Seminar Nasional Manajemen dan Akuntansi

STRATEGI PEMASARAN DALAM MENGHADAPI PENDATANG BARU: STUDI KASUS COCA-COLA

Yohanes Ngamal — 2025-10-31

The increasing competition in the global and national soft drink industry reflects a rapidly evolving market landscape. The Coca-Cola Company, a market leader for more than a century, now faces significant challenges from new entrants emphasizing health, sustainability, and local innovation. This study aims to analyze Coca-Cola’s marketing strategies in responding to these new entrants and identify key factors contributing to consumer loyalty. The research employs a descriptive qualitative approach using secondary data from annual reports, academic journals, and market research sources (Euromonitor, Nielsen, Statista). Findings reveal that Coca-Cola has adopted differentiation strategies through product portfolio innovation, personalized digital marketing, and cultural adaptation in each market. Furthermore, the company has reinforced its sustainability image through the “World Without Waste” campaign and investments in environmentally friendly packaging technology. These strategies have proven effective in maintaining brand equity and increasing consumer engagement, despite pressures from competitors such as Pepsi, Le Minerale, Teh Botol Sosro, and You C1000. The study concludes that a combination of global brand strength, continuous innovation, and local adaptation forms the foundation of Coca-Cola’s competitiveness in an increasingly open market.

FACTORS INFLUENCING CAPITAL STRUCTURE IN MANUFACTURING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE FOR THE PERIOD 2019-2023

Ade Anastasya br Sitepu — 2025-10-31

This study aims to analyze the factors that influence capital structure in manufacturing companies listed on the Indonesia Stock Exchange for the period 2019-2023. The independent variables studied are asset structure (SA), profitability (ROA), company size (FS), and liquidity (CR). The dependent variable is capital structure, proxied by the Debt to Equity Ratio (DER). This study employs a quantitative approach. The data used are secondary data obtained from the annual financial reports of manufacturing companies through the official website of the IDX. The population of this study consists of all manufacturing companies listed on the IDX during the period 2019-2023 a total of 184 companies, while the sample used consists of 65 companies determined by purposive sampling. The data analysis techniques used include multiple linear regression analysis, classical assumption tests (normality, multicollinearity, autocorrelation, and heteroskedasticity), t-tests (partial), F-tests (simultaneous), and the coefficient of determination (R²). Data processing was conducted using Microsoft Excel and the Statistical Package for the Social Sciences (SPSS) version 25. The research results indicate that, partially, asset structure has a non-significant negative effect on capital structure, profitability has a significant negative effect on capital structure, company size has a significant positive effect on capital structure, and liquidity has a significant negative effect on capital structure. Simultaneously, all four variables significantly influence capital structure. The findings of this study are expected to provide insights for companies and investors in making financing and investment decisions.

PENGARUH TARIF CUKAI, PENDAPATAN DAN USIA TERHADAP KONSUMSI ROKOK KONVENSIONAL

Afni Eliana Saragih — 2025-10-31

This study aims to determine and explain the effect of excise rates, income and age on consumption of conventional cigarettes in Medan. This research is a type of quantitative research, while the data source for this research is primary data obtained from respondents through questionnaires. Determination of the sample using purposive sampling method with a total sample of 100 respondents. The analysis technique used in this research is validity and reliability test, multiple linear regression, and hypothesis testing. The results of this study indicate that the excise tariff variable has no effect on conventional cigarette consumption, income and age simultaneously have a positive and significant effect on conventional cigarette consumption in Medan. while partially it shows that the increase in excise tax has no significant effect on the consumption of conventional cigarettes in Medan. Income has a positive and significant effect on the consumption of conventional cigarettes in Medan. Age has a positive effect on consumption of conventional cigarettes in Medan

ANALISIS SISTEM PENGENDALIAN INTERNAL PENERIMAAN PAJAK DAERAH (STUDI KASUS PAJAK HOTEL DI BADAN PENDAPATAN DAERAH KOTA MEDAN)

Agata Anjelina Silaban — 2025-10-31

This study aims to evaluate the internal control system of hotel tax revenue at the Regional Revenue Agency of Medan City. It is also conducted as a requirement for obtaining a bachelor's degree in economics. The population of this study includes all internal control systems of hotel tax revenue implemented since the establishment of the Regional Revenue Agency of Medan City in 2001 until 2025. The sample consists of the internal control system of hotel tax revenue from 2019 to 2023. The research method used is descriptive qualitative analysis, which describes the actual conditions based on collected data and compares them with relevant theories. The results are then analyzed to draw conclusions and answer the problems found in the internal control system of hotel tax revenue at the Regional Revenue Agency of Medan City. The findings indicate that the hotel tax management has not fully implemented the provisions stipulated in Government Regulation Number 12 of 2003, particularly in the process of collecting overdue taxes. As a result, many hotels in Medan City are still in arrears on their tax obligations.

PENGARUH REKRUTMEN, PELATIHAN DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. EXPRAVET NASUBA CABANG TALUN KENAS MEDAN

Angel Yesika Ginting — 2025-10-31

This study aims to determine and explain the influence of recruitment, training, and work environment on employee performance at PT. Expravet Nasuba, Talun Kenas Branch, Medan. The population of this study consisted of 56 employees, and the sample was determined using a saturated sampling (census) technique, involving all 56 employees. Data analysis techniques used include validity and reliability tests, measurement model analysis (outer model), model goodness-of-fit evaluation, and structural model analysis (inner model). The results indicate that recruitment, training, and work environment have a significant relationship with employee performance. Based on the model goodness-of-fit evaluation, the model estimation value of 0.084 indicates an acceptable fit. The coefficient of determination (R-Square) is 0.967, meaning that employee performance can be explained by recruitment, training, and work environment by 96.7%, while the remaining 3% is influenced by other factors not examined in this study. The structural model (inner model) analysis shows that recruitment has a positive and significant effect on employee performance (original sample 0.512, t-statistic 7.859, p-value 0.000 <( 0.05), training has a positive and significant effect (original sample 0.441, t-statistic 10.285, p-value 0.000 < 0.05), and work environment also has a positive and significant effect (original sample 0.438, t-statistic 9.956, p-value 0.000 < (0.05).

THE IMPACT OF SERVICE QUALITY ON PATIENT LOYALTY THE MODERATING ROLE OF PATIENT SATISFACTION AT SANTA ELISABETH HOSPITAL MEDAN

Angelin H Grace Situmorang — 2025-10-31

This study aims to analyze the influence of service quality on patient loyalty, with patient satisfaction as a moderating variable at Santa Elisabeth Hospital Medan. Service quality is measured through five SERVQUAL dimensions: tangibles, reliability, responsiveness, assurance, and empathy. The research employs a quantitative approach using the Partial Least Square - Structural Equation Modeling (PLS-SEM) method for data analysis. Data were collected through questionnaires distributed to 100 inpatient and outpatient respondents. The results show that all dimensions of service quality significantly influence patient loyalty. Moreover, patient satisfaction is proven to moderate the relationship between service quality and patient loyalty, where the effect of service quality on loyalty becomes stronger when patient satisfaction is high. These findings emphasize the importance of improving service quality not only in technical aspects but also in addressing emotional factors and patient needs, in order to create satisfaction that fosters long-term loyalty to the hospital.

MANAJEMEN RISIKO SEBAGAI DETERMINAN KINERJA PERUSAHAN : PERAN MODERASI TATA KELOLA PERUSAHAAN

Ayu Trisanti — 2025-10-31

This study aims to analyze the effect of risk management (Enterprise Risk Management / ERM) on company performance as measured by Return on Assets (ROA), as well as to evaluate the moderating role of corporate governance (CG). Quantitative methods are used with multiple linear regression approaches and moderated regression based on dummy data from 20 companies. The results of Model 1 show that ERM_Score has a positive and significant effect on ROA with a coefficient of 0.065 (p < 0.001), as well as CG_Index with a coefficient of 4.873 (p = 0.001). This model has an R² value of 0.758, indicating that 75.8% of the variation in ROA can be explained by ERM and CG variables. Model 2 tests the moderating effect of the interaction between ERM_Score and CG_Index on ROA. The results show that the interaction is significant with a coefficient of 0.055 (p = 0.017), which means that Corporate Governance is proven to moderate the relationship between risk management and company performance. The R² value increased to 0.812, indicating that the moderation model provides a better explanation of ROA variation than the previous model. This study implies that companies implementing good governance practices can strengthen the positive impact of risk management on their financial performance.

PENGARUH DAYA TANGGAP, KEANDALAN DAN KEPEDULIAN TERHADAP KEPUASAN MASYARAKAT PADA PT. X

Boni Panahatan Sitorus — 2025-10-31

This study aims to determine and explain the influence of Responsiveness, Reliability and Concern on Community Satisfaction at PT. X Medan Representative. This data collection was through interviews, questionnaires and documentation studies. The research method used was quantitative, with 96 respondents taken using the Slovin formula. Data analysis in this study used SPSS version 25. The results of this study indicate that there is a relationship between the independent variables, namely Responsiveness, Reliability and Concern on the dependent variable, namely Community Satisfaction. From the results of the simultaneous F test, it is shown that the F count value is (53.439) > F table (2.704) with a significance level of 0.000 < (0.05) it can be concluded that simultaneously the variables of Responsiveness, Reliability and Concern have a significant effect on Community Satisfaction. From the results of partial testing (t-test) obtained the value of Responsiveness tcount (2.799) > ttable (1.986), Reliability tcount (3.147) > ttable (1.986) and Concern tcount (5.609) > ttable (1.986). This means that Responsiveness, Reliability and Concern have a positive and significant effect on Community Satisfaction at PT. X Medan Representative. From the results of the discussion of multiple linear regression KM = 3.381 + 0.153 (DT) + 0.299 (KA) + 0.502 (KP) + e. It can be concluded that Responsiveness, Reliability and Concern have a positive and significant effect on Community Satisfaction at PT. X Medan Representative. The coefficient of determination (R Square) is 0.635. This means that 63.5% of customer satisfaction can be explained by responsiveness, reliability, and concern, while the remaining 36.5% can be explained by other factors such as physical evidence, location, and assurance.

PENGARUH KOMPENSASI, DUKUNGAN ORGANISASI DANKEPUASAN KERJA TERHADAP KINERJA KARYAWANPADA PT BANK PERKREDITAN RAKYAT PIJER PODI KEKELENGEN CABANG BERASTAGI

Cheery Anjeliqa Br Perangin-Angin — 2025-10-31

This study aims to examine and analyze the influence of compensation, organizational support, and job satisfaction on employee performance at PT Bank Perkreditan Rakyat Pijer Podi, Berastagi Branch. Data were collected through questionnaires, interviews, and observations. The research population consisted of all 44 employees of PT Bank Perkreditan Rakyat Pijer Podi, Berastagi Branch, with a sample size of 44 respondents selected using a saturated sampling or census technique. The analytical methods employed in this study include validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and the coefficient of determination (R²), with the assistance of SPSS Version 27. The results indicate that the multiple regression equation is: Y = 5.055 + 0.231X1 + 0.306X2 + 0.113X3. The t-test results show that compensation has a positive and significant effect on employee performance at PT Bank Perkreditan Rakyat Pijer Podi, Berastagi Branch, with a t-value (2.161) > t-table (1.683) and a significance level of 0.037 < 0.05. Thus, H0 is rejected and H1 is accepted, meaning that compensation positively and significantly influences employee performance. Organizational support also has a positive and significant effect on employee performance, as indicated by a t-value (3.276) > t-table (1.683) and a significance level of 0.002 < 0.05. Hence, H0 is rejected and H2 is accepted. Job satisfaction likewise shows a positive and significant influence on employee performance, with a t-value (2.066) > t-table (1.683) and a significance level of 0.045 < 0.05. Thus, H0 is rejected and H3 is accepted. The coefficient of determination (R²) is 0.565, indicating that employee performance can be explained by compensation, organizational support, and job satisfaction by 56.5%, while the remaining 43.5% is explained by other factors such as work discipline, workload, and job stress, which were not examined in this study.

PENGARUH KREATIVITAS, KOMITMEN KERJA DAN PELATIHAN TERHADAP KINERJA PENENUN PADA UMKM SAKKAMADEHA KABUPATEN SAMOSIR

Desi Sihol Marito Parhusip — 2025-10-31

This study aims to test and analyze the influence of creativity, work commitment, and training on the performance of weavers in Sakkamadeha MSMEs, Samosir Regency. The weaver population in Sakkamadeha MSMEs, Samosir Regency is 45 people with a sample of 45 people taken using saturated sampling or census techniques. The analysis techniques used in this study are validity and reliability tests, measurement model analysis (outer model), structural model evaluation (inner model) and evaluation of the goodness and suitability of the model. The results of this study show that there is a relationship between independent variables, namely creativity, work commitment, and training to dependent variables, namely the performance of MSME weavers in Sakkamadeha, Samosir Regency. From the results of the evaluation test of the structural model (inner model) there was a positive and significant influence of creativity on the performance of weavers with a statistical t-value of 4.339 greater than 1.96 and a p-value of 0.000 < 0.05, there was an influence of work commitment on the performance of weavers with a statistical t-value of 3.621 greater than 1.96 (t-table) and a p-value of 0.000 < 0.05, There was a significant effect of training on weaver performance with a statistical t-value of 2.041 greater than 1.96 (T-table) and a P-value of 0.041 < 0.05. From the results of the evaluation of the goodness and suitability of the model, it can be concluded that the model estimate is 0.082 which means that the model has an acceptable fit. Empirical data can explain the influence between variables in the model. The results of the test of the determinant coefficient (R Square) were 0.770. This means that the performance of weavers can be explained by creativity, work commitment and training by 77% while another 23% can be explained by other factors that were not studied in this study.

PENGARUH TANGIBLE, RELIABILITY, RESPONSIVENESS, EMPATHY DAN ASSURANCE TERHADAP KEPUASAN NASABAH STUDI KASUS CU CINTA KASIH TIGABINANGA KABUPATEN KARO

Dewi Kartika Br karo — 2025-10-31

This study aims to determine and analyze the influence of Tangible, Reliability, Responsiveness, Empathy and Assurance on Customer Satisfaction of CU Cinta Kasih Tigabinanga, Karo Regency. The analysis method used is multiple linear regression using SPSS 26 software. The population in this study were 11,935 customers in 2024 with a sample of 100 respondents using the Slovin formula. The sampling method in this study used accidental sampling. Data collection techniques used questionnaires, interviews and documentation. From the results of this study, it is known that the coefficient of determination (R square) is 0.768. This means that variations in tangible, reliability, responsiveness, empathy and assurance can be explained by customer satisfaction by 76.8% while the remaining 23.2% is explained by other variables not explained in this study. The multiple linear regression equation obtained from the data processing results is Y = 5.994 + 0.079X1 + 0.140X2 + 0.276X3 + 0.102X4 + 0.152X5 + e., meaning that tangible, reliability, responsiveness, empathy, and assurance have a positive effect on customer satisfaction at CU Cinta Kasih Tigabinanga, Karo Regency. Responsiveness is the variable with the greatest influence on customer satisfaction at CU Cinta Kasih Tigabinanga, Karo Regency, with a regression coefficient value of 0.276. Tangible, reliability, responsiveness, empathy, and assurance have a positive and significant effect on customer satisfaction at CU Cinta Kasih Tigabinanga, Karo Regency. Partial tests show that each independent variable has a positive and significant effect on customer satisfaction.

ANALISIS PENERAPAN PROSEDUR UANG PERSEDIAAN DAN GANTI UANG PADA KANTOR SYAHBANDAR KSOP KELAS IV GUNUNG SITOLI

Dhea Jelita Zebua — 2025-10-31

This research aims to analyze the implementation of Petty Cash (UP) and Reimbursement (GU) procedures at the Class IV Port Authority Office in Gunungsitoli and to assess their compliance with the Ministry of Home Affairs Regulation Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management. The study uses a qualitative descriptive approach, with data collected through observation, interviews, and documentation. The population includes all financial procedures related to UP and GU at the office, while the sample comprises financial documents and feedback from employees directly involved in the implementation process. The data analysis technique applied is descriptive comparison between actual practices and regulatory standards. The results indicate that the implementation of UP and GU procedures has not fully complied with existing regulations. Procedural steps such as the preparation of the Petty Cash Request Letter (SPP-UP) are often skipped, proceeding directly to the Petty Cash Payment Order Letter (SPM-UP), which risks administrative violations. Furthermore, the Reimbursement process frequently exceeds the maximum limit of 7 working days, leading to delays in operational activities, including staff travel expenses. This research is expected to serve as an evaluation reference to improve procedural compliance and financial management effectiveness in the respective institution

PENGARUH REKRUTMEN, MOTIVASI DAN BUDAYA KERJA TERHADAP KINERJA KARYAWAN PADA PT. ALBERTO MANDIRI SEJAHTERA MEDAN

Dicha Agustria Br Depari — 2025-10-31

Penelitian ini membahas pengaruh rekrutmen, motivasi, dan budaya kerja terhadap kinerja karyawan pada PT Alberto Mandiri Sejahtera Medan. Data penelitian diperoleh melalui penyebaran kuesioner kepada lima puluh tiga orang karyawan. Teknik pengambilan sampel yang digunakan adalah sampling jenuh atau sensus, sedangkan analisis data dilakukan dengan metode regresi linier berganda menggunakan perangkat lunak SPSS versi 29. Pendekatan penelitian yang digunakan adalah metode kuantitatif. Berdasarkan hasil analisis, diperoleh persamaan regresi yang menunjukkan bahwa rekrutmen, motivasi, dan budaya kerja memberikan kontribusi terhadap kinerja karyawan. Rekrutmen terbukti berpengaruh signifikan terhadap kinerja karyawan, yang ditunjukkan oleh nilai t hitung sebesar dua koma nol tiga enam yang lebih besar dibandingkan t tabel sebesar satu koma enam tujuh tujuh. Motivasi juga berpengaruh signifikan terhadap kinerja karyawan, dengan nilai t hitung sebesar empat koma tiga empat lima yang lebih besar daripada t tabel. Selanjutnya, budaya kerja menunjukkan pengaruh signifikan terhadap kinerja karyawan, ditandai dengan nilai t hitung sebesar tiga koma dua sembilan delapan yang melampaui nilai t tabel. Nilai koefisien determinasi sebesar tujuh puluh dua persen menunjukkan bahwa rekrutmen, motivasi, dan budaya kerja secara bersama-sama memberikan kontribusi besar terhadap kinerja karyawan. Sementara itu, sisanya sebesar dua puluh delapan persen dipengaruhi oleh variabel lain yang tidak diteliti dalam studi ini. Hasil uji F juga menunjukkan pengaruh simultan yang signifikan, dengan nilai F hitung sebesar delapan belas koma nol delapan enam yang lebih tinggi daripada nilai F tabel sebesar dua koma tujuh sembilan, serta nilai signifikansi nol koma nol nol nol yang lebih kecil dari batas lima persen. Dengan demikian, hipotesis nol ditolak dan hipotesis alternatif diterima, yang berarti bahwa rekrutmen, motivasi, dan budaya kerja secara simultan berpengaruh positif dan signifikan terhadap kinerja karyawan pada PT Alberto Mandiri Sejahtera Medan.

PENGARUH KOMPENSASI DAN PELATIHAN TERHADAP KINERJA KARYAWAN KOPERASI SIMPAN PINJAM (KSP) CREDIT UNION (CU) MADUMA MANDUAMAS TAPANULI TENGAH

Elvin Susanto Telaumbanua — 2025-10-31

Penelitian ini bertujuan untuk mengetahui pengaruh kompensasi dan pelatihan terhadap kinerja karyawan pada Credit Union Maduma Manduamas Tapanuli Tengah. Data penelitian diperoleh secara langsung dari para responden yang merupakan karyawan KSP CU Maduma Manduamas. Jumlah populasi dalam penelitian ini adalah delapan puluh lima orang, dan berdasarkan teknik sampling jenuh atau sensus, jumlah sampel yang digunakan adalah delapan puluh satu orang. Analisis data dilakukan dengan menggunakan uji validitas, uji reliabilitas, regresi linier berganda, serta uji t, uji f, dan uji koefisien determinasi melalui perangkat lunak SPSS versi dua puluh lima. Hasil penelitian menunjukkan bahwa kompensasi dan pelatihan memiliki hubungan dengan kinerja karyawan. Nilai t hitung untuk variabel kompensasi dan pelatihan lebih besar daripada t tabel, sehingga keduanya berpengaruh signifikan terhadap kinerja karyawan. Uji f juga menunjukkan hasil yang signifikan, dengan nilai f hitung yang lebih tinggi daripada f tabel, yang menegaskan bahwa kompensasi dan pelatihan secara bersama-sama berpengaruh positif dan signifikan terhadap kinerja karyawan. Hasil analisis regresi menunjukkan bahwa kompensasi dan pelatihan memberikan kontribusi positif terhadap peningkatan kinerja karyawan. Sementara itu, nilai koefisien determinasi sebesar enam puluh sembilan koma empat persen mengindikasikan bahwa kinerja karyawan dapat dijelaskan oleh kedua variabel tersebut, sedangkan sisanya sebesar tiga puluh koma enam persen dipengaruhi oleh faktor lain seperti stres kerja, beban kerja, dan disiplin kerja yang tidak diteliti dalam penelitian ini.

PENGARUH KUALITAS PRODUK, HARGA DAN SOCIAL MEDIA MARKETING TERHADAP KEPUTUSAN PEMBELIAN PADA MELATI COFFEE AND BAKERY MEDAN

Elvina Damayanti Simbolon — 2025-10-31

This study aims to test and analyze the influence of product quality, price, and social media marketing on purchasing decisions at Melati Coffee and Bakery Medan. The data used in this study are primary data. The population of this study is consumers who make purchases or who visit Melati Coffee and Bakery Medan and the number of research samples is 96 respondents with the sampling technique used incidental sampling. Data analysis uses SPSS version 25. The analysis techniques used in this study are validity test, reliability, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results of this study obtained the following multiple linear regression equation KPb = 23.425 + 0.251KP - 0.248H + 0.392SMM + ei, which means that product quality and social media marketing have a positive effect on purchasing decisions while price has a negative effect on purchasing decisions at Melati Coffee and Bakery Medan. The partial test results obtained a t-value for product quality of (7.664) > t-table (1.661) with a significance level of 0.000 < 0.05. The calculated t-value for price is (-5.096) < t-value (1.661) with a significance level of 0.000 < 0.05. The calculated t-value for social media marketing is (8.230) > t-value (1.661) with a significance level of 0.000 < 0.05. Simultaneous testing shows an F-value of 73.221 > F-value of 2.70. This means that product quality, price, and social media marketing simultaneously have a significant influence on purchasing decisions at Melati Coffee and Bakery Medan. The coefficient of determination (R²) is 0.70.5. This means that the purchasing decision variable can be explained by product quality, price, and social media marketing by 70.5%, while the remaining 29.5% can be explained by other factors not examined in this study, such as service quality, brand image, and so on

PENGARUH PENGEMBANGAN KARIR, LINGKUNGAN KERJA NON FISIK, DAN KOMPENSASI TERHADAP KINERJA KARYAWAN PADA PT. PERKEBUNAN NUSANTARA IV UNIT MERANTI PAHAM LABUHAN BATU

Ernawati Simatupang — 2025-10-31

This study aims to determine the effect of career development, non-physical work environment, and compensation on employee performance at PT. Perkebunan Nusantara IV, Unit Kebun Meranti Paham, Labuhan Batu. Data were obtained directly from respondents (employees) at PT. Perkebunan Nusantara IV, Unit Kebun Meranti Paham, Labuhan Batu. The study population was 147 oil palm harvesters, and the sample size was 60 using the Slovin formula. The analysis techniques used in this study included validity and reliability testing, multiple linear regression, and hypothesis testing. Data processing in this study used SPSS version 27 for Windows. The results of this study indicate that career development, non-physical work environment, and compensation simultaneously have a positive and significant effect on employee performance at PT. Perkebunan Nusantara IV, Unit Kebun Meranti Paham, with a value of 422.083 > 0.250. Partial analysis indicates that career development has a positive and significant effect on employee performance at PT. Perkebunan Nusantara IV, Unit Kebun Meranti Paham, Labuhan Batu, with a regression coefficient of 0.093 and a significance value of 0.019 <0.05 (less than the tolerance for error). The non-physical work environment has a positive and significant effect on employee performance at PT. Perkebunan Nusantara IV, Unit Kebun Meranti Paham, Labuhan Batu, with a regression coefficient of 0.370 and a significance value of 0.001 <0.05 (less than the tolerance for error). Compensation has a positive and significant effect on employee performance at PT. Perkebunan Nusantara IV, Unit Kebun Meranti Paham, Labuhan Batu, with a regression coefficient of 0.700 and a significance value of 0.001 <0.05 (less than the tolerance for error).

PENGARUH KOMPETENSI, TEAMWORK, DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT PERKEBUNAN NUSANTARA IV REGIONAL II DI KOTA MEDAN

Erni Novita Sidabutar — 2025-10-31

This study aims to test and analyze the influence of competence, teamwork and work discipline on employee performance at PT. Perkebunan Nusantara IV Regional II in Medan City. Data collection was carried out through questionnaires, interviews and documentation. The population of PT. Perkebunan Nusantara IV Regional II employees in the Engineering and Processing division in Medan City was 37 people with a sample of 37 people taken using saturated sampling or census techniques. The analysis techniques used in this study were validity and reliability tests, classical assumptions, multiple linear regression, t-test, F-test and deremination coefficient (R2) using SPSS Version 25. The research results show that the multiple regression equation is:Y= 0.853 + 0.259X1 +0.239X2 +0.253X3.This means that the t-test shows that competence has a positive and significant influence on employee performance at PT. Perkebunan Nusantara IV Regional II in Medan City.The calculated t value (2.463) > t table (1.691) with a significance level of 0.019 < 0.05 so that the decision was taken to reject H0 and accept H1. This means that the competency variable has a positive and significant effect on employee performance at PT. Perkebunan Nusantara IV Regional II in Medan City. The calculated t value (2.175)> ttable (1.691) with a significance level of 0.037 < 0.05 so that the decision was taken to reject H0 and accept H2. This means that the teamwork variable has a positive and significant effect on employee performance at PT. Perkebunan Nusantara IV Regional II in Medan City. Markthitung (2.535)> ttable (1.691) with a significance level of 0.016 < 0.05 so that the decision was taken that H0 was rejected and H3 was accepted. This means that the work discipline variable has a positive and significant effect on employee performance at PT. Perkebunan Nusantara IV Regional II in Medan City. The coefficient of determination (R2) value of 0.804 means that employee performance can be explained by competence, teamwork and work discipline by 80.4%, while the remaining 19.6% can be explained by other factors such as career development, workload and work stress which were not examined in this study.

PENGARUH BAURAN PEMASARAN TERHADAP PENGAMBILAN KEPUTUSAN PEMBELIAN BUBUK TEH PADA PT. PERKEBUNAN NUSANTARA IV UNIT BAH BUTONG SIDAMANIK.

Fitriani Damanik — 2025-10-31

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh bauran pemasaran yang terdiri atas produk, harga, saluran distribusi, dan promosi terhadap keputusan pembelian produk teh bubuk di PT Perkebunan Nusantara IV Unit Bah Butong Sidamanik. Data penelitian diperoleh melalui survei dengan menyebarkan kuesioner kepada seratus lima puluh lima pembeli dan pengguna produk teh bubuk perusahaan, dengan teknik pengambilan sampel menggunakan purposive sampling dan pendekatan penelitian yang digunakan adalah metode kuantitatif. Hasil analisis menggunakan perangkat lunak SPSS dua puluh tujuh menunjukkan bahwa produk, harga, saluran distribusi, dan promosi masing-masing berpengaruh positif dan signifikan terhadap keputusan pembelian. Produk berpengaruh signifikan dengan nilai signifikansi nol koma nol empat tujuh dan nilai t dua koma nol nol enam yang lebih besar dari t tabel satu koma enam lima lima. Harga berpengaruh signifikan dengan nilai signifikansi nol koma nol nol satu dan nilai t tiga koma tiga delapan delapan yang lebih besar dari t tabel satu koma enam lima lima. Saluran distribusi berpengaruh signifikan dengan nilai signifikansi nol koma nol nol satu dan nilai t tiga koma lima lima satu yang lebih besar dari t tabel satu koma enam lima lima. Promosi berpengaruh signifikan dengan nilai signifikansi nol koma nol nol nol dan nilai t empat koma tiga sembilan enam yang lebih besar dari t tabel satu koma enam lima lima. Nilai koefisien determinasi sebesar tujuh puluh empat persen menunjukkan bahwa keempat variabel tersebut menjelaskan tujuh puluh empat persen variasi keputusan pembelian, sedangkan dua puluh enam persen sisanya dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini. Hasil uji F menunjukkan bahwa nilai F hitung sebesar seratus enam koma tujuh sembilan empat lebih tinggi dibandingkan F tabel dua koma empat tiga, sehingga seluruh variabel secara simultan berpengaruh positif dan signifikan terhadap keputusan pembelian produk teh bubuk di PT Perkebunan Nusantara IV Unit Bah Butong Sidamanik.

PENTINGNYA REKRUTMEN DALAM MENINGKATKAN KINERJA KARYAWAN

Gio Yuyun Samosir — 2025-10-31

Recruitment is one of the main functions of human resource management that plays a crucial role in determining the quality of employees within an organization. This study aims to analyze the relationship between recruitment and employee performance improvement. The research method used is descriptive qualitative through a literature review, examining various books and scholarly journals related to the topic. The results indicate that effective recruitment significantly contributes to employee performance. Proper recruitment ensures that individuals are placed according to their competencies and skills (the right man in the right place), which enhances productivity, motivation, and job satisfaction. Conversely, errors in the recruitment process may lead to poor performance, high turnover, and increased organizational costs. Therefore, companies need to design a structured, professional, and technology-adaptive recruitment strategy in order to acquire high-quality employees who can support the achievement of organizational goals

EVALUASI PELAKSANAAN SISTEM DAN PROSEDUR PENGELUARAN KAS UANG PERSEDIAAN TAHUN 2020-2023 (STUDI KASUS: DI DINAS PENDIDIKAN KABUPATEN ASAHAN)

Hani Saputri Pandiangan — 2025-10-31

This study aims to implement the cash disbursement system and procedures for Provision Money at the Asahan Regency Education Office, as well as its compliance with the Minister of Home Affairs Regulation Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management. The method used is a qualitative descriptive approach with data collection techniques in the form of observation, interviews, and documentation of related parties. The population in this study includes all UP management activities in the office, with samples in the form of UP cash disbursement procedure documents in the form of SPP-UP, SPM-UP, and SP2D-UP. The data analysis technique was carried out qualitatively descriptively. The results of the study indicate that in general the implementation of the cash disbursement system and procedures for Provision Money at the Asahan Regency Education Office has carried out the procedure, however, it still requires improvement, namely by attaching the type of expenditure to procedural documents such as SPP-UP, SPM-UP, and SP2D-UP to facilitate transparency and effectiveness in the use of UP funds. This research is expected to be an evaluation material in improving compliance with these regulations

ANALISIS WORK LIFE BALANCE TERHADAP KINERJA KARYAWAN PADA GENERASI Z

Indriyani Sinurat — 2025-10-31

Generation Z has unique characteristics, such as a preference for work flexibility and the importance of a work-life balance. Generation Z employees prioritize work with work flexibility and an environment that supports self-development. This study aims to analyze the factors that describe the condition of the work-life balance of Generation Z employees and find out the aspects that contribute the most to the work-life balance. This study aims to find out and analyze Work-Life Balance on employee performance in generation Z. The research method used in this study is a qualitative-descriptive method. This study analyzes and describes the state of Work-Life Balance on the performance of Generation Z employees. Some of the problems that employees often experience, especially in Generation Z, such as fatigue.

THE EFFECT OF PROFITABILITY AND LIQUIDITY ON FIRM VALUE WITH DIVIDEND POLICY AS AN INTERVENING VARIABLE IN CONSUMER GOODS INDUSTRY COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE DURING 2019-2023

Jesika Haro Munte — 2025-10-31

This research aims to analyze the effect of profitability and liquidity on firm value with dividend policy as an intervening variable in consumer goods industry companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Profitability is measured using Return on Assets (ROA), liquidity using Current Ratio (CR), firm value using Price to Book Value (PBV), and dividend policy using Dividend Payout Ratio (DPR). This research is quantitative in nature with a descriptive approach. The data used are secondary data obtained from the companies’ annual financial reports published on the official IDX website. The sample consists of 34 companies selected using a purposive sampling technique. Data were analyzed using Partial Least Squares (PLS) with the help of SmartPLS software. The results show that (1) profitability has a significant positive effect on firm value, (2) liquidity has a significant negative effect on firm value, (3) profitability has a significant positive effect on dividend policy, (4) liquidity has a significant positive effect on dividend policy, (5) dividend policy has a significant positive effect on firm value, (6) dividend policy does not significantly mediate the effect of profitability on firm value, and (7) dividend policy does not significantly mediate the effect of liquidity on firm value.

PENGARUH BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN KARO PERIODE 2020-2023

Juita Vandinata Tampubolon — 2025-10-31

This study aims to determine and prove empirically the effect of Fees on Acquisition of Land and Building Rights and Land and Building Taxes on Regional Original Income of Karo Regency. The population in this study is the realization of revenue from Fees on Acquisition of Land and Building Rights, Rural and Urban Land and Building Taxes and Regional Original Income of Karo Regency. The sampling technique is by means of saturated sampling, with a total sample of 45. Data collection techniques using documentation techniques. The data analysis technique used is multiple linear regression and hypothesis testing using the t test and F test with a significance level of 5%. Based on the results of the t test, it shows that land and building acquisition fees have a positive and significant effect on local revenue in Karo Regency with a t value of 3,592 >=t table 2,014 and a significant level of 0,001 <= 0,05, rural and urban land and building tax has a positive and insignificant effect on local revenue in Karo Regency with a t value of 1,806 =< t table 2,014 and a significant level of 0,078 >= 0,05. Based on the results of the F test, it shows that the Fees for Acquisition of Land and Building Rights and Land and Building Taxes simultaneously have a significant effect on Local Revenue in Karo Regency with a calculated F value of 8,664 >= F table 3,22 with a significant level of 0,001 <= 0,05.

PENTINGNYA PELATIHAN KERJA DALAM MENINGKATKAN KINERJA KARYAWAN

Lamtiur Siburian — 2025-10-31

Preparing employees for greater responsibilities. Training is not only aimed at current jobs but also for the future. Training programs can be designed to prepare employees for greater responsibilities. The purpose of this study is to identify and analyze. This study employed a qualitative descriptive approach, focusing on proving descriptive, non-numerical hypotheses. In this study, the author employed observational methods. To obtain primary data, the author used interviews with direct participants. Data collection used interview, observation, and documentation methods. The research results consistently support the notion that job training is a crucial factor positively correlated with improved employee performance. Although some studies may show differing results, the dominant findings confirm that investing in training is an effective and essential strategy for companies to achieve their goals and maintain a competitive advantage. Overall, job training is a strategic investment that brings dual benefits: improving individual performance and strengthening the company collectively.

ANALISIS PENERAPAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN PADA KANTOR PELAYANAN PAJAK PRATAMA MEDAN PETISAH

Lenni Marlina Gultom — 2025-10-31

This study aims to determine the implementation of modernization of the tax administration system in the structure, procedures, strategies, culture and analyze the factors of modernization of tax administration and the efforts made by the Medan Petisah Pratama Tax Office in overcoming taxpayer non-compliance. The population and sample data are the development of Annual Tax Return reporting, data on revenue targets and tax realization for 2019-2023. Data collection techniques are documentation and interviews. Qualitative descriptive data analysis techniques. From the results of the study it is known that: 1) The organizational structure is oriented towards functions and applies account representatives. 2) Organizational procedures modernize administrative simplification, improve the quality of services and tax audits with workflow management in SAPT. 3) Organizational strategies implement socialization, tax campaigns, staff training and excellent service. 4) Organizational culture applies a code of ethics for quality and professional human resources. However, in reporting Annual Tax Returns at the Medan Petisah Pratama Tax Office for 2019-2023, taxpayers are classified as non-compliant, the average level of compliance effectiveness is 32%, still below the 60% effectiveness indicator. The causes of taxpayer non-compliance in reporting annual tax returns at the Medan Petisah Tax Office (KPP Pratama) include lack of tax knowledge, low awareness, low taxpayer understanding, inflexibility in using ICT, and social influences. Efforts to improve taxpayer compliance include increasing tax personnel, sending SMS blasts, implementing a door-to-door independent program, and providing ICT access and training for all taxpayers.

ANALISIS LAPORAN REALISASI ANGGARAN UNTUK MENILAI KINERJA KEUANGAN PEMERINTAH KABUPATEN HUMBANG HASUNDUTAN

Lilis Agnes Pasaribu — 2025-10-31

2019-2023 using regional financial ratios, namely independence, effectiveness, efficiency, harmony/activity, and growth. The population is all Regional Government Financial Reports of Humbang Hasundutan Regency. The sample of this study is the LRA of Humbang Hasundutan Regency in 2019-2023. The data analysis technique is using quantitative descriptive. The results of the study show the financial performance of the Humbang Hasundutan Regency Government based on Instructive where the role of the Central Government is more dominant than the Regional Government which is unable to implement regional autonomy so that dependence on central/provincial transfers, effectiveness with regional financial capabilities is Effective, efficiency is classified as Fairly Efficient, the harmony ratio is still dominated by operating expenses rather than development expenses and the growth ratio is classified as Very Low. Overall financial performance is classified as Very Poor where the Government has not been able to fully realize PAD, Effectiveness is quite good and stable, the Government is slow to absorb the budget, the allocation of routine expenditure is high, and development expenditure is low. Revenue growth is low and expenditure growth has increased every year

PENGARUH KEPERCAYAAN, FASILITAS DAN KENYAMANAN TERHADAP KEPUASAN PASIEN PADA PUSKESMAS NAMUTRASI, KEC.SEI BINGAI, KAB. LANGKAT

Lovika Br Sembiring — 2025-10-31

Penelitian ini bertujuan untuk menganalisis pengaruh kepercayaan, fasilitas, dan kenyamanan terhadap kepuasan pasien di Puskesmas Namutrasi melalui pengumpulan data menggunakan kuesioner, wawancara, dan dokumentasi dengan melibatkan 98 responden yang dipilih menggunakan teknik accidental sampling. Analisis data dilakukan menggunakan SPSS versi 27 melalui uji validitas, reliabilitas, asumsi klasik, regresi linear berganda, serta pengujian hipotesis. Hasil penelitian menunjukkan bahwa seluruh variabel, yaitu kepercayaan, fasilitas, dan kenyamanan, berpengaruh positif dan signifikan terhadap kepuasan pasien berdasarkan nilai t hitung yang lebih besar daripada t tabel dan nilai signifikansi yang lebih kecil dari 0,05. Pengujian simultan juga memperlihatkan bahwa ketiga variabel tersebut secara bersama-sama berpengaruh signifikan terhadap kepuasan pasien, sebagaimana ditunjukkan oleh nilai F hitung yang lebih tinggi daripada F tabel dengan tingkat signifikansi yang berada di bawah 0,05. Nilai koefisien determinasi sebesar 0,875 mengindikasikan bahwa 76,5 persen variasi kepuasan pasien dapat dijelaskan oleh ketiga variabel tersebut, sedangkan 23,5 persen sisanya dipengaruhi oleh faktor lain seperti kualitas pelayanan dan biaya yang tidak dicakup dalam penelitian ini.

PENGARUH MOTIVASI KERJA, REWARD DAN PUNISHMENT TERHADAP KINERJA KARYAWAN (STUDI KASUS PADA PT ADIRA MULTI FINANCE TBK.)

Marianus Jhonliber Girsang — 2025-10-31

This study aims to analyze the influence of work motivation, rewards, and punishment on employee performance at PT Adira Multi Finance Tbk. The research uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to 100 employees at the head office and main branches of PT Adira Multi Finance Tbk. Multiple regression analysis was employed to examine the effects of independent variables (work motivation, rewards, and punishment) on the dependent variable (employee performance). The results show that work motivation has a positive and significant effect on employee performance, indicating that employees with higher motivation tend to perform better. Rewards also have a positive and significant impact, demonstrating that appropriate recognition aligned with performance achievements can enhance employee motivation and productivity. Meanwhile, the application of punishment does not show a significant effect on employee performance, suggesting that punishment is not an effective factor in improving performance at PT Adira Multi Finance Tbk. This study recommends that PT Adira Multi Finance Tbk focus more on providing adequate motivation and fair rewards to employees. Additionally, the company should reevaluate the use of punishment in managing employee performance and consider adopting more constructive approaches to enhance productivity.

PENTINGNYA BUDAYA KERJA TERHADAP MOTIVASI KERJA DALAM MENINGKATKAN KINERJA KARYAWAN

Morhen Jeremia Harianja — 2025-10-31

guidelines for performing tasks. In the era of global competition, a strong organizational culture is believed to enhance work motivation and improve employee performance. This article aims to analyze the importance of work culture on motivation in improving employee performance. The study employs a systematic literature review approach, drawing upon the latest scholarly publications from 2022 to 2025. Findings indicate that work culture serves as an internal organizational factor that fosters positive behavior, a sense of belonging, and stronger employee commitment. Work motivation, both intrinsic and extrinsic, acts as a crucial mediator between work culture and performance. Employees working in organizations with a healthy, collaborative, and reward-based culture tend to show higher motivation, which translates into better productivity, work quality, and innovation. The article also highlights the importance of managerial support, effective communication, and reinforcement of organizational values to sustain a positive work culture. In conclusion, work culture not only directly influences performance but also indirectly through increased motivation.

PENGARUH INTERPRISE RIKS MANAGEMENT TERHADAP KINERJA PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE S EBAGAI VARIABEL MODERASI PADA SEKTOR KEUANGAN DI INDONESIA

Nesa Repinalia Br Manjorang — 2025-10-31

Enterprise Risk Management (ERM) is an integrated and strategic risk management framework that helps companies identify, assess, and manage risks comprehensively. Effective ERM implementation is believed to enhance company performance, especially in the financial sector, which is highly exposed to various risks. Meanwhile, Good Corporate Governance (GCG) plays a crucial role as a monitoring mechanism that can strengthen the effectiveness of ERM implementation through the principles of transparency, accountability, and responsibility. This study aims to review the literature on the influence of ERM on company performance, with GCG as a moderating variable. This literature review analyzes 25 national journals published between 2015 and 2025 that discuss the interrelation between these three variables, particularly in financial sector companies in Indonesia. The findings indicate that most studies found ERM to have a positive and significant effect on company performance, and that GCG strengthens this relationship. However, some studies also revealed insignificant effects, depending on implementation context and performance indicators used. This review is expected to provide theoretical and practical insights for researchers and industry practitioners in optimizing the implementation of ERM and GCG to improve sustainable company performance.

DAMPAK MANAJEMEN RISIKO TERHADAP KINERJA PERUSAHAAN

Oktaviana Gracella Br Sibagariang — 2025-10-31

In today's uncertain business environment, risk management is a strategic pillar for the survival and enhanced performance of companies. This research analyzes the impact of risk management on company performance through a systematic literature review (SLR). Using a mixed-methods approach from various scientific databases, this study synthesizes empirical evidence supported by Agency Theory, Resource-Based View, Signaling Theory, and Contingency Theory. The results consistently show that the implementation of Enterprise Risk Management (ERM) positively correlates with both financial performance (firm value, profitability, lower earnings volatility) and non-financial performance (strategic decision-making, resilience, reputation, innovation). This impact is moderated by contextual factors and mediated by improved information quality and resource efficiency. In conclusion, risk management is an essential strategic investment for achieving stability, growth, and competitive advantage in the global era.

DAMPAK MANAJEMEN RISIKO TERHADAP KINERJA DI PERUSAHAAN PT UNILEVER INDONESIA

Oslan Juliana Simbolon — 2025-10-31

Risk management is a systematic approach to identifying, assessing, and managing risks that can impact the achievement of organizational goals. In the context of a multinational company like PT Unilever Indonesia, the implementation of effective risk management is crucial for maintaining business continuity and improving company performance. This study aims to conduct a comprehensive literature review on the impact of risk management implementation on company performance. The study concludes that integrated risk management into operational processes can improve efficiency, reduce uncertainty, and support better decision-making. Furthermore, sound risk management also contributes to increased stakeholder satisfaction and business sustainability.

PENGARUH FASILITAS, HARGA, DAN PROMOSI TERHADAP KEPUTUSAN MENGINAP PELANGGAN PADA OASE GUEST HOUSE MEDAN

Parsaulian Sipayung — 2025-10-31

The purpose of this study was to determine how much influence facilities, prices, and promotions have on the decision to stay at Oase Guest House Medan. The method used in this study is a descriptive method with a quantitative approach. The sample of this study was 89 customers at Oase Guest House Medan. The analysis used in this study was the multiple regression analysis technique. By using the help of SPSS software, the results of the study were obtained in the form of a determination coefficient value (R2) of 0.877 or 87.7%. Thus, this value means that the variables Facilities (X1), price (X2) and Promotion (X3) contribute an influence of 87.7% on the price of Oase Guest House Medan, while the remaining 12.3% is influenced by other variables not discussed in this study. In addition, the dominant test statistics, it can be seen that the promotion variable (X3) has the largest beta coefficient with a standardized coefficient b of 0.524 compared to other variables that have standardized coefficient b values below 0.524.

DAMPAK MANAJEMEN RISIKO TERHADAP KINERJA PERUSAHAAN

Petra Aprianti Gultom — 2025-10-31

The purpose of this literature review is to determine the impact of risk management on company performance. The method used in this study is a literature review, reviewing several previous studies. This scientific article was written using qualitative methods and literature research to support the theoretical basis of the study. A total of 15 randomly selected research journals from the last 10 years (2015-2025) were used for this study. Based on the study, it was concluded that risk management plays a role in company performance. Therefore, risk management has a positive role in company performance. Risk management is one of the references used to manage existing resources within a company, so that the company can achieve good value and generate profits according to company expectations.

ANALISIS PENGELOLAAN ALOKASI DANA DESA DI DESA TALAPETA KECAMATAN STM HILIR KABUPATEN DELI SERDANG TAHUN 2021-2023

Putra Bastanta Tarigan — 2025-10-31

This study aims to determine how the management of village fund allocations starting from planning, implementation, administration, reporting, and accountability in Talapeta Village, STM Hilir District, Deli Serdang Regency. Data collection techniques include interviews, observation, and documentation. The population is the Village Revenue and Expenditure Budget Implementation Realization Report from the beginning of receiving ADD until now. The research sample is the Revenue and Expenditure Budget Implementation Realization Report. The research methods used in this study are documentation, interviews, and questionnaires. The data analysis technique used is descriptive qualitative. The results of the study indicate that the management of Village Fund Allocations in Talapeta Village, STM Hilir District, Deli Serdang Regency has been carried out well for the most part. However, it is not optimal because there are some things that have not been carried out in accordance with the regulations that should be done, such as the absence of a notice board or other media that makes it easier for the public to know the use of village fund allocations and delays in reporting. Suggestions that can be given are the need to create a notice board or other media to make it easier for the public to get information about village fund allocations and prepare very well planning and conduct supervision in each implementation to ensure it continues to run according to procedures

INTEGRASI HUMAN RESOURCE ANALYTICS DAN SISTEM PENDUKUNG KEPUTUSAN UNTUK MENINGKATKAN AKURASI PERENCANAAN DAN PENGEMBANGAN SDM DI ORGANISASI MODERN

Lestari Pratiwi Sitanggang — 2025-10-31

This study aims to develop and examine an integrated model of Human Resource Analytics (HRA) and Decision Support Systems (DSS) to improve the accuracy of human resource (HR) planning and development in modern organizations. Using a quantitative approach with an explanatory research design involving 120 respondents, the study investigates the influence of HRA, DSS, and their integration on HR decision quality through multiple linear regression analysis. The findings indicate that all variables have a significant effect, yielding a determination value of 68.4%, while the integrated HRA–DSS model enhances decision accuracy by up to 78%, accelerates decision-making processes by 41%, and reduces managerial bias by 33%. In addition to generating predictive and prescriptive analytics, the system also provides automated recommendations related to training needs, job rotation, recruitment planning, and turnover risk analysis with high accuracy (MAPE 8.7%). These results confirm that the integration of HRA–DSS is an effective, stable, and applicable strategic framework for strengthening HR decision-making capabilities in the digital era, offering both conceptual and practical contributions to organizations optimizing digital transformation in human resource management.

PENGARUH KUALITAS PELAYANAN, KEPERCAYAAN DAN FASILITAS TERHADAP KEPUASAN PASIEN RAWAT JALAN PADA RUMAH SAKIT TANDUN PT. NUSALIMA MEDIKA RIAU

Renata Uli Sihombing — 2025-10-31

This study aims to determine and explain the effect of service quality, trust and facilities on outpatient satisfaction at Tandun Hospital, PT. Nusalima Medika, Riau. Data were collected using questionnaires and documentation. The research approach used was quantitative, with 89 respondents selected using accidental sampling. The data in this study were analyzed using SPSS version 25.00. The results showed that the quality of service, trust and facilities had a good influence together, having a positive and significant effect on patient satisfaction. The determination coefficient value of 0.710 indicates that 71% of patient satisfaction can be explained by service quality, trust and facilities, while the remaining 29% is explained by other factors such as price, product quality and convenience.

PENGARUH KEMAMPUAN KERJA, KEPEMIMPINAN DAN SEMANGAT KERJA TERHADAP KINERJA KARYAWAN PADA PT. PERKEBUNAN NUSANTARA IV REGIONAL II MEDAN

Rentina Sinurat — 2025-10-31

This study aims to analyze the influence of work ability, leadership, and work spirit on employee performance at PT. Perkebunan Nusantara IV Regional II Medan. A quantitative approach was used with a survey method by distributing questionnaires to 44 employees from the Technical and Processing Department. The sampling technique used was saturated sampling. The results show the regression model: Y = 1.218 + 0.472X1 + 0.272X2 + 0.319X3 + ei. All independent variables positively and significantly affect employee performance. Work ability has a significance of 0.003 < 0.05 and a t-count of 3.189 > t-table 1.683. Leadership has a significance of 0.022 < 0.05 and a t-count of 2.388. Work spirit is also significant with 0.026 < 0.05 and a t-count of 2.315. The coefficient of determination (R²) is 0.784, meaning that 78.4% of the variation in employee performance is explained by the three variables. The F-test shows F-count 48.459 > F-table 2.83 with a significance of 0.000 < 0.05, indicating that the variables simultaneously have a significant effect.

PENGARUH REKRUTMEN, SELEKSI, DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PADA PT. JAKARTA TEKNOLOGI UTAMA MEDAN

Ria Natalia Siregar — 2025-10-31

This study aims to identify and analyze the influence of recruitment, selection, and work motivation on employee performance at PT. Jakarta Teknologi Utama Medan. This research employs a quantitative method using a saturated sampling/census technique through questionnaires distributed to all 42 employees of PT. Jakarta Teknologi Utama Medan. The analytical techniques used in this study include validity and reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. Data processing in this research was carried out using SPSS Version 25 for Windows. The results of this study formulate the multiple linear regression equation as follows: Y = 2.494 + 0.237(R) + 0.460(S) + 0.294(M) + ei.The findings indicate that recruitment (X1), selection (X2), and work motivation (X3) have a positive and significant partial effect on employee performance. The F-test results show that recruitment, selection, and work motivation simultaneously have a positive and significant influence on employee performance. The coefficient of determination (R²) value shows that recruitment, selection, and work motivation explain 83.1% of the variance in employee performance, while the remaining 16.9% is influenced by other factors not included in this study, such as leadership, compensation, and teamwork.

PENGARUH KUALITAS PELAYANAN DAN KEPERCAYAAN TERHADAP KEPUASAN PASIEN PADA UNIT PELAKSANA TEKNIS (UPT) PUSKESMAS TIGA JUHAR

Riska Br Barus — 2025-10-31

This study aims to analyze the effect of service quality and patient trust at the UPT Puskesmas Tiga Juhar. This study uses quantitative methods with sampling techniques is random sampling/probability sampling. This data was obtained through a survey by distributing questionnaires in respondents UPT Puskesmas Tiga Juhar, data processing in this study using SPSS version 25 for Windows. multiple linear regression results y = 0.408 + 0.134 x1 + 0.471 x2 This study shows that the quality of service (X1) and trust (X2) has a positive and significant effect on patient satisfaction. The F test was carried out showing that the quality of service and trust simultaneously had a positive and significant influence on patient satisfaction. The coefficient value of dermination (R2) shows that the quality of service and trust is able to explain the dependent variable of 63.5% while for 36.5% is influenced by other factors that are not included in the scope of this research such as facilities and costs.

EVALUASI PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAHAN (PSAP) NO. 02 TENTANG LAPORAN REALISASI ANGGARAN (STUDI KASUS PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA MEDAN)

Rislydia Tumanggor — 2025-10-31

The purpose of this study was to determine whether the application of Government Accounting Standards Statement No.02 on budget realization reports stipulated in Government Regulation No.71 of 2010 has been applied to the Regional Financial and Asset Management Agency of the Medan City Government. This type of research is qualitative descriptive analysis research. The population in this study is the budget realization report of the Medan City Government. The sample of this research is the budget realization report of the Medan City Government for 2020-2022. The data collection techniques in this study used interviews and documentation. The results showed that the recognition, measurement, presentation, and reporting in the Medan City Government's budget realization report were in accordance with Statement of Government Accounting Standards No.02 No. 02 as stipulated in Government Regulation No. 71 of 2010. Medan City Government has applied revenue, expenditure, surplus/deficit, financing, and remaining surplus/ deficit financing items, although transfer items are not presented because there are no transactions. In conclusion, the Medan City Government's overall budget realization report is in accordance with Statement of Government Accounting No.02 as stipulated in Government Regulation No. 71 of 2010. Researchers suggest that this application can be maintained to create transparency and accountability, as well as provide input for other regions in the application of Statement of Government Accounting No.02 on budget realization reports regulated in Government Regulation No. 71 of 2010.

STRATEGI KEPUTUSAN MODAL KERJA UNTUK OPTIMALISASI PROFITABILITAS PERUSAHAAN

Ritawati Sirait — 2025-10-31

Working capital decisions play a critical role in a company's profitability, making them a crucial aspect of financial management. Effective working capital management not only ensures smooth company operations but also contributes to improving asset utilization efficiency and maximizing company value. This study reviews fifteen journals published in the past ten years to analyze optimal working capital decision strategies for improving company profitability. The study results indicate that efficient working capital management, including cash conversion cycle control, inventory turnover optimization, accounts receivable collection period management, and payables deferral strategies, have a significant impact on company profitability. A shorter cash conversion cycle allows companies to more quickly convert working capital investments into revenue, increasing liquidity and reducing the need for external financing. Optimizing inventory turnover is also a key factor, as well-managed inventory can reduce holding costs and the risk of obsolescence. Furthermore, strict management of accounts receivable collection periods can accelerate cash inflows, while appropriate payables repayment strategies can optimize trade credit utilization and reduce finance costs. Furthermore, a well-structured working capital decision strategy helps minimize liquidity risk and improve operational efficiency. Companies that maintain an optimal balance between working capital and short-term liabilities tend to have higher profitability than companies experiencing either insufficient or excess working capital. This is because insufficient working capital can lead to delays in meeting operational obligations, while excessive working capital can reduce asset utilization efficiency and lower returns on investment. This study emphasizes the importance of balance in working capital management to ensure sustainable business growth and long-term financial stability.

PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN TERUTANG PADA PERUSAHAAN SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEI TAHUN 2021-2024

Rojuita Saragih — 2025-10-31

This study aims to examine the effect of the Long-Term Debt-to-Asset Ratio (LDAR), Debt-to-Equity Ratio (DER), profitability, and operating costs on corporate income tax payable, both partially and simultaneously. The population of this study was 74 companies in various industrial sectors listed on the Indonesia Stock Exchange (IDX) between 2021 and 2024. The sample size was 21 companies, with 84 observations over the four-year study period. Purposive sampling was used. The analytical methods used were descriptive statistics and classical assumption tests, including normality, multicollinearity, autocorrelation, and heteroscedasticity. Multiple linear regression analysis, hypothesis testing, and determination tests were used using SPSS version 25 to process the data. The results of this study indicate that LDAR and operating costs partially have a positive and significant effect on corporate income tax payable, DER, and profitability, and partially have a negative and insignificant effect on corporate income tax payable. Meanwhile, simultaneously, LDAR, DER, profitability, and operating costs have a positive and significant effect on corporate income tax payable in various industrial companies listed on the IDX in 2021-2024.

PENGARUH KUALITAS PELAYANAN TERHADAP LOYALITAS DENGAN KEPUASAN MAHASISWI SEBAGAI VARIABEL MEDIASI (STUDI KASUS PENGGUNA MAHASISWI ASRAMA PUTRI SANTA THERESIA)

Romaulinda Sihombing — 2025-10-31

This study aims to analyze the influence of service quality on customer loyalty, with customer satisfaction as a mediating variable, at the Santa Theresia Girls' Dormitory. Data were collected from a sample of 60 respondents. The collected data are quantitative in nature and were analyzed using statistical formulas with the assistance of SmartPLS4 software. The results show that service quality has a positive and significant effect on customer loyalty (T = 2.362; P = 0.018), as well as on customer satisfaction (T = 29.210; P = 0.000). Furthermore, customer satisfaction was also found to have a positive and significant effect on customer loyalty (T = 3.395; P = 0.001). Additionally, customer satisfaction significantly mediates the relationship between service quality and customer loyalty (T = 3.273; P = 0.001). These findings confirm that improving service quality not only enhances satisfaction but also strengthens customer loyalty. Thus, service quality is a key factor in building customer satisfaction and loyalty in a dormitory setting.

PENGARUH PENGEMBANGAN KARIR, KEPUASAN KERJA, DAN KOMITMEN KARYAWAN TERHADAP KINERJA KARYAWAN PADA PT. TELKOM MEDAN

Rosanti Rosinta Simanullang — 2025-10-31

The purpose of this study is to examine the influence of career development, job satisfaction, and employee commitment on employee performance at PT Telkom Medan. Using a quantitative approach, data were collected from 80 employees through a stratified random sampling technique and analyzed with multiple linear regression using SPSS 25. The results indicate that career development and job satisfaction both have a positive and significant effect on employee performance, while employee commitment also shows a positive influence, although its statistical effect is relatively weaker. The F-test confirms that the three variables jointly have a significant impact on employee performance, and the coefficient of determination shows that 83.2 percent of the variation in performance can be explained by these factors, while the remaining 16.8 percent is attributed to other influences such as work discipline, workload, and job stress. This demonstrates that career development, job satisfaction, and employee commitment play a dominant role in shaping employee performance at PT Telkom Medan.

ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PELAKU UMKM DENGAN UNDANG-UNDANG HARMONISASI PERATURAN PERPAJAKAN TAHUN 2019-2024 (STUDI KASUS: PADA PETANI IKAN KERAMBA KECAMATAN HARANGGAOLHORISON KABUPATEN SIMALUNGUN)

Silvia Junita Purba — 2025-10-31

This study aims to analyze the calculation and reporting of Income Tax (PPh) for MSMEs, specifically floating net fish farmers in Haranggaol Horisan Sub-District, Simalungun Regency, by comparing regulations before and after the implementation of the Tax Regulation Harmonization Law (UU HPP). The research method employs a qualitative descriptive approach, utilizing primary data collection (interviews, observations, questionnaires) from 10 MSME actors and secondary data from related institutional documents.The results indicate that UU HPP provides relief through a 0% tax rate for annual turnover below IDR 500 million and a 0.5% rate for turnovers between IDR 500 million and IDR 4.8 billion, reducing the tax burden for micro and small enterprises. However, most MSME actors still lack full understanding of tax return obligations despite the 0% rate and face challenges in maintaining systematic financial records. A comparative analysis of the 2019–2024 period reveals that micro and small MSMEs experienced reduced tax burdens, while medium-sized MSMEs with higher turnovers encountered complexities due to progressive tax calculations. The study emphasizes the need for synergy between the government and MSMEs through intensive education, technical assistance in financial record-keeping, and simplified reporting procedures. These findings provide critical recommendations to enhance tax policy effectiveness and support sustainable growth for floating net fish farming MSMEs.

PENGARUH HARGA, KEPERCAYAAN DAN PROMOSI TERHADAP KEPUASAN PELANGGAN GRAB BIKE (STUDI KASUS MAHASISWA UNIVERSITAS KATOLIK SANTO THOMAS MEDAN)

Vera Rianty Nainggolan — 2025-10-31

This study aims to test and analyze the effect of price, trust and promotion on customer satisfaction. Data collection was carried out through questionnaires and documentation. The population of all students of Santo Thomas Catholic University Medan was 5,922 people, using the slovin technique sample, so this study was 98 people. The sampling technique used was Purposive Sampling and quota sampling. Data analysis techniques were tested with validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, hypothesis tests (t and F tests) and determination coefficient tests carried out using SPSS 27 software. The results of this study formulated that the multiple regression equation is KP = 0.751 + 0.119H + 0.361K + 0.303P + e. This means that the t test shows that price, trust and promotion have a positive and significant effect on customer satisfaction. The F test shows that price, trust and promotion simultaneously have a significant effect on customer satisfaction. The determination coefficient (R2) is 0.746 or 74.6%, meaning that customer satisfaction can be explained by price, trust and promotion by 74.6%, while the remaining 25.4% is influenced by other variables such as facilities, brand image and emotional factors that are not examined in this study.

DAMPAK PELATIHAN DAN KEPEMIMPINAN DALAM MENINGKATKAN KINERJA KARYAWAN

Veronika Amfotis — 2025-10-31

This study aims to review the impact of training and leardership on improving employee performance. Training is one of the key strategis to enhance employeecompetence, skills,and work cability, while leadership plays a vital role in creating motivation, commucation, and qualitative approach through a literature review method by analyzing various academic sources from 2018-2025. The result show that effective training and good leadership significantly improve employee performace. Organization need to integrate continuous training with transformation leadership styles to achieve optimal performance.

PENGARUH KEPEMIMPINAN, KOMITMEN KARYAWAN DAN KOMPETENSI KERJA TERHADAP KINERJA KARYAWAN PADA PT. JAKARTA TEKNOLOGI UTAMA MEDAN

Winda Lourencya Panjaitan — 2025-10-31

This study aims to analyze the effect of leadership, employee commitment, and work competence on employee performance at PT. Jakarta Teknologi Utama Medan. A quantitative method was applied using a saturated sampling/census technique involving 42 employees through questionnaires. Data analysis included validity and reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing using SPSS Version 25. The results show that leadership, employee commitment, and work competence simultaneously have a positive and significant effect on employee performance (F-calculated 62.494 > F-table 0.285, sig. 0.000 < 0.05). Partially, leadership (coefficient 0.430, sig. 0.000 < 0.05), employee commitment (coefficient 0.185, sig. 0.007 < 0.05), and work competence (coefficient 0.289, sig. 0.000 < 0.05) also have a positive and significant effect. The coefficient of determination (R²) of 83.1% indicates that the three independent variables are able to explain the variation in employee performance, while 16.9% is influenced by other factors.

PENGARUH DIGITAL MARKETING DAN PROMOSI MEDIA SOSIAL TERHADAP LOYALITAS PELANGGAN PADA SUMUT CREATIVE CENTER (STUDI KASUS ROYANA COLLECTION)

Zevanya Simanjuntak — 2025-10-31

Tujuan penelitian ini adalah untuk mengidentifikasi dan menganalisis pengaruh Digital Marketing dan Promosi Media Sosial terhadap Loyalitas Pelanggan pada Sumut Creative Center (Studi Kasus: Royana Collection). Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui kuesioner yang dibagikan kepada 71 responden menggunakan teknik purposive sampling, dan data dianalisis dengan regresi linier berganda menggunakan SPSS versi 24. Hasil analisis menunjukkan bahwa Digital Marketing berpengaruh positif dan signifikan terhadap Loyalitas Pelanggan, yang ditunjukkan oleh nilai signifikansi sebesar 0,005 yang lebih kecil dari 0,05 serta nilai t-hitung sebesar 2,918 yang lebih besar dari t-tabel sebesar 1,995. Promosi Media Sosial juga berpengaruh positif dan signifikan terhadap Loyalitas Pelanggan, dengan nilai signifikansi sebesar 0,000 yang lebih kecil dari 0,05 serta nilai t-hitung sebesar 2,670 yang lebih besar dari t-tabel sebesar 1,995. Secara simultan, kedua variabel tersebut terbukti berpengaruh signifikan terhadap Loyalitas Pelanggan, yang dibuktikan melalui hasil uji F dengan nilai F-hitung sebesar 4,679 yang lebih besar daripada F-tabel sebesar 2,739. Koefisien determinasi menunjukkan bahwa Digital Marketing dan Promosi Media Sosial secara bersama-sama mampu menjelaskan 71,90 persen variasi Loyalitas Pelanggan, sedangkan 28,10 persen lainnya dipengaruhi oleh faktor lain di luar penelitian ini. Dengan demikian, dapat disimpulkan bahwa penerapan strategi digital marketing dan promosi media sosial yang tepat berperan penting dalam meningkatkan loyalitas pelanggan pada Royana Collection.

TRANSFORMASI DIGITALISASI KEUANGAN DALAM MEMPERKUAT DAYA SAING BERKELANJUTAN

Umi Widyastuti — 2025-10-31

Presentasi ini membahas pentingnya transformasi digitalisasi keuangan sebagai strategi kunci dalam memperkuat daya saing berkelanjutan di tengah tantangan global seperti perubahan iklim, ketidakpastian ekonomi, dan perkembangan teknologi yang sangat cepat. Transformasi digital keuangan didefinisikan sebagai proses integrasi teknologi digital ke seluruh aspek layanan keuangan, mulai dari proses internal hingga interaksi dengan pelanggan. Perubahan ini didorong oleh pemanfaatan teknologi seperti artificial intelligence, blockchain, cloud computing, big data analytics, serta robotic process automation Keberhasilan transformasi digital memerlukan penguatan kompetensi SDM, perubahan budaya organisasi, dan penyederhanaan proses melalui otomatisasi untuk meningkatkan efisiensi dan kepuasan pelanggan. Namun, implementasinya menghadapi tantangan berupa kebutuhan investasi besar, keamanan data dan risiko cybersecurity, literasi digital yang masih rendah, resistensi terhadap perubahan, serta kebutuhan tata kelola digital yang baik . Fintech hadir sebagai enabler yang mempermudah transaksi pembayaran, akses pembiayaan, manajemen investasi, dan analisis data untuk mendukung inklusi keuangan dan keberlanjutan ekonomi, termasuk pembiayaan UMKM dan inovasi ESG melalui teknologi seperti crowdfunding dan paperless finance . Transformasi digital keuangan menjadi pilar penting untuk mewujudkan daya saing global menuju visi Indonesia Emas 2045.

PENGGUNAAN TEKNOLOGI DIGITAL UNTUK MENINGKATKAN KEUNGGULAN KOMPETITIF

Nella Yantiana — 2025-10-31

Presentasi ini membahas peran penting teknologi digital dalam meningkatkan keunggulan kompetitif organisasi melalui transformasi sistem keuangan dan operasional. Di tengah persaingan bisnis yang semakin ketat dan tuntutan transparansi dari para pemangku kepentingan, teknologi digital menawarkan solusi untuk meningkatkan efisiensi, kecepatan, akurasi data, dan kepercayaan publik. Implementasi teknologi seperti cloud accounting, big data analytics, blockchain, artificial intelligence, dan dashboard Business Intelligence memungkinkan proses keuangan yang real-time, transparan, multi-user, serta mempermudah audit dan pengambilan keputusan berbasis data. Studi kasus Walmart menunjukkan keberhasilan teknologi blockchain dalam sistem ketertelusuran pangan yang mengurangi waktu pelacakan produk dari tujuh hari menjadi 2,2 detik, meningkatkan akuntabilitas dan keamanan pasokan global

Presentasi Narsum External 2 Dr…

. Namun, proses transformasi digital menghadapi tantangan seperti kebutuhan investasi besar, kesiapan SDM yang rendah, risiko keamanan data, dan resistensi perubahan budaya organisasi. Strategi implementasi yang direkomendasikan mencakup peningkatan literasi digital, pemilihan software sesuai kebutuhan, implementasi bertahap melalui pilot project, serta monitoring berkelanjutan. Teknologi digital bukan hanya alat, tetapi strategi untuk membangun keunggulan kompetitif berkelanjutan dan mendukung visi Indonesia Emas 2045.

IMPLEMENTASI AKUNTANSI BERBASIS ESG

Novi Natalia Padang — 2025-10-31

Presentasi Implementasi Akuntansi Berbasis ESG menjelaskan urgensi penerapan Environmental, Social, and Governance (ESG) sebagai kerangka strategis dalam pelaporan dan pengambilan keputusan perusahaan untuk memastikan keberlanjutan ekonomi, sosial, dan lingkungan. ESG menjadi instrumen utama dalam akuntansi modern karena tidak hanya menilai kinerja finansial, tetapi juga dampak operasional perusahaan terhadap lingkungan, kesejahteraan masyarakat, serta efektivitas tata kelola. Dimensi lingkungan menekankan pengurangan emisi karbon, pengelolaan limbah, penggunaan energi terbarukan, dan mitigasi risiko ekologi; dimensi sosial berfokus pada perlindungan hak pekerja, kesehatan dan keselamatan kerja, pemberdayaan komunitas, serta kesetaraan; sedangkan dimensi governance berorientasi pada transparansi, anti-korupsi, independensi dewan, dan akuntabilitas laporan keuangan. Implementasi ESG memberikan dampak positif bagi perusahaan, seperti peningkatan reputasi, produktivitas karyawan, kepercayaan investor, peluang pendanaan hijau, serta keunggulan kompetitif global. Walaupun menghadapi tantangan seperti biaya implementasi tinggi, minimnya literasi ESG, regulasi yang belum terintegrasi, dan resistensi perubahan, strategi seperti digitalisasi pelaporan, kolaborasi lintas sektor, edukasi dan pelatihan, serta insentif pemerintah dapat mempercepat penerapannya. ESG dipandang sebagai fondasi utama menuju Golden Indonesia 2045 untuk membangun ekonomi hijau, inklusif, inovatif, dan berdaya saing global.

KOMPETENSI WIRAUSAHA DAN KEUNGGULAN KOMPETITIF BERKELANJUTAN DESTINASI WISATA DANAU TOBA

Riko Fridolend Sianturi — 2025-10-31

Presentasi ini menegaskan bahwa kompetensi wirausaha dan keunggulan kompetitif berkelanjutan merupakan faktor kunci dalam pengembangan destinasi wisata Danau Toba sebagai kawasan wisata kelas dunia. Sektor pariwisata Indonesia terbukti sebagai penyumbang devisa terbesar kedua nasional dengan nilai mencapai 7,46 miliar USD atau setara Rp113,69 triliun hingga Juli 2024, menunjukkan peningkatan signifikan pascapandemi Pemerintah telah mengembangkan berbagai program strategis seperti pembangunan infrastruktur, penyediaan transportasi udara dan darat, revitalisasi objek wisata, serta penciptaan destinasi baru berbasis eco-tourism dan desa wisata. Pengembangan homestay sebagai bisnis keluarga menjadi peluang ekonomi menjanjikan bagi masyarakat lokal, didukung oleh program Sarhunta yang telah membangun 1.765 unit termasuk 607 unit di koridor Danau Toba. Namun, penelitian awal terhadap pelaku homestay mengidentifikasi kendala signifikan, yaitu keterbatasan kompetensi manajemen SDM (50%), pemasaran digital (43,33%), keamanan, dan fasilitas. Untuk mencapai keunggulan daya saing yang berkelanjutan, model Resources-Based View (RBV) ditawarkan sebagai kerangka penguatan sumber daya internal yang unik, sulit ditiru, dan bernilai strategis, didukung nilai budaya Batak seperti Dalihan Na Tolu, hasangapon, dan hamajuon sebagai pembentuk karakter wirausaha dan kinerja bisnis lokal.