Economic and Business Management International Journal (EABMIJ)

Pengaruh Implementasi Carbon Accounting pada ROE PT Pertamina Geothermal Energy Selama Periode 2019-2023

2025-07-11T13:36:24+00:00

This study aims to determine the effect of carbon accounting implementation carried out by PT Pertamina Geothermal Energy Tbk as measured by the return on equity (ROE) ratio during the 2019-2023 period. The study uses secondary data using financial reports (annual reports) and sustainability reports for the 2019-2023 period. This study uses multiple linear regression analysis, with hypothesis testing using the T test and determination test. The implementation of carbon accounting can increase stakeholder trust, create harmonious, mutually beneficial, and sustainable relationships. However, the results of the study based on the T test show that the implementation of carbon accounting carried out by the company has no effect on return on equity (ROE).

Relationship Between Budget Management, Financial Performance, and The Achievement of The Regional Development Vision in District X

2025-06-23T03:45:44+00:00

Budget management and financial performance are crucial aspects in achieving a sustainable regional development vision. This study aims to analyze the relationship between budget management, financial performance, and the achievement of the regional development vision in District X. Using a mixed-method approach, this research collected data from 45 respondents selected through purposive sampling. Multiple linear regression analysis indicates that budget management has a significant impact on financial performance, with a regression coefficient of 0.1900 and a significance value of 0.004 (<0.05). The findings confirm that better budget management leads to higher regional financial performance. These results highlight the importance of transparency, efficiency, and accountability in budget management to support more optimal development.

Democratic Leadership Strategy in Enhancing Employee Performance and Motivation

2025-06-23T05:10:50+00:00

This study analyzes the impact of democratic leadership on employee performance and motivation at PT. XYZ. Using a descriptive qualitative approach and a case study method, this research explores how a participative leadership style can enhance employee engagement, work effectiveness, and organizational communication. The findings indicate that democratic leadership positively influences employee productivity and job satisfaction through involvement in decision-making, open communication, and a more collaborative work environment. However, the study also identifies challenges such as slower decision-making processes and potential conflicts arising from differing opinions. Therefore, strategies such as structured discussions, a workplace culture that values diversity, the utilization of communication technology, and training in communication and negotiation skills serve as solutions to optimize democratic leadership within the organization

Analisis Kinerja Keuangan Dengan Metode Early Warning System (Ews) pada PT Asuransi Jiwa Starinvestama

2025-07-11T08:08:35+00:00

The purpose of this scientific research is to determine the comparison of financial performance using the Early Warning System (EWS) method at PT Asuransi Jiwa Starinvestama in 2021-2024. This research method uses quantitative data types. The data used in this study are secondary data in the form of financial reports of the two companies consisting of financial position reports and profit and loss reports for the 2021-2023 period. Which is downloaded from the official website of the Starinvestama Life Insurance Company with the website address www.starinvestama.co.id. Based on the results obtained, PT Asuransi Jiwa Starinvestama has good financial performance using the EWS (Early Warning System) method in 2021-2024 with slight abnormalities in the calculation of the Company's ratio.

Optimalisasi Peningkatan PAD Sektor Pariwisata Di Kabupaten Banggai Laut

2025-07-11T12:22:13+00:00

Penelitian ini bertujuan untuk menganalisis strategi optimalisasi sektor pariwisata dalam meningkatkan Pendapatan Asli Daerah (PAD) di Kabupaten Banggai Laut. Kabupaten ini memiliki potensi pariwisata bahari yang sangat besar, ditandai dengan keindahan pantai, kekayaan hayati laut, serta keberagaman budaya lokal. Namun demikian, potensi tersebut belum mampu berkontribusi secara signifikan terhadap PAD daerah. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Data dikumpulkan melalui observasi, wawancara mendalam, dan dokumentasi. Informan terdiri dari pejabat Dinas Pariwisata, pengelola destinasi, masyarakat lokal, dan wisatawan. Teknik analisis menggunakan pendekatan SWOT untuk mengidentifikasi kekuatan, kelemahan, peluang, dan ancaman dalam pengembangan pariwisata daerah.

Hasil penelitian menunjukkan bahwa pengelolaan destinasi wisata pantai di Kabupaten Banggai Laut masih belum optimal akibat lemahnya perencanaan, terbatasnya regulasi, dan minimnya koordinasi lintas sektor. Infrastruktur pendukung seperti jalan, air bersih, toilet, dan fasilitas umum lainnya belum tersedia secara memadai. Selain itu, strategi promosi wisata belum berjalan secara digital dan konsisten. Partisipasi masyarakat dalam pengembangan wisata masih rendah, baik dari sisi pelestarian budaya maupun ekonomi kreatif. Data PAD menunjukkan fluktuasi selama empat tahun terakhir, dengan kontribusi sektor pariwisata belum mencapai potensi maksimal.

Penelitian ini merekomendasikan perlunya perencanaan strategis lintas sektor, pembangunan infrastruktur prioritas, digitalisasi sistem retribusi, serta peningkatan peran masyarakat lokal dalam pengembangan wisata berbasis komunitas. Strategi ini diharapkan mampu meningkatkan kontribusi sektor pariwisata terhadap PAD secara berkelanjutan serta memperkuat kemandirian fiskal daerah.

Berpetualang Menuju Belajar Efektif: Strategi Psikologis Mengatasi Kebiasaan Belajar

2025-07-16T14:50:51+00:00

Setiap peserta didik memiliki gaya belajar yang berbeda, pendidik harus jeli merancang pembelajaran sesuai dengan karakteristik peserta didik yang dihadapinya, agar peserta didik lebih mudah menyerap materi pembelajaran yang diberikan oleh pendidik. Sebuah program psikoedukasi dilaksanakan di salah satu Sekolah Dasar swasta di Makassar, dengan sasaran guru-guru dari kelas 1 hingga 6. Program ini bertujuan untuk mengatasi tantangan-tantangan tersebut dengan memberikan pengetahuan dan keterampilan kepada para pendidik di jenjang sekolah dasar untuk mengidentifikasi dan mendukung kebutuhan belajar peserta didik secara individual. Melalui pre-test, ceramah, sesi tanya-jawab, dan post-test, efektivitas intervensi psikoedukasi dievaluasi. Hasilnya menunjukkan peningkatan yang signifikan dalam pemahaman dan penerapan strategi yang didiskusikan. Kegiatan ini menyoroti peran penting kolaborasi antara pendidik dan orangtua dalam menumbuhkan kebiasaan belajar yang positif, yang pada akhirnya bertujuan untuk mendapatkan manfaat jangka panjang dalam kinerja akademik peserta didik dan pengalaman belajar secara keseluruhan.

The Influence of Knowledge, Motivation, and Trust on The Interest in Saving at Islamic Banks

2025-06-23T04:43:04+00:00

Islamic banking is increasingly developing as an alternative financial system based on Islamic principles. However, the level of literacy and adoption of Islamic banking services among the public remains a challenge. This study aims to analyze the factors influencing people's interest in using Islamic banking services, including their understanding of Sharia principles, trust in the Islamic financial system, and the effectiveness of marketing strategies implemented by Islamic banks. The research employs a quantitative approach by distributing questionnaires to a number of respondents. The findings indicate that the level of Islamic financial literacy, product innovation, and public trust significantly influence the decision to use Islamic banking services. Therefore, education strategies, promotion, and service innovation are needed to enhance public participation in Islamic banking.

Pengaruh Motivasi Belajar, Akses Pendidikan dan Faktor Ekonomi terhadap Anak Putus Sekolah di Desa Dulamayo Utara KecamatanTelaga Biru Kabupaten Gorontalo

2025-07-11T04:28:29+00:00

Tingginya angka putus sekolah masih menjadi persoalan mendesak, khususnya di wilayah pedesaan seperti Desa Dulamayo Utara, Kecamatan Telaga Biru, Kabupaten Gorontalo. Penelitian ini bertujuan untuk menganalisis pengaruh motivasi belajar, akses pendidikan, dan faktor ekonomi terhadap fenomena anak putus sekolah di wilayah tersebut. Penelitian ini menggunakan pendekatan kuantitatif deskriptif korelasional dengan teknik purposive sampling terhadap 50 responden yang terdiri dari anak usia sekolah, orang tua, dan tokoh masyarakat. Hasil analisis regresi linier berganda menunjukkan bahwa motivasi belajar dan akses pendidikan berpengaruh positif dan signifikan terhadap penurunan angka putus sekolah, sementara faktor ekonomi tidak berpengaruh secara signifikan. Temuan ini menegaskan pentingnya strategi intervensi yang integratif melalui penguatan motivasi belajar, pemerataan akses pendidikan, serta dukungan sosial ekonomi untuk mencegah anak putus sekolah di daerah terpencil.

Makna Kepuasan Pasien Dalam Perspektif Pengalaman Layanan Dan Fasilitas Rumah Sakit Boliyohuto

2025-07-11T11:37:54+00:00

Penelitian ini bertujuan untuk mengeksplorasi makna kepuasan pasien berdasarkan pengalaman subjektif mereka terhadap layanan dan fasilitas yang diterima selama menjalani rawat inap di RSUD Boliyohuto, Kabupaten Gorontalo. Latar belakang penelitian ini didasari oleh fenomena tingginya angka kepuasan pasien berdasarkan survei kuantitatif, namun masih ditemukannya keluhan dari pasien terkait aspek komunikasi tenaga medis dan kenyamanan fasilitas. Untuk menggali makna kepuasan secara lebih mendalam, penelitian ini menggunakan pendekatan kualitatif dengan metode fenomenologi interpretatif (Interpretative Phenomenological Analysis). Delapan pasien rawat inap dipilih secara purposive berdasarkan kriteria inklusi, dan diwawancarai secara mendalam untuk memperoleh data naratif yang autentik.

Hasil penelitian menunjukkan bahwa kepuasan pasien dibentuk melalui kombinasi antara empati tenaga kesehatan, kenyamanan lingkungan fisik, serta komunikasi medis yang jelas dan terbuka. Pasien menyatakan bahwa mereka merasa puas ketika diperlakukan dengan ramah, diberi perhatian secara personal, dan dijelaskan secara transparan tentang kondisi kesehatan mereka.

Dengan keterbatasan fasilitas fisik rumah sakit, pasien tetap memaknai pengalaman pelayanan secara positif selama mereka merasa dihargai sebagai manusia. Temuan ini menunjukkan bahwa kepuasan pasien bersifat multidimensional, kontekstual, dan tidak selalu dapat diwakili oleh angka survei. Penelitian ini merekomendasikan pentingnya integrasi pendekatan humanistik dalam sistem pelayanan rumah sakit, khususnya rumah sakit daerah tipe D, serta perlunya evaluasi mutu layanan yang berbasis pada pengalaman pasien secara langsung.

Content Distribution Strategy and Viral Aspects in Building Brand Awareness of MSMEs in Digital Media

2025-07-13T15:51:47+00:00

The rapid development of digital media has changed the promotional strategy for Micro, Small, and Medium Enterprises (MSMEs), especially to build effective and broad brand awareness. This literature study discusses the influence of digital content types (video, images, narratives), content distribution frequency factors, and virality aspects in expanding the reach of MSME promotions in the digital realm. The results of the study show that the integration of video, image, and narrative formats increases audience appeal and engagement, especially when distributed consistently according to target market behavior. Content virality has also proven to be a major catalyst for expanding exposure and creating buzz in new communities, but mature narrative management and post-viral content continuity are needed so that brand awareness lasts a long time. The implications of these results provide an important basis for MSMEs to design effective, sustainable, and responsive digital content strategies to audience trends.

Pendekatan Sistematis dalam Pengelolaan Aset Daerah: Inventarisasi, Pengamanan, dan Pemeliharaan

2025-05-08T05:05:22+00:00

Regional Property (BMD) is an important asset that plays a strategic role in supporting the administration and development of the region. This research aims to evaluate the management of Regional Property (BMD) with a focus on three main aspects: inventory, security, and asset maintenance. The research approach uses qualitative methods with case studies, where data is collected through direct observation and document analysis. The research results indicate various challenges in the management of BMD. From the inventory aspect, only 26.08% of the total 1,438 land parcels have certificates, while the recording process is still not orderly, leading to a lack of accuracy and delays in data updates. In terms of security, physical facilities such as fences and surveillance cameras have not been adequately implemented on strategic assets, while administrative documents are scattered across several work units without a centralized management system. Asset maintenance is also more reactive, which increases repair costs and shortens the asset lifespan.To address these issues, this research recommends the digitalization of asset inventory, acceleration of land certification processes, strengthening of physical and administrative security, implementation of planned preventive maintenance, and enhancement of human resource capacity and related regulations. The implementation of these recommendations is expected to enhance the efficiency, effectiveness, and accountability of BMD management, and serve as a reference for other regions in sustainable asset management

Evaluasi Kinerja Pegawai dalam Meningkatkan Efisiensi dan Efektivitas Lingkungan Hidup

2025-05-08T05:27:15+00:00

This research aims to evaluate the performance of employees at the Environment, particularly in terms of efficiency and effectiveness. A qualitative approach was used with observation and documentation methods to collect data related to employee activities and official documents. The research results show that the employees' performance is generally good, but there are obstacles that need to be addressed. In terms of efficiency, the main obstacle is the lengthy bureaucratic process and the suboptimal use of technology due to limited technical training. Furthermore, the available work facilities do not fully support operational needs. Meanwhile, from the aspect of effectiveness, although several strategic programs, such as reforestation and waste management, have been successfully implemented, the achievement of quantity targets is still not optimal. This is caused by an uneven workload and excessive multitasking. To improve performance, strategic steps are needed such as streamlining bureaucratic processes, implementing digital technology, redistributing workloads, and developing needs-based training programs. In addition, providing incentives to high-performing employees can serve as motivation to improve performance. The results of this study provide practical recommendations in optimizing employee work efficiency and effectiveness. The implications of this research can also be used as a reference for other agencies in improving organizational performance sustainably.

ANALISIS LAPORAN ARUS KAS UNTUK MENGUKUR TINGKAT LIKUIDITAS PADA MATAHARI

2025-05-22T02:45:46+00:00

Penelitian ini bertujuan untuk mengetahui tingkat likuiditas melalui analisis laporan arus kas pada Matahari. selama periode 2018–2024. Metode yang digunakan adalah analisis rasio arus kas yang terdiri dari: Rasio Arus Kas Operasi terhadap Hutang Lancar (AKO), Rasio Arus Kas terhadap Beban Bunga (CKB), Rasio Arus Kas terhadap Total Hutang (TH), dan Rasio Arus Kas terhadap Laba Bersih (AKB). Jenis data yang digunakan adalah data kuantitatif berupa data sekunder yang diperoleh dari Laporan Posisi Keuangan, Laporan Laba Rugi, dan Laporan Arus Kas perusahaan. Teknik pengumpulan data dilakukan melalui studi pustaka dan dokumentasi yang bersumber dari website resmi Matahari. Teknik analisis yang digunakan adalah analisis rasio arus kas. Hasil penelitian menunjukkan bahwa selama periode 2018–2024, rasio AKO dan TH berada di bawah standar yang ditetapkan sehingga mencerminkan tingkat likuiditas yang kurang baik. Sementara itu, rasio CKB dan AKB berada di atas standar, yang menunjukkan kinerja likuiditas yang baik dari sisi kemampuan membayar bunga dan menghasilkan laba bersih.

Peningkatan Kualitas dan Kuantitas Melalui Pelatihan Kompetensi Terhadap Kinerja Sumber Daya Manusia

2025-05-31T04:29:13+00:00

Menganalisa seberapa besar pengaruh antara kualitas sdm dan motivasi terhadap kuantitas kerja karyawan dan apa dampak yang dapat dirasakan oleh organisasi penelitian ini adalah studi kasus yang hanya terfokus pada pegawa koperasi berkat yang terletak dikabupaten bulukumba sulawesi selatan. Juga, metode yang dilakukan dalam penelitian ini adalah metode kuatitatif Dengan regresi linier sederhana. Data diambil dengan menggunakan metode Survei yang dilakukan ke 20 orang karyawan koperasi berkat. Hasil menunjukkan bahwa Maka kuantitas sebesar 22,743 satuan. B¹ = 0,713. Variabel kualitas sumber daya manusia (x1) mempunyai pengaruh yang positif terhadap produktivitas kerja, dengan koefisien regresi sebesar 0,713 yang artinya apabila variabel kualitas sumber daya manusia meningkat sebesar 1 satuan, maka produktivitas kerja akan meningkat sebesar 0,713 satuan dengan asumsi bahwa variabel lain dalam kondisi konstan. B² = 1,482. Variabel motivasi kerja (x2) mempunyai pengaruh yang positif terhadap kuantitas kerja, dengan koefisien regresi sebesar 1,482 yang artinya apabila variabel motivasi kerja meningkat sebesar 1 satuan, maka kerja akan meningkat sebesar 1,482 satuan dengan asumsi bahwa pada variabel lain dalam kondisi konstan.

Pengaruh Kompetensi Dan Beban Kerja Terhadap Kinerja

2025-05-08T13:31:25+00:00

This study aims to analyze the influence of teacher competence and workload on teacher performance in elementary schools in Rokan IV Koto District, a semi-rural area in Riau Province, Indonesia. Using a quantitative approach with a cross-sectional survey design, data were collected from 75 elementary school teachers selected through proportional stratified random sampling from 29 public elementary schools. The research instruments included questionnaires measuring teacher competence, workload, and performance, which were validated through content, construct, and criterion validity tests, with reliability assessed using Cronbach's Alpha. Data analysis employed descriptive statistics and multiple linear regression analysis. The results showed that teacher competence had a significant positive effect on teacher performance with a regression coefficient of 0.553 (p<0.05), contributing 46.4% to performance variance. Interestingly, teacher workload also showed a significant positive effect on performance with a coefficient of 0.221 (p<0.05), contributing 28.0% to performance variance. Simultaneously, competence and workload significantly influenced teacher performance, explaining 52.7% of its variance (R²=0.527, F=40.112, p<0.05). The positive influence of workload differs from previous studies that typically found negative relationships between workload and performance, possibly due to contextual factors specific to the semi-rural setting. The findings suggest that improving teacher performance in semi-rural areas requires a comprehensive approach that emphasizes enhancing teacher competence while ensuring optimal workload management that considers local challenges and resource limitations.

The Effectiveness of Sharia Financing in Enhancing Financial Inclusion

2025-06-07T03:45:59+00:00

Financial inclusion is an important aspect in sustainable economic development, especially for community groups that have not been reached by conventional financial services. Sharia finance has emerged as an alternative that has the potential to increase financial inclusion through various sharia-based financing products, such as murabahah, mudharabah, musyarakah, and ijarah. This study aims to review the effectiveness of sharia financing in increasing financial inclusion in Indonesia using a literature review method. The results of the study indicate that sharia financing plays a significant role in supporting the growth of micro, small, and medium enterprises (MSMEs), improving community welfare, and expanding access to formal financial services. However, challenges such as low sharia financial literacy, limited accessibility, and suboptimal regulations are still the main obstacles. Therefore, strategies to improve education, utilize sharia fintech, and provide stronger policy support are needed to accelerate the growth of sharia-based financial inclusion in Indonesia.

Budaya Organisasi, Manajemen Talenta dan Pengembanag Karier Pengaruhnya Terhadap Kinerja Karyawan

2025-06-07T04:32:01+00:00

Maximizing employee performance is the goal of Human Resource Management (HRM), studies on organizational culture, talent management and career development are urgent for business organizations and others.This study aims to analyze, describe and test the significant influence of organizational culture, talent management and career development variables on employee performance variables. Causality design is a cause and effect relationship, where the independent variables of organizational culture (X2), talent management (X2) and career development (X3) influence the dependent variable (Y). The object of the study was 202 employees of the PKPP Office of Bondowoso Regency. The analysis was carried out with the help of the SPSS program and statistical testing of the t-test was carried out. The results of the study indicate that the independent variables of organizational culture, talent management and career development have a significant effect on employee performance in a positive direction. An interesting finding in this study is that there are still respondents' responses to the three variables, sufficient to lacking, with a score range of less than 6 to 1. The results of the study indicate that the independent variables of organizational culture, talent management and career development have a significant effect on employee performance in a positive direction. An interesting finding in this study is that there are still respondents' responses to the three variables, sufficient to lacking, with a score range of less than 6 to 1. Contribution to the organization is about maximizing employee performance through respondent responses with scores ranging from sufficient to very less, it is very urgent to be reminded of the existing indicators of the independent variables of organizational culture, talent management and career development.

Dari Sederhana ke Mewah: Komparasi Budaya Organisasi Hotel pada Paket Wisata di Jember

2025-06-12T02:19:17+00:00

Analisis komparatif dilakukan untuk memahami relasi budaya organisasi dengan keterampilan perilaku karyawan pada dua hotel dengan klasifikasi bintang yang berbeda. Metode kualitatif melalui observasi partisipatif dan wawancara mendalam, digunakan untuk menggali dinamika budaya organisasi hotel berdasarkan aspek layanan. Hasil menunjukkan bahwa hotel bintang empat memiliki budaya terstruktur dengan komunikasi dan delegasi yang jelas, serta mendukung stabilitas dan profesionalitas layanan. Sebaliknya, hotel bintang dua menerapkan budaya fleksibel dan kolaboratif, yang memungkinkan kecepatan adaptasi terhadap tantangan fluktuasi beban kerja. Penelitian ini menegaskan bahwa karakteristik budaya organisasi memengaruhi kualitas interaksi layanan, yang berdampak pada penciptaan pengalaman berwisata yang lebih bermakna bagi wisatawan.