship between market structure, firm behavior, and both economic and environmental performance. The study provides original value by extending the traditional SCP model to include environmental sustainability, addressing a critical gap in previous research. Key research questions include how market concentration, regulatory compliance, corporate environmental responsibility (CER), and technological innovation affect both profitability and sustainability. Using qualitative data from industry professionals and maritime educators, the analysis highlights that proactive regulatory compliance and high CER commitment drive superior economic and environmental outcomes. Firms that invest in green technologies enjoy enhanced performance, while those prioritizing short-term profits struggle with long-term competitiveness. The results offer practical insights for policymakers and industry leaders, emphasizing the need for inclusive market structures and stronger regulatory frameworks to support sustainability across the sector. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2025-01-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/120 10.59725/de.v32i1.120 Dharma Ekonomi; Vol. 31 No. 2 (2024): DHARMA EKONOMI; 21-40 2964-5808 0853-5205 10.59725/de.v31i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/120/85 Copyright (c) 2025 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/123 2025-02-05T06:54:57Z DE:ART driver

Insights From Industry, Educators, and Graduates (Enhancing Financial Sustainability and Competency Development in Maritime Education) Rosna Yuherlina Siahaan Harita Julie Zefanya Matondang Maritime Education Financial Sustainability Business Competency Shipping Management Vocational Training The maritime industry requires financially literate and strategically competent professionals to navigate challenges in shipping management, business sustainability, and economic resilience. However, vocational maritime education often lacks practical financial training and sustainability-driven business strategies, creating gaps between academic learning and industry needs. This research addresses these gaps by analyzing how maritime education aligns with financial sustainability and business competency development. Unlike previous studies that separately examine maritime education or financial sustainability, this research integrates expert insights, graduate experiences, and educator perspectives to develop a holistic framework for maritime business and financial training. The findings contribute to policy discussions on improving vocational curricula and bridging industry-academia gaps. This study investigates the effectiveness of maritime vocational education in developing competencies in financial decision-making, economic resilience, and business sustainability. It evaluates curriculum alignment with industry demands and identifies key areas for enhancement. A qualitative research design was used, incorporating semi-structured interviews with 13 maritime professionals, 4 educators, and 33 graduates. Thematic analysis was applied to assess vocational training effectiveness in financial sustainability and business resilience. Findings reveal strong technical competency but gaps in financial literacy and sustainability-driven business strategies. Maritime education programs scored 9/10 in effectiveness, but practical applications of financial decision-making and risk management need reinforcement. This study provides actionable insights for vocational training reforms, emphasizing applied financial education, industry collaboration, and sustainability-driven business strategies. The findings support future curriculum development to equip maritime professionals with enhanced financial and managerial competencies for industry leadership. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2025-01-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/123 10.59725/de.v31i2.123 Dharma Ekonomi; Vol. 31 No. 2 (2024): DHARMA EKONOMI; 41-52 2964-5808 0853-5205 10.59725/de.v31i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/123/88 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/128 2025-02-05T06:54:57Z DE:ART driver

Kontribusi Etika, Keberlanjutan dan Tanggung Jawab Sosial dalam Dunia Bisnis Internasional Hendra Ibrahim Rizky Azura Enia Fadila Sitakar Business Ethics Corporate International Business Sustainability This research aims to analyze the contribution of business ethics, sustainability, and corporate social responsibility (CSR) in international business. Using a descriptive qualitative method based on literature study, this research explores various literatures from scientific journals, academic books, and sustainability reports of global companies and organizations. The results show that business ethics play a role in building corporate reputation, maintaining stakeholder trust, and ensuring fair and transparent business practices. Sustainability is a key aspect of international business operations, especially in the face of global challenges such as climate change, resource exploitation, and social inequality. Meanwhile, the implementation of CSR in international business not only improves the company's image but also has a positive impact on society and the environment, in line with the Triple Bottom Line concept (people, planet, profit). In addition to the benefits, this study also identifies challenges in the implementation of business ethics, sustainability and CSR, such as regulatory differences between countries and the complexity of balancing economic and social interests. Therefore, companies are expected to integrate these principles into their business strategies to achieve long-term sustainability and meet the demands of a global market that increasingly emphasizes ethical and responsible business practices. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2024-10-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/128 10.59725/de.v31i2.128 Dharma Ekonomi; Vol. 31 No. 2 (2024): DHARMA EKONOMI; 53-62 2964-5808 0853-5205 10.59725/de.v31i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/128/91 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/131 2025-02-05T06:54:58Z DE:ART driver

Persepsi Stakeholder terhadap Inovasi Digital dalam Jasa Keagenan Kapal di Pelabuhan Batam Samiyono Samiyono Agung Kwartama Paiman Paiman Desiana Endah Pramesti Sumiyatiningsih Sumiyatiningsih Akhmad Sopani Digital innovation Services Ship agency Stakeholder perceptions Digital innovation has become a crucial catalyst for the transformation of the ship agency services sector, particularly within the Port of Batam. This paper seeks to examine the perceptions of diverse stakeholders, including shipping agents, vessel owners, and local authorities, regarding the integration of digital innovations into ship agency services. Employing a combination of qualitative and quantitative methodologies, this research collects data through surveys and in-depth interviews with pertinent stakeholders. The results reveal that although challenges exist in the adoption of technology, a substantial majority of stakeholders acknowledge the considerable advantages of digital innovation, such as enhanced operational efficiency, improved transparency, and cost reduction. This study aims to provide insightful perspectives for policymakers and industry professionals in crafting more effective strategies for the deployment of digital innovation in the ship agency domain. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2024-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/131 10.59725/de.v31i2.131 Dharma Ekonomi; Vol. 31 No. 2 (2024): DHARMA EKONOMI; 63-70 2964-5808 0853-5205 10.59725/de.v31i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/131/94 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/134 2025-02-11T02:09:50Z DE:ART driver

Pengaruh Saluran Distribusi, Persepsi Harga dan Ketersediaan Produk terhadap Kepuasan Konsumen Gas Elpiji PT Arie Mulya Barutama Semarang Aulia Akbar Raynaldo Priyambodo Ida Martini Alriani Distribution Channels Price Perception Product The purpose of this research is to determine the influence of distribution channels, price perceptions, product availability on consumer satisfaction at PT. Arie Mulya Barutama Semarang. The population of this study was 140 customers. The samples taken using saturated sampling techniques were 140 respondents. This research data analysis tool uses multiple linear regression. The research results show that Distribution Channels have a positive effect on Consumer Satisfaction. This is shown by the calculated t value of 4.758 >1.655, with a sig value. equal to 0.000 < 0.05 (significant). Price Perception has a positive effect on Consumer Satisfaction. This is shown by the calculated t value being greater than the t table, namely 3.312 > 1.655, with a sig value. equal to 0.001<0.05 (significant). Product Availability has a positive effect on Consumer Satisfaction. This is shown by the calculated t value, which is 3.953 > 1.655, with a sig value. equal to 0.000 < 0.05 (significant). sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2024-12-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/134 10.59725/de.v31i1.134 Dharma Ekonomi; Vol. 31 No. 1 (2024): DHARMA EKONOMI; 01-13 2964-5808 0853-5205 10.59725/de.v31i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/134/95 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/135 2025-02-05T06:54:58Z DE:ART driver

Pemanfaatan Metode Pembayaran QRIS bagi Kalangan Muda sebagai Upaya Mempermudah Transaksi Keuangan Ulfatul Khasanah Ayu Maretta Maharani Utilization QRIS Transactions Young People Continuous improvements in infrastructure, security measures, and user education can help address these weaknesses and improve the overall effectiveness of QRIS as a digital payment solution. Some of the roles of using QRIS in the millennial generation are convenience. QRIS makes it easy for millennials to make digital payments without the need to carry cash or credit/debit cards. They can simply use their mobile phones to scan the QR code and complete the payment transaction. QRIS transactions are processed in real-time, meaning payments can be completed almost instantly. Many digital payment platforms that support QRIS offer promotions and discounts to users who make payments using their platform. This is especially attractive to millennials who are always looking for ways to save money. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2024-12-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/135 10.59725/de.v31i2.135 Dharma Ekonomi; Vol. 31 No. 2 (2024): DHARMA EKONOMI; 71-78 2964-5808 0853-5205 10.59725/de.v31i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/135/96 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/137 2025-02-11T02:09:46Z DE:ART driver

Pengaruh Gaji, Insentif, dan Motivasi Kerja terhadap Kinerja Karyawan PT. Pan Pacific Jakarta Cabang Semarang Intan Raysita Putu Sulastri Salary Incentives Motivation Employee Performance This research aims to determine the effect of salary, incentives and motivation on the performance of PT employees. Pan Pacific Jakarta Semarang Branch. The data used is primary data, namely data obtained through questionnaires distributed to PT employees. Pan Pacific Jakarta Semarang Branch The sampling used in this research was simple random sampling. The number of samples in this research was 62 employees from 162 populations by using the Slovin formula. Then the data collection method is through questionnaires and data analysis using SPSS which includes validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, F test, as well as hypothesis testing using the t test and R2. The research results are 1). Salary (X1) has a positive effect on employee performance (Y). This is proven by the calculated t value of 2.384 > t calculated 2.000 with a significance value of 0.020 < 0.05 (significant). 2). Incentives (X2) have no effect on employee performance (Y). This is proven by the calculated t value of 1.453 < t table 2.000 with a significance value of 0.152 > 0.05 (not significant). 3). The influence of motivation (X3) has a positive effect on employee performance (Y). This is proven by the calculated t value of 2.545 > t table 2.000 with a significance value of 0.014 < 0.05 (significant). sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2024-12-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/137 10.59725/de.v31i1.137 Dharma Ekonomi; Vol. 31 No. 1 (2024): DHARMA EKONOMI; 14-28 2964-5808 0853-5205 10.59725/de.v31i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/137/98 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/138 2025-02-11T02:09:46Z DE:ART driver

Optimalisasi Secondary Reserve terhadap Dana Simpanan Wadiah di PT Bank Syariah Indonesia Faridatun Najiyah Noor Iffatin Nadhifah Secondery Reserve Wadiah BSI This study aims to analyze the influence of secondary reserves, which consist of placements in other banks, securities owned, and acceptance bills, on wadiah deposits at PT Bank Syariah Indonesia Tbk. using a quantitative approach with secondary data from the bank's monthly financial statements for the period 2022-2024. Researchers select relevant research subjects to obtain significant findings. The data were processed using descriptive statistical analysis and multiple linear regression with the help of the SPSS program to test the hypothesis. The results show that there is a significant influence of independent variables on dependent variables, which illustrates the importance of asset quality and fund management in increasing customer trust and, ultimately, the growth of deposits. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2024-12-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/138 10.59725/de.v31i1.138 Dharma Ekonomi; Vol. 31 No. 1 (2024): DHARMA EKONOMI; 29-43 2964-5808 0853-5205 10.59725/de.v31i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/138/99 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/144 2025-02-11T02:09:47Z DE:ART driver

Penanganan Permukiman Kumuh di Kelurahan Kota Uneng Kabupaten Sikka Marsi Nini Aryanti Yosefina Andia Dekrita Margaretha Yulianti Handling Slum Settlement Uneng This study aims to find out the role of the Regional Research and Innovation Development Planning Agency in Handling Slum Settlements in Uneng City Subdistrict, Sikka Regency. The problems faced are limited basic infrastructure such as roads, clean water and inadequate sanitation. This is because this area has experienced a significant increase in population and this has not been balanced with the development of adequate basic infrastructure. The research method used is a qualitative method and is analyzed qualitatively. The results of this research show that the role of the Regional Research and Innovation Development Planning Agency in Handling Slum Settlements in Uneng City Subdistrict is to coordinate aspects of the preparation and integration of policies, strategies, norms, standards, guidelines and criteria for the implementation of Housing and Settlement Areas (PKP), Coordinating technical aspects of defense, licensing, design and technical feasibility as well as integration of Housing and Settlement Area (PKP) facilities and infrastructure, Coordinating institutional aspects, including coordinating, formulating policies, strengthening institutional capacity, as well as building partnerships with other parties including the community in the form of empowerment and cooperation as well as developing databases and information on housing and residential areas (PKP), Coordinating and developing a monitoring and evaluation system for PKP implementation, including performance measurement and PKP standard parameters.   sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2024-12-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/144 10.59725/de.v31i1.144 Dharma Ekonomi; Vol. 31 No. 1 (2024): DHARMA EKONOMI; 44-57 2964-5808 0853-5205 10.59725/de.v31i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/144/105 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/145 2025-02-07T09:25:56Z DE:ART driver

Analisis Penerapan Software Accurate System Pada Siklus Pembelian Perusahaan Manufaktur Karsam Karsam M. Fathon Ulil Fadilah Putri aisyha Accurate Systems Purchasing cycles Manufacturing companies Efficiency Information technology This research aims to analyze the implementation of Accurate System software in supporting the efficiency and effectiveness of the purchasing cycle in manufacturing companies. The purchasing cycle is one of the critical processes that affects the smoothness of operations and cost management of the company. In this study, an analysis was conducted on the implementation of the Accurate System software. The research methods used included data collection through interviews, observations, and documentation studies at manufacturing companies. The research results show that the Accurate System is capable of increasing the speed of the purchasing process, reducing the risk of recording errors, and providing accurate and real-time reports for decision-making. However, there are several challenges in its implementation, such as the need for user training and adjustments to the specific needs of the company. These findings contribute to manufacturing companies in optimizing the management of the purchasing cycle through information technology. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2025-02-05 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/145 10.59725/de.v31i2.145 Dharma Ekonomi; Vol. 31 No. 2 (2024): DHARMA EKONOMI; 79-90 2964-5808 0853-5205 10.59725/de.v31i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/145/106 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/146 2025-02-11T02:09:47Z DE:ART driver

Strategi Badan Pendapatan Daerah dalam Peningkatan Tahunan Pajak Reklame terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Sikka Ananias Luis Ga’a Andreas Rengga Viktor Eko Transilvanus Advertising Tax Local Original Income (PAD) Advertising tax is one of the significant sources of Local Revenue (PAD) in Sikka Regency, contributing up to 25% of the total PAD. This study discusses the strategies implemented by the Sikka Regency Regional Revenue Agency (BAPENDA) to increase advertising tax revenue annually. These strategies include digitalization of administrative services, intensive socialization to the community, strict law enforcement, and collaboration with related agencies such as Satpol PP and the Prosecutor's Office. The results of the study indicate that optimization of advertising tax revenue can be achieved through simplification of the administrative process, technology-based supervision, and revenue diversification by utilizing the potential of digital advertising. Supporting factors include proactive policies of the local government, while the main inhibiting factors are low taxpayer compliance and lack of socialization. Through a collaborative approach, innovation, and law enforcement, advertising tax is expected to provide a greater contribution to Sikka Regency's PAD, support regional development, and create a more modern, transparent, and sustainable tax management system. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2024-12-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/146 10.59725/de.v31i1.146 Dharma Ekonomi; Vol. 31 No. 1 (2024): DHARMA EKONOMI; 58-73 2964-5808 0853-5205 10.59725/de.v31i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/146/107 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/147 2025-02-11T02:09:48Z DE:ART driver

Analisis Pemanfaatan Hasil Riset dalam Perencanaan Pembangunan Daerah Kabupaten Sikka Eufrasia Octriancy Yohendri Yosefina Andia Dekrita Imelda Virgula Wisang Utilization Research Results Development This study aims to find out how to use research results in Sikka Regency Regional Development Planning. The problems faced are limited human resources, minimal budget for research and development activities, low coordination between research institutions and the government, and the results of recommendations from research that are not optimal. The research method used is a qualitative method.  Data collected through interviews and analyzed qualitatively. The results of this research show that analysis of the use of research results is important to increase the effectiveness and efficiency of development programs, reduce uncertainty, and minimize the risk of failure in Sikka Regency Regional Development Planning.   sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2024-12-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/147 10.59725/de.v31i1.147 Dharma Ekonomi; Vol. 31 No. 1 (2024): DHARMA EKONOMI; 74-87 2964-5808 0853-5205 10.59725/de.v31i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/147/108 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/148 2025-02-05T07:49:31Z DE:ART driver

Pemanfaatan Sistem Informasi Gaji (SIMGAJI) dalam Perhitungan Tunjangan Keluarga Aparatur Sipil Negara di Kabupaten Sikka Maria Donaines Bevinuresi Antonius Philipus Kurniawan Cicilia Ayu Wulandari Nuwa SIMGAJI Family Allowance This research focuses on the utilization of SIMGAJI in calculating family allowances where we can see whether the utilization is effective and efficient or not in using SIMGAJI so that it can be seen by calculating family allowances. To identify problems, this research uses qualitative research. Data collection techniques using interview techniques, observation, document studies. It can be concluded that the utilization of the Salary Information System (SIMGAJI) by PT. Taspen (Persero) for the calculation of family allowances for State Civil Apparatus (ASN) in Sikka Regency provides several significant advantages. SIMGAJI simplifies the management of salary and allowance data, ensures transparency, and improves the efficiency and accuracy of calculations. This makes the financial administration process simpler and more structured, and reduces the possibility of errors in the calculation of family allowances. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2024-12-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/148 10.59725/de.v31i2.148 Dharma Ekonomi; Vol. 31 No. 2 (2024): DHARMA EKONOMI; 91-101 2964-5808 0853-5205 10.59725/de.v31i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/148/109 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/149 2025-02-05T08:15:57Z DE:ART driver

Peran Badan Perencanaan Pembangunan Riset dan Inovasi Daerah dalam Meningkatkan Pendapatan Asli Daerah Melalui Pemungutan Pajak Daerah di Kabupaten Sikka Frumensia Katensia Yosefina Andia Dekrita Imanuel Wellem BAPPERIDA Locally Generated Revenue Regional Tax This study aims to find out the role of the Regional Research and Innovation Development Planning Agency in increasing the original regional income of Sikka Regency through collecting regional taxes in Sikka Regency. The problems faced during the last 2 years in the Regional Tax sector, namely targets and realizations from 2022 and 2023, are not significant. This is caused by several things, namely the lack of maximum attention from the planning side to increasing Original Regional Income from the tax sector, decreased awareness of taxpayers, decreased public awareness, lack of coordination, data base that has not been updated. The research method used is a qualitative method. Data collected through interviews and analyzed qualitatively. The results of this research show that BAPPERIDA has three main roles in increasing Original Regional Income through Regional Tax Collection, namely Planning, Coordinating and Evaluation Monitoring.   sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2024-12-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/149 10.59725/de.v31i2.149 Dharma Ekonomi; Vol. 31 No. 2 (2024): DHARMA EKONOMI; 102-117 2964-5808 0853-5205 10.59725/de.v31i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/149/110 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/150 2025-02-05T08:42:03Z DE:ART driver

Inovasi Pelayanan Jemput Bola dan Jalan Mantan dalam Pemenuhan Penerbitan KTP-el di Dinas Kependudukan dan Pencatatan Sipil Kabupaten Sikka Cristanto Godfrid Raga Viktor Eko Transilvalnus Maria Silvana Mariabel Carcia Service innovation e-KTP This research aims to find out how innovative pick-up and drop-off services are in fulfilling the issuance of e-KTPs at the Population and Civil Registration Service of Sikka Regency. To identify problems in this research, qualitative research methods were used. Data collection techniques in this research used interview methods, field observations and document studies. It can be concluded that in implementing the issuance of e-KTPs in Sikka Regency, DISDUKCAPIL still faces various obstacles, such as limited accessibility in rural areas, long distances, inadequate infrastructure, and minimal public knowledge about the importance of population documents. Efforts to increase the number of e-KTP issuances in Sikka Regency include the presence of the Pick Up Ball Program and Jalan Mantan (roads serving vulnerable communities) which are effective in increasing access to administrative services in remote areas and vulnerable groups through direct services at their locations. These two programs succeeded in increasing the issuance of e-KTPs thanks to a culture-based approach, intensive outreach and the role of community leaders.   sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2024-12-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/150 10.59725/de.v31i2.150 Dharma Ekonomi; Vol. 31 No. 2 (2024): DHARMA EKONOMI; 118-130 2964-5808 0853-5205 10.59725/de.v31i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/150/111 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/151 2025-02-05T09:09:33Z DE:ART driver

Determinan Keputusan Penggunaan Paylater pada Platform E-commerce (Studi Kasus Mahasiswa FEB Universitas Selamat Sri) Eka Kurnia Patmasari Ayu Akhiri Ana Siti Abdillah Nurhidayah Financial Literacy Risk Perception Trust Paylater This study is motivated by the irresponsible use of paylater services, which is influenced by factors such as financial literacy, risk perception, and trust. The purpose of this research is to examine the impact of financial literacy, risk perception, and trust on students’ decisions to use paylater services at the Faculty of Economics and Business, Selamat Sri University. A quantitative survey method was employed, targeting a sample of 107 students from the 2020 cohort who actively utilized paylater services. The findings reveal that financial literacy significantly and positively influences the use of paylater services. Similarly, risk perception and trust also exhibit significant positive effects on paylater usage. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2024-12-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/151 10.59725/de.v31i2.151 Dharma Ekonomi; Vol. 31 No. 2 (2024): DHARMA EKONOMI; 131-151 2964-5808 0853-5205 10.59725/de.v31i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/151/112 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/152 2025-02-05T09:32:34Z DE:ART driver

Analisis Kelayakan Usaha Industri Tembakau Sebagai Komoditas Unggulan Berorientasi Ekspor dalam Upaya Restrukturisasi Ekonomi Pasca Pandemi Mahfud Nugroho Eka Kurnia Patmasari Septian Dwi Cahyo Investment Feasibility UD Al-Mustofa Financial Analysis Tobacco Industry This study evaluates the investment feasibility of UD Al-Mustofa, a tobacco business in Kendal, by considering aspects of production, storage capacity, waste management, and market expansion opportunities. UD Al-Mustofa is strategically located, ensuring high mobility, optimal production scale, and an effective waste management system, which includes recycling solid waste into organic fertilizer, processing liquid waste, and mitigating gas emissions by conducting tobacco drying in areas far from residential zones. Although the business has not yet obtained certification for international markets, financial analysis indicates that investment in this venture is viable. The calculations show a payback period of 2.01 years, significantly shorter than the projected 10-year investment lifespan. The Net Present Value (NPV) reaches IDR 489,345,567, indicating positive returns, with a profitability index of 0.854. The Internal Rate of Return (IRR) of 46% significantly exceeds Bank Indonesia’s interest rate of 5.75% in 2024, while the Average Rate of Return (ARR) of 78.8% is higher than the cost of capital. Based on these findings, UD Al-Mustofa has strong potential for further development, both in terms of production and market expansion.. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2024-12-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/152 10.59725/de.v31i2.152 Dharma Ekonomi; Vol. 31 No. 2 (2024): DHARMA EKONOMI; 152-165 2964-5808 0853-5205 10.59725/de.v31i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/152/113 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/153 2025-02-05T09:39:25Z DE:ART driver

Penerapan Blockchain Dalam Manajemen Wakaf dan Zakat: Transformasi Menuju Transparansi dan Akuntabilitas M.Masrukhan Blockchain Zakat Waqf Transparency Accountability The application of blockchain technology in waqf and zakat management offers an innovative solution to enhance transparency and accountability in religious fund management. In the context of Islamic economics, zakat and waqf play a crucial role in wealth redistribution and social welfare. However, challenges such as lack of transparency, inefficient reporting systems, and potential fund mismanagement remain significant obstacles. This study aims to analyze how blockchain technology can be utilized to improve the effectiveness of zakat and waqf management. Using a qualitative approach, this research explores the key benefits of blockchain, including decentralized transaction recording, smart contract utilization, and reduced data manipulation risks. The findings indicate that blockchain implementation can increase public trust, accelerate distribution processes, and enhance accountability in zakat and waqf institutions. Nevertheless, challenges such as technological infrastructure limitations and regulatory constraints must be addressed to ensure the optimal adoption of blockchain within the Islamic financial system. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2024-10-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/153 10.59725/de.v31i2.153 Dharma Ekonomi; Vol. 31 No. 2 (2024): DHARMA EKONOMI; 166-181 2964-5808 0853-5205 10.59725/de.v31i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/153/114 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/154 2025-02-06T01:37:58Z DE:ART driver

Analisis Tingkat Kemampuan Literasi Digital Pemasaran (Digital Marketing) Menggunakan Metode Experiential Learning pada Mahasiswa Perhotelan Politeknik Harapan Bersama Wiyanti Wiyanti Ratri Wikaningtyas digital literacy marketing, information technology, digital communications This study is titled "Analysis of the Level of Digital Marketing Literacy Using the Experiential Learning Method Among Hospitality Students at Politeknik Harapan Bersama." The objective of this research is to evaluate and understand the level of digital marketing literacy possessed by hospitality students at Politeknik Harapan Bersama across various aspects, including the use of information technology, digital communication, online collaboration, and data security. This study employs a quantitative approach using a survey method, with questionnaires distributed to 26 students. The findings indicate that most students have an excellent level of digital marketing literacy, with an average percentage of 84.78%. However, there are still areas that need improvement, such as understanding digital ethics and selecting valid information. These findings provide valuable insights for developing more effective training programs to enhance digital skills in Hospitality Study Program. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2024-12-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/154 10.59725/de.v31i2.154 Dharma Ekonomi; Vol. 31 No. 2 (2024): DHARMA EKONOMI; 182-200 2964-5808 0853-5205 10.59725/de.v31i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/154/115 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/155 2025-02-06T02:49:49Z DE:ART driver

Pembentukan Badan Usaha Milik Desa (BUMDes) dalam Peningkatan Kesejahteraan Masyarakat di Desa Manulea, Kecamatan Sasitamen, Kabupaten Malaka Novia Patrisia Metom I Komang Arthana Maria Indryani Hewe Tiwu BUMDes Community Welfare Formation SWOT Analysis This study aims to describe the strategy for establishing a Village-Owned Enterprise (BUMDes) in improving the welfare of the people of Manulea Village, Sasitamean District, Malaka Regency using a SWOT analysis. The method used in the study is qualitative, aimed at obtaining data based on existing conditions, the results of direct interviews with informants and from existing documents. The results of this study indicate that the Establishment of a Village-Owned Enterprise (BUMDes) in Manulea Village has quite good potential to develop BUMDes by selecting a strategic location and close to a major road so that it becomes a special attraction to invite people from surrounding sub-districts to visit. Then the weakness of the Manulea Village community does not yet have adequate human resources to contribute to BUMDes. Next, Manulea Village has very abundant natural resources. Then the Village government strongly supports the establishment of BUMDes so that it is expected to help efforts to alleviate poverty, unemployment and improve the welfare of the Manulea Village community and the threat is that several businesses owned by the Manulea Village community are similar to the business that will be held by BUMDes. This causes internal competition for the types of businesses offered. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2024-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/155 10.59725/de.v31i2.155 Dharma Ekonomi; Vol. 31 No. 2 (2024): DHARMA EKONOMI; 201-207 2964-5808 0853-5205 10.59725/de.v31i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/155/116 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/157 2025-02-07T01:10:40Z DE:ART driver

Pengaruh Solvabilitas dan Ukuran Perusahaan Terhadap Profitabilitas pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Mohammad Risky Arya Pratama Dwi Rahayu Sutikni Sutikni Sri Harjanto solvency company size profitability The purpose of this study is to determine the effect of solvency and company size on the profitability of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The population of this study was 11 pharmaceutical companies listed on the IDX for the period 2020-2023, the number of samples was 8 which were taken based on purposive sampling techniques. The type of data used includes secondary data that can be accessed through the company's website, www.idx.co.id. The analysis method used is multiple regression analysis processed with the SPSS program. The results of the study indicate that solvency has a negative and significant effect on profitability. Meanwhile, company size shows a negative insignificant effect on profitability. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2024-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/157 10.59725/de.v31i2.157 Dharma Ekonomi; Vol. 31 No. 2 (2024): DHARMA EKONOMI; 208-221 2964-5808 0853-5205 10.59725/de.v31i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/157/118 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/158 2025-02-08T02:27:44Z DE:ART driver

Pengaruh Harga dan Desain Produk terhadap Keputusan Pembelian Busana Muslim Ach Agil Dzikrullah Rahayu Mardikaningsih Muslim Clothing Price Product Design Purchase Decision This research aims to determine the influence of price and product design on Muslim clothing purchasing decisions. In the fashion industry, especially Muslim fashion, price and product design are two very important factors in influencing consumers' decisions to make purchases. Competitive and affordable prices can attract consumers' attention, while attractive designs that are in line with trends can increase the product's appeal. Through the literature review method, this research analyzes various relevant scientific sources to explore the relationship between price, product design and purchasing decisions. The research results show that reasonable prices and innovative product designs have a significant contribution to consumer purchasing decisions. Consumers tend to prefer to buy Muslim clothing that offers a combination of attractive prices and designs that suit their preferences. Therefore, Muslim fashion companies and related parties are expected to continue to pay attention to appropriate pricing strategies and develop attractive product designs. In this way, companies can create an environment that supports improved purchasing decisions, which ultimately contributes to sales success and sustainable business growth. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2025-02-08 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/158 10.59725/de.v31i2.158 Dharma Ekonomi; Vol. 31 No. 2 (2024): DHARMA EKONOMI; 222-244 2964-5808 0853-5205 10.59725/de.v31i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/158/119 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/159 2025-02-08T03:51:44Z DE:ART driver

Pengaruh Store Atmosphere, Kualitas Pelayanan dan Visual Merchandising Terhadap Keputusan Pembelian: Studi Pada Pelanggan Mr. K Cafe BSB City Semarang Imam Gozali Store atmosphere Service quality Visual merchandising Purchasing decisions As time goes by, the combination of store atmosphere, service quality and visual merchandising has become an important factor for cafe business owners and customers in choosing a place to gather and chat over coffee.  This research aims to analyze the influence of store atmosphere, service quality and visual merchandising on purchasing decisions for Mr. customers. K cafe BSB City Semarang. The population in this study were all customers who visited using a non-random sampling technique, totaling 96 respondents using accidental sampling. As for collecting data by distributing questionnaires to respondents who happen to be found. The results of the analysis show that store atmosphere and service quality have a positive and significant effect on purchasing decisions, while visual merchandising has a negative and insignificant effect on purchasing decisions. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2025-02-08 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/159 10.59725/de.v31i2.159 Dharma Ekonomi; Vol. 31 No. 2 (2024): DHARMA EKONOMI; 245-262 2964-5808 0853-5205 10.59725/de.v31i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/159/120 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/160 2025-02-08T07:28:21Z DE:ART driver

The Effect of Gross Profit to Predict Operating Cash Flow at PT. Unilever Indonesia TBK Anita Nisa Kambey Gebriany Pirade Wenur Michelle Eliza Prisca Patricia Liem Fricy O. Rumintjap Gross profit cash flow PT. Unilever Indonesia This study aims to analyze the effect of gross profit on the prediction of operating cash flow at PT. Unilever Indonesia. Gross profit is calculated as the difference between revenue and cost of goods sold, including cash and credit sales, indicating the potential cash inflows expected from customers in the future. The study uses a quantitative method with secondary data obtained from PT. Unilever Indonesia's official website. The results show gross profit significantly impacts the company's operating cash flow prediction. Over the last five years, PT. Unilever Indonesia’s gross profit has increased by an average of 2% per year since 2019. Meanwhile, operating cash flow, calculated from customer receipts and various operational payments, shows fluctuations, with a 3% increase in 2019 and 2021 but only a 1% increase in 2022-2023. This decrease is due to differences in the payment of remuneration to directors and employees, which affects cash flow. These findings highlight the importance of gross profit in predicting operating cash flow in the future. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2024-10-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/160 10.59725/de.v31i2.160 Dharma Ekonomi; Vol. 31 No. 2 (2024): DHARMA EKONOMI; 263-272 2964-5808 0853-5205 10.59725/de.v31i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/160/121 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/165 2025-02-11T02:09:49Z DE:ART driver

Peran Mediasi Kepuasan Terhadap Loyalitas dengan Basis E-Keamanan pada Pengguna E-Marketplace Indonesia Nanang Apriliyanto Septian Dwi Cahyo Gilang Kharisma Putra E-marketplace E-Security User Satisfaction User Loyalty Digitalization is increasing in Indonesia, this also happens in the world of shopping. the benefits gained by the e-marketplace platform are so great, 2 large companies in Indonesia have experienced trillions of rupiah in profits. but this also raises concerns in online shopping, there are many cases where data is often hacked by irresponsible people. so in this case the main study of this study is to analyze the mediation effect of customer satisfaction on user loyalty based on E-security. this study is a quantitative study with the population of this study being all Indonesian E-marketplace users. while the research sample in this study amounted to 140 respondents. the results of the study in this study in the form of e-security directly affect user satisfaction and user loyalty, besides that user satisfaction can mediate the relationship between e-security and user loyalty. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2024-05-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/165 10.59725/de.v31i1.165 Dharma Ekonomi; Vol. 31 No. 1 (2024): DHARMA EKONOMI; 88-97 2964-5808 0853-5205 10.59725/de.v31i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/165/126 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/168 2025-02-12T04:25:51Z DE:ART driver

Rotasi Kerja dan Kerjasama Tim : Pengaruhnya terhadap Kinerja Karyawan di PT PCM Muhammad Alif Ghifari Employee Performance Job Rotation Teamwork Job rotation and teamwork are two important factors that can influence employee performance within an organization. This study aims to analyze the impact of job rotation and teamwork on employee performance at PT PCM. A quantitative approach was used in this study, employing a survey method involving a number of employees as respondents. Data were collected through questionnaires and analyzed using multiple linear regression to examine the relationship between the independent variables (job rotation and teamwork) and the dependent variable (employee performance). The results indicate that job rotation has a positive and significant effect on employee performance, as well-planned rotation can enhance employees' skills and flexibility. Additionally, teamwork also positively influences employee performance, as a collaborative work environment fosters effective communication and higher performance. These findings suggest that companies should implement strategic job rotation policies and strengthen a teamwork culture to improve overall employee performance. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2024-05-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/168 10.59725/de.v31i1.168 Dharma Ekonomi; Vol. 31 No. 1 (2024): DHARMA EKONOMI; 98-109 2964-5808 0853-5205 10.59725/de.v31i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/168/129 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/177 2025-02-15T03:58:47Z DE:ART driver

Analisis Faktor-Faktor yang Memengaruhi Auditor Switching : Studi Empiris pada Prusahaan Energi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022 Herberd Glorianto Wadu Sarlin P. Nawa Pau Maria. P. L. Muga Profitability Going Concern Opinion Company Size Financial Distrees Auditor Switching. This study aims to analyze the factors that influence auditor switching. The population of this study are energy sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. The data used in this study were obtained through internet research (online research) on the official website of the Indonesia Stock Exchange, namely www.idx.co.id. This research uses a quantitative approach. The sample was determined by purposive sampling method.  The data analysis used in this research is descriptive statistics and logistic regression. The results of this study indicate that profitability, going concern opinion, company size, and financial distrees have no effect on auditor switching. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2024-05-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/177 10.59725/de.v31i1.177 Dharma Ekonomi; Vol. 31 No. 1 (2024): DHARMA EKONOMI; 110-118 2964-5808 0853-5205 10.59725/de.v31i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/177/134 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/178 2025-02-15T04:15:39Z DE:ART driver

Perubahan Tren Pariwisata: Hunian Hotel dan Pendapatan Asli Daerah Kabupaten Tapanuli Tengah Sylvia Vianty Ranita Sri Wahyuni Mendrofa Changing trends Hotel Occupancy Tourist PAD Tourism is one of the key sectors in driving regional economic growth. The potential of tourism attractions contributes to local community income and Regional Original Revenue (PAD) through tourism development. Central Tapanuli Regency has significant tourism potential that can be optimally managed to enhance PAD.This study aims to examine the extent to which the tourism sector contributes to increasing PAD and boosting the local economy in Central Tapanuli Regency. The research employs a quantitative approach using OLS regression analysis based on secondary data collected from the Central Bureau of Statistics of Central Tapanuli Regency from 2014 to 2023.The findings indicate a positive relationship between tourist visits, both domestic and international, and PAD. However, hotel occupancy rates show a negative correlation with PAD. Interestingly, this study highlights that hotel occupancy rates have a negative relationship with PAD. This finding suggests that the government needs to pay attention to factors affecting hotel occupancy rates, such as changing tourism trends and management leakage.The implementation of this research emphasizes the need for policy evaluation and enhanced supervision of hotel occupancy rates. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2024-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/178 10.59725/de.v31i2.178 Dharma Ekonomi; Vol. 31 No. 2 (2024): DHARMA EKONOMI; 273-285 2964-5808 0853-5205 10.59725/de.v31i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/178/135 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/185 2025-05-03T03:55:18Z DE:ART driver

Optimalisasi Penerimaan Pajak BPHTB di Kabupaten Sikka: Analisis Implementasi dan Tantangan Angela S. B. Mbiri Imanuel Welem Paulus Juru BPHTB Optimization Regional Tax Bea Perolehan Hk Atas Tanah dan Bangunan (BPHTB) is one of the main sources of Regional Original Income (PAD) which is managed by the Sikka Regency Regional Revenue Agency (Bapenda). This research aims to analyze the optimization of BPHTB acceptance. The research method used is a qualitative approach with data collection techniques through interviews, observation and documentation studies. The research results show that the optimization efforts carried out, such as collaboration with notaries/PPATs, the use of technology through the "V-TAX" application, as well as increasing data monitoring and validation, have had a positive impact on BPHTB revenues. However, the main challenges still lie in the low awareness of taxpayers, administrative obstacles, and fluctuations in reported transaction values. Therefore, the recommended strategy includes intensive education for the community, improving facilities and infrastructure, as well as strengthening coordination with related agencies to increase tax compliance and the effectiveness of BPHTB collection. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2025-05-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/185 10.59725/de.v32i1.185 Dharma Ekonomi; Vol. 32 No. 1 (2025): DHARMA EKONOMI; 01-12 2964-5808 0853-5205 10.59725/de.v32i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/185/169 Copyright (c) 2025 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/186 2025-05-03T03:55:15Z DE:ART driver

STRATEGI BADAN PENDAPATAN DAERAH(BAPENDA) DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) MELALUI PEMBAYARAN PAJAK HOTEL DI KABUPATEN SIKKA Erna Sari Andreas Rengga Kristina Reinildis Aek Bapenda Hotel Tax Regional Original Income (PAD) Strategy The Sikka Regency Regional Revenue Agency (Bapenda) has a strategic role in managing Regional Original Income (PAD), which includes various types of regional taxes, one of which is hotel tax. Hotel tax makes a significant contribution to increasing PAD, but there are various challenges in collecting it, such as erratic income fluctuations and inaccuracies in tax reporting by taxpayers. This research aims to analyze the strategies implemented by the Sikka Regency Bapenda in increasing hotel tax payments and identify the obstacles faced in implementing the self-assessment system. The research method used is qualitative with data collection techniques through interviews, observation and documentation studies. The research results show that Bapenda has implemented various strategic steps, such as socializing taxes to the public, carrying out sampling tests to ensure taxpayer compliance, installing online transaction recording devices (M-Pos), and implementing a QRIS-based tax payment system to make transactions easier. Apart from that, Bapenda also establishes partnerships with related agencies, such as Bank NTT, Bank BNI, Civil Service Police Unit (POLPP), and the Prosecutor's Office, to strengthen supervision and enforcement of tax laws. Even though these efforts have shown positive results, the main challenge remains the low level of awareness and honesty of taxpayers in reporting, which requires more intensive supervision and ongoing education. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2025-05-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/186 10.59725/de.v32i1.186 Dharma Ekonomi; Vol. 32 No. 1 (2025): DHARMA EKONOMI; 13-22 2964-5808 0853-5205 10.59725/de.v32i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/186/170 Copyright (c) 2025 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/187 2025-05-03T03:55:12Z DE:ART driver

Evaluasi Strategi Badan Pendapatan Daerah dalam Meningkatkan Pembayaran Pajak Restoran di Kabupaten Sikka Maria Febrianti Doa Cicilia Ayu Wulandari Nuwa Margaretha Yulianti Local Revenue Agency Restaurant Tax Sikka Regency. Tax Collection Strategy Taxpayer Compliance This research discusses the strategies implemented by the Sikka Regency Regional Revenue Agency (Bapenda) in increasing restaurant tax payments. Restaurant tax is one of the sources of Regional Original Revenue (PAD) that plays an important role in regional development. However, restaurant tax collection still faces various obstacles, such as low levels of taxpayer compliance, lack of education and socialization, and weak supervision and law enforcement. This research uses a descriptive qualitative method with data collection techniques through interviews, observations, and documentation studies. The results showed that Bapenda of Sikka Regency implemented three main strategies to increase restaurant tax payments, namely conducting socialization to business actors, conducting petition tests to test the level of taxpayer compliance, and installing online recording devices (M-Pos) to monitor transactions. Although these strategies have been implemented, their effectiveness is still limited due to the lack of regulations governing the use of M-Pos and low taxpayer participation in socialization activities. Based on data from 2019 to 2023, the realization of restaurant tax revenue only reached the target in 2019 and 2020, while in subsequent years it decreased. Therefore, it is necessary to increase education, strengthen regulations related to the use of M-Pos, and stricter supervision so that taxpayer compliance increases and the tax revenue target increases. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2025-05-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/187 10.59725/de.v32i1.187 Dharma Ekonomi; Vol. 32 No. 1 (2025): DHARMA EKONOMI; 23-32 2964-5808 0853-5205 10.59725/de.v32i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/187/171 Copyright (c) 2025 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/188 2025-02-21T08:16:30Z DE:ART driver

Pengaruh Profitabilitas, Solvabilitas, Likuiditas dan Ukuran Perusahaan Terhadap Nilai Perusahaan Masa Invasi Rusia dan Ukraina Pada Perusahaan Sub Sektor Indonesia (BEI) Periode 2019-2023 Food and Beverage Yang Terdaftar di BEI 2022-2023 Maria Adriana Irama Koli Maria P. L. Muga Novi Theresia Kiak Maria Adriana Profitability Solvency Liquidity Company Size Company Value Invasion This research aims to examine the influence of profitability, solvency, liquidity and company size on company value during the invasion of Russia and Ukraine in sub-sector companies food and beverage listed on the Indonesia Stock Exchange for the 2022-2023 period. The population in this research is sub-sector companies food and beverage listed on the Indonesia Stock Exchange for the 2022-2023 period. The research sample was 25 sub-sector companies food and beverage obtained by technique purposive sampling. The data collection technique used is library research. Data analysis was carried out using multiple linear regression analysis. The research results show that partially profitability and solvency have a significant effect on company value. Furthermore, liquidity and company size have no effect on company value. The variables profitability, solvency, liquidity and company size simultaneously influence company value. The variables profitability, solvency, liquidity and company size in this study can explain company value during the Russian and Ukrainian invasion of sub-sector companies food and beverage which is listed on the Indonesia Stock Exchange for the 2022-2023 period with a value of R square amounting to 49.4%. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2024-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/188 10.59725/de.v31i1.188 Dharma Ekonomi; Vol. 31 No. 1 (2024): DHARMA EKONOMI; 119-127 2964-5808 0853-5205 10.59725/de.v31i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/188/142 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/189 2025-02-21T09:01:02Z DE:ART driver

Implementasi Kebijakan Transformasi Perpustakaan Berbasis Inklusi Sosial Dalam Upaya Peningkatan Indeks Pembangunan Literasi Masyarakat (IPLM): Studi Pada Dinas Kearsipan dan Perpustakaan Provinsi Nusa Tenggara Timur Oktavianus Nuwa William Djani David Wilfrid Rihi Delila Anggelina Nahak Seran Policy Implementation Library Transformation Social Inclusion This research aims to analyze and explain the implementation of the social inclusion-based library transformation policy at Provinsi Nusa Tenggara Timur Archives and Libraries Office. This research uses a qualitative method with a case study research type and data collection procedures using in-depth interviews. The research findings show that the implementation of the Social Inclusion-Based Library Transformation (SIBLT) policy at the Office of Archives and Libraries of Provinsi Nusa Tenggara Timur has not been carried out massively. This is due to various factors, such as limited resources, including budget, time, human resources, and facilities and infrastructure; miscommunication between related organizations that have the authority to implement SIBLT; poor characteristics of the implementing agency, limited competence and number of staff, inconsistent level of hierarchical control, and poor formal and informal relationships between agencies; economic, social, and political factors, where economic resources are limited, community involvement is quite low, and support from the provincial government is inconsistent; implementing disposition issues, where SIBLT policy implementing actors do not have sufficient understanding of the program in question, and program implementing staff do not have sufficient intensity in implementing the SIBLT program. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2024-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/189 10.59725/de.v31i1.189 Dharma Ekonomi; Vol. 31 No. 1 (2024): DHARMA EKONOMI; 128-142 2964-5808 0853-5205 10.59725/de.v31i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/189/143 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/201 2025-09-25T01:14:25Z DE:ART driver

Pengaruh Disiplin Kerja dan Motivasi Kerja Terhadap Produktivitas Kerja Pegawai Badan Kesbangpol Kabupaten Pati Hesti Ristanto Ahmad Handika Ardiyani Teti Safari Work Discipline Work Motivation Employee Work Productivity Organizations, companies or government agencies basically need individuals who are capable and have high competence in creating success for an organization. Success in achieving goals depends on choosing goals to be achieved by using resources to achieve organizational goals in accordance with what is expected. The objectives of this research include: 1). The influence of work discipline on the work productivity of Pati Regency Kesbangpol Agency employees. 2). The influence of work motivation on the work productivity of Pati Regency Kesbangpol Agency employees. 3). What is the influence of work discipline and work motivation together on the work of Pati Regency Kesbangpol Agency employees The method used in this research is quantitative research with a descriptive format aimed at explaining and summarizing various conditions, various situations, or various variables that arise in society which is the object of the research based on what is happening. The research method used in this research is the survey method. This research uses samples from the entire research population at the Pati Regency National and Political Unity Agency office. Meanwhile, data collection is through a questionnaire that uses a design from a quantitative description survey method to describe various conditions or variables that are the object and focus of research in real terms. The results in this research include: 1). Work discipline (X1), has a positive and significant effect on the work productivity of Pati Regency Kesbangpol Agency employees. 2). Work motivation (X2) has a positive and significant effect on the work productivity of Pati Regency Kesbangpol Agency employees. 3). Work discipline and work motivation together have a positive and significant effect on the work productivity of Pati Regency Kesbangpol Agency employees. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2023-12-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/201 10.59725/de.v30i2.201 Dharma Ekonomi; Vol. 30 No. 2 (2023): DHARMA EKONOMI; 01-12 2964-5808 0853-5205 10.59725/de.v30i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/201/151 Copyright (c) 2023 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/206 2025-03-05T03:01:26Z DE:ART driver

Water Governance terhadap Optimalisasi Distribusi Air Bersih untuk Kebutuhan Masyarakat di Desa Lembur Kecamatan Kota Komba Kabupaten Manggarai Timur Febriana Elwinda Fanyo Hendrik Toda David W. Rihi Jacob Wadu Community Distribution Government Water This research is entitled Water Governance on Optimizing Clean Water Distribution to Meet Community Needs in Lembur Village, Komba City District, East Manggarai Regency. The purpose of this study is to find out the water governance process in Lembur Village. The method used in this study is a qualitative method. This study examines water governance on community needs using 3 important aspects, namely, the content layer, the institutional layer and the relationship layer. The results of the study show that the implementation of water governance in terms of the content layer is constrained in providing ineffective information, especially during the delivery of program work and policy making, officer training only occurs during National Programs such as PPIP and PAMSIMAS, while those managed by villages do not conduct training due to budget shortages, and policy strategies that are not optimal cause some people to not get clean water supply, but in the aspect of the institutional layer from the organizational side, there has been a division of roles and responsibilities, there is a strict structure and supervision, but there is a miscommunication between the overtime village government and clean water officers, even from the aspect of financing, budget realization that is not in line with the results in the field, then in the aspect of the relationship layer on the participation side,  The community is not involved in the completion of clean water work and deliberately dismantles the pipes that have been worked. Financial alkalization and decision-making are not transparent and communication between the government and the community is not effective. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2024-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/206 10.59725/de.v31i1.206 Dharma Ekonomi; Vol. 31 No. 1 (2024): DHARMA EKONOMI; 143-157 2964-5808 0853-5205 10.59725/de.v31i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/206/152 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/207 2025-03-07T01:09:57Z DE:ART driver

Pengaruh Gaya Kepemimpinan dan Komitmen Organisasi Kader PKK Terhadap Kinerja di Tim Penggerak PKK Desa Gogik Kecamatan Ungaran Barat Umi Fadlilah Hidayanti Yoki Nawan Gunara Heru Yuliyanto Leadership Organizational Commitment Performance PKK Cadres This study aims to analyze the influence of leadership style and organizational commitment on the performance of PKK cadres in the PKK Mobilization Team of Gogik Village, West Ungaran District. The participants in this study were active PKK cadres involved in organizational activities. The research employed a quantitative approach using multiple linear regression analysis to examine the relationship between the independent variables—leadership style and organizational commitment—and the dependent variable—cadre performance. The findings indicate that leadership style has a positive and significant impact on the performance of PKK cadres. Additionally, organizational commitment plays a crucial role in improving cadre performance. These results suggest that effective leadership and strong cadre commitment contribute to enhancing overall organizational performance. Therefore, improving leadership quality and strengthening cadre commitment should be prioritized in organizational management to achieve more optimal PKK program objectives. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2024-12-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/207 10.59725/de.v31i1.207 Dharma Ekonomi; Vol. 31 No. 1 (2024): DHARMA EKONOMI; 158-`166 2964-5808 0853-5205 10.59725/de.v31i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/207/153 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/208 2025-03-06T08:08:09Z DE:ART driver

Pengaruh Pelatihan dan Motivasi Kerja Terhadap Turn Over Karyawan di Pusat Pelatihan BIPTAK Kota Semarang Yoki Nawan Gunara Umi Fadlilah Hidayanti Heru Yuliyanto Training Work Motivation Employee Turnover This study aims to analyze the influence of training and work motivation on employee turnover at the BIPTAK Training Center in Semarang City. Employee turnover is a challenge for organizations as it can affect stability and work productivity. This research employs a quantitative approach using multiple linear regression analysis to examine the relationship between the independent variables—training and work motivation—and the dependent variable—employee turnover. The findings indicate that training has a negative and significant effect on employee turnover, meaning that the better the training provided, the lower the employee turnover rate. Additionally, work motivation also has a negative and significant effect on employee turnover, suggesting that the higher the work motivation, the lower the likelihood of employees leaving the company. These findings highlight the importance of improving training programs and motivation strategies to reduce employee turnover rates within organizations. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2024-12-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/208 10.59725/de.v31i1.208 Dharma Ekonomi; Vol. 31 No. 1 (2024): DHARMA EKONOMI; 167-175 2964-5808 0853-5205 10.59725/de.v31i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/208/154 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/212 2025-03-07T04:36:35Z DE:ART driver

Ekonomi Hijau dan Pemulihan Ekonomi : Strategi, Implementasi, dan Hambatan Global Muh. Adzam Green Economy Economic Recovery Multilateral The concept of the green economy serves as a global strategy to address social, economic, and environmental crises. It involves the development, implementation, and evaluation of various approaches to promote sustainability, reduce poverty, and support vulnerable social groups. This study explores the role of the green economy in economic recovery and multilateral issues using a descriptive literature-based method. The findings suggest that implementing a green economy can drive national recovery and address global challenges. Policymaker collaboration and public support are crucial for ensuring a sustainable and environmentally healthy ecosystem for present and future generations.     sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2024-05-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/212 10.59725/de.v31i1.212 Dharma Ekonomi; Vol. 31 No. 1 (2024): DHARMA EKONOMI; 176-186 2964-5808 0853-5205 10.59725/de.v31i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/212/156 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/217 2025-03-12T04:09:40Z DE:ART driver

Tren Transformasi Pendidikan Ekonomi Terhadap Investasi Pendidikan Berkelanjutan Sebagai Penguatan Sumber Daya Manusia Tahun 2016-2025 Devangga Putra Adhitya Pratama Priyo Utomo Bibliometrics Continuing Education Economic Education Educational Investment Human Resources This study analyzes the transformation of economic education towards educational investment as a means of strengthening human resources (HR) through a bibliometric approach. By utilizing Scopus basic data and the VOSviewer analysis tool, the study examines the trends in publications over the past ten years, focusing on key areas such as educational economics, educational investment, and HR development. The findings highlight that innovations in educational economics, including the integration of digital technology, project-based learning, and collaborations between educational institutions, government, and industry, are crucial in enhancing the effectiveness of educational investments. Additionally, the study reveals that the proper allocation of educational funds for infrastructure development, improving teaching quality, and implementing skills-based training programs significantly contributes to increasing workforce competitiveness and promoting sustainable economic growth. The research emphasizes that educational investment strategies must be aligned with the needs of industry and global challenges to foster adaptive and innovative human resources. Moreover, it stresses the importance of designing educational policies that are comprehensive, addressing the aspirations of individuals and the relevance of education to the labor market. Ultimately, the study offers valuable academic insights and practical recommendations for policymakers, educational institutions, and other stakeholders. It also provides guidance for developing effective strategies that optimize educational investment and support the cultivation of superior HR capable of driving future economic progress. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2024-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/217 10.59725/de.v31i1.217 Dharma Ekonomi; Vol. 31 No. 1 (2024): DHARMA EKONOMI; 187-207 2964-5808 0853-5205 10.59725/de.v31i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/217/158 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/220 2025-05-03T03:55:08Z DE:ART driver

Pengaruh dari Kualitas Layanan dan Presepsi Harga Terhadap Loyalitas Pelanggan dengan Kepuasan Pelanggan Sebagai Variabel Mediasi : Study Kasus pada Coffee Shop Bajawa di Bekasi Nova Yudha Andriansyah Putra Ida Zuniarti Lia Mazia Customer Loyalty Customer Satisfaction Price Perception Service of Quality This study highlights Bajawa Coffee Shop in Bekasi as the main subject in examining the factors that influence customer loyalty. This study aims to analyze the effect of service quality and price perception on customer loyalty, with customer satisfaction as a mediating variable. Service quality refers to the extent to which the service provided is able to meet customer expectations, while price perception is the customer's assessment of the economic value of the product or service received, which is influenced by costs, market demand, and business strategy. Customer satisfaction is a subjective evaluation of the experience of using a service, which reflects how well customer expectations are met by actual performance. This satisfaction plays an important role in building long-term relationships between customers and companies, and has a major impact on loyalty, brand reputation, and business sustainability. Customer loyalty itself is defined as a commitment to continue choosing and recommending a particular product or service, despite offers from competitors. In the context of increasingly tight competition in the cafe industry and the increasing trend of coffee consumption, understanding the factors that shape loyalty is very important. This study uses service quality and price perception as independent variables, customer satisfaction as a mediating variable, and customer loyalty as a dependent variable. The results of this study are expected to contribute to the development of more effective business strategies in retaining customers at the Bajawa Bekasi Coffee Shop. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2025-05-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/220 10.59725/de.v32i1.220 Dharma Ekonomi; Vol. 32 No. 1 (2025): DHARMA EKONOMI; 33-48 2964-5808 0853-5205 10.59725/de.v32i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/220/174 Copyright (c) 2025 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/221 2025-05-03T03:55:05Z DE:ART driver

Cross-Sector Collaboration and Technology: Key to Optimizing Regional Finance for Equitable Development in Indonesia Desi Wahyuni Local Financial Management Cross-Sector Collaboration Sustainable Development Blockchain E-budgeting Local financial management in Indonesia still faces significant challenges, such as budget inefficiencies, high dependence on central funds, and lack of locally generated revenue (PAD), which exacerbates development inequality, especially in underdeveloped regions such as Papua. This research highlights the importance of cross-sector collaboration and technology utilization for the optimization of local finance to achieve sustainable development equity. Collaboration between central and local governments, the private sector, and the community can improve transparency and accountability of budget management, while technologies such as e-budgeting, blockchain, and the Local Government Information System (SIPD) can accelerate the budget planning and monitoring process. This study uses a descriptive qualitative approach with thematic analysis of primary and secondary data to evaluate the effectiveness of technology integration and cross-sector collaboration. The results show that a strong synergy between collaboration and technology can improve budget efficiency, reduce dependency on central funds, and accelerate infrastructure development and public services in disadvantaged areas. Policy recommendations include strengthening local government capacity, implementing a blockchain-based monitoring system, and involving communities in development planning. This research contributes to the local financial management literature by offering evidence-based solutions that support inclusive and equitable development in Indonesia. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2025-05-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/221 10.59725/de.v32i1.221 Dharma Ekonomi; Vol. 32 No. 1 (2025): DHARMA EKONOMI; 49-61 2964-5808 0853-5205 10.59725/de.v32i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/221/180 Copyright (c) 2025 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/223 2025-03-19T02:36:39Z DE:ART driver

Pengaruh Kualitas Sumber Daya Manusia Terhadap Pelaksanaan Sistem Pengendalian Inter Pada PT. Avia Avian Rika Liftiana Nur Maulana Iqbal Human resources Control system Company performance This study aims to analyze the influence of human resource (HR) quality on the implementation of internal control systems at PT. Avia Avian. The background of this study is based on the importance of the role of quality HR in supporting the effectiveness of the implementation of internal control systems in companies. An effective internal control system is essential to maintain integrity, efficiency, and compliance with applicable regulations. The purpose of this study is to identify and analyze how HR quality can affect the implementation of internal control systems in companies. The method used in this study is a quantitative approach using a survey of employees in various departments of PT. Avia Avian. The data obtained were analyzed using regression techniques to examine the relationship between HR quality variables and internal control systems. The findings of the study indicate that there is a significant influence between HR quality and the implementation of internal control systems, where the better the quality of HR, the more effective the implementation of internal control systems. The implication of this study is that companies need to pay attention to improving HR quality as a strategic step to strengthen the existing internal control system, which in turn can improve the company's performance and compliance with established standards.Additionally, this research shows that continuous training and employee competency development can strengthen HR quality, which in turn contributes to the effectiveness of the internal control system. Companies that invest in improving HR quality will not only benefit in terms of compliance with regulations but also in enhancing operational efficiency and risk management. Therefore, it is crucial for the management of PT. Avia Avian to continue focusing on HR development to ensure the smooth implementation of internal control systems in accordance with applicable standards. This research contributes to the literature on risk management and internal control by highlighting the crucial role of HR quality in the success of internal control systems. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2024-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/223 10.59725/de.v31i1.223 Dharma Ekonomi; Vol. 31 No. 1 (2024): DHARMA EKONOMI; 263-271 2964-5808 0853-5205 10.59725/de.v31i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/223/165 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/224 2025-03-17T09:27:35Z DE:ART driver

Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah dalam Meningkatkan Mutu Pendidikan : (Studi Kasus di SD Negeri Danau Ina Oesapa) Frida Orpa Bolla Melkisedek N.B.C. Neolaka Ardy Yosafat Pandie Hendrik Toda Effectiveness Management BOS Fund Quality Of Education This research is entitled The Effectiveness of School Operational Assistance Fund Management in Improving the Quality of Education (Case Study at SD Negeri Danau Ina Oesapa). The purpose of this study is to analyze the management of school operational assistance funds at Lake Ina Oesapa State Elementary School in improving the quality of education, which includes the planning, implementation, and evaluation stages. This study uses a descriptive qualitative approach, while the type of research used in this study is a descriptive case study research. The results of the study show that SD Negeri Danau Ina Oesapa in the effectiveness of the management of school operational assistance funds (BOS) in improving the quality of education can be said to be effective. This can be seen from the first, the planning for the management of BOS funds at SD Negeri Ina Oesapa begins by compiling RKAS based on needs and in accordance with the components of BOS fund financing to improve the quality of education. Second, the implementation of BOS fund management at SD Negeri Ina Oesapa is adjusted to the RKAS which has been determined to improve the quality of education and in accordance with the BOS fund guidelines. Third, the evaluation of the management of BOS funds at SD Negeri Ina Oesapa is carried out by the principal and the government (Kupang City Education and Culture Office), the evaluation is carried out at the end of each year to correct errors in the management of BOS funds. Even so, there are still inhibiting factors in the management of school operational assistance (BOS) funds, namely, the disbursement of funds often experiences delays in BOS funds, schools are limited in making heavy repairs so that schools are still experiencing a shortage of rooms, and some students whose names are not readable in financial data. It is recommended that the central government needs to accelerate the distribution of BOS funds so that it is on time. Schools are expected to continue to develop facilities and infrastructure. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2024-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/224 10.59725/de.v31i1.224 Dharma Ekonomi; Vol. 31 No. 1 (2024): DHARMA EKONOMI; 208-217 2964-5808 0853-5205 10.59725/de.v31i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/224/160 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/225 2025-03-17T09:41:32Z DE:ART driver

Dimensi Sosial dalam Community Based Tourism (CBT): (Studi Pada Destinasi Wisata Nefo Kaenka, Desa Fatukoto Kabupaten TTS) Grace Oni Oet Neolaka Hendrik Toda Mariayani O. Rene Lurensius P. Sayrani Community Based Tourism Social Dimension Community Participation Community Based Tourism (CBT) is one of the approaches in tourism development. The Community Based Tourism approach can be viewed from several dimensions, namely dimensions; economic, social, cultural, political. This study aims to analyze the social dimension in Community Based Tourism (CBT) in Fatukoto Village, Timor Tengah Sekatan Regency, with a focus on community involvement, development of community pride, and improving the quality of life of local communities. This research uses a qualitative approach, data collection using interview techniques, observation and literature study. The data collected consisted of primary data obtained through interviews and observations, and secondary data obtained from documents in the village office and the management group. The collected data were then processed and analyzed. The results showed that the management and development of tourist destinations. The results showed that the active participation of the community, pride in local culture, and an increase in the quality of life of the community were key factors in the success of community-based tourism in Fatukoto village. But on the other hand, the income received by the community is still considered low because the existing jobs are still micro and medium enterprises and the income of the community is still considered low. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2024-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/225 10.59725/de.v31i1.225 Dharma Ekonomi; Vol. 31 No. 1 (2024): DHARMA EKONOMI; 218-231 2964-5808 0853-5205 10.59725/de.v31i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/225/161 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/228 2025-03-18T06:39:53Z DE:ART driver

Kinerja Dinas Pertanian Tanaman Pangan dalam Program Penyaluran Pupuk Bersubsidi Tahun 2018 -2023: (Studi Kasus Petani Padi di Desa Seso Kabupaten Ngada) Mauritsia Mayasandri Keo Laurensius P. Sayrani Theny I.B.K Pah Made N.D Andayana Performance Food Crop Agriculture Office Subsidized Fertilizer Distribution Program This study aims to determine and evaluate the Performance of the Food Crops Agriculture Service in the 2018-2023 Subsidized Fertilizer Distribution Program (Case Study of Rice Farmers, in Seso Village, Ngada Regency). Using a qualitative descriptive approach with Atik Septi Winarsih's theory and Robbins' theory which highlights Responsiveness, Responsibility, Accountability, Punctuality, Work Commitment. The study involved 12 Informants.The results showed that in the subsidized fertilizer distribution program, employees of the Food Crop Agriculture Office of Ngada Regency have not carried out their duties in accordance with the needs of farmers on agricultural land, this is due to communication deficiencies such as in terms of providing infrastructure, fertilizer stocks, and the problem of changing fertilizer price increases and in terms of special training in accessing the E-RDKK system. One of the factors that hinders access to this system is that farmers do not understand the use of the E-RDKK system through android phones and the lack of knowledge that farmers have. The Ngada Regency Food Crop Agriculture Office has also not provided sufficient facilities and infrastructure on farms because there are many delays in distribution that take more time than the specified time. Services at the Ngada Regency Food Crop Agriculture Office have not been in accordance with the implementation in the field so that farmers' needs have experienced delays in service. Another form of participation that supports the sustainability of the subsidized fertilizer distribution program is by conducting socialization activities. The form of participation that is carried out is contrary to community expectations where the completion time is delayed from the time that should be determined. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2024-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/228 10.59725/de.v31i1.228 Dharma Ekonomi; Vol. 31 No. 1 (2024): DHARMA EKONOMI; 232-246 2964-5808 0853-5205 10.59725/de.v31i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/228/163 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/229 2025-03-18T15:50:35Z DE:ART driver

Pengaruh Return On Asset, Current Ratio, dan Company Size Terhadap Company Value Pada Industri Logam Soegihartono Soegihartono Nanang Ari Utomo Company size Company value Current ratio Return on asset This study aims to analyze the effect of return on asset (ROA), current ratio (CR), and company size on the value of companies in the metal and similar industrial sub-sector listed on the Indonesia Stock Exchange during the 2021-2022 period. The research was motivated by the need to understand how financial indicators and company characteristics influence the overall market value of companies in this particular industry. The hypothesis of the study was formulated based on theoretical frameworks and previous empirical research findings. To conduct this study, a purposive sampling method was employed, which involved selecting companies based on certain predetermined criteria. A total of 58 companies from the metal and related sectors were included in the sample. Data for the study was gathered from annual financial reports and analyzed using multiple linear regression techniques to test the proposed hypotheses.The results indicate that company size does not have a significant effect on the company value, suggesting that factors such as financial performance may be more crucial in determining value than the size of the company itself. However, the study found that both return on assets (ROA) and current ratio (CR) have a significant positive impact on company value. These findings emphasize the importance of efficient asset management and liquidity in increasing a company’s market value. This study contributes to a deeper understanding of the financial factors that influence the value of companies in the metal and industrial sectors and provides insights for investors and management. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2024-12-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/229 10.59725/de.v31i1.229 Dharma Ekonomi; Vol. 31 No. 1 (2024): DHARMA EKONOMI; 247-262 2964-5808 0853-5205 10.59725/de.v31i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/229/164 Copyright (c) 2024 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/230 2025-05-03T03:59:40Z DE:ART driver

Analisis Peran Akumulasi Modal dalam Pertumbuhan Ekonomi: Faktor-Faktor Pendorong Pertumbuhan Ekonomi di Indonesia Herlina Reva Carita Haura Khalisa Hakim Raden Naufal Hilmi Saputra Ni Komang Mia Fabiola Izzan Shulhan Albar Vanessa Azahra Rohman Ahmad Setiawan Nuraya Capital accumulation Economic growth Productivity Investment Human capital Economic growth is a complex process influenced by various factors, one of which is capital accumulation. Capital accumulation plays a crucial role in increasing production capacity, creating employment opportunities, and enhancing labor productivity. This study analyzes the role of capital accumulation in Indonesia’s economic growth by highlighting key factors contributing to national output expansion. Using the growth accounting approach and neoclassical growth theory, this research confirms that while capital accumulation contributes to per capita income growth, long-term economic growth remains dependent on efficient resource allocation and productivity improvements through innovation and human capital development. The Cobb-Douglas production model is applied to understand the relationship between capital, labor, and output in determining economic growth rates. The findings indicate that countries with higher savings and investment rates tend to experience faster economic growth. Therefore, economic policies focusing on increasing investment, strengthening human capital, and optimizing resource allocation are key factors in accelerating Indonesia’s economic growth. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2025-05-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/230 10.59725/de.v32i1.230 Dharma Ekonomi; Vol. 32 No. 1 (2025): DHARMA EKONOMI; 62-72 2964-5808 0853-5205 10.59725/de.v32i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/230/185 Copyright (c) 2025 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/231 2025-06-07T02:20:50Z DE:ART driver

Analisis Teknologi terhadap Perekonomian Nasional: Studi Kasus Kontribusi GoTo terhadap Pendapatan Indonesia Abiyyu Rahmatullah Agus Rizki Pandapotan Siagian Ahmad Devani Yuslah Alfia Damar Yanti Annisa, Fesya Diva Ahmad Setiawan Nuraya GoTo Digital Economy MSME Empowerment Job Creation The research analyzes the impact of technology on Indonesia's national economy, focusing on GoTo's contribution as a leading technology company. GoTo, born from the merger of Gojek and Tokopedia, has created an innovative business model that connects consumers and businesses through an efficient digital platform. Secondary data analysis from LPEM FEB UI (2023), Aji (2023), Jerry (2023) SMERU Research Institute (2022), and other relevant sources, shows that GoTo makes a significant contribution to Indonesia's GDP, estimated at Rp349 trillion to Rp428 trillion in 2022, equivalent to 1.8% to 2.2% of total GDP. In addition, GoTo has empowered MSMEs by increasing average incomes by 30% for those in its ecosystem, created approximately 1.7 million jobs, and contributed to reducing income inequality by lowering the Gini coefficient by 4.43% in its operating regions. The research also underscores the importance of GoTo in facilitating increased value addition and business efficiency. Nonetheless, challenges such as the digital divide and the need for increased digital literacy remain a concern. By optimally utilizing the potential of the digital ecosystem and addressing existing challenges, Indonesia can achieve sustainable, inclusive, and equitable economic growth through the strategic role of technology companies like GoTo. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2025-05-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/231 10.59725/de.v32i1.231 Dharma Ekonomi; Vol. 32 No. 1 (2025): DHARMA EKONOMI; 89-101 2964-5808 0853-5205 10.59725/de.v32i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/231/187 Copyright (c) 2025 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/232 2025-06-07T02:20:49Z DE:ART driver

Peran Sumber Daya Manusia, Pendidikan, dan Kebijakan Pemerintah dalam Meningkatkan Pertumbuhan Ekonomi Indonesia Devi Prameswati Fikria Hanifa Nabiha Flira Tri Octaviani Puri, Gista Alfania Kayla Aryani Putri Nugroho Ahmad Setiawan Nuraya Human Resources Economic Growth Education Government Policy The study was conducted to analyze the relationship between the quality of human resources (HR) and economic growth in Indonesia which aims to determine the role of Human Resources, Education, and Government Policy in Indonesia's economic growth. By using descriptive qualitative research methods, data were collected through literature studies by collecting journals and articles spread across the Internet. The results of the study obtained were that 1) The Role of Human Resources in Economic Growth. 2) The Role of Education in Economic Growth. 3) The Role of Government Policy in Economic Growth. Based on the results of the study, it is expected that the government can continue to improve the quality of education and HR skills to improve the Indonesian economy. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2025-05-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/232 10.59725/de.v32i1.232 Dharma Ekonomi; Vol. 32 No. 1 (2025): DHARMA EKONOMI; 73-88 2964-5808 0853-5205 10.59725/de.v32i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/232/186 Copyright (c) 2025 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/234 2025-06-07T02:20:53Z DE:ART driver

Manajemen Risiko pada Pembiayaan Murabahah Guna Meningkatkatkan Kinerja Keuangan: Studi Kasus Di Baitul Maal Wat Tanwil (BMT) Maslahah Cabang Kotaanyar Probolinggo Cici Widya Prasetyandari Rasyidi Rasyidi Risk Management Financing Murabahah BMT Maslahah Risk is an uncertainty that causes losses to the company. So this uncertainty must be managed properly. This study aims to determine the implementation of murabahah financing risk management at BMT Maslahah Kotaanyar Probolinggo. The research method used is qualitative research. Data sources were obtained through interviews, observations and documentation. Based on the results of the analysis, it is known that BMT Maslahah is still experiencing problems with murabahah financing, there are several customers who delay in fulfilling their obligations. Therefore, it is necessary to implement murabahah financing risk management in order to minimize the problems that will occur. BMT Maslahah Kotaanyar Branch has so far been quite effective in implementing murabahah financing risk management. However, BMT Maslahah Kotaanyar Branch must continue to apply the 5C principle in providing credit, in order to avoid the risk of problematic financing in the future. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2025-05-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/234 10.59725/de.v32i1.234 Dharma Ekonomi; Vol. 32 No. 1 (2025): DHARMA EKONOMI; 132-142 2964-5808 0853-5205 10.59725/de.v32i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/234/198 Copyright (c) 2025 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/258 2025-06-07T02:20:51Z DE:ART driver

Analisis Pengaruh Inflasi Dan Suku Bunga Terhadap Pertumbuhan Ekonomi di Kota Kupang Tahun 2013-2022 Daniel Naramesakh Maria Indriyani Hewe Tiwu Fransina W. Ballo Inflation Interest Rate Economic Growth Kupang City The purpose of this study is to determine the magnitude of the influence of inflation and interest rates on economic growth in Kupang City. The research used is quantitative research analyzed using the help of the SPSS (statistical package for the social sciences) time series data software program. The data collection for this study is secondary data from the East Nusa Tenggara Central Statistics Agency and Bank Indonesia in 2013-2022 in the form of quarters (time series) in NTT Province. The results of the study show that the results of the regression analysis, inflation does not have a significant effect on economic growth in Kupang City during the 2013-2022 period. The results of the partial test (t-test) show that changes in interest rates play a role in determining the dynamics of economic growth, where lower interest rates tend to encourage increased investment and consumption, while higher interest rates have the potential to restrain economic activity because they increase borrowing costs. The results of the simultaneous test (F test), inflation and interest rates have a significance value of less than 0.05, which means that both variables simultaneously play a role in determining economic growth. The coefficient of determination (R²) value of 35.11% indicates that only a small portion of the variation in economic growth can be explained by inflation and interest rates. The remaining 64.89% is influenced by other factors outside the model, such as investment levels, government spending, unemployment rates, fiscal policies, and external factors such as global commodity prices and national economic conditions. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2025-05-19 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/258 10.59725/de.v32i1.258 Dharma Ekonomi; Vol. 32 No. 1 (2025): DHARMA EKONOMI; 102-118 2964-5808 0853-5205 10.59725/de.v32i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/258/193 Copyright (c) 2025 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/259 2025-06-07T02:20:52Z DE:ART driver

Analisis Pertumbuhan Aset Dan Struktur Modal Terhadap Profitabilitas Pada PT. Penjaminan Kredit Daerah Nusa Tenggara Timur Sesylia Rambu Prayng Nikson Tameno Cicilia Apriliana Tungga Asset Growth Company Profitability Company Capital Structure The purpose of this study is to analyze the knowledge that affects Assets and Profitability at PT. JAMKRIDA NTT and to analyze the effect of capital deposits on profitability at PT. JAMKRIDA NTT. This study uses a qualitative descriptive method, using a research method that focuses on in-depth observation to understand the phenomena that occur, this approach uses descriptive data in the form of discussions and writings or oral from people and actors who want to be interviewed while quantitative research focuses on data and statistics to measure, calculate and compare from the data taken such as analyzing data from asset growth and the company's capital structure and how the company's profitability is. The results of this study are that asset growth and capital structure affect profitability at a The company has a very important influence in running a company's activities, especially to increase the value of the company. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2025-05-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/259 10.59725/de.v32i1.259 Dharma Ekonomi; Vol. 32 No. 1 (2025): DHARMA EKONOMI; 119-131 2964-5808 0853-5205 10.59725/de.v32i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/259/194 Copyright (c) 2025 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/263 2025-06-12T03:44:54Z DE:ART driver

PENGARUH GREEN PRODUCT, GREEN PRICE DAN GREEN PLACE TERHADAP KEPUTUSAN PEMBELIAN Tanamas, Randy Reliantama Pratiwi, Caecilia Widi Suwardi, Suwardi Green Product Green Price Green Place Purchase Decision The purpose of this study is to analyze the influence of green product, green price, and green place on the purchasing decision of Fore Coffee at Taman Galaxy Bekasi, both partially and simultaneously. The data collection method used in this study involves primary data and the use of questionnaires. The population in this study consists of respondents aged at least 17 years who have purchased Fore Coffee at Taman Galaxy. The sample in this study includes 100 respondents. The sampling method used is non-probability sampling with a purposive sampling technique. The testing stages conducted include validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression, partial test (t-test), simultaneous test (f-test), and coefficient of determination test. The testing tool used is SPSS version 25. The results of this study indicate that the green price variable does not have a partial effect on purchase decisions, while the green product and green place variables do have a partial effect on purchase decisions. However, the green product, green price, and green place variables jointly (simultaneously) have an effect on purchase decisions. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2025-06-11 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/263 10.59725/de.v32i1.263 Dharma Ekonomi; Vol. 32 No. 1 (2025): DHARMA EKONOMI; 242-255 2964-5808 0853-5205 10.59725/de.v32i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/263/212 Copyright (c) 2025 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/266 2025-06-07T02:20:53Z DE:ART driver

Aspek Perencanaan Bisnis Batik Tanah Liek Septri Anisa Batik Tanah Liek Business Planning Marketing Strategy Financial Projection Culture-Based MSMEs Batik Tanah Liek is one form of Minangkabau cultural heritage that has a unique coloring process that uses natural materials in the form of clay. This study aims to analyze the business planning of Batik Tanah Liek from two main aspects, namely marketing and finance. The method used is a descriptive approach with secondary data and a five-year financial projection simulation. The marketing strategy is focused on cost-based pricing and digital promotion through social media, participation in cultural events, and partnerships with local business actors. Financial analysis includes profit and loss projections, cash flow, and break-even point (BEP) analysis. The results show that the strategy developed is able to provide significant profit growth potential and healthy cash flow. These findings indicate that Batik Tanah Liek has the potential to develop as a competitive and sustainable local fashion brand. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2025-05-23 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/266 10.59725/de.v32i1.266 Dharma Ekonomi; Vol. 32 No. 1 (2025): DHARMA EKONOMI; 143-151 2964-5808 0853-5205 10.59725/de.v32i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/266/199 Copyright (c) 2025 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/267 2025-06-07T02:20:54Z DE:ART driver

Pengaruh Kompetensi SDM dan Pemanfaatatan Teknologi Informasi Akuntansi terhadap Kualitas Laporan Keuangan Pemerintahan Kabupaten Sumba Timur Abdian Tunu I Komang Arthana Herly M. Oematan Human Resource Competence Quality of LKPD Use of Information Technology This study aims to obtain empirical evidence of the influence of human resource competence and the use of information technology on the quality of financial reports of the East Sumba Regency local government. The population in this study were all Civil Servants (PNS) in the East Sumba Regency OPD. Sampling was carried out by purposive sampling, namely the head of the financial sub-section, the expenditure treasurer and accounting staff. The research thesis human resource competence does not affect the quality of the East Sumba Regency local government financial reports. The use of information technology affects the quality of the East Sumba Regency local government financial reports, human resource competence and the use of information technology simultaneously affect the East Sumba Regency local government financial reports. In conclusion, the quality of the East Sumba Regency local government financial reports is influenced by the use of information technology, while human resource competence significant effect. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2025-05-24 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/267 10.59725/de.v32i1.267 Dharma Ekonomi; Vol. 32 No. 1 (2025): DHARMA EKONOMI; 152-164 2964-5808 0853-5205 10.59725/de.v32i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/267/200 Copyright (c) 2025 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/277 2025-06-07T02:20:55Z DE:ART driver

Pengaruh Brand Image, Brand Trust dan Kualitas Produk terhadap Keputusan Pembelian pada Sanjai Nita di Bukittinngi (Studi Kasus pada Pengguna dan Pelanggan Sanjai Nita) Yuli Angraini Brand image Brand Trust Product Quality Purchase Decision This research is titled The Influence of Brand Image, Brand Trust and Product Quality on the Purchase Decision of NITA Sanjai Crackers in Bukittinggi. The purpose of this study is to determine the influence of brand image, brand trust and product quality on purchasing decisions in NITA sanjai crackers in Bukittinggi. The sample taken was 60 respondents using Ferdinand's formula. The data analysis methods used by the author in this study are validity test, reliability test, classical test, normality test, heterokesdaticity test, mulicolineity test, correlation analysis, multiple regression analysis, partial test, simultaneous test and determination test. The research conducted by the author is a research with a quantitative method. From the analysis that has been carried out, the author finds that there is a positive and insignificant influence between brand image variables on purchase decision variables. There is a positive and significant influence between the brand trust variable on purchase decisions. There is a positive and significant influence between product quality variables on purchasing decisions. There is a positive and significant influence between brand image, brand trust and product quality variables on purchase decisions. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2025-06-04 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/277 10.59725/de.v32i1.277 Dharma Ekonomi; Vol. 32 No. 1 (2025): DHARMA EKONOMI; 165-176 2964-5808 0853-5205 10.59725/de.v32i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/277/202 Copyright (c) 2025 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/280 2025-06-07T02:20:55Z DE:ART driver

Reaksi Pasar Modal Indonesia terhadap Peristiwa Politik Sebelum dan Setelah Pelantikan Presiden Prabowo-Gibran (Event Study pada Indeks Saham LQ45) Fitroni Nuzula Putri Mariana Mariana Abnormal Return Capital Market Event Study Market Reaction Presidential Inauguration Trading Volume Activity This study aims to analyze the reaction of the Indonesian capital market to the inauguration of President Prabowo-Gibran using the event study method. The important variables in this study are abnormal returns and trading volume activity, with the population of all companies listed in the LQ45 stock index. The observation period was 14 days. The data consists  of daily closing stock  price, daily closing price of LQ45 IHSG, daily trading volume, and the number of shares outstanding. Hypothesis testing was conducted using the non-parametric Wilcoxon Signed Rank Test, as the data is not normally distributed. The results showed that there was no significant difference in  the average abnormal return. However, a significant difference in the average trading volume activity was found between the periods before and after the presidential inauguration event.   sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2025-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/280 10.59725/de.v32i1.280 Dharma Ekonomi; Vol. 32 No. 1 (2025): DHARMA EKONOMI; 177-192 2964-5808 0853-5205 10.59725/de.v32i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/280/204 Copyright (c) 2025 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/282 2025-06-07T02:20:48Z DE:ART driver

Optimalisasi Tata Letak Gudang untuk Meningkatkan Efisiensi Kegiatan pada PT Radysa Cosmetic Andreas Panjaitan Efficiency Layout Optimazation PT. Radysa Cosmetic is one of the businesses engaged in the distribution of beauty and cosmetic products such as Make Up, Body Care, and Skincare located in Medan City, Jl.Sisingamaraja, Medan Amplas District. However, it has a problem, namely the lack of access points in and out causing disruption to the efficiency of warehouse operational activities so that there is an increase in the number of customers and couriers who come directly to Radysa Cosmetic to make purchases because there is a spike in orders for goods or purchases at the beginning and twin dates every month. The research method used is qualitative in the form of descriptive, where data is collected through direct observation and research as well as interviews with the warehouse head. The results of this study indicate that by implementing the utilization or addition of access points in and out of the warehouse area, it can realize the optimization of the warehouse layout to increase the efficiency of operational activities in the Radysa Cosmetic warehouse. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2025-05-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/282 10.59725/de.v32i1.282 Dharma Ekonomi; Vol. 32 No. 1 (2025): DHARMA EKONOMI; 193-200 2964-5808 0853-5205 10.59725/de.v32i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/282/205 Copyright (c) 2025 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/283 2025-06-07T05:42:56Z DE:ART driver

Peran Koperasi sebagai Badan Usaha dalam Meningkatkan Perekonomian Rakyat Gustina Sari Theresia Enjel Octavia Sihombing Khairani Alawiyah Matondang Feryanto Nababan Cooperatives empowerment MSMEs people's economy sharia cooperatives Cooperatives play a crucial role as business entities in enhancing the people's economy in Indonesia. Rooted in the principles of kinship and mutual cooperation, cooperatives aim to improve the welfare of their members and society at large, rather than merely pursuing profit. This study employs a descriptive analysis method to examine the role of cooperatives as a pillar of the people's economy, focusing on their contributions to microeconomic empowerment, job creation, and strengthening community purchasing power. The findings indicate that cooperatives significantly contribute to local economic growth, particularly through synergy with MSMEs (Micro, Small, and Medium Enterprises), as well as by providing members with access to capital and training. However, challenges such as weak management, low financial literacy, and inadequate technological adaptation still hinder the optimization of cooperatives' roles. On the other hand, sharia cooperatives also emphasize social functions based on principles of justice and social responsibility. To enhance the contribution of cooperatives, institutional strengthening, professional management, and regulatory support from the government are required. Thus, cooperatives remain relevant as instruments for inclusive and sustainable economic development in Indonesia.  sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2025-05-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/283 10.59725/de.v32i1.283 Dharma Ekonomi; Vol. 32 No. 1 (2025): DHARMA EKONOMI; 201-208 2964-5808 0853-5205 10.59725/de.v32i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/283/207 Copyright (c) 2025 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/284 2025-06-09T04:28:26Z DE:ART driver

Pengaruh Pelatihan dan Motivasi Kerja terhadap Produktivitas Pekerja di PT. Hayyu Pratama Kaltim Rizka Ariani Jubaidi Jubaidi Rinda Sandayani Karhab Training Work Motivation Worker Productivity This study aims to assess the effect of training and work motivation on worker productivity at PT Hayyu Pratama Kaltim. The research method uses quantitative. The population in this study were 92 permanent employees and a sample of 48 employees selected using the Slovin formula. Data obtained through the results of questionnaires distributed using google forms. The data analysis method used is multiple linear regression with testing using the t test and F test which is first carried out the Classical Assumption test. The results obtained show that training has a positive and significant effect on worker productivity, work motivation has a positive and insignificant effect on worker productivity, while training and work motivation have a positive and significant effect on worker productivity.   sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2025-05-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/284 10.59725/de.v32i1.284 Dharma Ekonomi; Vol. 32 No. 1 (2025): DHARMA EKONOMI; 209-223 2964-5808 0853-5205 10.59725/de.v32i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/284/208 Copyright (c) 2025 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/287 2025-06-18T02:47:22Z DE:ART driver

Persepsi Kemudahan Penggunaan, Keamanan dan Kepercayaan sebagai Determinan Minat Penggunaan E-Wallet OVO Maria Y Aryati Wahyuningrum Nurul Khotimah Rini Dwiastutiningsih Anisah Anisah interest in use perceived ease of use security trust Current digital wallet applications offer easy-to-use features, security levels, and trust by their users. The purpose of this study was to determine the effect of perceived ease of use, perceived security, and perceived trust on interest in using the OVO e-wallet application. The population in this study were people who were interested in using the OVO e-wallet application and had never used the OVO e-wallet application before in the Bekasi area. The sample taken in this study was 100 respondents. The sampling technique used was primary data where data collection was obtained by distributing online questionnaires via Google Form to the public. The test tool used was SPSS with analysis stages, namely validity test, reliability test, classical assumption test, multiple linear regression, t-test, f-test, dominant factor, and coefficient of determination (R2). The results of this study indicate that perceived ease of use, security, and trust have a partial effect on interest in use. Perception of ease of use, security, and trust have a simultaneous effect on interest in use of the OVO e-wallet application.   sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2025-05-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/287 10.59725/de.v32i1.287 Dharma Ekonomi; Vol. 32 No. 1 (2025): DHARMA EKONOMI; 224-241 2964-5808 0853-5205 10.59725/de.v32i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/287/209 Copyright (c) 2025 Dharma Ekonomi

oai:ejournals.stiedharmaputra-smg.ac.id:article/288 2025-06-12T04:28:34Z DE:ART driver

oai:ejournals.stiedharmaputra-smg.ac.id:article/291 2025-06-16T18:58:53Z DE:ART driver

Optimalisasi Penerapan Standard Operating Procedure (SOP) dalam Meningkatkan Pelayanan Front Office Department di Four Star By Trans Hotel, Renon, Bali Ni Luh Putu Sri Antari Trianasari Trianasari Luh Putu Triyanti Ariestiana Dewi Front Office Department Service Quality SOP This study was conducted at Four Star by Trans Hotel, Renon, Bali which discussed the Optimization of the implementation of standard operating procedures (SOP) in improving front office department services. The purpose of this study was to determine the implementation of Front Office SOPs at Four Star by Trans Hotel and how SOPs can improve service quality. Researchers used primary and secondary data to support this study. Data collection techniques used were observation, interviews and document studies. The method used was a qualitative descriptive method. The results of the study showed that the front office (bellboy, reservation, telephone operator, receptionist) had implemented existing SOPs and had provided the best service to guests, but not optimally, due to several reasons, one of which was the lack of front office staff. The dimensions used as a reference to measure how SOPs are implemented by the front office include reliability, responsiveness, certainty or guarantee, empathy, tangibles. sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang 2025-05-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/291 10.59725/de.v32i1.291 Dharma Ekonomi; Vol. 32 No. 1 (2025): DHARMA EKONOMI; 256- 279 2964-5808 0853-5205 10.59725/de.v32i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/DE/article/view/291/213 Copyright (c) 2025 Dharma Ekonomi c403272e805493f3d63b0840f1762796