https://www.mes-bogor.com/journal/index.php/mrj/issue/feedEconomic Reviews Journal2024-09-26T08:59:15+00:00Dedi Junaedidedijunaedi@mes-bogor.comOpen Journal Systems<p><strong>Economic Reviews Journal </strong> is a scientific journal published by <strong>Masyarakat Ekonomi Syariah Bogor</strong> in collaboration with Ikatan Ahli Ekonomi Islam, Institut Agama Islam Nasional Laa Roiba Bogor, and <a href="https://drive.google.com/file/d/16sjzTcXmo3_9j6ujXIlJE-3dx8PRBWvP/view?usp=sharing">Intellectual Association for Islamic Studies (IAFORIS)</a> . This journal contains scientific papers from academics, researchers and practitioners in the fields of Islamic economics, management, finance, accounting, zakat, waqaf, shadaqah, industries, and business research. E-ISSN <a href="https://issn.brin.go.id/terbit/detail/20220625570672607">2830-6449</a>. Based on the Decree of the Director General of Higher Education, Research and Technology, Ministry of Education and Culture, No. 152/E/KPT/2023 (p. 67), <strong>Economic Reviews Journal</strong> was accredited Sinta 5 starting from Volume 1 Number 1 2022 to Volume 5 Number 2 2026. Published four times a year each March, June, September and December.</p>https://www.mes-bogor.com/journal/index.php/mrj/article/view/488Analisis Omzet Penjualan Era Pandemi dan Pasca Pandemi Covid-19: Studi Kasus pada D’orbit Bistro, Lounge & KTV2024-08-26T03:11:34+00:00Ardhiyah Regita Irianidheardhiyah@gmail.comM.Ridwan Tikollahm.ridwan.tikollah@unm.co.idSamirah Dunakhirsamirah.dunakhir@unm.ac.id<p><em>This research aims to analyze the impact of the Covid-19 pandemic on the sales revenue of D'Orbit Bistro, Lounge & KTV and the strategies implemented for recovery during the period 2019-2022. During the pandemic, there was a drastic decrease in revenue by up to -64%, due to social restrictions and a decline in visitor interest. The outlet responded with CHSE strategies, discounts, and customer-centric approaches. Post-pandemic, there was an increase in revenue by 61%, with the implementation of entertainment, recruitment of new employees, and promotions on social media. The analysis of revenue changes provides a percentage overview of the decline and increase from the lowest point to the recovery of the outlet during the research period. This study offers insights into business adaptation and strategies amid significant environmental changes.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Ardhiyah Regita Iriani, M.Ridwan Tikollah, Samirah Dunakhirhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/525Transformasi Digital: Efisiensi dan Inovasi dalam Manajemen Operasional2024-09-10T23:50:29+00:00Navi Muda Priyatnanavimuda@unigamalang.ac.id<p><em>Operational management is one of the important fields in management science that focuses on managing resources effectively and efficiently to achieve organizational goals. With the increasing development of information and communication technology, it has given birth to digitalization in various sectors. However, to what extent this digital transformation is able to increase efficiency and realize innovation in operational management, an in-depth analysis is needed. The method used in this study is descriptive qualitative, using secondary data analysis. Data collection and literature studies were carried out to determine the right analysis so that it can produce conclusions that are useful for increasing competitiveness and ensuring business continuity. In this study, the adoption of technologies such as AI, IoT, and automation is the key to achieving increased efficiency and opening up opportunities for innovation that have a significant impact on operational management and company performance. Digitalization is the foundation for companies to be competitive and relevant in an increasingly competitive global market. In other words, digital transformation is absolutely necessary, because it is proven that the adoption of digital technologies such as AI, big data, cloud computing, and IoT not only increases the efficiency of operational management, but also paves the way for continuous innovation and rapid adaptation to market changes. </em></p>2024-09-11T00:00:00+00:00Copyright (c) 2024 Navi Muda Priyatnahttps://www.mes-bogor.com/journal/index.php/mrj/article/view/466Faktor-Faktor yang Mempengaruhi Kinerja Keuangan dengan Moderasi Pengungkapan CSR pada Perusahaan di Industri Pertambangan Indonesia2024-08-16T14:10:28+00:00Cassandra Leecassandra.125214008@stu.untar.ac.idSufiyatisufiyati@fe.untar.ac.id<p><em>The study aims for empirical evidence about the effect of managerial ownership, institutional ownership, and leverage as independent variables on dependent variable as financial performance with a moderating variable in the form of CSR disclosure in the mining industry listed on the Indonesia Stock Exchange for 2018-2022. </em><em>Managerial ownership in this study is measured by dividing the number of managers who own shares in the company by number of ordinary shares outstanding. Institutional ownership in this research is measured dividing the number of institutions that own shares in the company by number of ordinary shares outstanding. Leverage in this study is measured by the Debt to Assets Ratio (DAR) which is calculated by dividing total liabilities by total assets. CSR Disclosure in this study is measured by dividing the number of CSR disclosed by total number of CSR. Financial performance in this study is measured by the Return on Assets Ratio (ROA) which is calculated by dividing net income by total assets. The total sample for this research was 10 companies, where the sample was selected using a purposive sampling method. This research data was analyzed using multiple linear regression analysis techniques processed with SPSS 23.0. The results of this research show that institutional ownership has a significant positive influence on financial performance and CSR disclosure is able to moderate the negative influence of institutional ownership and leverage on the company's financial performance, while managerial ownership and leverage do not have a significant influence and CSR disclosure is unable to moderate the influence of managerial ownership on financial performance.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Cassandra Lee, Sufiyatihttps://www.mes-bogor.com/journal/index.php/mrj/article/view/516Analisis Implementasi Manajamen Administrasi Sekolah pada SD Satit Phatnawitya Thailand2024-09-05T07:48:38+00:00Nurhakikinurhakiki0704@gmail.comIsra Hayatiisrahayati@umsu.ac.id<p><em>School Administration is a process of managing and organizing activities within a school environment with the aim of achieving efficiency and effectiveness in organizing education. School administration involves various aspects such as planning, organizing, implementing, and supervising various activities within the school. Therefore, the purpose of this study is to find out in depth about the implementation of school administration management at SD </em>Satit Phatnawitya Thailand<em>. The approach used is to use a qualitative method, namely research used to investigate, describe, explain, find the quality or specialty of social influences that cannot be explained, measured or described through a quantitative approach with data collection techniques using observation and interview techniques. The conclusion is that this study shows that the implementation of a management system in supporting administrative services at SD </em>Satit Phatnawitya Thailand <em>has been carried out well byutilizing all facilities/means and infrastructure as a stepping stone in optimizing the implementation of a management information system. Efforts to improve the quality of education have increased because they are supported by various administrative services that have been implemented at SD </em>Satit Phatnawitya Thailand <em>which can help students in their daily teaching and learning activities.</em></p>2024-09-06T00:00:00+00:00Copyright (c) 2024 Nurhakiki, Isra Hayatihttps://www.mes-bogor.com/journal/index.php/mrj/article/view/455The Effect of Export, Import, and Exchange Rates of Economic Growth on China 2024-08-09T23:55:27+00:00Kinanti Diva Karismab300200346@student.ums.ac.idEni Setyowaties241@ums.ac.id<p><em>This research analyzes the impact of exports, imports, exchange rates, and economic growth in China using data on export, import, and exchange rate activities during the period 1981-2020. The research conducted with a quantitative method, utilizing multiple regression analysis to examine the relationships between these variables. The findings indicate that exports, imports, and exchange rates significantly influence China's economic growth. The results suggest that exports and exchange rates have a positive and significant effect on economic growth in China, while imports have a positive but not significant impact on economic growth in China<strong>.</strong></em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Kinanti Diva Karisma, Eni Setyowatihttps://www.mes-bogor.com/journal/index.php/mrj/article/view/504Penerapan 4P Marketing Mix pada Usaha Mikro Kecil dan Menengah Angkringan Mpok Nor di Kota Palangka Raya2024-09-05T07:50:22+00:00Mega Agustinimegaagustini170803@gmail.comDea Sintanideasintani061202@gmail.comElisael934528@gmail.comFendy Hariatama Hfendyhariatama@fkip.upr.ac.idRevnussa Octoberyrevnussaoctobery@gmail.com<p><em>Marketing strategy is the most crucial thing in a business, especially an MSME, with the implementation of 4P Marketing Mix is expected to increase sales turnover. The purpose of this study is to examine the marketing mix and how effective the marketing mix is implemented by Angkringan Mpok Nor in Palangka Raya City. This study uses a qualitative descriptive method, primary data comes from interviews and observations on MSME Angkringan Mpok Nor which uses 4P Marketing Mix in its development. The results of this study indicate that the implementation of 4P Marketing Mix at Angkringan Mpok has not been fully implemented because one of the variables, namely the product, is not running well due to the lack of product variation offered while the other variables are running well. And it can be seen that the Marketing Mix that effectively increases sales at Angkringan Mpok Nor is promotion, this is done by word of mouth promotion and not forgetting to utilize technology or social media so that Angkringan Mpok Nor can attract consumer interest to shop.</em></p>2024-09-06T00:00:00+00:00Copyright (c) 2024 Mega Agustini, Dea Sintani, Elisa, Fendy Hariatama H, Revnussa Octoberyhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/541Pengaruh Leverage, Profitabilitas, dan Ukuran Perusahan terhadap Audit Delay pada Perusahan yang Terdaftar di Bei Periode Tahun 2020-20222024-09-25T07:24:46+00:00Flaviana Seltin Varinda Mastopaingmasto@gmail.comDiana Airawatydiana@mercubuana-yogya.ac.id<p><em>This study aims to determine the effect of leverage, profitability and company size on Audit Delay. This study is quantitative using a descriptive approach, and uses secondary data from the official BEI website. The population consists of 404 companies, with a purposive sampling sample of 45 companies. The analysis method uses descriptive statistics, classical assumption tests (normality test, multicollinearity test, heteroscedasticity test, autocorrelation test), multiple linear regression analysis and hypothesis testing using the t test and f test. the results of the study indicate that leverage and company size do not affect Audit Delay, while profitability has a positive effect on Audit Delay.</em></p>2024-09-27T00:00:00+00:00Copyright (c) 2024 Flaviana Seltin Varinda Masto, Diana Airawatyhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/490Pengaruh Ukuran Perusahaan, Opini Audit, Profitabilitas, dan Audit Tenure Terhadap Audit Report lag pada Perusahaan Barang dan Konsumsi Sub Sektor Farmasi yang Terdaftar di BEI Tahun 2016-20222024-08-26T03:13:39+00:00Ameilia Latiefahameiltf6@gmail.comSri Handayanisri.handayani@esaunggul.ac.id<p><em>This study aims to analyze the influence of Company Size, Audit Opinion, Profitability, and Audit Tenure on Audit Report Lag in the pharmaceutical subsector consumer goods and consumer goods industry listed on the Indonesia Stock Exchange in 2016-2022. Company size is measured by Total Assets, Audit Opinion with Dummy, Profitability with Return On Assets (ROA), Audit Tenure with Total Years of Engagement. The research population consisted of 11 companies listed on the Indonesian Stock Exchange. A sample of 72 companies was selected using the saturated sample method. The results of data analysis show that simultaneously Company Size, Audit Opinion, Profitability, Audit Tenure have a significant effect on Audit Report Lag. Partially, company size has no effect on Audit Report Lag, indicating that large and small company sizes have the ability to pressure their auditors to complete audit work on time and are not a determining factor in Audit Report Lag, Audit Opinion has a partially negative effect on Audit Report Lag, shows that companies that receive an unqualified opinion from the auditor for their financial reports will tend to urge the auditor to immediately complete the audit report because an unqualified opinion is good news from the auditor. Profitability has a partial negative effect on Audit Report Lag, indicating that if a company produces a higher level of profitability, the Audit Report Lag will be shorter. Audit Tenure has a partial positive effect on Audit Report Lag, indicating that the longer the engagement between the client and the Auditor, the longer the Audit Report Lag will be. </em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Ameilia Latiefah, Sri Handayanihttps://www.mes-bogor.com/journal/index.php/mrj/article/view/527Sistem Jual Beli Online dalam Perspektif Hukum Islam: Studi Kasus di Facebook Temanggung2024-09-13T23:59:54+00:00Isnaenikangisnen@gmail.comIda NurlaeliIdanurlaeli@uinsaizhu.ac.id<p><em>This reseach contains at study of online buying and selling systems in the perspective of islamic law in tehe buying and selling process of online facebook grups for wong temanggung. This research uses deskriptive qualitative research menthods. The results of this study found that there was a sale and purchase that me the requirements and harmony, but someting the seller and buyer met in a virtual assembly because sellers and buyers are not in one country sometimes meet face to face for affordability place according to the rules written on facebook.</em></p>2024-09-14T00:00:00+00:00Copyright (c) 2024 Isnaeni, Ida Nurlaelihttps://www.mes-bogor.com/journal/index.php/mrj/article/view/277Pengaruh Bundilng Produk pada keputusan Impulsif terhadap Pembelia Mie Gacoan di Karawang2024-08-29T05:32:44+00:00Nadira Aisha Amidianadiraamidia31@gmail.com1Nurmala Dewi Rahmawatinurmaladewir09@gmail.comAbdul Yusufabdul.yusuf@staff.unsika.ac.id<p><em>The aim of the research is to analyze the effect of product bundling on impulsive decisions in purchasing Mie Gacoan in Karawang. By using quantitative methods, it is hoped that it can provide a comprehensive picture of the influence of product bundling on impulsive decisions in purchasing Mie Gacoan in Karawang. The results of this research can be a reference for Mie Gacoan and other business people in developing innovative and effective marketing strategies. Based on research that has been conducted by researchers, it can be concluded that product bundling has an influence on impulsive decisions to purchase gacoan noodles in Karawang. Only 24.4% and the rest is influenced by other factors which were not thoroughly examined in this research. Therefore, it can be concluded that product bundling has a positive and large influence on impulsive decisions.</em></p> <p><em>Keywords: product bundling, impulsive decisions</em></p>2024-09-06T00:00:00+00:00Copyright (c) 2024 Nadira Aisha Amidia, Nurmala Dewi Rahmawati, Abdul Yusufhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/484Faktor – Faktor yang Mempengaruhi Peringkat Obligasi2024-08-20T04:21:25+00:00Aurora Rose Marierosemarieaurora@gmail.comSufiyatisufiyati@fe.untar.ac.id<p><em>The research was conducted to examine the influence of Company Size, Debt to Equity Ratio, Profitability, and Liquidity on Company Bond Ratings in the Financing Institutions Subsector. The research uses a descriptive method with sample selection in the form of nine companies operating in the non-banking financial industry, especially in the financial institution sub-sector listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. Data analysis in the research uses descriptive analysis testing, multiple determination coefficient testing, hypothesis testing, and classical assumption testing with the help of statistical tools in the form of SPSS 26.0. Through the research carried out, the results obtained are as follows: 1) Partially, Company Size has a positive and significant influence on the bond rating value 2) Partially, the Debt to Equity Ratio has a negative and significant influence on the bond rating value 3) Partially, Profitability does not have a significant influence on the bond rating value 4) Partially, Liquidity does not have a significant influence on the bond rating value 5) Simultaneously, the Company Size, Debt to Equity Ratio, Profitability, and Liquidity variables have a significant influence on the Bond Rating variable.</em></p> <p><em> </em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Aurora Rose Marie, Sufiyatihttps://www.mes-bogor.com/journal/index.php/mrj/article/view/170Pengaruh Penerapan Good Corporate Covernance Terhadap Kinerja Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-20222024-03-22T04:08:55+00:00Rosita Situmorangrosita.situmorang@student.uhn.ac.idArdin Dolok Saribuardindoloksaribu@uhn.ac.idAudrey M Siahaanaudreysiahaan@uhn.ac.id<p><em>The objectives of this study are as follows: 1) To determine the effect of an independent board of commissioners on company performance in the company. 2) To determine the effect of institutional ownership on company performance in the company. 3) To determine the effect of managerial ownership on company performance in the company. 4) To determine the effect of the audit committee on company performance in the company. The sample of this study was 10 companies. The results of the study are 1) An independent board of commissioners has a positive effect on company performance in the company. 2) Institutional ownership has a positive effect on company performance in the company. 3) Managerial ownership has a positive and significant effect on company performance in the company. 4) The audit committee does not have a significant effect on company performance in the company.</em></p>2024-09-26T00:00:00+00:00Copyright (c) 2024 Rosita Situmorang, Ardin Dolok Saribu, Audrey M Siahaanhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/524Pengaruh Pengetahuan dan Persepsi Mahasiswa terhadap Implementasi Teknologi Blockchain dalam Praktik Akuntansi2024-09-10T23:49:46+00:00Septianib1031211044@student.untan.ac.idRudy Kurniawanrudy.kurniawan@ekonomi.untan.ac.idRafles Gintingraflesginting@ekonomi.untan.ac.id<p><em>With the rapid development of technology, the latest innovations such as Blockchain Technology are becoming increasingly important in various fields, including accounting. The potential of this technology to fundamentally change the way transactions are conducted and recorded has caught the attention of the business world, with the potential promise of cutting global infrastructure costs by up to $100 billion annually. However, knowledge and understanding of this technology is still limited among accounting students, especially in Indonesia. Previous research focused more on developed countries or the technical and security aspects of blockchain, so there is a research gap that needs to be filled regarding accounting students' knowledge and perceptions of blockchain technology, especially in Indonesia. The importance of understanding and acceptance of this technology among accounting students is an important question in the context of their preparation for future professional practice.</em></p> <p><em> </em></p>2024-09-11T00:00:00+00:00Copyright (c) 2024 Septiani, Rudy Kurniawan, Rafles Gintinghttps://www.mes-bogor.com/journal/index.php/mrj/article/view/461Pengaruh Arus Kas Operasi, Arus Kas Investasi, dan Arus Kas Pendanaan terhadap Profitabilitas dengan Ukuran Perusahaan sebagai Variabel Moderasi: Studi Kasus pada Perusahaan Subsektor Telekomunikasi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 20232024-08-13T13:16:41+00:00Minggasari Agustinaminggasaria.xak1@gmail.comIsbandriyati Mutmainahisbandriyati@gmail.comIchwan Rahmanu Widjajarichwan53@yahoo.co.id<p><em>This research aims to analyze the influence of operating cash flow, investment cash flow, and financing cash flow on profitability with firm size as a moderating variable. The sample used in this study consists of companies in the Telecommunications Subsector listed on the Indonesia Stock Exchange (IDX) in 2023. This research is a causal associative study with a quantitative approach. The data used is secondary data, obtained through documentation techniques, while the sampling technique used is purposive sampling. The analysis methods employed are descriptive analysis and Moderated Regression Analysis (MRA), where profitability is the dependent variable, operating cash flow, investment cash flow, and financing cash flow are the independent variables, and firm size is the moderating variable. The results of the study indicate that operating cash flow and financing cash flow have a significant impact on profitability, while investment cash flow does not have a significant effect on profitability. The study also shows that firm size does not moderate the influence of operating cash flow, investment cash flow, and financing cash flow on profitability<strong>.</strong></em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Minggasari Agustina, Isbandriyati Mutmainah, Ichwan Rahmanu Widjajahttps://www.mes-bogor.com/journal/index.php/mrj/article/view/515Analisis Strategi Bauran Pemasaran dalam Meningkatkan Volume Penjualan pada Geprek Mania Bungah Gresik2024-09-05T07:47:57+00:00Lidinul Khaqlidinulkhaq@gmail.comSukarissukaris21@umg.ac.idNur Cahyadinurcahyadi@umg.ac.id<p><em>The problem to be studied in this thesis is: How to analyze the marketing mix strategy implemented at Geprek Mania Bungah Gresik in increasing sales. The purpose of this research is to determine the analysis of the marketing mix strategy implemented at Geprek Mania Bungah Gresik in increasing sales.</em> <em>To answer the above questions, researchers used descriptive research methodology. Research is carried out to analyze circumstances, conditions or other things that have been mentioned, data collection is carried out by means of observation and interviews which are described in the form of a research report.</em> <em>The results of these findings and research show that Geprek Mania Bungah has implemented a marketing mix strategy using the 4P variables, namely: product, price, place and promotion which makes Geprek Mania's sales volume increase, increase the number of consumers and can provide profits for Geprek Mania Bungah.</em></p>2024-10-09T00:00:00+00:00Copyright (c) 2024 Lidinul Khaq, Sukaris, Nur Cahyadihttps://www.mes-bogor.com/journal/index.php/mrj/article/view/544Analisis Nilai Tambah Nanas Menjadi Keripik Nanas dan Pendapatan Produsen Keripik Nanas: Studi Kasus: Desa Onanrunggu I, Kecamatan Sipahutar Tapanuli Utara2024-09-26T08:59:15+00:00Elisa Sianturielisasianturi09@icloud.comRika Fitri Ilvirarikafitri.msc@gmail.comGustami Harahapgustamiharahap@yahoo.com<p><em>This research analyzes the added value of processing pineapple into pineapple chips in Onanrunggu I Village, Sipahutar District, North Tapanuli. This research uses the Hayami method to calculate added value, which shows that processing pineapple into chips makes a significant contribution to the local economy through job creation and increased income. The data collection method was carried out through in-depth interviews with pineapple chip producers, direct observation of the production process, and analysis of documents related to costs and income. The analytical methods used include calculating added value, profit margins and production efficiency. The analysis results show that the added value from pineapple chips production reaches IDR 11,200 per kilogram with a value added ratio of 75%. The profit margin per kilogram is IDR 1,125 with a profit level of up to 80%. The research results show that the production process involving selecting quality fruit, frying with vacuum frying technology, and attractive packaging has proven to be effective in increasing the economic value of the product. Competitive marketing strategies also play an important role in increasing product competitiveness in the market. This research highlights the importance of innovation in the processing of agricultural products to increase added value and economic welfare of society.</em></p>2024-09-27T00:00:00+00:00Copyright (c) 2024 Elisa Sianturi, Rika Fitri Ilvira, Gustami Harahaphttps://www.mes-bogor.com/journal/index.php/mrj/article/view/499Pengaruh Dukungan Organisasi, Hubungan Kerja dan Lingkungan Kerja terhadap Kepuasan Kerja yang berdampak pada Kinerja Karyawan2024-08-29T03:32:07+00:00Ayu Indah Fitrianaayuuif28@gmail.comMuslimmuslim.amajid@esaunggul.ac.id<p><em>This study aims to examine the effect of organizational support, work relations and work environment on job satisfaction and the impact of job satisfaction on employee performance. Data was collected from 110 respondents, namely employees of the Directorate General of Intellectual Property using a purposive sampling method, with the criteria of employees/employees who worked at home during the Covid-19 pandemic but are now back at work and have worked for at least 1 year. In the current quantitative research, researchers used primary data and used the Partial Least Square-Structural Equation Modeling (PLS-SEM) research method, with data processing and analysis using SmartPLS 4 software. The results of this study are organizational support has a positive effect on job satisfaction, work relationships have a positive effect on job satisfaction, the work environment has a positive effect on job satisfaction, and job satisfaction has a positive effect on employee performance.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Ayu Indah Fitriana, Muslimhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/528 Peluang dan Tantangan Pengembangan Usaha Mikro Kecil Menengah (UMKM) dari Berbagai Aspek Ekonomi2024-09-14T00:00:34+00:00I Putu Septian Adi Prayudaadi.prayuda@unizar.ac.idAbdul Basitabdulbasit@unizar.ac.idYudhi Kurniawan Zahariyudhi.kurniawan@unizar.ac.idReza Arviciena Saktireza.arviciena@unizar.ac.id<p><em>Micro, Small, and Medium Enterprises (MSMEs) are productive economic entities owned by individuals or private business entities that meet the criteria for micro, small, or medium enterprises. In practice, MSME actors face various challenges and issues frequently encountered in the development of MSMEs. This study aims to identify the opportunities and challenges in the development of Micro, Small, and Medium Enterprises (MSMEs) from various economic aspects. The study is interested in examining the conditions of MSMEs that manage to survive under pressure, delving deeper into and providing an analysis of the challenges faced by MSMEs as well as the opportunities that can be leveraged to improve their performance, using a systematic literature review method. It is hoped that this study will provide further policy recommendations to enhance MSME strength as an opportunity and empower MSMEs in facing various challenges. The research findings indicate that Digital Marketing, Human Resources (HR), and Financial Literacy play crucial roles in creating markets and integrating into global supply chains. However, to ensure that the digital economy benefits MSME growth in Indonesia optimally, challenges such as limited access and technology infrastructure, as well as deficiencies in financial literacy, digital marketing, and human resources, need to be effectively addressed. MSMEs that can adapt to technological advancements and innovate their products will be able to compete with their rivals in the increasingly advanced digital economy.</em></p> <p><em> </em></p>2024-09-14T00:00:00+00:00Copyright (c) 2024 I Putu Septian Adi Prayuda, Abdul Basit, Yudhi Kurniawan Zahari, Reza Arviciena Saktihttps://www.mes-bogor.com/journal/index.php/mrj/article/view/208Strategi Pengelolaan Ide dan Gagasan untuk UMKM Warung Bakso menuju Kesuksesan dalam Industri Kuliner2024-05-13T10:19:56+00:00Suhendra Suhendrahendra1januari@gmail.comNatasia Theofani MargaretNatasiatheofani245@gmail.comYefoni Valentina Banjaryefonivalentinabanjar14@gmail.comPutri Kemala Dewi Lubisputrikemala@unimed.ac.id<p><em>This study aims to explore and analyze the strategy of managing ideas and ideas to increase profitability in Micro, Small and Medium Enterprises (MSMEs) meatball stalls. The method used for this research adopts a qualitative analysis approach and library research method. The data used in this research is secondary, which is obtained from books, journals, articles, and other sources relevant to the strategy of managing ideas and ideas in the culinary industry. The data collection technique is done by collecting reading material related to the problem under study. The results showed that Indonesian culinary MSMEs have a strong reputation and heritage, but are experiencing changes. To increase profitability and competitiveness, effective business planning and development strategies are essential. Business planning involves analyzing the industry, customers, and competitors, and identifying short- and long-term goals. Business development involves identifying opportunities, formulating business alternatives, selecting the best, implementing and evaluating. Idea and idea management strategies such as operational cost management, setting the right pricing policy, and improving operational efficiency are necessary to increase profitability.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Suhendra Suhendra, Natasia Theofani Margaret, Yefoni Valentina Banjar, Putri Kemala Dewi Lubishttps://www.mes-bogor.com/journal/index.php/mrj/article/view/209Pengaruh GGG (Good Government Governance) dan Sistem Pengendalian Internal terhadap Kinerja Pemungutan Retribusi Sampah oleh Pemerintah Kota Gorontalo2024-05-14T05:37:02+00:00Sakinah Alamrisakinahalamri04@gmail.comAyu Rakma Wuryandiniayurakma@gmail.comNurharyati Panigoronurharyati@ung.ac.id<p><em>The aim of this research is to determine the effect of implementing Good Government Governance and the Internal Control System on the performance of waste levy collection by government officials at the Gorontalo City Environmental Service. This type of research is a quantitative method using multiple linear regression analysis. In the data collection technique, researchers distributed questionnaires to all officers in the Environmental Service, where the population for this study was 80 officers. The sampling technique used was purposive sampling with a research sample of 38 respondents. The partial test results in this study show that the variable (X1) Good Government Governance has no effect on the performance of collecting waste levies, the variable (X2) Internal Control System has an effect on the performance of collecting waste levies, whereas in the simultaneous test Good Government Governance and the Internal Control System have a positive effect on the performance of waste levy collection.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Sakinah Alamri, Ayu Rakma Wuryandini, Nurharyati Panigorohttps://www.mes-bogor.com/journal/index.php/mrj/article/view/210Analisis Faktor Sosial Demografi terhadap Tenaga Kerja Provinsi Gorontalo2024-05-14T05:37:40+00:00Bhetriana R. Baninibhetrianabanini@gmail.comSri Endang Salehsriendang@gmail.comBoby Rantow Payuboby@gmil.com<p><em>This research aims to analyze (i) the influence of gender on workers' income (ii) the influence of marital status on the income of formal and informal sector workers (iii) the influence of education level on the income of formal and informal sector workers (iv) the influence of area of residence. On the income of formal and informal sector workers in Gorontalo Province. The data used in this research is secondary data sourced from the Central Statistics Agency obtained from the National Labor Force Survey (SAKERNAS). This research uses logistic regression analysis (multinomial) The results of this research show that socio-demographic factors with indicators of gender, marital status, education level and area of residence have a positive and significant influence on the income of formal and informal sector workers, meaning that every 1 percent increase in socio-demographic factors can increase labor income in Gorontalo Province.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Bhetriana R. Banini, Sri Endang Saleh, Boby Rantow Payuhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/211Karakteristik Pekerjaan Utama terhadap Sektor Informal dan Sektor Formal di Provinsi Gorontalo2024-05-15T08:52:22+00:00Sri Ayu I Mahmudayumahmudd@gmail.comSri Endang Salehayumahmudd@gmail.comBoby Rantow Payuayumahmudd@gmail.com<p><em>This study aims to analyze (i) the magnitude of the influence of working hours on labor income (ii) the magnitude of the influence of employment status on labor (iii) the magnitude of the influence of training on labor income (iv) the magnitude of the influence of training/courses on data Labor income used in this research is secondary data sourced from the Central Statistics Agency obtained from the National Labor Force Survey. This research uses Multinomial Logistic Regression Analysis. The results of this research show that the influence of main work with indicators of working hours, employment status, training certificates, and training/courses has a positive and significant influence on the income of workers in the informal and formal sectors, meaning that every 1 percent increase in main workers can increase the income of workers in the informal and formal sectors. Formal in Gorontalo Province.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Sri Ayu I Mahmud, Sri Endang Saleh, Boby Rantow Payuhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/214Analisis Sistem Informasi Akuntansi Penerimaan Kas dan Pengeluaran Kas pada PT Amaly Mitra Abadi Sulawesi di Kota Makassar2024-05-15T23:34:57+00:00Fitri Udianisafitriudianisa1301@gmail.comSamsinar Anwarsamsinar77@unm.ac.idFajriani Azisfajrianiazis@unm.ac.id<p><em>This research aims to determine the application of the cash receipts and cash disbursements accounting information system of PT Amaly Mitra Abadi Sulawesiand to determine the problems in the implementation of the cash receipts and cashdisbursements accounting information system. This type of research is descriptive qualitative research. The type of data used in this research is qualitative data with data collection techniques carried out using documentation and interviews. The results of this research indicate that the implementation of the cash receipts and cash disbursements accounting information system carried out by PT Amaly Mitra Abadi Sulawesi has been implemented effectively. Problems in the implementationof the accounting information system for cash receipts and cash disbursements at PT Amaly Mitra Abadi Sulawesi, there is no clarity regarding the division of tasksbetween the marketing and operational departments.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Fitri Udianisa, Samsinar Anwar, Fajriani Azishttps://www.mes-bogor.com/journal/index.php/mrj/article/view/215Analisis Ekspor Minyak Mentah Indonesia2024-05-19T23:51:17+00:00Nadia Adhaninadiaadhani22@gmail.comIrsad Lubisirsad@usu.ac.id<p><em>The type of research used in this research is descriptive research with a quantitative method approach. This research uses secondary data. Secondary data was obtained in the form of periodic data (time series) over a period of 30 years (1991-2021) with the analysis model used in this research being a multiple linear regression model with the OLS (Ordinary Least Square) method. The analysis tool used is the SPSS (Statistical Product and Service Solution) program. Sources of data collected in this research came from BPS (Central Statistics Agency), BPS Silastic, Bank Indonesia (BI), World Bank, Library Research. This research suggests increasing Indonesia's crude oil production to meet national and international demand as well as increasing Indonesia's crude oil exports so that it can help accelerate economic development.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Nadia Adhani, Irsad Lubishttps://www.mes-bogor.com/journal/index.php/mrj/article/view/218Analisis Antusias Mahasiswa dalam Belajar Ekonomi Kreatif dalam Mengembangkan UMKM: Usaha Mikro Kecil Menengah2024-05-19T23:54:11+00:00Della Aulia Br. Gintingdellaginting4@gmail.comJelita Maria Christine Samosirjelitamari432@gmail.comRana Nabillahrananabillah3@gmail.comPutri Kemala Dewi Lubisputrikemala@unimed.ac.id<p><em>Students' enthusiasm for developing MSMEs is influenced by studying the creative economy. Therefore, it is important to study creative economics because it opens students' insight into the potential of creative economics and innovation. This research uses a qualitative paradigm. The research was conducted to find out what enthusiasm students have in learning creative economics in developing MSMEs (Micro Small and Medium Enterprises). We took this research through interviews using three questions to students who were or were already running MSMEs. From the questions included, more students are interested in creating MSMEs after studying the creative economy and student creativity and innovation can develop further after studying the creative economy.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Della Aulia Br. Ginting, Jelita Maria Christine Samosir, Rana Nabillah, Putri Kemala Dewi Lubishttps://www.mes-bogor.com/journal/index.php/mrj/article/view/222Pengaruh Service Quality dan Online Marketing terhadap Customer Loyalty dan Repurchase Intention, Studi Kasus Brand Eiger2024-05-19T23:57:57+00:00Farhan Rafiqifr.farhanrafiqi@gmail.comTheresia Gunawantheresiagunawan@gmail.com<p><em>This research aims to determine the moderating influence of Online Marketing between Service Quality-Customer Loyalty and the mediating influence of Customer Loyalty between Service Quality-Repurchase Intention in the Eiger brand case study. This research is aimed at people who have purchased at least once from the Eiger brand and have seen advertisements on social media. The total sample from the population in this study was 125 respondents who filled out the questionnaire with the help of Google Form. The analysis technique was carried out using Smart PLS with the SEM method. The results of this research prove that Online Marketing does not moderate the influence between Service Quality - Customer Loyalty and Customer Loyalty has a mediating influence between Service Quality - Repurchase Intention.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Farhan Rafiqi, Theresia Gunawanhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/236Efektivitas Pemahaman Standar Akuntansi Sektor Publik terhadap Proses Penyusunan Laporan Keuangan pada Badan Pengelolaan Keuangan Aset Daerah Kabupaten XYZ2024-06-03T02:14:52+00:00khairunnisa Arif Fajar Wibisono20312317@students.uii.ac.idArif Fajar Wibisono133121101@uii.ac.id<p><em>The Regional Financial and Asset Management Body (BPKAD) is a regional apparatus that has an important role in managing regional finances as well as creating and realizing accurate and reliable financial reports. This research aims to determine the presenters' understanding of public sector accounting standards in BPKAD district xyz in the process of preparing financial reporting. Encourage the realization of accountability to be responsible to society by reporting finances according to government accounting standards. Consistency in implementing government accounting standards is needed to improve the quality of regional government financial reports (LKPD). This research uses a qualitative approach with a case study method. The results of the research show that the understanding of financial report presenters at BPKAD The recommendations given are the need to increase human resource competency, strengthen coordination between OPDs, and provide more opportunities for staff with expertise or accounting backgrounds to join the agency.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 khairunnisa Arif Fajar Wibisono, Arif Fajar Wibisonohttps://www.mes-bogor.com/journal/index.php/mrj/article/view/228Analisis Implementasi SOP Pasasi PT Jasa Angkasa Semesta dalam Pelayanan Penumpang di Bandar Udara Internasional Juanda Surabaya2024-05-21T07:20:25+00:00Zuhrufa Dian Azza20090078@students.sttkd.ac.idAndityo Pujo Laksanaandityo.pujo@sttkd.ac.id<p><em>Ground Handling is an activity of a flight company related to handling or services to passengers such as baggage, tickets and equipment for aircraft movement on the ground and the aircraft it self while at the airport both departure and arrival. The cassation unit is part of Ground Handling which has duties and responsibilities in handling passengers from the check-in process to boarding passengers, as well as handling the process of transit passengers. This study is to find out how the role of PT Angkasa Semesta services in serving passengers at Juanda International Airport Surabaya. This research is a descriptive qualitative research. The data used are primary and secondary data. Primary data include direct observation of the research object and interviews with pasasi officers. While secondary data is taking data when conducting observations and interviews such as how cassation staff work in the field and SOPs of the cassation unit related to services to passengers. The results of this study can be concluded that the role of PT Jasa Angasa semesta in passenger services at Juanda International Airport Surabaya is in accordance with the existing Procedur Operational Standards. Ground Handling officers carry out services from the check-in counter to the departure gate, supervise passenger movements on the landside and coordinate with AVSEC, AMC and RAMP. Obstacles experienced by PT Jasa Angkasa Semesta is constrained by foreign languages and then lacks the number of personnel.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Zuhrufa Dian Azza, Andityo Pujo Laksanahttps://www.mes-bogor.com/journal/index.php/mrj/article/view/235Pengaruh Motivasi Kerja dan Kompensasi terhadap Produktivitas Kerja Pegawai pada Kantor Bawaslu Kota Bontang2024-05-27T13:35:15+00:00Auliya Rohaniauliya.rohani@gmail.comAgustina Agustinaagusyani188@yahoo.comAgusyani Agusyaniagustinasampemanan17@gmail.com<p><em>This research was conducted to determine the influence of work motivation and compensation on employee work productivity at the Bawaslu Office in Bontang City. The respondents for this research were 57 employees who worked at the Bawaslu Office in Bontang City and the ranks of District Supervisors throughout Bontang City. The results of this research are: From the results of multiple linear regression analysis tabulated using SPSS, simultaneously there is a significant influence between work motivation and compensation on work productivity, and the partial test results (t test) and (f test) show that there is a good influence between work motivation and compensation, and shows that there is no influence between compensation and work productivity.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Auliya Rohani, Agustina Agustina, Agusyani Agusyanihttps://www.mes-bogor.com/journal/index.php/mrj/article/view/244Pengaruh Corporate Social Responsibility (CSR) dan Profitabilitas Terhadap Harga Saham pada Perusahaan yang Bergerak di Sub Sektor Produksi Batu Bara yang Terdaftar di BEI Tahun 2019-20222024-05-30T02:37:56+00:00Isnawati Nursamisnawatinursam16@gmail.comLukman Pakayalukman.pakaya@ung.ac.idNurharyati Panigoronurharyati@ung.ac.id<p><em>This study aimed to determine the influence of Corporate Social Responsibility(CSR) and Profitability, measured by Return On Assets, on stock prices incompanies operating in the Coal Production Subsector listed on the IDX. Thisresearch was quantitative research. The population in this study was the coalindustry listed on the Indonesia Stock Exchange. The sample in this study wasobtained using purposive sampling, which is the selection of samples based onpredetermined criteria. Based on this technique, 11 samples were obtained from34 companies in the coal production subsector listed onthe Indonesia StockExchange during the 2019-2022 period. The method used was also panel dataregression analysis using the SPSS program. The results of this study indicate that(1) corporate social responsibility (CSR) has a positive and significant influenceon stock prices, (2) company profitability has no significant influence on stockprices, (3) simultaneously, corporate social responsibility (CSR) and profitabilityhave a positive and significant influence on stock prices of companies operating inthe Coal Production Subsector, with a coefficient of determination of 0.917.Thisfigure indicates that Corporate Social Responsibility and profitability explainapproximately 91.7% of the variation in stock prices of companies in the coalproduction subsector listed on the Indonesia Stock Exchange (IDX) during the2019-2022 period. Meanwhile, the influence of other variables on stock pricesis8.3%, which includes other fundamental and technical factors.Keywords: Corporate Social Responsibility (CSR),Profitability,Stock Prices.</em></p> <p><em> </em></p>2024-08-21T00:00:00+00:00Copyright (c) 2024 Isnawati Nursam, Lukman Pakaya, Nurharyati Panigorohttps://www.mes-bogor.com/journal/index.php/mrj/article/view/245Pengaruh Kualitas Layanan terhadap Customer Loyalty pada Starbucks Coffee di Wilayah Bandung2024-05-30T02:38:34+00:00Linda Ayu Puspitasaripuspitasarilindaayu@gmail.comGandhi Pawitangandhi@gmail.com<p><em>This study aims to determine the effect of service quality on customer loyalty at Starbucks Bandung City. The population and sample used in this study are people who have bought Starbucks in Bandung. the Total of respondents collected in this study were 110 people. The method used to collect data is a questionnaire through Google forms. Data analysis techniques were performed using simple regression analysis using the Statistical Program Social Science (SPSS) software version 29. The results of this study found that there was a significant positive effect of service quality on customer loyalty. </em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Linda Ayu Puspitasari, Gandhi Pawitanhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/246Analisis Kebijakan Sumber Daya Alam Provinsi Sumatera Utara2024-05-30T02:39:43+00:00Bonaraja Purbabonaraja@gmail.comDesry Rasmita Tarigandesry@gmail.comRenata Olivia Gintingrenataoliviaginting@gmail.com<p><em>This research aims to analyze the influence of natural resource policies on economic growth and environmental benefits in North Sumatra Province. The research methods used include literature studies, interviews with stakeholders, secondary data analysis, quantitative analysis, and formulation of policy recommendations. The results of the analysis show that the implementation of natural resource policies has a significant impact on economic growth, but also raises challenges related to environmental protection and fair distribution of benefits. Policy recommendations are prepared to strengthen sustainability aspects in natural resource management in North Sumatra Province.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Bonaraja Purba, Desry Rasmita Tarigan, Renata Olivia Gintinghttps://www.mes-bogor.com/journal/index.php/mrj/article/view/248Analisis Penetapan Harga Jual Produk dan Volume Penjualan: Studi Kasus pada Rumah Makan Raja Ayam Kota Gorontalo2024-05-30T21:27:31+00:00Nur’azizah Bungalobungaloazizah@gmail.comSahmin Noholosahmin.noholo@ung.ac.idMuliyani Mahmudmuliyani@ung.ac.id<p><em>This research aims to determine the selling price of products at the Raja Ayam Restaurant in Gorontalo City and to determine the sales volume of products at the Raja Ayam Restaurant in Gorontalo City. The research method uses a survey method. The primary data source in this research is the owner of Raja Ayam Restaurant, Gorontalo City. The data obtained will be presented in tabular form and analyzed descriptively. The results of the research show that the product selling price at the Raja Ayam Restaurant in Gorontalo City is determined by calculating all costs which consist of fixed costs and variable costs. Raja Ayam Restaurant in Gorontalo City uses a selling price method that involves a mark-up of 30% of the total production costs. Thus, the selling price of the product is calculated by adding 30% of the total production costs. This strategy provides clarity in determining prices and includes the desired profit elements. In the main menu of Rumah Makan Raja Ayam, the price of each package or size of chicken is determined by applying a certain mark-up above the purchase price. By using the Mark-Up Pricing Method, these prices cover the profits desired by business actors and provide an overview of the pricing strategy used in the Raja Ayam business in Gorontalo City. The average sales volume of Rumah Makan Raja Ayam reaches around 1,229 packages of chicken every month, with sales of around 40 packages per day. The net income earned every month reaches Rp. Rp. 29,388,093.18, and daily net income is Rp. 979,603.11. Stable sales volume and good income reflect the positive performance and operational success of Rumah Makan Raja Ayam in Gorontalo City.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Nur’azizah Bungalo, Sahmin Noholo, Muliyani Mahmudhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/260Peran Teknologi dalam Pengelolaan Sumber Daya Ekonomi Kreatif pada Industri Kreatif di Kecamatan Medan Marelan2024-05-31T23:45:45+00:00Erni Susilawati Purbapurbaerny61@gmail.comKristin Margaretha Simarmatakristinsimarmata07@gmail.comSernanda putri Darmasernanda12@gmail.comPutri Kemala Dewi Lubisputrikemala@unimed.ac.id<p><em>This research aims to determine the role of technology in managing creative economic resources in the creative industry in Medan Marelan District. This research was conducted using qualitative methods through interviews with one of the MSME owners in Medan Marelan District. The research results show that technology has an important role in managing creative economic resources in the creative industry, namely increasing efficiency and productivity, increasing global market access, and improving market information and marketing strategies. This research also shows that managing creative economic resources requires a significant role of technology. Technology not only functions as a tool, but also as a driver and developer. Thus, management of creative economy resources must consider how technology can be used to increase efficiency and productivity in the creative industry.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Erni Susilawati Purba, Kristin Margaretha Simarmata, Sernanda putri Darma, Putri Kemala Dewi Lubishttps://www.mes-bogor.com/journal/index.php/mrj/article/view/265Pengaruh Leverage Terhadap Pertumbuhan Laba pada Perusahaan Manufaktur Sektor industri Dasar Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2018-20222024-06-01T10:16:31+00:00Melda A. Kasirameldakasira393@gmail.comSrie Isnawaty Pakayasrie@gmail.comMohamad Agus Salim Monoarfaagussalim@gmail.com<p><em>This research aimed to determine the influence of Debt To Equity Ratio and Debt To Asset Ratio on Profit Growth in the Basic Industry and Chemical Sectors Listed on the Indonesian Stock Exchange in 2018-2022. The research samples were selected through purposive sampling, where 41 companies met the requirements as samples. The analytical test tool used to test this research was multiple linear regression. The data analysis applied the SPSS 27 application. The research findings indicated that the Debt To Equity Ratio (DER) influenced profit growth negatively, and Debt To Asset Ratio (DAR) influenced profit growth positively. In the meantime, simultaneously, the Debt To Equity Ratio (DER) and Debt To Asset Ratio (DAR) influenced profit growth.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Melda A. Kasira, Srie Isnawaty Pakaya, Mohamad Agus Salim Monoarfahttps://www.mes-bogor.com/journal/index.php/mrj/article/view/268Analisis Implementasi Pendidikan dan Pelatihan Human Capital di Industri Kreatif2024-06-03T02:13:36+00:00Windi Octavianioctavianiwindi5@gmail.comGustina Sarisarigustina01@gmail.comDiva Alnayadivaalnaya0709@gmail.comPutri Kemala Dewiputrikemala@unimed.ac.id<p><em>Creative industries play an important role in the global economy, and the development of high-quality human resources is essential to drive innovation and productivity. The purpose of this study is to analyze the status of the implementation of human resource development and training in the creative industry. Using a qualitative approach, data was collected through in-depth interviews with industry players, academics, and policy makers, as well as analysis of related documents. The results showed that the combination of formal and non-formal education, cooperation between industry and educational institutions, and the use of modern technology play an important role in the development of human resources. Although formal education provides a solid theoretical foundation, non-formal education and technologies such as e-learning and VR can help improve certain practical skills according to market needs. . Collaboration between industry and educational institutions ensures relevant curricula and valuable practical experience for learners. Despite challenges such as limited resources and rapid technological change, effective education and training can enhance the competitiveness and growth of creative industries.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Windi Octaviani, Gustina Sari, Diva Alnaya, Putri Kemala Dewihttps://www.mes-bogor.com/journal/index.php/mrj/article/view/271Mengoptimalkan Pengimplementasian Laporan Keuangan untuk Mencegah terjadinya Korupsi: Studi Kasus PT Asuransi Jiwasraya2024-06-04T09:02:21+00:00Riza Indrianirizaindriani@unimed.ac.idHilma Harmenhilmaharmen@unimed.ac.idIndah Safitri Manurungindahmanurung281121@gmail.comRiska Zunaidah Sikumbangriskasikumbang133@gmail.comDian Maulina Pratiwimaulinadian056@gmail.comMuhammad Rayhan Satriarayhansatria052004@gmail.comArif Rahman Hakimarifrh.7233210011@mhs.unimed.ac.idJos Bram Tambajosbramt@gmail.comAbim Khaffi Maulanaabimm5504@gmail.com<p><em>This study aims to optimize the implementation of financial statements to prevent corruption. Financial statements are defined as a record of information about a company's finances in one accounting period that describes the performance of a company. While corruption is something rotten, evil and destructive, based on this fact, acts of corruption involve; something immoral, rotten nature and circumstances, concerning the position of government agencies or apparatus, misuse of power in office due to gifts, transporting economic and political factors and placing families or groups into the office under the power of the office. This of course greatly violates company ethics, and can reduce the company's image. The research method used is descriptive qualitative with data collection through literature studies from various relevant journals. The results showed that financial reports have a significant relationship with corruption. Where corruption is a violation of financial ethics through the practice of embezzlement of funds, and misuse of company assets.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Riza Indriani, Hilma Harmen, Indah Safitri Manurung, Riska Zunaidah Sikumbang, Dian Maulina Pratiwi, Muhammad Rayhan Satria, Arif Rahman Hakim, Jos Bram Tamba, Abim Khaffi Maulanahttps://www.mes-bogor.com/journal/index.php/mrj/article/view/272Peranan Efektif Komunikasi Kerja, Konflik Kerja, Stres Kerja dan Lingkungan Kerja dalam Menguatkan Produktivitas Karyawan Perusahaan Perak Tom’s Silver Yogyakarta2024-06-04T09:03:11+00:00Hilma Harmenhilmaharmen@unimed.ac.idDinasarah Syahrezadinasarahsyahreza@unimed.ac.idAgnes Mika Cristina Br Manikagnes31498@gmail.comAhmad Suhendri Lubisahmadsuhendrilubis@gmail.comAmanda Agustinamandaagustin652@gmail.comAyu Triani Hutagalungayuhutagalung2306@gmail.comJonathan Siringo Ringojonathaansiringo1@gmai.comWiko Prayogawikoprayoga15@gmail.com<p><em>Purpose. The purpose of this research is to analyze how communication, conflict, work stress, and the work environment affect employee productivity in an organization. Methods. The research method uses a systematic approach by formulating relevant keywords to search for information about the influence of communication, conflict, work stress and the work environment on employee productivity through academic databases and trusted information sources. Findings. (1) Effective communication in the organization, which includes message understanding, conflict management, and transparency, is positively correlated with increased employee productivity; (2) Conflict in the workplace, whether interpersonal, role, or goal, can hinder cooperation, role clarity, and goal alignment, which in turn reduces employee productivity, so effective management of conflict is key in increasing their productivity; (3) Job stress, arising from excessive job demands and lack of social support in the workplace, can significantly reduce employee productivity as well as their well-being; (4) A comfortable, safe and supportive work environment has a positive influence on employee productivity, by increasing physical and psychological comfort and fulfilling basic needs that enable employees to achieve optimal work potential; and (5) Research results at the Tom's Silver Company in Yogyakarta show that communication, a good work environment, and work stress management significantly influence employee productivity, while workplace conflict has a negative impact, although not statistically significant. Implication. This research can provide insight into the factors that influence employee productivity, as well as help in designing more effective management strategies to improve organizational performance.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Hilma Harmen, Dinasarah Syahreza, Agnes Mika Cristina Br Manik, Ahmad Suhendri Lubis, Amanda Agustin, Ayu Triani Hutagalung, Jonathan Siringo Ringo, Wiko Prayogahttps://www.mes-bogor.com/journal/index.php/mrj/article/view/273Pengaruh Pemahaman Akuntansi, Tingkat Pendidikan dan Ukuran Usaha terhadap Kualitas Laporan Keuangan Umkm di Kecamatan Teluk Jambe Timur2024-06-04T09:04:15+00:00Hilda Nurhidayahhildanurhidayah@mhs.ubpkarawang.ac.idRohma Septiawatirohmaseptiawati@ubpkarawang.ac.idAwaliawati Rachprilianiawaliawati@ubpkarawang.ac.id<p><em>This study aims to look at the effect of accounting understanding, education level and business size on the quality of MSME financial reports in the Teluk Jambe Timur sub-district. Questionnaires were used to obtain primary data for this quantitative research. In Teluk Jambe Timur sub-district, a sample of 93 MSMEs was selected using the puposive sampling technique. There are four types of tests in this study, namely, multiple linear regression analysis, instrument test, classical assumption test, and hypothesis testing. The findings of this study indicate that the three variables of accounting understanding, education level and business size have an impact on the quality of financial statements. This means that any variable used has the potential to affect how well MSMEs produce their financial reports.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Hilda Nurhidayah, Rohma Septiawati, Awaliawati Rachprilianihttps://www.mes-bogor.com/journal/index.php/mrj/article/view/274Ekonomi Kreatif dan Daya Tarik Objek Wisata Studi Kasus Objek Wisata Paepira Lakeside2024-06-05T04:02:26+00:00Agnes Avenia Barusagnesavenia@gmail.comPitri Aulia Usman Lubispitriauliausman@gmail.comPutri Kemala Dewi Lubisputrikemala@unimed.ac.id<p><em>This research was conducted to see an overview of the potential for creative economic development at the Paepira Lake Side tourist attraction, so that it can increase tourist attraction. The research method used was descriptive case study research. The author looked at the potential of the Paepira Lake Side tourist attraction and then analyzed it based on the following aspects. aspects of tourist attraction and creative potential. The Paepira Lake Side tourist attraction has potential but looking at the aspects of tourist attraction it can be concluded that it does not meet the criteria. Recommendations that can be given by researchers are to increase cooperation between the local community, government, business people and academics to build and develop tourism that is more interesting to visit. The economic sub-sector that can be prioritized is the culinary aspect.</em></p> <p><em> </em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Agnes Avenia Barus, Pitri Aulia Usman Lubis, Putri Kemala Dewi Lubishttps://www.mes-bogor.com/journal/index.php/mrj/article/view/275Mengoptimalkan Pengimplementasian Pelatihan dan Pengembangan Pelayanan Tenaga Kerja kesehatan di RSUD Sawerigading2024-06-05T04:01:30+00:00Dina Sarah Syahrezadinasarahsyahreza@unimed.ac.idHilma Harmenhilmaharmen@unimed.ac.idGrestin Analiagrestinanalia6@gmail.comNisa Nababannisanababan28@gmail.comRegita Cahyaniregitachyani20@gmail.comRosana Girsangrosanagirsang123@gmail.comSilvia Putrianisilviaputrisilitonga@gmail.comTamara Marpaungtamarameilitamarpaung2@gmail.com<p>This article discusses the implementation of training and development of health workforce services at Sawerigading Hospital to overcome cases of discrimination between BPJS and non-BPJS patients. This research uses a literature review method with a qualitative approach and highlights the need for increased HR training and development for the optimization of health services. The results showed the importance of improving the skills, knowledge, and inclusive culture of health workers, as well as involving the community in efforts to improve service effectiveness. RSUD Sawerigading has committed to improving employee competencies through technical, soft skills, self-development, and specialization training programs to improve overall health services. Concrete steps are needed to address discrimination against BPJS patients and improve staff understanding of ethics and professionalism in health services to achieve optimal service.</p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Dina Sarah Syahreza, Hilma Harmen, Grestin Analia, Nisa Nababan, Regita Cahyani, Rosana Girsang, Silvia Putriani, Tamara Marpaunghttps://www.mes-bogor.com/journal/index.php/mrj/article/view/276Persepsi Kemudahan Terhadap Minat Menggunakan Pembayaran Dompet Digital DANA (Survei Pada Mahasiswa Universitas Singaperbangsa Karawang)2024-06-05T04:00:48+00:00Nafisah Dwi Yuliaridanafisahyuliarida200@gmail.coMSiti Nurazizahsnazizah1321@gmail.comAbdul Yusufabdul.yusuf@staff.unsika.ac.id<p>Pesatnya kemajuan teknologi digital telah membawa perubahan besar dalam transaksi keuangan, ditandai dengan munculnya e-wallet. DANA yang memudahkan transaksi tanpa memerlukan penggunaan uang tunai adalah salah satu layanan dompet digital digemari di Indonesia. Persepsi Kemudahan penggunaan DANA mahasiswa Universitas Singaperbangsa Karawang dalam menggunakannya dibahas dalam artikel ini. Tujuan dari penelitian ini untuk mencari tau bagaimana persepsi kemudahan mempengaruhi minat mahasiswa Universitas Singaperbangsa Karawang dalam menggunakan pembayaran dompet digital DANA. Data dikumpulkan untuk penelitian ini menggunakan kuesioner yang diberikan kepada 116 mahasiswa dari berbagai fakultas dengan menggunakan pendekatan kuantitatif deskriptif. Hasil analisis menunjukkan hal itu signifikan sehingga minat sangat dipengaruhi oleh mudahnya DANA digunakan mahasiswa untuk menggunakannya. Kuatnya nilai koefisien korelasi antara kedua variabel menunjukkan hal tersebut. Selanjutnya uji F menunjukkan bahwa persepsi kemudahan dan keinginan dalam memanfaatkan DANA berhubungan. Kesimpulan artikel ini menekankan pentingnya persepsi kesederhanaan dalam meningkatkan penerimaan siswa dan penggunaan DANA pada dompet digital.</p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Nafisah Dwi Yuliarida, Siti Nurazizah, Abdul Yusufhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/279Pengaruh Variasi Produk Terhadap Keputusan Pembelian Konsumen We Drink Cabang Tuparev Karawang2024-06-05T03:59:40+00:00Riani Rahma Novelinarianirahma667@gmail.comRaisya Putri Syafna Azzahraraisya.psa@gmail.comAbdul Yusufabdul.yusuf@staff.unsika.ac.id<p>Pertumbuhan ekonomi terjadi secara cepat sehingga membuat perusahaan-perusahaan saling bersaing satu sama lain. Keputusan pembelian merupakan salah satu faktor untuk meningkatkan nilai jual perusahaan sehingga dapat bertahan dalam dunia persaingan. We Drink, merupakan brand produk minuman yang menyediakan berbagai variasi produk minuman. Tujuan dari penelitian ini adalah untuk mengetahui apakah variasi dalam produk berdampak pada keputusan pembelian We Drink. Sampel yang digunakan yaitu sebanyak 100 sampel yang diambil dari para responden yang telah melakukan pembelian produk We Drink. Metode pengumpulan data yang digunakan menggunakan kueisoner. Dengan menggunakan software SPSS, analisis data yang digunakan adalah analisis regresi linear sederhana, uji validitas, uji normalitas, uji korelasi, koefisien determinasi (R<sup>2</sup>), signifikansi uji t dan uji f. Hasil penelitian menunjukkan nilai t-hitung sebesar 14,762 < t-tabel 1,984 dan nilai signifikansi sebesar 0,00 < 0,05 mengindikasikan bahwa variasi produk memiliki pengaruh yang positif dan signifikan terhadap keputusan pembelian. Selain itu, nilai koefisien determinasi (R<sup>2</sup>) adalah 0,69, menunjukkan bahwa 69% pengaruh keputusan pembelian berasal dari variasi produk dan 31% faktor lain dapat mempengaruhi keputusan pembelian</p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Riani Rahma Novelina, Raisya Putri Syafna Azzahra, Abdul Yusufhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/280Pengaruh Live Streaming dan Brand Ambassador Engagement terhadap Keputusan Pembelian Erigo: Studi Kasus Penggemar Grup Idola Jkt48 terhadap Produk Erigo di Karawang.2024-06-05T07:39:20+00:00Syifa Kamila Nur Fatihah2210631020177@student.unsika.ac.idIna Ratnasariina.ratnasari@fe.unsika.ac.id<p><em>This research study aims to examine the influence of live streaming and brand ambassador of idol group JKT48 on the purchasing decisions of Erigo’s product. On this era of digitalization marketing, brands image increasingly leverage interactive online methods and influential personalities to enchance their target market and lead customer behavior. As such live streaming providing a real time immersive and interactive shopping experience that creates a dynamic engaging platform for product presentation. Brand ambassador with their credibility and relatability that can reach the significantly impact customer perseptions and preferences, further leading purchace decisions. This research employs a quantitative employ with surveying questionnaire sample of JKT48’s fans that bought Erigo product to gather data impact from their engagement and live streaming with factors influence their purchasing decisions.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Syifa Kamila Nur Fatihah, Ina Ratnasarihttps://www.mes-bogor.com/journal/index.php/mrj/article/view/281Pengaruh Sosial Media Marketing Facebook terhadap Minat Beli Konsumen Yab Showroom Gorontalo2024-06-05T21:40:52+00:00Siti Nur Afni Samanafnisaman3@gmail.comMuchtar Ahmadmuchtar@gmail.comYulinda L. Ismailyulinda@gmail.com<p><em>This research aims to find out how much influence Facebook Social Media Marketing has in increasing Consumer Buying Interest at YAB Showroom Gorontalo. This type of research uses quantitative methods, by distributing questionnaires to 63 respondents using the Slovin formula calculation. The analysis used in this research uses simple linear regression analysis. The results of this research show that the Facebook Social Media Marketing variable has a significant positive effect on Purchase Interest with a significance level of 0.001 < 0.05 and a value of tcount > ttable, namely 3,330 > 3,231. The magnitude of the influence of the coefficient of determination R square is 15.4% while the remaining 84.6% is explained or described by other independent variables which are not included in this research model.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Siti Nur Afni Saman, Muchtar Ahmad, Yulinda L. Ismailhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/283Pengaruh Persepsi Manfaat Penggunaan QRIS Terhadap Keputusan Pembelian Ayam Geprek Sriwedari: Survei pada Pelanggan Ayam Geprek Sriwedari2024-06-07T00:32:02+00:00Muhammad Rizki Ramadhan221063102038@student.unsika.ac.idMuhammad Daffa Jauza Fikri221063102033@student.unsika.ac.idAbdul Yusufabdulyusuf@staff.unsika.ac.id<p> </p> <p><em>Technological developments have had a very broad impact on various aspects of life, one of which is being adopted by the financial industry. The presence of QRIS or Indonesian Standard Quick Response Code provides a new style in transactions, because users no longer need to make payments in cash, just by scanning the barcode, payments can easily be made, of course with a payment model like this provides convenience, security and satisfaction in transactions. This also applies to the transaction of purchasing Sriwedari fried chicken which is a student favorite in the East Telukjambe area. The use of QRIS is widely used by the millennial generation among students. Therefore, this research aims to review and find out more about the perception of the benefits of using QRIS in chicken purchasing decisions. smashed Sriwedari. The research was carried out using a descriptive quantitative method by collecting data using a questionnaire distributed to respondents. The number of respondents in this study was 103 respondents who were taken randomly with the criteria of purchasing Sriwedari fried chicken at least once a week. The results of the research show that the magnitude of the influence of the perceived benefits of using QRIS on purchasing decisions is 59.7% and the perceived benefits (X1) of using QRIS on purchasing decisions (Y) Sriwedari fried chicken has a simultaneous and positive effect.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Muhammad Rizki Ramadhan, Muhammad Daffa Jauza Fikri, Abdul Yusufhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/284Pengaruh Variasi Produk Terhadap Keputusan Pembelian pada Mixue Cabang Karawang2024-06-07T00:32:50+00:00Priambudi2210631020246@student.unsika.ac.idQobus Rayhaan Al Awaludin2210631020247@student.unsika.ac.idAbdul YusufAbdul.yusuf@staff.unsika.ac.id<p><em>Mixue is a beverage outlet originating from China, founded in June 1997. Mixue began to enter Indonesian territory in 2020, Mixue outlets serve various drink menus and also ice cream. The featured menu is boba ice cream which is in demand by many people from various circles. However, there are several things that must be considered, with the emergence of several new competitors who make many product variants with varying flavors, whether this will influence the level of purchasing decisions regarding mixue. This research aims to find out whether product variations from mixue influence customers' purchasing decisions. So the mixue company can know whether it needs to increase its product variety in order to compete with its competitors.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Priambudi, Qobus Rayhaan Al Awaludin, Abdul Yusufhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/285 Pengaruh Faktor Harga dan Kepercayaan Terhadap Minat Pelanggan dalam Membeli Produk DRW Skincare2024-06-07T00:33:32+00:00Muhammad Rama Rizaldirizaldirama.2004@gmail.comTegar Dwi Fajriatamategardf61@gmail.comAbdul YusufAbdul.yusuf@staff.unsika.ac.id<p> Scientific study articles from the library as part of Marketing Management Science are the influence of online marketing, customer trust, brand image, and customer satisfaction on purchasing decisions and customer loyalty. The purpose of this article is to investigate the impact of price and trust on consumers' willingness to purchase DRW Skincare products. This research suggests that trust has a positive and significant impact on interest in purchasing DRW Skincare products. Apart from that, the price factor has a positive & significant influence on the interest in buying the product. This descriptive analysis is quantitative for this research method, which uses SPSS tools. The results of this article are: 1) product prices can be compared with their quality. 2): product marketing influences customer loyalty. 3): Brand perception influences customer interest in purchasing products.</p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Muhammad Rama Rizaldi, Tegar Dwi Fajriatama, Abdul Yusufhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/286Pengaruh Kualitas Makanan Terhadap Keputusan Pembelian Ayam El-Polo di Kecamatan Teluk Jambe Timur2024-06-07T00:34:24+00:00Yossy Marsyatrinisamarsyayossy@gmail.comSekar Nirwana Ros Sinta Ajisekar12nirwana@gmail.comAbdul YusufAbdul.yusuf@staff.unsika.ac.id<p><em>This research was conducted with the aim of analyzing and testing the influence of food quality on purchasing decisions at El-polo Chicken, East Teluk Jambe District. This research was carried out using descriptive and verification methods, namely: collecting data, presenting, analyzing and testing hypotheses, as well as making conclusions and suggestions. The sample in this study consisted of 100 respondents, including students from Singaperbangsa University and native Karawang consumers of El-polo Chicken. The sampling technique used in this research is non-probability sampling, in the form of accidental sampling where the researcher can assign samples to anyone the researcher meets. The analysis used in this research is simple regression analysis, where changes in variable X will be followed by changes in variable Y. The tool used in this research is SPSS software. The results of this research are that, partially, food quality has an influence on purchasing decisions.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Yossy Marsyatrinisa, Sekar Nirwana Ros Sinta Aji, Abdul Yusufhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/287Pengaruh Pemasaran Celebrity Endorsment pada Media Sosial Instagram Terhadap Minat Beli pada Produk Pakaian Kaum Wanita Generasi Z Dikota Karawang2024-06-07T00:35:16+00:00Desi Jaelanidesijaelani136@gmail.comDessy HerdianaDessyHerdiana004@gmail.comAbdul YusufAbdul.yusuf@staff.unsika.ac.id<p> </p> <p><em>A Celebrity Endorsement figure not only has an attractive face and appearance, but must also have aspects commonly known as VISCAP which consist of popularity (Visibility), expertise (Credibility), attractiveness (Attractiveness), strength (Power) and ability. influence consumer buying interest. (Royan, 2005). The online shop business is currently growing quite rapidly, to meet the needs of many online shops which continue to grow and compete to win the market so they can win the hearts of their consumers. This type of research uses quantitative research methods, which according to (Sugiyono, 2014: 8) are said to be quantitative methods because quantitative research can be interpreted as a research method that is based on the philosophy of positivism. Used to research certain populations or samples, data collection using research instruments, quantitative/statistical data analysis, with the aim of testing predetermined hypotheses. Based on the research results, it can be concluded that there is a positive and significant influence between Instagram celebrity endorsement marketing on the interest in purchasing clothing products among Generation Z women in Karawang City. This is proven by the coefficient of determination (R2) which is quite high, namely 70.5%. while the remaining 29.5%. This shows that 70.5% of the variation in interest in buying clothing products among Generation Z women in Karawang City can be explained by the Instagram celebrity endorsement variable.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Desi Jaelani, Dessy Herdiana, Abdul Yusufhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/288Pengaruh Dinning Atmosphere McDonald’s terhadap Keputusan Pembelian Gen Z: Survey Pelanggan McDonald’s Cabang Galuh Mas Karawang 2024-06-07T00:38:35+00:00Anisa Lestarijinggaaaaa2222@gmail.comKelsha Berliana Riftykhelsa@gmail.comAbdul Yusufabdul.yusuf@staff.unsika.ac.id<p><em>Environmental Influences and Purchasing Decisions at McDonald's Galuh Mas Branch, Karawang. This study aims to explore the influence of the environment and atmosphere on the purchase decision process of McDonald's Galuh Mas Branch, Karawang. The research method used is quantitative research. The population of this study was all Gen-Z consumers who bought and enjoyed food at McDonald's Galuh Mas Karawang Branch, with a total sample of 104 people. Data analysis is carried out using.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Anisa Lestari, Kelsha Berliana Rifty, Abdul Yusufhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/289Pengaruh Kualitas Aplikasi Terhadap Keputusan Menggunakan Jasa Transportasi Online Maxim: Survei pada Mahasiswa UNSIKA 2024-06-07T00:35:51+00:00Salma Nurhasanahsalmanurhasanah54@gmail.comRizka Dwi Syaharanirizkasyaharani@gmail.comAbdul YusufAbdul.yusuf@staff.unsika.ac.id<p><em>This research aims to find out how much influence application quality has on the decision to use Maxim's online transportation services with the application quality variable as the independent variable and the decision to use as the dependent variable. This study uses a quantitative approach. This research was conducted on Unsika students and the number of respondents to this research was 100 customers who had ordered Maxim online transportation services. The data collection tool uses a questionnaire and the data processing analysis tool uses SmartPLS 3.0. The results of the research state that the quality of the application has a significant influence on the decision to use Maxim's online transportation services.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Salma Nurhasanah, Rizka Dwi Syaharani, Abdul Yusufhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/290Pengaruh Brand Image dan Kualitas Pelayanan terhadap Minat Beli Fore Coffee pada Masyarakat: Survey Masyarakat Jabodetabek 2024-06-07T00:39:22+00:00Dea Amelia Putrideaameliiaputrii@gmail.comDiah Nur Mukholifahdiahepa@gmail.comAbdul Yusufabdul.yusuf@staff.unsika.ac.id<p>The purpose of this study is to determine exactly what the purchase intention of Indonesian consumers in the Jabodetabek area is influenced by the image and service level of the Fore Coffee brand. This study took more than 157 respondents through questionnaires containing students, students, and workers. Because the buying interest of the Indonesian people towards coffee increases every year, it is recorded that the increase in the interest of the Indonesian people increases by 8.8% per year. The results of this quantitative study show that the perception of Fore Coffee's brand image has a major impact on the desire to buy, and good service also influences consumer decisions to buy products. Thus, Fore Coffee can increase buying interest by improving brand image and service quality.</p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Dea Amelia Putri, Diah Nur Mukholifah, Abdul Yusufhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/291Pengaruh PBB dan BPHTB terhadap Pendapatan Asli Daerah (PAD) dengan Metode Systematic Literature Review (SLR)2024-06-07T00:41:00+00:00Tiar Lina Situngkirtiarlina.situngkir@gmail.comNafisah Dwi Yuliaridanafisahyuliarida20@gmail.comSiti Nurazizahsnazizah1321@gmail.comNadira Aisha Amidianadiraamidia31@gmail.comNurmala Dewi Rahmawatinurmaladewir09@gmail.comMuhammad Rama Rizaldirizaldirama.2004@gmail.comPriambudipramarjuna48@gmail.comQobus Rayhaan Al Awaludinqobusrayhaan@gmail.comiAlvito Auliansyahalvitoauliansyah84125@gmail.comTegar Dwi Fajriatamategardf61@gmail.com<p><em>When using the Systematic Literature Review (SLR) technique, the research objective is to examine the impact of PBB and BPHTB on PAD. This research identifies, assesses, and synthesizes previous relevant works bringing together many sources in Sprott-approved journals on this topic. The results of this research show that, although at different levels, PBB and BPHTB make significant contributions to PAD in various regions in Indonesia. Increasing revenue from the PBB and BPHTB sectors is one strategy to increase PAD. However, a number of regions still experience difficulties in maximizing revenue from these two tax categories, including low effectiveness and PAD contributions which are in the low to medium range. In addition, this research found that PBB has a significant and beneficial influence on regional economic growth, although the impact of </em><em> </em><em>BPHTB on this cannot yet be determined. The overall results of this research highlight the important role of PBB and BPHTB in increasing PAD and regional economic growth, so it is important for local governments to maximize management and increase revenue from these two types of taxes.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Tiar Lina Situngkir, Nafisah Dwi Yuliarida, Siti Nurazizah, Nadira Aisha Amidia, Nurmala Dewi Rahmawati, Muhammad Rama Rizaldi, Priambudi, Qobus Rayhaan Al Awaludin, Alvito Auliansyah, Tegar Dwi Fajriatamahttps://www.mes-bogor.com/journal/index.php/mrj/article/view/292Pengaruh Fitur Shopping Live Terhadap Pembelian Impulsif Pengguna Aplikasi Shopee.2024-06-07T00:39:58+00:00Rahma Dini Auliaauliaradin223@gmail.comNajwa Khoerunissanajwakhoerunissa@gmail.comAbdul YusufAbdul.yusuf@staff.unsika.ac.id<p class="002Authors" style="line-height: 115%;"><span style="font-size: 10.0pt; line-height: 115%; font-family: 'Cambria',serif; font-weight: normal;">The aim of this study is to investigate whether shopping live features influence impulse buying. A total of 100 respondents who met the requirements were collected as a sample based on research conducted using a questionnaire. Confirmatory factor analysis and Cronbach Alpha were used to evaluate the validity and reliability of respondents' responses to statement items. Simple regression analysis was used to assess the research hypothesis. Based on these experiments, this research determines that the live shopping feature has an impact on impulse purchases made on the Shopee platform. </span></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Rahma Dini Aulia, Najwa Khoerunissa, Abdul Yusufhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/293Perngaruh Kepercayaan dan Pengalaman Pembelian terhadap Minat Beli Ulang secara Online di Shopee: Survei pada Mahasiswa Universitas Singaperbangsa Karawang2024-06-07T00:41:34+00:00Nurul Auliaaulianurul06523@gmail.comSinta Apriyanisintaapriyani32@gmail.comAbdul Yusufabdul.yusuf@staff.unsika.ac.id<p><em> This study aims to determine the extent of the influence of trust, purchasing experience on online repurchase interest in shopee case studies of Singaperbangsa University Karawang students in 2024. With a sample size of 100 respondents through a quantitative approach. This study uses multiple linear regression analysis with the help of SPSS software. The results showed that the influence of trust has a significant influence on online repurchase interest in students of Singaperbangsa University Karawang in 2024. Purchasing experience has a significant influence on online repurchase interest in students of Singaperbangsa University Karawang in 2024.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Nurul Aulia, Sinta Apriyani, Abdul Yusufhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/294Pengaruh Promosi Penjualan terhadap Minat Beli Konsumen pada Produk Kosmetik Brand Lokal Somethinc2024-06-07T00:42:26+00:00Delis Kartikawatideliskartikawati199@gmail.comSelviana Junaedi Putriselvianajunaediputri7@gmail.comAbdul Yusufabdul.yusuf@staff.unsika.ac.id<p>This research was conducted on the Somethinc Cosmetic Product Brand with a research place on the Shopee Marketplace and Tiktok Shop, aiming to find out how sales promotion affects consumer buying interest in Somethinc cosmetic products, find out how the impact of sales promotion on consumer buying interest in Somethinc products and what factors influence consumer buying interest in Somethinc products. The research method used is a quantitative method where the type of research is Descriptive. The sample in this study were 100 respondents who had purchased Somethinc cosmetic products on the Shopee Marketplace and Tiktok Shop.</p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Delis Kartikawati, Selviana Junaedi Putri, Abdul Yusufhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/296Pengaruh Lingkungan Kerja dan Disiplin Kerja Terhadap Kinerja Karyawan: Penilaian Kinerja Menggunakan Key Performance Indicator2024-06-07T18:55:48+00:00Ayu Try Handayani Wayuhandayani15@gmail.comZainal Abidin Umarzainal.umar@ung.ac.idRezkiawan Tantawirezkiawan@ung.ac.id<p><em>This research aims to find out: 1) How the influence of work environment on employee performance at PT ARBA Group Gorontalo, 2) How the influence of work discipline on employee performance at PT ARBA Group Gorontalo, and 3) How the influence of work environment and work discipline on employee performance at PT ARBA Group Gorontalo. With 35 respondents determined using saturated sampling method. The approach in this study uses a quantitative approach with data collection techniques using a questionnaire (questionnaire). Data analysis techniques using multiple linear regression. Based on the results of the analysis it was found that: 1) Partially, the work environment has a significant effect on employee performance with t count> t table, namely 2.718> 2.036. 2) Work discipline has a significant effect on employee performance with t count> t table, namely 4,770> 2,036 and 3) Simultaneously the work environment and work discipline have a significant effect on employee performance at PT. ARBA Group Gorontalo with f count> f table, namely 38,140> 3,284. With a coefficient determination value of work environment and work discipline of 0.686 or 68.8% strong effect on employee performance at PT. ARBA Group Gorontalo. While 0.314 or 31.4% is influenced by other variables not explained in this study.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Ayu Try Handayani W, Zainal Abidin Umar, Rezkiawan Tantawihttps://www.mes-bogor.com/journal/index.php/mrj/article/view/300Perubahan Skema Insentif pada PT Grab dan Gojek: Dampak terhadap Kepuasan Drive 2024-06-09T09:27:05+00:00Dina Sarah Syahrezadinasarahsyahreza@unimed.ac.idHilma Harmenhilmaharmen@unimed.ac.idFahmi Aditiyaaditiyafahmi210@gmail.comKhairur Rahmah Azjahrakhairurrahmahazzahra@gmail.comNajha Nawanda Zhufriynajhanawanda@gmail.comPatricia Wanda Sianturipatriciawanda21@gmail.comSiti Fauziahsitifauziah3567@gmail.com<p><em>Incentive changes can have a negative impact on driver satisfaction, leading to feelings of unfair compensation and income uncertainty. These negative consequences can result in a decline in service quality and increased driver turnover. While incentive changes tend to have negative effects, there are also some positive impacts, such as increased earnings for drivers in high-demand areas. Driver satisfaction is crucial for improving driver availability, service quality, platform reputation, and profitability. Therefore, companies need to reconsider their incentive schemes and make appropriate adjustments to improve driver satisfaction. Efforts to enhance driver satisfaction include implementing fair and transparent policies, increasing market demand, educating passengers, developing platform technology, and enhancing driver support. This study employs qualitative methods and secondary data to support the research findings, ensuring the effectiveness and accuracy of the data used.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Dina Sarah Syahreza, Hilma Harmen, Fahmi Aditiya, Khairur Rahmah Azjahra, Najha Nawanda Zhufriy, Patricia Wanda Sianturi, Siti Fauziahhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/299Pengaruh Sektor Pariwisata Alam terhadap Pertumbuhan Ekonomi di Sumatera Utara tahun 2012- 20222024-06-09T09:49:21+00:00Bonaraja Purbabonaraja@gmail.comPenus Leonard Roningsih Sinuratpenusleonardroningsi@mhs.unimed.ac.idNur Sakinahsakinahasibuan@mhs.unimed.ac.idVidia Wardanavidiawrdna02@gmail.comVingky Dwi Pratamavingkydwipratama@mhs.unimed.ac.id<p><em>This study looks at how the natural tourism industry in North Sumatra has influenced the region's economic growth between 2012 and 2022. Based on secondary data assessed using a simple linear regression approach, this research concludes that the natural tourism industry has had a significant and beneficial impact on local economic growth. Research findings show that any growth in the natural tourism industry will significantly increase North Sumatra's Gross Regional Domestic Product (GRDP). In addition, this research found that one of the main drivers of job creation and income growth for local communities is the nature tourism industry.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Bonaraja Purba, Penus Leonard Roningsih Sinurat, Nur Sakinah, Vidia Wardana, Vingky Dwi Pratamahttps://www.mes-bogor.com/journal/index.php/mrj/article/view/305Konsep Ekonomi Sirkular Model Circular Bisnis Circular dan Ekonomi Karbon Sirkular2024-06-10T23:41:12+00:00Bonaraja Purbabonaraja@gmail.comNovita Sari Br Kabannovitakaban02@gmail.comRahel P.L Hutahaeanrahel@gmail.comTeofilus Rahmat Zandrototeofilus@gmail.comImam Nur Dirhamimam@gmail.com<p>This research discusses the implementation of a circular economy as a solution to reduce waste and carbon emissions. A circular economy focuses on sustainability by minimizing waste and maximizing resource use. This research uses qualitative research methods involving interviews, observation and document analysis. The research results show that implementing a circular economy can help reduce carbon emissions and increase awareness of the importance of protecting the environment. In carrying out community service, students are introduced to personal activities that support a circular economy. These activities involve presentation of material, discussions and questions and answers, as well as giving door prizes. Outcome result of this research show that implementing a circular economy can help increase students' awareness and behavior in protecting the environment.</p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Bonaraja Purba, Novita Sari Br Kaban, Rahel P.L Hutahaean, Teofilus Rahmat Zandroto, Imam Nur Dirhamhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/306Influence of Micro, Small & Medium Enterprises Taxpayer Compliance Factors in Bandung2024-06-11T07:24:16+00:00Callista Grace Hagnycallistagraceh@gmail.comDian Sadelidiansadeli@unpar.ac.id<p>The Indonesian State Revenue and Expenditure Budget (APBN) is primarily funded by taxes. There are 65.5 million micro, small, and medium-sized enterprises (MSMEs) in Indonesia, making them a sector with a significant potential to assist with tax payments. In order for MSMEs to actively participate in taxation, the government continues to provide various facilities. The Indonesian tax self-assessment system, on the other hand, grants the taxpayer authority to determine the amount of tax owed, which necessitates the taxpayer's awareness and complete compliance. As a result, research was conducted on the factors that influence MSME taxpayer compliance, using tax knowledge, taxpayer awareness, and taxpayer motivation as the variables. Using a purposive sampling strategy, this study selected 100 MSMEs from Bandung with diverse industrial backgrounds and characteristics as the sample population. This study employs quantitative and explanatory analysis methods, as well as a questionnaire as the research medium. PLS-SEM was also used for analysis, and two assessments, the measurement model (validity) and the structural model assessment, were performed. This study found that taxpayer awareness has no significant impact on tax compliance, while tax literacy and taxpayer motivation have a significant impact. Accurate tax reporting and payment are supported by solid literacy. Because taxpayers are unaware of government losses, their awareness has less of an impact. Compliance is largely driven by internal and external motivation</p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Callista Grace Hagny, Dian Sadelihttps://www.mes-bogor.com/journal/index.php/mrj/article/view/307Pengaruh Pengalaman dan Keterampilan Kerja Terhadap Pengembangan Karir pada Dinas Pendidikan dan Kebudayaan Provinsi Gorontalo 2024-06-11T07:25:33+00:00Arlan Idaarlanida0@gmail.comRizan Machmudrizan@ung.ac.idRezkiawan Tantawirezkiawan@ung.ac.id<p><em>Based on the results of the analysis, the results of this study are either partially or simultaneously the variables of experience and work skills are proven to have an influence on career development at the Office of Education and Culture of Gorontalo Province. Partially, work experience has a positive and significant effect on career development, this is based on the results of the Work Experience Variable t test = t count 2.835> t table 1.976 and a significance value of 0.005 < 0.05. This shows that if employees have good work experience, employees will have a good opportunity to develop careers. The work skills variable has a positive and significant effect on career development. Based on the results of the X2 t test = t count 2.642> t table 1.976 and a significance value of 0.009 <0.05. Work skills have a positive and significant effect on career development. So that if work skills increase, career development opportunities will increase.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Arlan Ida, Rizan Machmud, Rezkiawan Tantawihttps://www.mes-bogor.com/journal/index.php/mrj/article/view/308Potensi Sumber Daya Alam dalam Mengembangkan Sektor Pariwisata di Indonesia2024-06-12T07:52:30+00:00Bonaraja Purbabonarajapurba@gmail.comElsa Aurel A. Situmorangelsaaurel@mhs.unimed.ac.idDeyren Firmansyahdeyrenfirmansyah@mhs.unimed.ac.idTamaria br.Sidebangtamariasidebang@mhs.unimed.ac.idTasya Amelia Manurungtasyamanurung@mhs.unimed.ac.id<p><em>This analysis aims to ascertain how natural resources can contribute to the growth of the Indonesian tourism industry. Information is collected, and storytelling strategies are used qualitatively.The data analysis technique that this research uses is a literature review approach to understand and analyze concepts. The research results show that simultaneously, the developing natural resource potential of the Indonesian tourism industry has a positive and significant influence on Indonesia's natural resources and the tourism sector in Indonesia.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Elsa Aurel Agustine Situmorang Elsa Aurel Agustine Situmorang, Deyren, Tamaria, Tasyahttps://www.mes-bogor.com/journal/index.php/mrj/article/view/309Analisis Penerimaan Dana Kredit Usaha Rakyat (KUR) Pada UMKM pada PT. Bank BRI Unit Tapa Kota Gorontalo2024-06-12T07:51:25+00:00Gita Damyantigitadhamayanti432@gmail.comZulkifli Bokiuzulkfiflibokiu@ung.ac.idRonald S. Baduronaldsoemitro1908@gmail.com<p><em>This research aims to find out whether there is an impact on providing people's business credit (KUR) to MSMEs at PT. Bank Rakyat Indonesia (Persero) Tbk. Tapa Unit Gorontalo Branch Office. This research uses qualitative methods with the data sources used, namely primary and secondary data. The data collection techniques used were observation, interviews and documentation. </em><em>The object of this research is an analysis of the provision of people's business credit (KUR) funds to PT. BRI bank unit tapa Gorontalo city. The results of the research show that there is an assessment of the character of prospective customers at Bank BRI Tapa unit which is intended to determine the candidate's honesty and good faith in paying off or returning the loan, so that it will not cause difficulties for the bank in the future. The relationship between credit giver and credit recipient is a mutually beneficial cooperative relationship with the credit giver's trust in the credit recipient based on the credit recipient's credit rating. The procedures for granting and assessing credit by the banking world between the BRI Tapa unit and other banks are not much different. The difference may only lie in the procedures and requirements established with individual considerations. Settlement of bad debts in KUR credit at Bank BRI Unit cannot be resolved non-litigationally because Kur itself is a program from the government to make it easier for people who want to do business.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Gita Damyanti, Zulkifli Bokiu, Ronald S. Baduhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/310Optimalisasi Sumber Daya Alam untuk Meningkatkan Ekonomi Kota Medan2024-06-12T13:36:13+00:00Bonaraja Purbabonaraja@gmail.comVivi Safiravivisafira72@gmail.comMentari Rezeki Ramadhanimentari@gmail.comMeutia Fahranimeutiafahrani@gmail.comZulfa 'Afifahzulfa@gmail.com<p><em>This research aims to evaluate the use of Medan City's natural potential as the main driver of the economy. As a country that has abundant natural wealth, Medan has a great opportunity to direct economic growth in a more advanced and sustainable direction. Through a qualitative approach, this research explores various literature sources, including data from BPS, scientific journals, and other related literature. These findings highlight that although various programs and policies have been implemented, optimal use of natural resources in Medan, especially in the Fisherman's Village area, is still far from expectations. This fact is reflected in the low income of traditional fishing communities which only reaches around Rp. 1,429,551 per month. Therefore, this research emphasizes the need for more effective strategies in managing natural resources so that they can have a significant positive impact on the economy in Medan City.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Bonaraja Purba, Vivi Safira, Mentari Rezeki Ramadhani, Meutia Fahrani, Zulfa 'Afifahhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/312Strategi Bisnis Waterpark PTC Jayapura dalam Meningkatkan Keuntungan Usaha2024-06-14T00:23:30+00:00Weny Lestari Sinagawenylsinaga1203@gmail.comCandraningratcandraningrat@gmail.com<p><em>Business strategy can be measured as good and bad using five business strategy indicators, namely marketing, operations, distribution, organization and strategies related to finance. Likewise with the Waterpark business strategy that is implemented to increase profits. The aim of this Scientific Work is to determine the PTC Jayapura Waterpark business strategy in increasing business profits. The research method used is descriptive qualitative. The research results obtained are that the PTC Jayapura Waterpark business strategy in increasing business profits has been implemented in accordance with five business strategy indicators, namely (1) marketing, (2) operations (3) distribution, (4) organization, and (5) related strategies with finances. The business strategy implemented can be said to be able to increase finances because the management has been carried out semi-professionally. This is stated because, even though the business being run is not yet in the form of a PT/CV, Waterpark PTC has carried out a business strategy in a precise and efficient manner, so as to increase profits from business activities</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Weny Lestari Sinaga, Candraningrathttps://www.mes-bogor.com/journal/index.php/mrj/article/view/313Pengaruh Persentase Penduduk Tidak Sekolah dan Distribusi Pendapatan Terhadap Indeks Pembangunan Manusia2024-06-14T06:03:55+00:00Kevin Andre Sipahutarkevinandre1412@gmail.comLeonardo Siahaanleonardosiahaan@mhs.unimed.ac.idKiki Pramanakikipramana@mhs.unimed.ac.idEsyha Nur Azizahesyhanurazizah450@gmail.comAndi Taufiq Umarumar@gmail.com<p><em>This study aims to analyze the impact of the percentage of non-schooling population and income distribution on the Human Development Index (HDI) in Indonesia. Using a quantitative method with multiple linear regression, data were taken from the official website of the Central Statistics Agency (BPS) including the percentage of non-schooling population, Gini coefficient, and HDI. The results show that both variables simultaneously have a significant effect on HDI (F calculated 37.79 > F table 4.26). Partially, only the percentage of the non-schooling population has a significant effect (sig = 0.0209 < 0.05), while income distribution does not (sig = 0.7961 > 0.05). This study emphasizes the importance of increasing access to education and reducing educational inequality to improve HDI in Indonesia..</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Kevin Andre Sipahutar, Leonardo Siahaan, Kiki Pramana, Esyha Nur Azizah, Andi Taufiq Umarhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/315Pengaruh Pengetahuan Lingkungan terhadap Sikap dan Perilaku Konsumen dalam Memilih Produk Ramah Lingkungan: Studi Kasus Mahasiswa Universitas Negeri Medan2024-06-15T19:37:40+00:00Bonaraja Purbabonarajapurba@gmail.comHotman Siborohotmansiboro@mhs.unimed.ac.idTasya Sianturitasya@gmail.comYefoni Valentina Banjaryefonivalentinab@mhs.unimed.ac.idVenus Situmeangvenussitumeang@mhs.unimed.ac.id<p><em>This study aims to uncover the impact of environmental knowledge on consumer attitudes and behaviors in selecting environmentally friendly products, especially among students at Universitas Negeri Medan. A quantitative analysis method was applied by collecting data through online surveys using Google Forms, involving 35 randomly selected respondents from various faculties. The analysis was conducted using the Statistical Package for the Social Sciences (SPSS) software, confirming that environmental knowledge significantly influences consumer attitudes and behaviors. These findings emphasize the importance of environmental knowledge in shaping environmentally conscious attitudes and behaviors among consumers, particularly among students. Furthermore, this research identifies consumer attitudes as a mediator in the relationship between environmental knowledge and consumer behavior. Based on these results, it is recommended to develop comprehensive environmental education programs, conduct further research on other influencing factors, collaborate with industries, develop supportive campus policies, and launch environmental awareness campaigns. These steps are expected to enhance awareness and consumer behavior regarding environmentally friendly products among students and provide directions for further research in this field.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Bonaraja Purba, Hotman Siboro, Tasya Sianturi, Yefoni Valentina Banjar, Venus Situmeanghttps://www.mes-bogor.com/journal/index.php/mrj/article/view/318Analisis Lingkungan Kerja dalam Meningkatkan Kinerja Pegawai pada Dinas Perindustrian dan Perdagangan 2024-06-16T19:05:03+00:00Asyifa Asyifaasyifa@mhs.ubpkarawang.ac.idDedi Mulyadidedi.mulyadi@ubpkarawang.ac.idSungkono Sungkonosungkono@ubpkarawang.ac.id<p><em>The purpose of the research is to analyze and find out the role of the work environment in strengthening employee performance in the Karawang industry and trade office, as well as to explore the problems and solutions that can benefit the organization. The method used in this study is a qualitative descriptive method, using triangulation techniques with observation methods, data sources and interviews. The population in this observation is all employees of the Karawang industry and trade office. The sample in this observation consisted of three informants: leaders, secretaries, and employee staff. The results of this study show that the data obtained from the observations and interviews about the work environment could be better because the employee service facilities are not complete. This can result in a decrease in employee performance achievement.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Asyifa Asyifa, Dedi Mulyadi, Sungkono Sungkonohttps://www.mes-bogor.com/journal/index.php/mrj/article/view/322Optimalisasi Dashboard Pemesanan Makanan Online Menggunakan Looker dan JavaScript2024-06-20T08:32:39+00:00Angginy Akhirunisa Siregarangginyans@mhs.unimed.ac.idCitracitracitra@mhs.unimed.ac.idKhairun Nadiahkhairunnadiah@mhs.unimed.ac.idHermawan Syahputra1hsyahputra@unimed.ac.idFanny RahmadaniFannyr@unimed.ac.id<p><em>Advances in information technology have enabled rapid development in internet-based services, including online food ordering applications. This growth demands efficient data management and analysis systems to improve user experience and operational performance. This research focuses on developing an optimal online food ordering dashboard using Looker and JavaScript. Research methods include needs identification, literature study, needs analysis, design, and implementation. The research results show that the dashboard developed is able to manage and analyze order data effectively, identify trends, predict customer needs, and increase operational efficiency. This dashboard visualizes important information such as number of orders based on age, gender, income, as well as customer behavior analysis. In doing so, service providers can gain better insight into consumer behavior and ordering trends, supporting more informed and strategic decision making. The results of this study contribute to the literature on the use of data visualization technologies in the online food service sector.</em></p> <p><em> </em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Angginy Akhirunisa Siregar, Citra, Khairun Nadiah, Hermawan Syahputra, Fanny Rahmadanihttps://www.mes-bogor.com/journal/index.php/mrj/article/view/316Kebijakan Pemerintah dalam Pengelolaan Sumber Daya Alam: Studi Kasus Indonesia2024-06-16T08:03:01+00:00Bonaraja Purbabonarajapurba@gmail.comEva Juli Yanti Situmorangevajuli740@gmail.comM.Abdan Syakura Annurradisyakuraabdan94@gmail.comHernita Siagianhernitasiagian24@mhs.unimed.ac.idMarsanda Hutagalungmarshandahutagalung@mhs.unimed.ac.id<p><em>This study shows that government policies face major challenges in managing natural resources in Indonesia, especially in the fields of fisheries, plantations and mining. Government policies in managing natural resources must be implemented optimally, fairly, sustainably and environmentally friendly. In the fisheries sector, government policies must pay attention to the principles of sustainability, setting fishing quotas and protecting marine protected areas. However, implementation often faces complex regulatory challenges and resistance from industry stakeholders. In the plantation sector, government policies must ensure that plantation business activities can run optimally and provide benefits to the surrounding community. The administrative sanctions imposed must be more effective than just fines. In the mining sector, government policies must consider land rights and mining rights. Mineral rights do not eliminate rights to the land above them and must be regulated based on an agreement between the parties involved. Possible solutions to increase the efficiency and effectiveness of policy implementation include improving coordination between government institutions and increasing institutional capacity. Community participation in decision making is also an important element in sustainable natural resource management.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Bonaraja Purba, Eva Juli Yanti Situmorang, M.Abdan Syakura Annurradi, Hernita Siagian, Marsanda Hutagalunghttps://www.mes-bogor.com/journal/index.php/mrj/article/view/325Literature Review: The Implementation of Internal Controls in Fraud Prevention For The Banking Sector2024-06-26T01:18:03+00:00Vicky Dzaky Cahaya Putra9012301011@student.unpar.ac.idHamfri Djajadikertatalenta@unpar.ac.idAmelia Setiawanamelias@unpar.ac.id<p style="font-weight: 400;"><em>Corrupt practices are one of the most common occurrences in the public sector. Corruption is usually prevented by management by establishing policies, systems and procedures. These are designed to ensure that the board, management and other employees of the company have taken the necessary measures to build confidence in their abilities. This is achieved by implementing internal controls. The aim of this research is to explain how internal controls are implemented to prevent banking crises. The research was conducted through literature studies, collecting journals and literature books on implementing internal controls with a focus on accident prevention. Based on the study results, it is clear that the introduction of internal control in the banking system enables research on comprehensive compensation prevention<strong>.</strong></em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Vicky Dzaky Cahaya Putra, Hamfri Djajadikerta, Amelia Setiawanhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/328Pengaruh Literasi Keuangan Syariah, Religiusitas, Inklusi Keuangan Syariah, Layanan Digital M-Banking Terhadap Keputusan Menabung Gen Z. Studi Kasus Nasabah BSI Jabodetabek2024-06-26T01:15:41+00:00Sariahsiariah2001@gmail.comIndraindra@tazkia.ac.id<p><em>Islamic finance is a financial system based on the principles of Islamic sharia, which prohibits usury (interest), speculation, and investment in businesses that are considered haram. This financial system offers various products and services, such as savings, investment and financing, which are in accordance with sharia principles. In Indonesia, sharia financial institutions have developed rapidly and have become a choice for people who want to use financial services in accordance with sharia principles. Generation Z, which is a group born between the mid-1990s to the early 2010s, is known for its high technological skills and strong sharia financial values, resulting in an understanding of sharia finance and the application of these principles in financial decision making, including Saving money is important. This study aims to identify the influence of sharia financial literacy, religiosity, sharia financial inclusion, and digital m-banking services on Generation Z's saving decisions, with a focus on Bank Syariah Indonesia (BSI) customers in the Jabodetabek area. This type of research uses a quantitative approach with a sample of 135 respondents. The data analysis used is SEM-PLS assisted by the smartPLS 3 application. The results of this research show that Sharia Financial Literacy, Sharia Financial Inclusion and Religiosity have a positive and significant influence on Gen Z's Saving Decision, while the Digital Banking Services variable has no significant influence on Saving Decisions. Gen Z. This is due to several factors, including low literacy levels and internet network problems or being far from the city center.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Sariah, Indrahttps://www.mes-bogor.com/journal/index.php/mrj/article/view/329Tren Fashion Syariah dalam Digitalisasi Marketing di Era Milineal dan Gen Z2024-06-26T01:16:50+00:00Sudarmisudarmi@stimlasharanjaya.ac.idMurtiadi Awaluddinmurtiadi.awaluddin@uin-alauddin.ac.idAgus Syamagus.syam@unm.ac.idMahmuddinmahmuddin@unm.ac.id<p><em>In the current era of digitalization of marketing, fashion is developing very rapidly, including Muslim or sharia fashion, so with this development, the author wants to know what fashion trends among millennial and generation Z children are in accordance with sharia rules and wants to know the understanding of millennial and gen Z children regarding ethical behavior. get dressed. The method used is a literature review using a descriptive qualitative approach, by reviewing several literature articles, then concluding the results of the problem, namely that the millennial generation and Gen Z with digital marketing are increasingly fashionable due to the ease of accessing various fashion models and in fashion they only consider it as covering the body (aurat), increasing self-confidence and self-identity as a Muslim, but does not pay attention to or understand the rules and ethics in applying fashion trends<strong>.</strong></em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Sudarmi, Murtiadi Awaluddin, Agus Syam, Mahmuddinhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/332Systematic Literature Review (SLR): Analisis Rekonsiliasi Fiskal Atas Laporan Keuangan Komersial Terhadap PPH Badan yang Terutang pada Perusahaan 2024-06-26T01:14:40+00:00Tiar Lina Situngkirtiarlina.situngkir@gmail.comSalma Nurhasanahsalmanurhasanah54@gmail.comRahma Dini Auliaauliaradin223@gmail.comNajwa Khoerunnisakhoerunnisanajwa8@gmail.comRizka Dwi Syaharanirizkasyaharani@gmail.comSinta Apriyanisintaapriyani32@gmail.comNurul Auliaaulianurul06523@gmail.comDesi Jaelanidesijaelani136@gmail.comDessy Herdianadessyherdiana002@gmail.comMuhammad Daffa Jauza Fikridaffafikri789@gmail.com<p><em>The aim of this research is to analyze fiscal reconciliation of commercial financial reports against corporate income tax that businesses must pay, as determined by the systematic literature review (SLR) approach. determining the amount of income tax due following fiscal adjustments and determining whether the recorded income or costs match the relevant tax measures. In order to explain this issue, this research gathers, evaluates, and synthesizes pertinent prior work from a variety of approved journals, including Sprott, Google Scholar, and Pop. Systematic Literature Review (SLR) is the research methodology employed in this study. Fifteen reviews of the literature address the research subject for 2019 and 2024. According to the study's findings, every organization prepares fiscal reconciliation and commercial financial reports with the same inconsistencies. Thus, there are disparities in the calculation of corporation tax payable as well.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Tiar Lina Situngkir, Salma Nurhasanah, Rahma Dini Aulia, Najwa Khoerunnisa, Rizka Dwi Syaharani, Sinta Apriyani, Nurul Aulia, Desi Jaelani, Dessy Herdiana, Muhammad Daffa Jauza Fikrihttps://www.mes-bogor.com/journal/index.php/mrj/article/view/338Determinan Penggunaan E-Money pada Mahasiswa Program Studi Akuntansi2024-07-01T21:30:03+00:00Pangestu Miftahul Wahid Azisazizpangestu3@gmail.comSulistyowati Ernaernas.ak@upnjatim.ac.id<p style="font-weight: 400;"><em>This article discusses the use of QRIS e-money among accounting study program students at the National Development University "Veteran" East Java if the use of e-money is not balanced with a good perception of security and financial awareness. Regarding the use of e-money, this research is important to conduct in order to provide a clear picture of the influence of security perceptions, consumer behaviour and financial literacy. This research uses the Partial Least Square (PLS) method with the help of SmartPLS. The results of the research show: 1. Perception of security has a significant positive effect on the use of e-money among students in the Accounting study program at the National Development University "Veteran" East Java. 2. Consumptive behaviour has a significant positive effect on the use of e-money among students in the Accounting study program at the National Development University "Veteran" East Java. 3. Financial literacy has a significant positive effect on the use of e- money among students in the Accounting study program at the National Development University "Veteran" East Java.</em></p> <p style="font-weight: 400;"> </p> <p style="font-weight: 400;">Artikel ini membahas tentang penggunaan <em>e-money</em> QRIS pada mahasiswa program studi akuntansi Universitas Pembangunan Nasional “Veteran” Jawa Timur jika penggunaan <em>e-money</em> tidak diimbangi dengan persepsi keamanan dan kesadaran finansial yang baik. Terkait penggunaan <em>e-money</em> penelitian ini penting untuk dilakukan agar dapat memberikan gambaran yang jelas tentang pengaruh persepsi keamanan, perilaku konsumtif, dan literasi keuangan. Penelitian ini menggunakan metode Partial Least Square (PLS) dengan bantuan SMartPLS. Hasil penelitian menunjukkan: 1.Persepsi keamanan berpengaruh positif signifikan terhadap penggunaan <em>e-money</em> pada mahasiswa program studi Akuntansi Universitas Pembangunan Nasional “Veteran” Jawa Timur. 2. Perilaku konsumtif berpengaruh positif signifikan terhadap penggunaan <em>e-money</em> pada mahasiswa program studi Akuntansi Universitas Pembangunan Nasional “Veteran” Jawa Timur. 3. Literasi keuangan berpengaruh positif signifikan terhadap penggunaan <em>e-money</em> pada mahasiswa program studi Akuntansi Universitas Pembangunan Nasional “Veteran” Jawa Timur.</p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Pangestu Miftahul Wahid Azis, Sulistyowati Ernahttps://www.mes-bogor.com/journal/index.php/mrj/article/view/351Analisis Pengaruh Kebijakan Moneter terhadap Perdagangan Internasional Indonesia2024-07-04T21:51:25+00:00Adelia Safitriadeliasafitri0411@gmail.comDini Anggrainidinirain1912@gmail.comMutia Salwa Hutahurukmutiasalwa2004@gmail.comMaryam BatubaraMaryam.batubara@uinsu.ac.id<p><em>This study aims to analyze the impact of monetary policy on Indonesia's international trade using a literature review approach. The monetary policy implemented by Bank Indonesia, particularly concerning interest rates, inflation, and the exchange rate of the rupiah, significantly affects the performance of international trade. This study collects, evaluates, and synthesizes information from various relevant literature sources, including scholarly journal articles, books, research reports, and policy documents. The findings indicate that interest rates influence the competitiveness of export products through production costs, controlled inflation boosts foreign direct investment flows, and exchange rate stability supports long-term business planning and investment. Effective monetary policy can help create a stable trade environment, enhance the competitiveness of Indonesian products in the global market, and strengthen the country's economic position in the global supply chain. </em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Adelia Safitri, Dini Anggraini, Mutia Salwa Hutahuruk, Maryam Batubarahttps://www.mes-bogor.com/journal/index.php/mrj/article/view/354Pengaruh Pengetahuan Audit dan Pengalaman Audit Terhadap Kualitas Audit pada Inspektorat Provinsi Gorontalo2024-07-04T21:50:36+00:00Virginiavirginiavirginia2303@gmail.comGaffargaffar@ung.ac.idMattoasimattoasi@ung.ac.id<p><em>This research aims to determine the influence of audit knowledge and audit experience on audit quality at the Gorontalo Province Inspectorate. The data used in this research is primary data sourced from 53 Gorontalo Province Inspectorate Respondents. This research uses Structur Equation Modeling Partial Least Square (SEM-PLS) analysis. The results of this research show that 1). Audit Knowledge has a positive and insignificant effect on Audit Quality at the Gorontalo Province Inspectorate. This means that every increase in Audit Knowledge cannot improve Audit Quality. This cannot be explained in real terms. 2). Audit experience has a positive and significant effect on Audit Quality at the Gorontalo Province Inspectorate. This means that every increase in Audit Experience can improve Audit Quality. This can be explained in real terms.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Virginia, Gaffar, Mattoasihttps://www.mes-bogor.com/journal/index.php/mrj/article/view/355Korelasi Antara Konstitusi dan Kekuasaan dalam Mempertahankan Nilai Nilai Konstitusi2024-07-04T21:50:08+00:00Barly Harly Siregarbarlyharly@gmail.comHadist Sulistiawatihadistsulistiawati235@gmail.comFitria Novita Sarifitria@gmail.comMellysa Mehamellysa@gmail.comNaura Fitri Zaskia Sinambelanaura@gmai.comPutri Rizka Anindyaputri@gmail.comAhmad Wahyu Harahapwahyu@gmail.comTita Nazwa Nataliatita@gmail.comRizka Dina Varissarizkia@gmail.comKhairil Ramdhankhairil@gmail.comFathan Nabil Siregarfathan@gmail.com<h2><em>Lack of adequate legal protection for people in Indonesia, social injustice, and social and economic inequality between regions and groups of people, which results in injustice in the distribution of resources and services as well as social welfare, and limited human rights. The research method is descriptive qualitative, which is commonly used in constitutional research including: Literature study, document analysis, conducting discussions with relevant political experts and actors and then conducting content analysis. The results of the brief review, namely the Study of the Constitution in Indonesia, are very important in understanding the legal and political basis of the Indonesian state. Constitutional Studies students must have 21st century skills such as an understanding of basic concepts in the constitution, the ability to analyze issues related to the constitution, the ability to identify weaknesses in constitutional documents and the ability to propose changes needed for the progress of the Indonesian state. In the controversy over choosing to return to the original 1945 Constitution or remain in the 1945 Constitution of the Republic of Indonesia, it is important for us to have a deep understanding of constitutional documents and issues related to them as well as the ability to think critically to consider the arguments of each party. It is important for us to apply and implement the current UUD in accordance with the spirit and principles contained therein for the advancement of the Indonesian state.</em></h2>2024-09-02T00:00:00+00:00Copyright (c) 2024 Barly Harly Siregar, Hadist Sulistiawati, Fitria Novita Sari, Mellysa Meha, Naura Fitri Zaskia Sinambela, Putri Rizka Anindya, Ahmad Wahyu Harahap, Tita Nazwa Natalia, Rizka Dina Varissa, Khairil Ramdhan, Fathan Nabil Siregarhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/357Determinan Kinerja Keuangan Provinsi Gorontalo Tahun 2017-20222024-07-06T03:07:41+00:00Dita Triyana Safitri Alhabsyiditaalhabsyi02@gmail.comGaffargaffar@ung.ac.idMuhammad Ichsan Gaffarmichsangaffar@ung.ac.id<p><em>This study aims to analyze the effect of Local Revenue, General Allocation Fund, General Allocation Fund, Special Allocation Fund and Revenue Sharing Fund on the Financial Performance of Gorontalo Province Local Government. The data used in this study is secondary data sourced from the Directorate General of Balance of the Ministry of Finance of the Republic of Indonesia obtained from 6 regencies / cities in Gorontalo Province. This study uses Multiple Linear Regression Analysis of Panel data using the Fixed Effect Model (FEM). The results of this study indicate that 1). Regional Original Revenue has a positive and significant effect on Local Government Financial Performance, meaning that every increase in PAD by 1 rupiah can improve Regional Financial Performance. 2). The General Allocation Fund has a positive and significant effect on Regional Financial Performance, meaning that every increase in the General Allocation Fund by 1 rupiah can improve Regional Financial Performance. 3). The Special Allocation Fund has a positive and significant effect on Regional Financial Performance, meaning that any increase in the Special Allocation Fund by 1 rupiah can improve Regional Financial Performance. 4). Revenue Sharing Fund has a negative and significant effect on Regional Financial Performance, meaning that every increase in Revenue Sharing Fund of 1 rupiah can reduce Regional Financial Performance.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Dita Triyana Safitri Alhabsyi, Gaffar, Muhammad Ichsan Gaffarhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/359Analisis Pengaruh Persepsi Kebermanfaatan, Persepsi Kemudahan dan Persepsi Risiko Terhadap Minat UMKM untuk Bertransaksi Menggunakan Fintech/Financial Technology Sebagai Layanan Pembayaran Digital: Studi pada UMKM Kabupaten Nganjuk2024-07-06T03:06:53+00:00Acha Bella Firdayantiacabella115@gmail.comErna Puspitaernapuspita@unpkediri.ac.idAndy Kurniawanandykurniawan@unpkediri.ac.id<p><em>This research is motivated by technological developments which are accelerating rapidly and penetrating various sectors of life. Technological progress has had many positive impacts, one of which is on the economic sector. Starting from limitations in making payments, an innovation was created that made things easier and faster. The aim of this research is to analyze whether perceived usefulness, perceived convenience and perceived risk partially and simultaneously UMKM influence interest in making transactions using Fintech/Financial Technology as a digital payment service. This research uses a quantitative approach with the causality method. In this research, the population of UMKM taken was operating in the culinary sector who were registered with the Nganjuk Regency Cooperatives and Micro Enterprises Service, totaling 544 UMKM. The sampling technique used a purposive sampling technique using the Slovin formula and the number of samples used in the research was 85 respondents obtained by distributing questionnaires/google forms. The tests carried out in this research used SPSS version 25 with multiple linear regression analysis methods. The conclusion of this research shows that perceived usefulness, perceived convenience and perceived risk partially and simultaneously have a significant influence on UMKM interest in using fintech as a digital payment service.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Acha Bella Firdayanti, Erna Puspita, Andy Kurniawanhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/362Faktor-Faktor yang Mempengaruhi Penanaman Modal Asing: Studi Kasus Kota Surabaya Tahun 2019-20232024-07-07T04:48:05+00:00Yuda Shagy Rahmanda Putra Yuda2101100144@student.upnjatim.ac.idSyamsul Hudasyamsul.huda.ep@upnjatim.ac.idPutra PerdanaPutra.perdana.ep@upnjatim.ac.id<p>Investment has an important role in the progress of a region's economic growth. Supported by a good investment climate, investment activities will certainly proceed according to plan. The city of Surabaya is one of the largest cities that has investment potential which can be utilized well for the progress of the city itself and country. Investment can be influenced by factors such as inflation, exchange rates, GDP and technology.<br>This research aims to determine the effect of inflation, exchange rate and GDP on foreign investment in 2019-2023. The method used in this research is a time series with 20 observations. The results of this research are that inflation, exchange rate and GDP do not significantly influence foreign investment. Together in the long term, inflation has an influence on foreign investment. Then in the short term, inflation and GDP together influence foreign investment</p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Yuda Shagy Rahmanda Putra Yuda, Syamsul Huda, Putra Perdanahttps://www.mes-bogor.com/journal/index.php/mrj/article/view/365Pengaruh Kepuasan Wajib Pajak, Kepatuhan Wajib Pajak dan Kualitas Pelayanan Petugas Pajak Terhadap Penerimaan Pajak: Studi Kasus di Kantor Samsat Kota Bengkulu Tahun 20242024-07-07T04:46:09+00:00Emya Pepayosa Br Karoemysurbakti09@gmail.comWinny Lian Seventeenwlseventeen@gmail.comFathul Hilal Perdanakusumafathul.hilal.5758@gmail.com<p><em>The aim of this research is to determine the effect of taxpayer satisfaction, taxpayer compliance and the quality of tax officer services on tax revenues (case study at the Bengkulu City Samsat office in 2024). The analytical tools used in this research are quantitative analysis (Validity and Reliability Test), multicollinearity analysis, multiple linear regression, partial test (t test), simultaneous test (f test) and coefficient of determination. The method used in this research is a quantitative method and an association survey with a quantitative approach. The population that the researchers will use is 233,164 vehicle taxpayers at the Bengkulu City Samsat office in 2024. The sampling technique used in this research is the purposive sampling method. The sample taken in this research was 100 taxpayers at the Bengkulu City Samsat office. Data collection techniques use questionnaires or questionnaires with a Likert scale. The analytical method used in this research is multiple linear regression analysis and hypotheses using the t test and f test. Simultaneously, the influence of taxpayer satisfaction, taxpayer compliance and tax service quality has a significant effect with an f count of 6,690 on tax revenues. Partially, it shows that the influence of taxpayer satisfaction, taxpayer compliance has a significant effect on tax revenue, while the quality of tax officer service does not have a significant effect on tax revenue.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Emya Pepayosa Br Karo, Winny Lian Seventeen, Fathul Hilal Perdanakusumahttps://www.mes-bogor.com/journal/index.php/mrj/article/view/353 Customer Churn Prediction for Life Insurance Using Binary Logistic Regression2024-07-08T03:40:41+00:00Puspita Dewipuspitaharjono@gmail.comReza Nur Auliarezanuraulia@gmail.comRizal Taufiqillahrizal.taufiqillah25@gmail.com<div><em><span lang="EN-US">One of a major problem for many industries including life insurance is customer churn. Because insurance contracts are often renewed every year, insurance businesses have a much harder time retaining customers than other businesses. The main objective of this research is to mitigate expected customer loss and retain potentially lost customers by increasing incentive product and service offerings on behalf of PT. XYZ Insurance, one of the life insurance companies in Indonesia which was founded in 2008. With a total of 123,982 policyholder data were included in the data set for this research, which covers a one-year data period as of December 2022. These data include details about the insurance holder, age of the insured, payment frequency, tenor, premium, and the product chosen by the policyholder of customers at PT. XYZ Insurance. In this research, the data is processed based on binary logistic regression in SPSS, where the data is processed in such a way as to produce output that meets the researchers' expectations. From the results of this research, there are around 16,951 insurance customers who have the potential to churn customers. So, company must implement customized value propositions based on research findings to help retain customers and reduce churn rates effectively in the competitive insurance market. Then the results of this research can also be used to target identified customers in marketing campaigns aimed at reducing churn rates while increasing profitability</span></em></div>2024-09-02T00:00:00+00:00Copyright (c) 2024 Puspita Dewi, Reza Nur Aulia, Rizal Taufiqillahhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/364Pengaruh Brand Ambassador Boy Group EXO dan Variasi Produk Terhadap Minat Beli Konsumen Produk Skincare Scarlett Whitening dengan Brand Image Sebagai Variabel Intervening2024-07-07T04:47:10+00:00Erika Dwi Putridwiputrierica@gmail.comArifah Hidayatimyclass.areefa@gmail.comVeny Puspitavenypuspita2288@gmail.com<p><em>The purpose of this study was to determine whether brand ambassadors and product variations have a direct influence on buying interest, and to determine the effect of brand ambassadors and product variations on buying interest through Brand Image mediation. The research approach used is quantitative research. The type of data used in this study is primary data, namely research data obtained directly from original sources (respondents). The population in this study are all consumers who have and have not used Scarlett Whitening products. From the calculation using the formula (hair, 2020) recommends that the minimum sample size is 5 times the number of indicator items contained in the questionnaire, the indicators in this study consisting of 3 independent variables and 1 dependent variable totaled 23 indicators, so the sample size of this study was determined to be 115 respondents. The research data was processed using the smartPLS 4.0 analysis tool and the research method in this study used Structural Equation Modeling (SEM), namely an equation model with a variance-based approach or component-based structural equation modeling. The results of this study indicate that the first and third hypotheses are not supported because, Brand ambassador (X1) and Product Variety (X2) have no significant effect on Purchase Intention (Y), the second and fourth hypotheses are supported because, Brand ambassador (X1) and Product Variety (X2) have a significant effect on Brand Image (M), the fifth hypothesis is supported because, Brand Image (M) has a significant positive effect on Purchase Interest (Y), and it can be concluded that Brand ambassadors (X1) and Product Variety (X2) cannot affect Purchase Interest (Y) directly, but Brand ambassadors (X1) and Product Variety (X2) can affect Purchase Interest (Y) by going through Brand Image (M) as a mediating variable.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Erika Dwi Putri, Arifah Hidayati, Veny Puspitahttps://www.mes-bogor.com/journal/index.php/mrj/article/view/369Pengaruh likuiditas dan Leverage Terhadap Nilai Perusahaan: Studi Kasus pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2018-20222024-07-10T00:55:36+00:00Yasmita Eyatoyasmittaeyato@gmail.comSrie Isnawaty Pakayasri@gmail.comMeriyana Franssisca Dunggameriyana@gmail.com<p><em>This study aims to find out how the Current Ratio and Debt To Equity Ratio affect Company Value. in companies in the Basic Industry and Chemical Sector listed on the Indonesia Stock Exchange for the 2018-2022 period. The research method used is qualitative and sampling techniques using Purpisive sampling with the number of samples obtained in this study as many as 40 companies from 73 companies in the basic and chemical industry sectors. The data collection technique in this study uses secondary data, namely financial report data that has been published by companies in the basic industry and chemical sectors on the Indonesia Stock Exchange (IDX). Based on the results of the test, it shows that partially the Current ratio (CR) has a positive effect on the Company's Value. Debt To Equity Ratio has a negative effect on the Company's Value. The results of the study also show that simultaneously the Current Ratio (CR) and Debt To Equity ratio (DER) have an effect on the Company's Value.</em></p>2024-07-10T00:00:00+00:00Copyright (c) 2024 Yasmita Eyato, Srie Isnawaty Pakaya, Meriyana Franssisca Dunggahttps://www.mes-bogor.com/journal/index.php/mrj/article/view/373Pengaruh Disiplin Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan dengan Kompensasi sebagai Variabel Intervening pada PT Jayamandiri Gemasejati Bogor2024-07-13T05:35:56+00:00Ismartayaismartaya@unida.ac.idSiti SarifahSiti.Sarifah@unida.ac.idPalahudinpalahudin@unida.ac.id<p style="font-weight: 400;"><em>This is a new author's manual and a template for Jurnal Dirosah Islamiyah. Published every May and November since 2019. Articles must start with Article Title followed by Author Name and Affiliate Address and abstract. This part of the abstract must be typed in 150-250 word counts. Especially for the abstract, use the Cambria font, measuring 10 pt. Single space per line in this article. If the article is written in Indonesian, the abstract should be typed in English and Indonesian. Meanwhile, if the article is written in English, the abstract must be typed in English only. The abstract is typed as concisely as possible and consists of: research objectives, methods, results and discussion and brief conclusions. 250 words maximum. Abstract should only be typed in one paragraph and in one column format<strong>.</strong></em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Ismartaya, Siti Sarifah, Palahudinhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/374Pengaruh Digital Marketing, Influencer Marketing Dan Ewom, Terhadap Keputusan Pembelian Viva Cosmetic di Kota Bat2024-07-13T05:37:21+00:00Rosa Lestaripb200910119@upbatam.ac.idNora Pitri NainggolanNora@puterabatam.ac.id<div><em><span lang="EN-US">This research investigates how digital marketing, influencer marketing, and ewom influence consumers' decisions to buy Viva Cosmetic in the city of Batam. The population of this study is the Sagulung community in Batam city who use Viva Cosmetic in 2024, but their number is unknown. The number of samples collected using the Jacob Cohen formula reached 204 people who were chosen deliberately. Data quality testing, classical assumption testing, and hypothesis testing are several steps in the data analysis process. The results of multiple linear aggression analysis show that digital marketing influences purchasing decisions by 34.2%. Influencer marketing influences 35.1% of purchasing decisions, and Ewom influences 35.6%. According to coefficient of determination (R2) analysis, digital marketing, influencer marketing, and eWOM can be responsible for 57.6% of the variation in purchasing decisions. The t test and f test show that EWOM, influencer marketing, and digital marketing have a positive and significant influence, both partially and simultaneously, on consumers' decisions to buy Viva cosmetic products in Batam</span></em></div>2024-09-02T00:00:00+00:00Copyright (c) 2024 Rosa Lestari, Nora Pitri Nainggolanhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/376Pengaruh Kualitas Pelayanan Dan Promosi Terhadap Kepuasan Pelanggan Kantor Pos Durenan Kabupaten Trenggalek2024-07-13T05:38:13+00:00Dea Nurita Febrianadeanuritafebriana@gmail.comMoh. Gufrongufron.ringinpitu@gmail.com<p><em>This research aims to determine the effect of service quality and promotion on customer satisfaction at the Durenan POS Office, Trenggalek Regency. This research uses a quantitative approach with the population being visitors to the Durenan POS Office, Trenggalek Regency. The sampling method in the research was non-probability sampling, using accidental sampling of 100 respondents. Data was obtained through a questionnaire and analyzed using the SPSS application with multiple linear regression analysis. The research results show that partially service quality has a positive and significant effect on customer satisfaction with t count > t table (2.657 > 1.985) and a significance value of 0.009 < 0.05. Promotion has a positive and significant effect on customer satisfaction with t count > t table (16.210 > 1.985) and a significance value of 0.000 < 0.05. Meanwhile, simultaneously, service quality and promotion have a positive and significant effect on customer satisfaction with calculated f > f table (210.030 > 3.939) and a significance value of 0.000 < 005. The coefficient of determination shows 0.809. This shows that 80.9% of changes in customer satisfaction are influenced by service quality and promotions. Meanwhile, the remaining 19.1% is due to other variables outside those studied.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Dea Nurita Febriana, Moh. Gufronhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/377Analisis Kualitas Pelayanan terhadap Kepuasan Konsumen pada Cafe D’Fresh di Kediri2024-07-13T05:41:39+00:00Lisa Elvaretta Krisdyarrettalisa7@gmail.comSasi Utamisasi.utami@gmail.comYogi Yunantoyogiyunanto@unik-kediri.ac.id<p><em>The era of globalization makes business competition increasingly competitive. Many businesses operating in the field of similar products and services, such as cafes, will continue to develop and create many creative new ideas so that visitors will have a deep impression of the cafe. The aim of this research is to find out whether service quality influences consumer satisfaction at Cafe D'Fresh in Kediri. This type of research uses quantitative methods with 100 respondents by distributing questionnaires via g-form. Based on the results of the tests carried out, the conclusion that can be drawn in this research is H1, namely that service quality influences consumer satisfaction at Cafe D'Fresh. This means that the Service Quality variable (X) has a positive and significant effect on Customer Satisfaction (Y).</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Lisa Elvaretta Krisdyar, Sasi Utami, Yogi Yunantohttps://www.mes-bogor.com/journal/index.php/mrj/article/view/379Pengaruh Loyalitas Karyawan dan Work Life Balance Terhadap Produktivitas Kerja pada PT. Hasjrat Abadi Divisi Yamaha 3S Ahmad Yani Gorontalo2024-07-13T05:43:22+00:00Sis Hernanda Hasansishasan67@gmail.comLisda L. Asilisda@gmail.comRobiyati Podunggerobiyatipodungge@ung.ac.id<p><em>This study aims to determine the Effect of Employee Loyalty and Work-Life Balance on Work Productivity at PT. Hasjrat Abadi Yamaha 3S Division Ahmad Yani Gorontalo. The sample in this study is 35 employees. The approach in this study uses quantitative data collection techniques using observation, interviews and questionnaires (questionnaires). The data analysis technique uses multiple linear regression with analysis tools using the Statistical Program for Social Science (SPSS) version 26.</em> <em>Based on the results of the regression analysis of Employee Loyalty (X1), a significance value </em><em>of 0.000 < from 0.05 and a t-value of 5.052 > t table 2.032</em><em>, it can be concluded that the Employee Loyalty variable has a significant effect on Work Productivity. For Work Life Balance (X2), </em><em>the significance value is 0.003 < from 0.05 and the t-value is calculated 3.236 > t table 2.032</em><em>, it can be concluded that the Work-Life Balance variable has a significant effect on Work Productivity. Based on the results of the F test (simultaneous) that </em><em>F calculated 19,129 > F table 3,284 and the significance value </em><em>was 0.000 </em><em>< 0.05</em><em>.</em><em> </em><em>The results of the study show that 1) Employee Loyalty has a significant positive effect on Work Productivity. 2) Work Life Balance has a significant positive effect on Work Productivity. 3) Employee Loyalty and Work-Life Balance simultaneously have a significant positive effect on Work Productivity. The determination coefficient in this study has an effect of 0.738 or 73.8%. The remaining 26.2% were influenced by variables that were not studied in this study, such as job training, compensation, morale, and teamwork.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Sis Hernanda Hasan, Lisda L. Asi, Robiyati Podunggehttps://www.mes-bogor.com/journal/index.php/mrj/article/view/382Pengaruh Luas Lahan dan Jumlah Produksi Kelapa Sawit terhadap Produk Domestik Regional Bruto (PDRB) Sub. Sektor Perkebunan di Propinsi Bengkulu Tahun 2011-20212024-07-15T06:13:31+00:00Williadirojeer85@gmail.comAs’adas'ad@gmail.comTeguh Dwi Arsyahteguh@gmail.com<h1 style="text-align: justify; line-height: 115%; tab-stops: 14.0cm 21.0cm; margin: 0cm -1.45pt .0001pt 0cm;"><em><span lang="id" style="font-size: 11.0pt; line-height: 115%; font-family: 'Cambria',serif; font-weight: normal;">Agriculture has an important role for the economy in Indonesia. One of the agricultural sub-sectors is plantations, the role of agriculture is proven by its effect on GRDP. GRDP is a determinant of measuring regional economic development. This research aims to find out how and how much influence the land area and amount of palm oil production have on the GRDP of the Plantation Sub-Sector in Bengkulu Province. This research uses secondary data obtained from the official website of the Central Statistics Agency, totaling 11 samples. The results of the multiple linear regression test show that there is a positive and significant relationship between land area and total palm oil production on GRDP in the Plantation Sub-Sector in Bengkulu Province, both partially and simultaneously.The contribution of land area and total production to GRDP in the agricultural sub-sector was 45.5% in Bengkulu Province during 2011-2021.</span></em></h1>2024-09-02T00:00:00+00:00Copyright (c) 2024 Williadi, As’ad, Teguh Dwi Arsyahhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/384Pengaruh Leverage dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan di Sektor Pertanian yang Terdaftar di Bei Periode 2019-20232024-07-15T06:14:54+00:00Agus Sanjaya Rumahorboagussanjaya5802@gmail.comM.Noor Armimuhammadnoorarmi@yahoo.co.idIdham Lakoniidhamlakoni474@gmail.com<p><em>The purpose of this study was to determine how much leverage and profitability affect firm value in companies in the agricultural sector listed on the Indonesia stock exchange for the 2019-2023 period. This type of research uses quantitative research and data sources using secondary data which is explanatory research, and the population of this study is agricultural sector companies in 2019-2023. The sampling technique used purposive sampling method and the data collection technique used documentation and literature study methods. The data analysis technique used is quantitative analysis, classical assumption test, normality test, heteroscedasticity test, multicollinearity test, autocorrelation test, multiple linear regression, multiple correlation, determination test, t test and f test. The results of this study indicate that leverage has a significant effect on firm value, profitability has no significant effect on firm value, and simultaneously leverage and profitability affect firm value.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Agus Sanjaya Rumahorbo, M.Noor Armi, Idham Lakonihttps://www.mes-bogor.com/journal/index.php/mrj/article/view/385Pengaruh Literasi Keuangan dan Pengetahuan Investasi terhadap Minat Investasi dengan Perilaku Keuangan Sebagai Variabel Intervening pada Gen Z di Kota Bengkulu.2024-07-15T06:12:42+00:00Estu Maha Nanikesstumahananik095@gmail.comIdham Lakoniidhamlakoni474@gmail.comSintia Safriantisintiasafrianti19@gmail.com<p><em>This study aims to determine whether financial literacy and investment knowledge have a direct influence on investment interest, and to determine the effect of financial literacy and investment knowledge on investment interest through mediation of financial behavior. The research approach used in this research is associative. The type of data used in this research is quantitative data and the data source using primary data, namely research data obtained directly from the original source (respondents). The population in this study is generation Z in Bengkulu City. From the calculation using the formula (Hair et al, 2014) with a total of 150 respondents. This research data was processed using the smartPLS version 4 analysis tool and Smart-PLS is an alternative method of SEM analysis using partial least squares or partical last square (PLS). Dirrect Effect research results conclude that the first hypothesis of financial literacy affects investment interest, the second hypothesis of investment knowledge has a significant positive effect on investment interest, the third hypothesis of financial literacy has a significant positive effect on financial behavior, the fourth hypothesis is not supported because investment knowledge has no significant effect on financial behavior, the fifth hypothesis is not supported because investment interest has no significant effect on financial behavior. The research results of the indirect effect resulted in the sixth hypothesis not supported because, financial literacy directly has no effect on investment interest through financial behavior as an intervening variable, the seventh hypothesis is not supported because, investment knowledge directly has no effect on investment interest through financial behavior as an intervening variable.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Estu Maha Nanik, Idham Lakoni, Sintia Safriantihttps://www.mes-bogor.com/journal/index.php/mrj/article/view/404Analisis Penerimaan Aplikasi Ajaib dengan Menggunakan Technology Acceptance Model 3 (TAM 3)2024-07-23T21:39:49+00:00Ady Wahyonoadygintoki@gmail.comMuhammad Arya Wirawan2010631020106@student.unsika.ac.idAbdul Yusufabdul.yusuf@staff.unsika.ac.id<p><em>This study aims to quantitatively test the acceptance of the Magic application in the community by using the Techonology Acceptance Model 3, the sample of this study is the user of the Magic application, the sample is carried out using a simple random sampling method. Data was collected by distributing questionnaires using a Likert scale for assessment. The results of this study indicate that of the 17 hypotheses, there are 4 hypotheses that are accepted because they have a p-value <0.5, namely BI -> UB, EXP -> PU, PE-> PEOU and PU -> BI variables. The remaining 13 hypotheses were rejected or had no effect because they had a p-value > 0.05.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Ady Wahyono, Muhammad Arya Wirawan, Abdul Yusufhttps://www.mes-bogor.com/journal/index.php/mrj/article/view/409Penyebab dan Penyelesaian SP2DK Terhadap Pelaporan SPT Tahunan Orang Pribadi Studi Kasus Terhadap Klien KKP XYZ2024-07-24T23:51:39+00:00Enrico Muhammad Zidaneenricomzidane@gmail.comTituk Diah Widajantietituk.widajantie.ak@upnjatim.ac.id<p><em>The aim from this research is to find out the main factor causing the publication of SP2DK and how to complete it. The researcher decided to use a qualitative research method with a qualitative descriptive approach. This research is a case study of clients from KKP XYZ. Data was collected through observation techniques and through documents from a second party, namely KKP XYZ. The type of data analysis technique used in this research is qualitative descriptive data analysis technique. The results of the research concluded that the main factor in the issuance of SP2DK was due to a misunderstanding of the concept of reporting and filling out the Annual tax return between the KKP and the KPP, then to resolve this, the Taxpayer had to provide a response and reply to the DJP and make a revised Annual SPT to respond to the SP2DK and so that no investigation was carried out.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Enrico Muhammad Zidane, Tituk Diah Widajantiehttps://www.mes-bogor.com/journal/index.php/mrj/article/view/420Persepsi Wajib Pajak Terhadap Penerapan Ter PPH Pasal 212024-07-30T02:34:04+00:00Anne Monica Sijabat023002204045@std.trisakti.ac.idChristina Dwi Astuticdwi_astuti@trisakti.ac.id<p><em>This study aims to analyze the perceptions of taxpayers by conducting surveys using questionnaires and analyzing the perceptions of these taxpayers regarding the existence of a regulatory change in the Income Tax Law that examines the application of Income Tax Article</em> <em>21 TER as the basis for calculating income tax. This research uses descriptive methods. The sampling procedure uses purposive sampling technique. The sample and population used in this study are taxpayers who have worked, taxpayers who have been registered as taxpayers, and who have paid & deposited at least once. 216 respondents were obtained.</em></p> <p><em>The research results of this study are (i) taxpayers have an agreed perception of the tax socialization of taxpayers on the application of Income Tax Article</em> <em>21 TER (ii) taxpayers have an agreed perception of the understanding of tax regulations on the application of Income Tax Article</em> <em>21 TER (iii) taxpayers have an agreed perception of taxpayer awareness of the application of Income Tax Article</em> <em>21 TER.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Anne Monica Sijabat, Christina Dwi Astutihttps://www.mes-bogor.com/journal/index.php/mrj/article/view/423Implementasi Sistem E-Tax Sebagai Moderasi Pengaruh Kepuasan Pengguna, Kualitas Informasi, Kualitas Sistem, dan Biaya Kepatuhan Terhadap Kepatuhan Perpajakan2024-07-30T23:08:30+00:00Nazla Syafa Putri Rojanisyafanazlaputri@gmail.comHasnawatihasnawati@trisakti.ac.id<p><em>This study aims to examine the role of e-tax system implementation as a moderating variable in the relationship between taxpayer attitudes and tax compliance. This study involved 214 individual taxpayers who used the e-tax system, with the sampling technique using purposive sampling. The analysis method used is Structural Equation Modelling (SEM) which is processed using IBM SPSS AMOS 26 software. The results showed that the quality of the e-tax system has a positive effect on tax compliance, while compliance costs have a negative effect on tax compliance. In addition, the implementation of the e-tax system is proven to strengthen the effect of system quality on tax compliance, and weaken the effect of compliance costs on tax compliance. These findings indicate that improving the quality of the e-tax system and managing compliance costs can be effective strategies to improve tax compliance in the digital era.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Nazla Syafa Putri Rojani, Hasnawatihttps://www.mes-bogor.com/journal/index.php/mrj/article/view/424Pengaruh Risiko Keuangan, Nilai Perusahaan dan Ukuran Perusahaan Tehadap Perataan Laba2024-08-02T01:31:18+00:00Sekar Shafa Nabilahshafanabilah59@gmail.comMeta Nursitadosen02628@unpam.id<p><em>This research aims to analyze the influence of financial risk, company value and company size on income smoothing. This research was conducted by analyzing the financial reports of companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (BEI) during the period 2018 to 2022. The sample used in this research was 16 companies in the Consumer Non-Cyclicals sector listed on Indonesia Stock Exchange during the period 2018 to 2022 using a purposive sampling technique. The data used in this research is secondary data in the form of financial reports from each company that has been used as a research sample. Logistic regression method was used as research methodology in this study. Analysis of research results using the help of Eviews 12 software. The results of this study show that Financial Risk partially has no effect on Profit Planning, Company Value partially has no effect on Profit Smoothing, Company Size partially has an effect on Profit Planning and simultaneously Financial Risk, Company Value and Company Size influence Income Smoothing.</em></p> <p><em> </em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Sekar Shafa Nabilah, Meta Nursitahttps://www.mes-bogor.com/journal/index.php/mrj/article/view/444Literasi Wajib Pajak Tentang Tarif Efektif Rata-rata pada Pemungutan PPh Pasal 212024-08-05T21:44:14+00:00Rizky Putri Lisdiana21013010136@student.upnjatim.ac.idR. Muh. Syah Arief Atmaja Wijayaraden.ak@upnjatim.ac.id<p><em>Income Tax 21 with an average effective rate scheme is the average tax rate actually paid by taxpayers after taking into account applicable deductions and deductions. This study aims to analyze taxpayer knowledge about Income Tax Article 21 with an average effective rate scheme. This type of research is a descriptive research with a qualitative approach. Data collection was carried out through interviews and observations. The results of this study show that the public's understanding of Income Tax 21 effective tariff scheme on average is low. This is caused by uneven dissemination of information or socialization from the government and tax officials.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Rizky Putri Lisdiana, R. Muh. Syah Arief Atmaja Wijayahttps://www.mes-bogor.com/journal/index.php/mrj/article/view/446Pengaruh Kualitas Pelayanan dan Harga Terhadap Keputusan Pembelian Jasa Car Wash: Studi Kasus Sakti Carwash Kota Binjai2024-08-06T10:20:28+00:00Yudi BimantakaYudibimantaka3682@gmail.comSri Ramadhanisriramadhani594@gmail.comNurwaninurwani@uinsu.ac.id<p><em>This research aims to determine the influence of service quality and price on purchasing decisions for car wash services among Sakti Carwash consumers in the city of Binjai. This research uses a quantitative approach with an associative research approach. Data collection techniques were carried out using questionnaires, observation and documentation methods. The sample used was 97 people who were Sakti Carwash Binjai consumers taken using probability sampling techniques. The data analysis technique in this research uses multiple linear regression analysis with hypothesis analysis using the partial test (t), simultaneous test (F), and coefficient of determination test (Ajusted R2) which is processed using the IBM SPSS version 25 application. The results of this study show that the quality service and price partially have a positive and significant effect on purchasing decisions. Service quality and price together (simultaneously) have a positive and significant effect on purchasing decisions.</em></p>2024-09-02T00:00:00+00:00Copyright (c) 2024 Yudi Bimantaka, Sri Ramadhani, Nurwani