Jurnal Media Wahana Ekonomika最新文献

{"title":"Pengaruh Pemahaman Dan Sanksi Pajak Terhadap Kepatuh an Wajib Pajak UMKM Dengan Pelayanan Fiskus Sebagai Variabel Moderasi","authors":"Gumulya Sonny Marcel Kusuma, Mia Kusumawaty, M. Handayani, K. Hari","doi":"10.31851/jmwe.v20i1.11221","DOIUrl":"https://doi.org/10.31851/jmwe.v20i1.11221","url":null,"abstract":"ABSTRAK\u0000 \u0000Penelitian ini meneliti pengaruh pemahaman dan sanksi pajak terhadap kepatuhan WP. Variabel moderasi penelitian ini yaitu pelayanan fiskus. Penelitian menggunakan Pengumpulan sampel simple random sampling. Sampel penelitian didapatkan sebanyak 98 responden UMKM Ilir Timur Palembang. Analisis data memakai Structural Equation Model-Partial Least Square. Hasil penelitian menunjukkan bahwa sanksi pajak berpengaruh positif signifikan terhadap kepatuhan WP. Hasil lain menunjukkan pemahaman pajak tidak berpengaruh signifikan terhadap kepatuhan WP, pelayanan fiskus tidak memoderasi pemahaman pajak dan sanksi pajak\u0000 \u0000Kata Kunci: Pemahaman Pajak, Sanksi Pajak, Kepatuhan WP, Pelayanan Fiskus\u0000 \u0000.\u0000ABSTRACT\u0000 \u0000This research analyzes the effect of understanding and tax sanctions on taxpayer compliance. The moderating variable in this study is the tax administration service. The study used simple random sampling to collect samples. The research sample was obtained by 98 respondents from SME Ilir Timur Palembang. Analsys of research data using Structural Equation Model-Partial Least Square. The results of the study show that tax sanctions have a significant positive effect on taxpayer compliance. Other results show that tax understanding has no significant effect on taxpayer compliance, the tax authorities do not moderate tax understanding and tax sanctions \u0000Keywords: Tax Understanding, Tax Sanction, Taxpayer Complience, Fiscus Service","PeriodicalId":285633,"journal":{"name":"Jurnal Media Wahana Ekonomika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125894977","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analisis Rasio Profitabilitas Terhadap Optimalisasi Laba Pada PT Grand Titian Residence","authors":"Oppie Agustin, Yuniarti Anwar, Sally Maria Bramana","doi":"10.31851/jmwe.v20i1.9395","DOIUrl":"https://doi.org/10.31851/jmwe.v20i1.9395","url":null,"abstract":"ABSTRAK\u0000 \u0000Penelitian ini berjudul Analisis Rasio Profitabilitas Terhadap Optimalisasi Laba Pada PT Grand Titian Residence Di Desa Banuayu Kecamatan Lubuk Batang Kabupaten Ogan Komering Ulu. Tujuan dalam penelitian ini adalah untuk mengetahui rasio profitabilitas terhadap optimalisasi laba pada PT Grand Titian Residence Di Desa Banuayu Kecamatan Lubuk Batang Kabupaten Ogan Komering Ulu. Metode yang akan digunakan adalah metode deskriptif, sedangkan teknis analisis data yang digunakan adalah teknik analisis data kualitatif dan kuantitatif. Dari analisis yang dilakukan didapat nilai rasio profitabilitas pada indikator Gross Profit Margin (GPM) periode 2017-2021 sebesar 10,462% sehingga tergolong terkategori kurang baik karena berada dibawah standar penilaian 75%.Perusahaan tidak memiliki mampu untuk menjalankan penjualannya dengan efisien karena tingginya Harga Pokok Penjuakan (HPP). Net Profit Margin (NPM) periode 2017-2021 berada dalam kategori baik dengan rata-rata 10,462% lebih dari standar penilaian 5%. Return On Assets Ratio (ROA) periode 2017-2021 terkategori baik karena memilki nilai sebesar 23,958% lebih dari standar penilaian 5,98%.Return On Equity Ratio (ROE) pada periode 2017-2021 rata-rata sebesar 16,236% dalam kategori  baik karena lebih dari standar penilaian 12% , sehingga perusahaan mendapatkan laba yang dapat bagi ke para pemegang saham. Return On Sales Ratio (ROS) periode 2017-2021 rata-rata sebesar 15,152% berada dalam kategori baik karena lebih dari stanadar penilaian 5%. Return On Capital Employed (ROCE) periode 2017-2021 rata-rata sebesar 15,152% berada dalam kategori baik karena lebih dari standar penilaian 15% sehingga perusahaan memiliki sistem yang cukup hebat untuk mengubah modal investor menjadi keuntungan. Kemudian yang terakhir Return On Investment (ROI)pada periode 2017-2021 rata-rata sebesar 16,236% dalam kategori baik karena lebih dari standar penilaian 9,8%. Sehingga dapat disimpulkan bahwa dari ke tujuh indikator tersebut PT Grand Titian Residence Di Desa Banuayu Kecamatan Lubuk Batang Kabupaten Ogan Komering Ulu periode 2017-2021 menunjukkan keadaan keuangan perusahaan cukup baik. Karena 6 diantaranya masuk di kategori baik sehingga perusahaan mampu menjalankan aktivitasnya secaraa efektif dan efisien.\u0000 \u0000Kata Kunci    :  Rasio Profitabilitas, Optimalisasi Laba, Manajemen Keuanggan.\u0000 \u0000ABSTRACT\u0000 \u0000This study is entitled Analysis of Profitability Ratios for Profit Optimization at PT Grand Titian Residence in Banuayu Village, Lubuk Batang District, Ogan Komering Ulu Regency. The purpose of this study was to determine the ratio of profitability to profit optimization at PT Grand Titian Residence in Banuayu Village, Lubuk Batang District, Ogan Komering Ulu Regency. The method to be used is descriptive method, while the technical data analysis used is qualitative and quantitative data analysis techniques. From the analysis carried out, it was obtained that the profitability ratio value for the Gross Profit Margin (GPM) i","PeriodicalId":285633,"journal":{"name":"Jurnal Media Wahana Ekonomika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116025470","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Perbedaan Uang Saku Mahasiswa STEBIS IGM Pada Saat Covid 19 dan New Normal","authors":"Fadilla Fadilla, Erdiansyah Erdiansyah","doi":"10.31851/jmwe.v20i1.11510","DOIUrl":"https://doi.org/10.31851/jmwe.v20i1.11510","url":null,"abstract":"ABSTRAK \u0000  \u0000Pada saat Pandemi Covid 19 sistem pembelajaran di STEBIS IGM dilakukan secara online. Hal ini memberikan keuntungan bagi para orang tua karena mereka tidak perlu menyiapkan uang lebih untuk membiayai transport dan jajan ketika berada dikampus. Para orang tua hanya perlu memberikan uang membeli kuota internet. Penelitian ini bertujuan untuk mengetahui adakah perbedaan uang saku yang diberikan oleh mahasiswa STEBIS IGM pada saat pandemi dan new Normal. Metode penelitian yang digunakan adalah metode paired t-tes. Adapun sample yang digunakan sebanyak 55 mahasiswa STEBIS IGM. Proses pengambilan sampel dilakukan dengan metode simple ramdom sampling. Hasil penelitian menunjukkan nilai signifikansi 0,00 yang berarti terdapat perbedaan uang saku yang diterima mahasiswa STEBIS IGM pada saat pandemi Covid 19 dan New Normal. Jumlah uang yang diterima saat Covid lebih sedikit dari pada saat New Normal. \u0000  \u0000Kata Kunci: Uang Saku, Covid 19, New Normal \u0000  \u0000  \u0000ABSTRACT \u0000  \u0000During the Covid 19 Pandemic the learning system at STEBIS IGM was carried out online. This provides an advantage for parents because they do not need to prepare extra money to pay for transportation and snacks while on campus. Parents only need to give money to buy internet quota. This study aims to find out whether there is a difference in the pocket money given by STEBIS IGM students during the pandemic and the new normal. The research method used is paired t-test method. The sample used was 55 STEBIS IGM students. The sampling process was carried out by simple random sampling method. The results of the study showed a significance value of 0.00, which meant that there was a difference in the pocket money received by STEBIS IGM students during the Covid 19 pandemic and New Normal. The amount of money received during Covid was less than during New Normal. \u0000  \u0000Keywords: Pocket Money, Covid 19, New Normal","PeriodicalId":285633,"journal":{"name":"Jurnal Media Wahana Ekonomika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122897026","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Implementasi Prinsip Pareto Dan Penentuan Biaya Usaha Seblak Naha Rindu","authors":"Aep Saefullah, Ahmad Fadli, Nuryahati, I. Agustina, Farhat Abas","doi":"10.31851/jmwe.v20i1.11077","DOIUrl":"https://doi.org/10.31851/jmwe.v20i1.11077","url":null,"abstract":"ABSTRAK\u0000 \u0000Tujuan penelitian guna mengetahui penerapan Prinsip Pareto dan menentukan kebutuhan biaya usaha kuliner makanan Seblak Naha Rindu. Metode penelitian menggunakan Diagram Pareto. Penelitian berlangsung selama empat bulan sejak bulan September hingga Desember 2022 dengan objek usaha seblak yang dikelola empat mahasiswa STIE Ganesha Jakarta. Teknik olah data dilakukan dengan pembuatan diagram Pareto, observasi, dan pengamatan lapangan. Berdasarkan hasil penelian, terdapat 11 permasalahan usaha Seblak Naha Rindu yang perlu diselesaikan segera oleh pelaku usaha. Prinsip ini menyatakan bahwa dalam banyak kasus 80% akibat disebabkan oleh 20% penyebab. Urutan masalah mulai dari yang paling urgent untuk segera diatasi antara lain a) promosi tidak gencar, b) inovasi produk, c) hasil olahan tidak matang/merata, d) takaran bumbu tidak merata, e) kurangnya SDM yang terampil dalam memasak, f) menu varian tidak update, g) bahan baku kadaluarsa, dan h) lokasi usaha tidak nyaman/kotor. Selanjutnya i) tidak ada fasilitas internet, j) tata ruang lokasi usaha, serta k) kartu member pelanggan. Adapun menentukan biaya usaha Seblak Naha Rindu dapat diketahui dengan 10 kegiatan yaitu a) promosi produk, b) riset inovasi produk, c) gaji karyawan, d) pemasangan instalasi jaringan internet, e) bahan baku, f) alat perlengkapan, g) tata ruang, h) kartu member pelanggan, i) lain-lain, j) pelatihan SDM karyawan.\u0000 \u0000Kata Kunci: Prinsip Pareto; Penentuan Biaya; Usaha Seblak; Naha Rindu.\u0000 \u0000 \u0000ABSTRACT\u0000 \u0000This study aims to determine the implementation of the Pareto Principle and to determine the cost requirements for the Seblak Naha Rindu food culinary business. The research method uses Pareto Diagrams. The research was conducted for four months from September to December 2022 with the object of the seblak business managed by four STIE Ganesha Jakarta students. Data processing techniques are carried out by making Pareto diagrams, observations, and field observations. This principle states that in most cases 80% of the consequences are caused by 20% of the causes. Based on the research results, there are 11 Seblak Naha Rindu business problems that need to be resolved immediately by business actors. The sequence of problems starting from the most urgent to be resolved immediately includes a) incessant promotion, b) product innovation, c) processed products are not cooked / evenly distributed, d) uneven seasoning doses and e) lack of skilled human resources in cooking, f) menu variants are not updated, g) expired raw materials, and h) uncomfortable/dirty business locations. Furthermore, i)  there are no internet facilities, j) layout of the business location, and k) customer member cards. As for determining the cost of Seblak Naha Rindu's business, it can be found with 10 activities, namely a) product promotion, b) product innovation research, c) employee salaries, d) internet network installation, e) raw materials, f) equipment, g) layout, h) customer member cards, i) others, ","PeriodicalId":285633,"journal":{"name":"Jurnal Media Wahana Ekonomika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129773458","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analisa Penerapan Perhitungan Dan Pelaporan PPH Final Atas Jasa Kontruksi","authors":"Febriansyah Febriansyah, Poppy Indriani","doi":"10.31851/jmwe.v20i1.11512","DOIUrl":"https://doi.org/10.31851/jmwe.v20i1.11512","url":null,"abstract":"ABSTRAK \u0000  \u0000Tujuan dari penelitian ini adalah untuk mengevaluasi dan memahami penghitungan dan Pelaporan akhir untuk PT. Proyek Pengembangan B2B IPAL Waskita Karya  (Persero) Tbk Kota Palembang berdasarkan PPh Pasal 4 Ayat 2. Data primer digunakan dalam proyek penelitian kualitatif ini. Penelitian ini bertujuan untuk mengetahui cara menghitung, memotong, membayar, dan melaporkan pajak penghasilan sesuai Pasal 4 Ayat 2 untuk tahun pajak 2020–2021. PT. Proyek Pembangunan Jaringan IPAL Waskita Karya B2B Palembang telah memenuhi Berdasarkan temuan tersebut, kemudian pedoman dibuat Pemerintah Nomor 40 Tahun 2009 dan PMK Nomor 153/PMK.03/2009 untuk menghitung PPh final jasa bangunan berdasarkan Pasal 4 Ayat 2 dengan tarif 3%. Menurut Peraturan Pemerintah Nomor 40 Tahun 2009 dan PMK Nomor 153/PMK.03/2009, Sesuai dengan pedoman final pemotongan PPh Pasal 4 Ayat 2 Jasa Konstruksi, PT. Waskita Karya Palembang IPAl sedang mengembangkan jaringan B2B. Karena mereka memotong total pembayaran jasa bangunan berdasarkan PPh pasal 4 ayat 2 setelah melakukan pembayaran, maka pelanggan jasa dalam keadaan ini adalah pengurang pajak. Apalagi PT. Proyek Pengembangan Jaringan IPAL B2B Waskita Karya Palembang telah sesuai dengan Peraturan Pemerintah Nomor 40 Tahun 2009 dan PMK Nomor 153/PMK.03/2009 tentang Pembayaran dan Pelaporan Pajak Penghasilan Final, Bagian 2 Pasal 4. \u0000  \u0000Kata Kunci: Pph Final, Jasa Kontruksi \u0000  \u0000  \u0000ABSTRACT \u0000  \u0000The purpose of this study is to evaluate and understand the calculation and reporting of Final Income Tax Article 4 Paragraph 2 for PT. Waskita Karya (Persero) Tbk B2B WWTP Development Project Palembang City. Primary data is used in this qualitative research project. This study aims to find out how to calculate, withhold, pay, and report income tax according to Article 4 Paragraph 2 for the 2020–2021 tax year. PT. The Waskita Karya B2B Palembang IPAL Network Development Project has complied with Government Regulation Number 40 of 2009 and PMK Number 153/PMK.03/2009 for the calculation of final PPh article 4 paragraph 2 of construction services, with a rate of 3%, based on these results. According to Government Regulation Number 40 of 2009 and PMK Number 153/PMK.03/2009, PT. The Waskita Karya Palembang B2B IPAL Network Development Project is in accordance with the final guidelines for withholding PPh Article 4 Paragraph 2 for construction services. Because they deduct the total payment for building services based on PPh article 4 paragraph 2 after making the payment, the service customer in this situation is a tax deduction. Moreover, PT. Waskita Karya Palembang WWTP B2B Network Development Project complies with Government Regulation Number 40 of 2009 and PMK Number 153/PMK.03/2009 concerning Payment and Reporting of Final Income Tax Article 4 Paragraph 2. \u0000  \u0000Keywords : Final Income Tax, Construction Services","PeriodicalId":285633,"journal":{"name":"Jurnal Media Wahana Ekonomika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122594373","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Implementasi Pengelolaan Dana Pagu DIPA di MTs Negeri 2 Musi Banyuasin","authors":"Ariswindra Jaya, Edi Harapan, Mahasir","doi":"10.31851/jmwe.v20i1.11224","DOIUrl":"https://doi.org/10.31851/jmwe.v20i1.11224","url":null,"abstract":"ABSTRAK\u0000 \u0000Penelitian ini memiliki tujuan untuk mendeskripsikan: 1) pengelolaan dana pagu DIPA di MTs Negeri 2 Musi Banyuasin; dan 2) faktor penghambat dan pendukung dalam pengelolaan dana pagu DIPA di MTs Negeri 2 Musi Banyuasin. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data: Observasi, wawancara, dan dokumentasi. Selanjutnya data yang dikumpulkan di analisis dengan teknik: reduksi data, penyajian data dan verifikasi data. Penelitian ini menghasilkan kesimpulan bahwa: 1) pengelolaan dana pagu DIPA di MTs Negeri 2 Musi Banyuasin melalui empat tahapan fungsi manajemen yaitu Planning, Organizing, Actuating, dan Controlling telah berjalan dengan baik. 2) Faktor penghambat dalam pengelolaan dana pagu DIPA di MTs Negeri 2 Musi Banyuasin yaitu: pemadaman listrik, sinyal kurang stabil dan maintenance server yang dilakukan Kementerian Keuangan Republik Indonesia Sedangkan faktor pendukung yaitu: infrastruktur yang lengkap, sinyal yang stabil dan sumber daya manusia yang mendukung.\u0000 \u0000Kata Kunci : Implementasi, Pengelolaan Dana, Pagu DIPA\u0000 \u0000 \u0000ABSTRACT\u0000 \u0000This study aims to describe: 1) the management of DIPA ceiling funds in MTs Negeri 2 Musi Banyuasin; and 2) inhibiting and supporting factors in the management of DIPA ceiling funds in MTs Negeri 2 Musi Banyuasin. This study used qualitative descriptive methods with data collection techniques: Observation, interviews, and documentation. Furthermore, the data collected is analyzed with techniques: data reduction, data presentation and data verification. This study concluded that: 1) the management of DIPA ceiling funds in MTs Negeri 2 Musi Banyuasin through four stages of management functions, namely Planning, Organizing, Actuating, and Controlling has gone well. 2) Inhibiting factors in the management of DIPA ceiling funds in MTs Negeri 2 Musi Banyuasin are: power outages, unstable signals and server maintenance carried out by the Ministry of Finance of the Republic of Indonesia While the supporting factors are: complete infrastructure, stable signals and supporting human resources.\u0000 \u0000Keywords : Implementation, Fund Management, DIPA Ceiling","PeriodicalId":285633,"journal":{"name":"Jurnal Media Wahana Ekonomika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128474149","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Kepemimpinan Dan Budaya Organisasi Terhadap Kinerja Karyawan Di Universitas PGRI Palembang","authors":"Priyasmimana, Happy Fitria, Yessi Fitriani","doi":"10.31851/jmwe.v20i1.11223","DOIUrl":"https://doi.org/10.31851/jmwe.v20i1.11223","url":null,"abstract":"ABSTRAK\u0000 \u0000Penelitian dilaksanakan di Universitas PGRI Palembang dengan metode penelitian analisis deskriptif dengan pendekatan kuantitatif, untuk mengetahui apakah ada pengaruh antara variabel bebas dengan variabel terikat melalui pengujian hipotesis.  Populasi penelitian adalah karyawan, berjumlah 134 orang dan sampel berjumlah 57 orang, dipilih berdasarkan teknik Propotional random sampling.Berdasarkan hasil pengolahan data dengan bantuan program SPSS versi 26 for window, maka diketahui bahwa nilai koefisien regresi variabel kepemimpinan (X1) diperoleh 0.574 bernilai positif, dan thitung sebesar 4.797 > ttabel 2.005 dengan tingkat signifikan sebesar 0.000 < 0.05, begitu juga pada variabel Budaya Organisasi nilai koefisien regresi budaya organisasi (X2) diperoleh 0.559 bernilai positif, dan thitung sebesar 4.310 > ttabel 2.005 dengan tingkat signifikan sebesar 0.000 < 0.05. Dan untuk hasil secara simultan (Uji F) menunjukan bahwa Fhitung sebesar 20.245 > Ftabel 3.17 dengan tingkat signifikan sebesar 0.000 < 0.05. Hasil koefisien determinasi seperti yang terdapat pada tabel 15, bahwa nilai R2 sebesar 0,429, hal ini berarti sebesar 42.9%. Dari hasil ini dapat peneliti simpulkan bahwa kinerja karyawan sebesar 42.9% dapat dijelaskan oleh variabel kepemimpinan dan budaya organisasi, sedangkan 57,1 % (100%-42.9%) dipengaruhi oleh variabel lain yang tidak diteliti. Penelitian ini sejalan dengan penelitian Wahyuni (2015), mendapatkan hasil bahwa budaya organisasi mendapatkan pengaruh positif terhadap kinerja karyawan dengan R square dengan nilai 0,364. Tetapi penelitian peneliti mempunyai perbedaan objek dan lokasi penelitian.\u0000 \u0000Kata kunci: Kepemimpinan, Budaya Organisasi, Kinerja Karyawan\u0000 \u0000 \u0000 \u0000ABSTRACT\u0000 \u0000The research was conducted at the university of PGRI Palembang through the descriptive analysis with a quantitative approach to look for whether there were influences between independent and dependent variables determined by hypotheses testing. The population of the study were the 134 employees of the university. Utilizing proportional random sampling technique, 57 employees' were selected as the samples of the study. Based on the results of the data analysed with SPSS program Ver 26 for Window, it was found that regression coefficient value leadership variable (X1) was 0. 574 (positive) and t obtained was 4.797 > t table 2.005 with the significant level 0.000 < 0.05. For organizational culture variable (X2), the regression coefficient value was 0.559 (positive) and the t obtained 4.310 > t table 2.005 with the significance level 0.000 < 0.05. For simultaneous result ( F test) showed that F obtained was 20.245 > F table 3.17 with the significant level 0.000 < 0.05. The result of the coefficient of determination as stated on table 15, R2 value was 0.429, which means 42.9 %. From this result, it can be concluded that employee performance (42.9%) was influenced by leadership and organizational culture variables, while 57.1 % (100% - 42.9%) was influenced","PeriodicalId":285633,"journal":{"name":"Jurnal Media Wahana Ekonomika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122191870","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Determinan Profitabilitas Perbankan Sebelum Dan Masa Pandemic Covid-19 Di BEI Periode 2018-2021","authors":"Puspita Sari, Poppy Indriani","doi":"10.31851/jmwe.v20i1.11255","DOIUrl":"https://doi.org/10.31851/jmwe.v20i1.11255","url":null,"abstract":"ABSTRAK\u0000 \u0000Profitabilitas suatu perusahaan menentukan seberapa baik kinerja manajemennya; semakin sukses perusahaan, semakin baik. Profitabilitas dipengaruhi oleh CAR, LDR, NPL, BOPO, dan NPM. Tujuan dari penelitian ini adalah untuk mengidentifikasi faktor-faktor yang mempengaruhi profitabilitas bank-bank yang terdaftar di Bursa Efek Indonesia sebelum dan sesudah wabah Covid-19. 43 perusahaan terlibat dalam penelitian ini, namun hanya 12 yang dipilih secara acak untuk membentuk sampel. Pendekatan analitis digunakan untuk deskripsi dan verifikasi. Hasil temuan menunjukkan bahwa faktor LDR tidak berpengaruh terhadap profitabilitas. sebelum atau sesudah wabah Covid-19, melainkan CAR, NPL, BOPO, dan NPM yang dilakukan.\u0000 \u0000Kata Kunci: CAR, LDR, NPL, BOPO, NPM, Profitabilitas\u0000 \u0000 \u0000ABSTRACT\u0000 \u0000The profitability of a company determines how well its management performs; the more successful the company, the better. Profitability is influenced by CAR, LDR, NPL, BOPO, and NPM. The purpose of this research is to identify the factors that affect the profitability of banks listed on the Indonesia Stock Exchange before and after the Covid-19 outbreak. 43 companies were involved in this study, but only 12 were randomly selected to form the sample. An analytical approach is used for description and verification. The findings show that the LDR factor has no effect on profitability. before or after the Covid-19 outbreak, but CAR, NPL, BOPO, and NPM that were carried out.\u0000 \u0000Keywords: CAR, LDR, NPL, BOPO, NPM, Profitabilitas","PeriodicalId":285633,"journal":{"name":"Jurnal Media Wahana Ekonomika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124296156","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Kinerja Industri Kecil Pengolahan Kopi Di Kota Palembang","authors":"Nurkardina Novalia, Ahmad Maulana, Muhammad Kurniawan, M. N. Arriyanto","doi":"10.31851/jmwe.v20i1.11514","DOIUrl":"https://doi.org/10.31851/jmwe.v20i1.11514","url":null,"abstract":"ABSTRAK \u0000  \u0000Kota Palembang termasuk sentra produksi kopi yang ada di Sumatera Selatan. Studi ini mengidentifikasi industri pengolahan kopi di daerah ini adalah industri skala mikro kecil yang memiliki tenaga kerja 1 sampai 19 orang. Fenomena yang terjadi selama beberapa tahun terakhir, terjadi banyak kenaikan harga bahan baku makanan dan minuman. Kondisi ini turut menekan industri pengolahan kopi yang memiliki potensi kopi olahan sebagai komoditas unggulan. Kenaikan harga bahan baku akan berdampak pada kenaikan biaya produksi. Kondisi seperti inilah yang harus mampu disiasati oleh usaha pengolahan kopi untuk tetap eksis dalam industri pangan di Sumatera Selatan. Pola tanggapan yang dilakukan dalam lingkup persaingan industri inilah yang disebut dengan perilaku pasar. Berhasil atau tidaknya strategi dan perilaku yang diterapkan oleh perusahaan dalam menghadapi persaingan pasar dapat dilihat dari kinerja yang dihasilkan oleh perusahaan tersebut. Penelitian ini merupakan penelitian deskriptif kualiitatif. Data yang digunakan adalah data primer yang diperoleh dengan cara menyebarkan kuesioner. Responden penelitian berjumlah 37 perusahaan pengolahan kopi skala kecil yang terdapat di Kota Palembang. Perusahaan pengolahan kopi yang dijadikan sebagai sampel penelitian adalah yang menghasilkan produk akhir berupa kopi bubuk. Data primer dalam penelitian ini adalah data yang diperoleh langsung melalui penyebaran kuesioner yang diisi oleh perusahaan pengolahan kopi skala kecil yang terdapat di Kota Palembang. Analisis mengunakan metode penelitian desk riptif kualitatif dengan pendekatan SCP untuk menganalisis struktur, perilaku, dan kinerja industri.  Hasil penelitian menunjukkan bahwa kinerja industri pengolahan kopi di Kota Palembang menunjukkan tingkat profitabilitas yang normal serta tingkat efisiensi internal industri yang cukup baik. Struktur pasar industri pengolahan kopi yang bersifat persaingan monopolistik berdampak pada kinerja industri yang juga dilihat dari rasio efisiensi yang memperlihatkan sebagian besar industri menunjukkan efisiensi yang baik pada penggunaan kapasitas mesin pengolah. \u0000  \u0000Kata Kunci: Struktur, perilaku, kinerja, industri kecil \u0000  \u0000  \u0000ABSTRACT \u0000  \u0000Palembang is a coffee production center in South Sumatra. This research explained the coffee processing industry that a micro-small scale industry which has a workforce of one to nineteen workers. The fact that has happened over in the period of few years ago, has seen a lot of increase in the price of raw materials for food and beverages. This condition also puts pressure on the coffee processing industry which has the potential of processed coffee as a superior commodity. The trend of increasing in rough essential prices will have an effect to the increase in production costs. It is condition that coffee processing businesses must be able to deal to continue to remain in the food industry in South Sumatra. The pattern of responses carried out within the scope of industrial compet","PeriodicalId":285633,"journal":{"name":"Jurnal Media Wahana Ekonomika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122646090","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analisis Pengaruh Brand Image, Customer Service, Dan E-Wom Terhadap Repurchase Intention Dengan Kepuasan Pelanggan Sebagai Variabel Mediasi","authors":"Nadya Ayu Apritama, Ihwan Susila","doi":"10.31851/jmwe.v20i1.11278","DOIUrl":"https://doi.org/10.31851/jmwe.v20i1.11278","url":null,"abstract":"ABSTRAK\u0000 \u0000Tujuan penelitian ini yaitu untuk menganalisis pengaruh Brand Image, Customer Service, dan E-wom terhadap Repurchase Intention dengan kepuasan pelanggan sebagai variabel mediasi. Jenis Penelitian ini menggunakan penelitian kuantitif kasual. Pengambilan sampel pada penelitian ini menggunakan teknik non probability sampling, sedangkan teknik sampling yang digunakan pada penelitian ini adalah purposive sampling. Metode pengumpulan data pada penelitian ini dengan kuesioner. Dalam penelitian ini peneliti menggunakan sampel sebanyak 212 responden. Pada tahap analisis peneliti menggunakan Smart PLS 3.0 dengan melihat outer model dan inner model. Hasil penelitian ini yaitu terdapat pengaruh Brand image, Customer Service dan E-wom terhadap Repurchase Intention dan kepuasan pelanggan berperan dalam memediasi antara Brand Image, Customer Service dan E-wom terhadap Repurchase Intention.\u0000 \u0000Keywords: Brand Image, Customer Service, E-Wom, Purchase Intention, Kepuasan Pelanggan, Fast Food\u0000 \u0000ABSTRACT \u0000 \u0000The purpose of this study was to analyze the effect of brand image, customer service, and E-wom on Repurchase Intention with customer satisfaction as a mediating variable. This type of research uses casual quantitative research. Sampling in this study used non-probability sampling techniques, while the sampling technique used in this study was purposive sampling. The data collection method in this study was a questionnaire. In this study, researchers used a sample of 212 respondents. At the analysis stage, researchers used Smart PLS 3.0 by looking at the outer model and inner model. The results of this study are that there is an effect of Brand image, Customer Service and E-wom on Repurchase Intention and customer satisfaction plays a role in mediating between Brand Image, Customer Service and E-wom on Repurchase Intention.\u0000 \u0000Keywords : Brand Image, Customer Service, E-Wom, Purchase Intention, Kepuasan Pelanggan, Fast Food","PeriodicalId":285633,"journal":{"name":"Jurnal Media Wahana Ekonomika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127053468","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}