Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
type: channel
description: Lembaga Jurnal Ilmiah METANSI adalah Lembaga Penerbitan Penelitian Ilmiah yang disiplin Ilmu Ekonomi. Lembaga METANSI juga merupakan Wadah yang dapat mempermudah dosen untuk mempublikasikan Penelitiannya. METANSI Menerbitkan artikel setiap bulan april dan oktober. Lembaga Jurnal Ilmiah METANSI Universitas Lamappapoleonro Terakreditasi SINTA 4 Berdasarkan SK Dirjen Sains dan Teknologi KEMDIKTISAINTEK tahun 2026 Nomor : 355/DST/D.D1/HM.01.01/2026.
publisher: Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro
language: en
publication name: Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
issn: 2621-4547
items: Pengaruh Employee Engagement Dan Stres Kerja Terhadap Turnover Intention Karyawan Generasi Z Pada Perusahaan Manufaktur di Kota Depok
items: Analisis Etika Bisnis Dalam Pengelolaan Sistem Informasi Penjualan Berbasis Digital Pada Toko Sinar Muslim Furniture
items: Analisis Proses Quality Control di Area Packing Menggunakan Metode Dmaic di PT. XYZ
items: Pengaruh Kompensasi Dan Benefit Terhadap Kepuasan Kerja Karyawan PT Pegadaian UPC Sei Sikambing
items: Analisis Bauran Pemasaran 7P Terhadap Keputusan Berkunjung Konsumen Pada Cafe Singgah Sawah Soppeng
items: Analisis Praktik Transfer Pricing Dalam Strategi Pengelolaan Pajak Perusahaan Multinasional : Systematic Literature Review
items: Analisis Penerapan Sistem Informasi Akuntansi Terhadap Kinerja Keuangan Umkm Di Era Digital Di Kota Samarinda
items: Pengaruh Perilaku Organisasi Terhadap Loyalitas Konsumen Melalui Pemasaran Digital Pada Toko Online
items: Analisis Perbandingan Profitabilitas Produk Melalui Activity-Based Costing Dan Metode Tradisional: Systematic Literature Review
items: Penerapan Vouching Dan Tracing Di Era Remote Audit: Integrasi Solusi Digital Untuk Meningkatkan Keabsahan Transaksi Klien Kap XYZ
items: Overclaim Iklan Dan Kinerja Produk: Peran BPKN Dalam Pengawasan Perlindungan Konsumen
items: Dampak Kebijakan Pajak Daerah Terhadap Kinerja Usaha Kecil Dan Menengah
items: Persepsi Pemilik Usaha Entitas Kecil Dan Menengah Terhadap Informasi Keuangan
items: Pengaruh Rasio Profitabilitas Dan Rasio Leverage Terhadap Return Saham Pada Pt. Arwana Citra Mulia, Tbk
items: Pengaruh Strategi Pemasaran Terhadap Peningkatan Volume Penjualan Produk Umkm Pada Bumdes Desa Mattabulu Kabupaten Soppeng
items: Pengaruh Literasi Keuangan Terhadap Perilaku Komsumtif Mahasiswa Prodi Manajemen Universitas Lamappapoleonro
items: Pengaruh Gaya Kepemimpinan Terhadap Kinerja Pegawai Pada Dinas Pendidikan Dan Kebudayaan Kabupaten Soppeng
items: Manajemen Proyek Inovasi Mahasiswa (Studi Kasus Ecostove Dalam Program Pembinaan Wirausaha P2mw 2024)
items: Pengaruh Leverage, Ukuran Perusahaan Dan Tingkat Pengembalian Aset Terhadap Nilai Perusahaan Pada Pt Sumber Alfaria Trijaya Tbk Periode 2013-2023
items: Strategi Marketing Mix Dalam Meningkatkan Jumlah Kunjungan Pasien Di Klinik “M” Kota Tasikmalaya
items: Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia
items: Analisis Pelaksanaan Program FMD Rumah Tahanan Negara Kelas IIa Yogyakarta
items: Pengaruh Digital Marketing, Persepsi Harga Dan Citra Merek Terhadap Minat Beli Produk Uniqlo Di Semarang
items: The Effect of Leverage, Liquidity, and Sales Growth on the Financial Performance of Technology Companies Listed on the Indonesia Stock Exchange for the Period 2019-2023
items: Perencanaan Dan Pengembangan Sumber Daya Manusia Dalam Meningkatkan Kualitas Pelayanan Kesehatan Di Puskesmas Pauh Kambar
items: Analisis Rasio Profitabilitas Sebagai Indikator Kinerja Keuangan di PT Wilmar Cahaya Indonesia Tbk
items: Peran Rasio Likuiditas Dalam Menilai Kemampuan Perusahaan Memenuhi Kewajiban Jangka Pendek
items: Analisis Faktor Yang Mempengaruhi Akuntabilitas Pengelolaan Dana Desa (Studi Pada Desa Kertosari, Jember)
items: Promo Gofood Dan Kemudahan Penggunaan Gopay Sebagai Faktor Penentu Keputusan Pembelian Mahasiswa Manajemen Universitas Negeri Medan
items: Strategi Pengelolaan Sdm Guna Peningkatan Kinerja Karyawan Di Era Digital (Studi Kasus Pada Franchise Mixue Teluk Jambe, Karawang)

Pengaruh Employee Engagement Dan Stres Kerja Terhadap Turnover Intention Karyawan Generasi Z Pada Perusahaan Manufaktur di Kota Depok
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description: Manufacturing companies are among those with a high turnover rate, particularly among Generation Z employees in several areas, such as Depok City. This study aims to analyze the influence of Employee Engagement and Job Stress on Turnover Intention among Generation Z employees working in manufacturing companies in Depok City. The study used quantitative methods, collecting data through questionnaires, and selected 30 respondents using a purposive sampling technique. The data were analyzed using SPSS and multiple linear regression analysis. The results showed that industry effects had a negative and significant effect on turnover, while job stress had a positive and significant effect on turnover. The Adjusted R² test of 0.404 indicated that both independent variables contributed to turnover intention, but the remaining influence was attributed to factors outside the study. These findings suggest that manufacturing companies, particularly those seeking to retain Gen Z employees in Depok City, need to consider factors contributing to turnover intention, including employee engagement and job stress.
subject: Articles
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creator: Beliyana Juwita
rights: Copyright (c) 2026 Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
date: 2026-04-30
publication date: 2026-04-30
starting page: 88
ending page: 93
doi: 10.57093/metansi.v9i1.534

Analisis Etika Bisnis Dalam Pengelolaan Sistem Informasi Penjualan Berbasis Digital Pada Toko Sinar Muslim Furniture
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description: Penelitian ini bertujuan untuk menganalisis penerapan etika bisnis dalam pengelolaan sistem informasi penjualan berbasis digital pada Sinar Muslim Furniture. Perkembangan teknologi digital mendorong pelaku usaha untuk mengadopsi sistem informasi dalam aktivitas penjualan, namun hal tersebut juga menimbulkan tantangan terkait etika bisnis, seperti perlindungan data pelanggan, transparansi informasi, dan kejujuran dalam transaksi. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa penerapan etika bisnis dalam sistem informasi penjualan telah dilakukan, namun belum optimal. Beberapa aspek seperti transparansi harga dan pencatatan transaksi sudah berjalan dengan baik, sementara perlindungan data pelanggan dan kebijakan etika digital masih perlu ditingkatkan. Selain itu, kendala utama yang dihadapi meliputi kurangnya pemahaman karyawan tentang etika bisnis digital dan keterbatasan sistem keamanan informasi. Penerapan etika bisnis yang baik terbukti mampu meningkatkan kepercayaan dan loyalitas pelanggan. Oleh karena itu, diperlukan upaya peningkatan kebijakan etika bisnis dan penguatan sistem keamanan informasi untuk mendukung keberlanjutan usaha
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creator: A. Nazalia Ramadhani We Tenripada
creator: Andi Adawiah
creator: Andi Nurul Aksa
creator: Umar Umar
rights: Copyright (c) 2026 Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
date: 2026-04-30
publication date: 2026-04-30
starting page: 72
ending page: 80
doi: 10.57093/metansi.v9i1.537

Analisis Proses Quality Control di Area Packing Menggunakan Metode Dmaic di PT. XYZ
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description: The packing process is a critical stage in logistics operations, especially for Third Party Logistics (3PL) companies serving the automotive sector. Delivery accuracy determines customer satisfaction and compliance with the Service Level Agreement (SLA). At PT. XYZ, various types of defects are still found in the packing area, such as label defects, mixed goods, and document discrepancies. This study aims to analyze the quality control process in the packing area using the DMAIC (Define, Measure, Analyze, Improve, Control) method. The research approach uses a quantitative descriptive method with data collection through observation, interviews, and documentation during the period of June-December 2025, covering 48,800 shipping units with 902 defective units. Data analysis was performed using Pareto Charts, Fishbone Diagrams (4M+1E), P-Charts, and Defect Per Million Opportunity (DPMO) calculations. The results show that label defects (222 cases) and mixed goods (158 cases) are the most dominant. P-Chart analysis reveals that the process is not statistically stable due to special cause variations in July and August exceeding the Upper Control Limit (UCL). Overall, the process achieved DPMO = 4,586 (sigma level 4.1) and DPU = 1.83%. Although better than the Indonesian logistics industry standard (3σ), this process is not yet adequate for global automotive customer standards. Proposed improvements include implementing a double-check system, One-Order-One-Station principle, visual marking, and document verification before packing.
subject: Articles
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creator: Wynda Gerika Br Panjaitan
creator: Suntoro Suntoro
creator: Ita Puspitaningrum
rights: Copyright (c) 2026 Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
date: 2026-04-30
publication date: 2026-04-30
starting page: 81
ending page: 87
doi: 10.57093/metansi.v9i1.507

Pengaruh Kompensasi Dan Benefit Terhadap Kepuasan Kerja Karyawan PT Pegadaian UPC Sei Sikambing
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description: This study is motivated by the importance of employee job satisfaction in improving organizational effectiveness, particularly at PT Pegadaian UPC Sei Sikambing. Employee job satisfaction is influenced by several factors, including compensation and benefits provided by the company. This study aims to analyze the effect of compensation and benefits on employee job satisfaction. The research method used is a quantitative approach with an associative research design. The population in this study consists of all employees of PT Pegadaian UPC Sei Sikambing, using a saturated sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression, t-test, F-test, and coefficient of determination. The results show that compensation has a positive and significant effect on employee job satisfaction with a significance value of 0.002. Benefits also have a positive and significant effect on job satisfaction with a significance value of 0.006. Simultaneously, compensation and benefits have a significant effect on employee job satisfaction with a significance value of 0.000. The coefficient of determination value of 0.638 indicates that 63.8% of the variation in job satisfaction is explained by these two variables. Based on the findings, it can be concluded that compensation and benefits are important factors in improving employee job satisfaction. Therefore, the company is recommended to continuously improve a fair compensation system and strengthen employee benefit programs in order to create optimal job satisfaction.
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creator: Khairun Nur Hafiz
creator: M.Bayu Permana Sitepu
creator: Putri Riskiah
creator: Daud Arifin
rights: Copyright (c) 2026 Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
date: 2026-04-27
publication date: 2026-04-27
starting page: 64
ending page: 71
doi: 10.57093/metansi.v9i1.530

Analisis Bauran Pemasaran 7P Terhadap Keputusan Berkunjung Konsumen Pada Cafe Singgah Sawah Soppeng
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description: Persaingan usaha kafe yang semakin berkembang menuntut pelaku usaha untuk mampu menerapkan strategi pemasaran yang tepat agar dapat menarik minat konsumen untuk berkunjung. Salah satu pendekatan yang banyak digunakan dalam pemasaran jasa adalah bauran pemasaran 7P yang meliputi product, price, place, promotion, people, process, dan physical evidence. Setiap unsur dalam bauran pemasaran tersebut memiliki peran dalam mempengaruhi persepsi dan keputusan konsumen dalam memilih suatu tempat usaha. Penelitian ini bertujuan untuk menganalisis pengaruh bauran pemasaran 7P terhadap keputusan berkunjung konsumen pada Cafe Singgah Sawah. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik pengumpulan data melalui penyebaran kuesioner kepada konsumen yang pernah berkunjung ke kafe tersebut. Hasil penelitian menunjukkan bahwa bauran pemasaran memiliki pengaruh terhadap keputusan berkunjung konsumen. Temuan penelitian ini diharapkan dapat menjadi bahan pertimbangan bagi pengelola usaha kafe dalam merumuskan strategi pemasaran yang lebih efektif guna meningkatkan jumlah kunjungan konsumen
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creator: Puji Rahmah
creator: Asnia Minarti
creator: Surianti Surianti
creator: Erlina Safitri
creator: Andi Khairunnisa
creator: Putri Cahyati
creator: Enang Suherman
rights: Copyright (c) 2026 Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
date: 2026-04-20
publication date: 2026-04-20
starting page: 57
ending page: 63
doi: 10.57093/metansi.v9i1.528

Analisis Praktik Transfer Pricing Dalam Strategi Pengelolaan Pajak Perusahaan Multinasional : Systematic Literature Review
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description: In the economic sector, large-scale tax management will inevitably be subject to strict oversight by global tax authorities. Each company’s tax operations should be managed efficiently and strategically, given that tax obligations are closely tied to corporate affiliations. For multinational companies, various tax management strategies are employed, one of which is transfer pricing. However, transfer pricing faces regulatory challenges across global tax systems. Therefore, this study will comprehensively examine everything from strategic motivations, operational mechanisms, to the effectiveness of international regulations regarding transfer pricing practices. To achieve this objective, a Systematic Literature Review (SLR) following the PRISMA protocol will be conducted by analyzing two different databases: Scopus (Q1–Q3 rankings) and Google Scholar (SINTA 3–6 accreditation). Through this analysis, 17 selected articles were identified from the years 2019 to 2025, demonstrating that the sources used are highly credible and relevant. The findings of this study confirm that transfer pricing, which was initially driven by motivation, has evolved with the support of various agency factors such as tunneling incentives, as well as managerial drivers that help achieve tax efficiency. Additionally, the thin capitalization scheme, which initially utilized manipulation techniques involving physical goods transactions, was identified. Complementing these findings, strategic substitution led to tighter global regulations, compelling multinational corporations to plan for more robust domestic tax management. This study offers new perspectives and preparedness strategies within the tax sector, particularly regarding the implementation of transfer pricing.
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creator: Fazara Aspasari Faza
creator: Diandra Azzahra Isabella Diandra
creator: Lusi Lestari Lusi
creator: Naura Athira Naura
creator: Rintan Gitaria Rintan
creator: Sri Maryati Sri
rights: Copyright (c) 2026 Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
date: 2026-04-20
publication date: 2026-04-20
starting page: 46
ending page: 56
doi: 10.57093/metansi.v9i1.521

Analisis Penerapan Sistem Informasi Akuntansi Terhadap Kinerja Keuangan Umkm Di Era Digital Di Kota Samarinda
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description: This study aims to analyze the influence of financial literacy and the implementation of Accounting Information Systems (AIS) on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in the digital era, specifically in Samarinda City. The research employs a qualitative approach with a descriptive design through a literature review method. The data used are secondary data obtained from various scientific sources such as books, journals, and relevant official reports. The data analysis was conducted through stages of data reduction, data presentation, and conclusion drawing.The results indicate that financial literacy plays a crucial role in enhancing the ability of MSME actors to manage business finances, including budgeting, cash flow management, and investment decision-making. Furthermore, the implementation of digital-based Accounting Information Systems improves the quality of financial information produced, particularly in terms of accuracy, timeliness, and relevance. The combination of financial literacy and AIS implementation has been proven to significantly contribute to improving MSMEs’ financial performance, both partially and simultaneously.
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creator: Jessika Putriana Iswarno
creator: Dewi Dianata Sapura
creator: L. M. Hasriadi
rights: Copyright (c) 2026 Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
date: 2026-04-20
publication date: 2026-04-20
starting page: 38
ending page: 45
doi: 10.57093/metansi.v9i1.524

Pengaruh Perilaku Organisasi Terhadap Loyalitas Konsumen Melalui Pemasaran Digital Pada Toko Online
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description: Penelitian ini bertujuan untuk menganalisis pengaruh perilaku organisasi terhadap loyalitas konsumen melalui pemasaran digital sebagai variabel mediasi pada bisnis toko online. Perilaku organisasi yang baik diyakini mampu menciptakan kinerja pemasaran digital yang efektif, sehingga berdampak pada peningkatan loyalitas konsumen. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi literatur, yaitu dengan mengkaji dan menganalisis berbagai sumber ilmiah yang relevan, seperti jurnal, buku, dan artikel ilmiah yang berkaitan dengan perilaku organisasi, pemasaran digital, dan loyalitas konsumen. Pendekatan ini digunakan untuk memperoleh pemahaman yang komprehensif mengenai hubungan antar variabel yang diteliti. Hasil kajian menunjukkan bahwa perilaku organisasi memiliki peran penting dalam mendukung efektivitas pemasaran digital. Perilaku organisasi yang baik akan meningkatkan kinerja karyawan, yang kemudian berpengaruh terhadap kualitas interaksi digital dengan konsumen. Pemasaran digital yang efektif mampu meningkatkan kepuasan konsumen, yang pada akhirnya berdampak pada loyalitas konsumen. Penelitian ini diharapkan dapat memberikan kontribusi konseptual dalam pengembangan ilmu manajemen, khususnya pada bidang perilaku organisasi dan pemasaran digital, serta menjadi referensi bagi pelaku usaha dalam meningkatkan loyalitas konsumen melalui pengelolaan organisasi yang baik dan strategi pemasaran digital yang tepat
subject: Articles
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creator: Ibrahim Ibrahim
creator: Mansur Mansur
creator: Asmini Asmini
creator: A. Rahma Nur Alam
creator: Aprilya Maulida
creator: Cita Wahyuni
creator: Nurul Atiah
rights: Copyright (c) 2026 Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
date: 2026-04-20
publication date: 2026-04-20
starting page: 31
ending page: 37
doi: 10.57093/metansi.v9i1.527

Analisis Perbandingan Profitabilitas Produk Melalui Activity-Based Costing Dan Metode Tradisional: Systematic Literature Review
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description: The current business competition demands that all business actors be able to determine the total costs that the Company will incur to produce or even obtain goods or services that can be sold within a certain period. The process of determining production costs is a crucial factor because this process will affect the company's profitability. Calculation efforts using various accounting methods can be employed to determine the accurate calculation of production costs, such as the Traditional method and also the Activity-Based Costing (ABC) method. Although these two methods are often discussed, there is still limited research that systematically summarizes the comparison of these two methods, especially those reviewing aspects of effectiveness as well as the accuracy of overall production cost calculation. Therefore, through a Systematic Literature Review approach following the PRISMA protocol, this study aims to analyze the effectiveness of the Activity-Based Costing (ABC) method in providing more accurate cost information compared to traditional methods, as well as its impact on improving product profitability. The study results show that the ABC method is able to minimize cost distortions (undercosting and overcosting) by using cost drivers that align with activities, with one piece of literature noting an increase in cost calculation accuracy of up to 12–25%. The literature review results demonstrate that the accuracy of the Cost of Goods Manufactured (COGM) directly contributes to profitability through the determination of more competitive selling prices and more precise strategic decision-making for the company. These findings are expected to serve as a reference and guide in managing production costs more transparently and effectively to increase profits.
subject: Articles
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creator: Muhammad Ilham Rezki Wijaya Ilham
creator: Mudriko Ahyulindo Riko
creator: Andhara Az Zahra Andhara
creator: Indri Natalia Indri
creator: Rifani Akbar Sulbahri Rifani
rights: Copyright (c) 2026 Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
date: 2026-04-20
publication date: 2026-04-20
starting page: 23
ending page: 30
doi: 10.57093/metansi.v9i1.505

Penerapan Vouching Dan Tracing Di Era Remote Audit: Integrasi Solusi Digital Untuk Meningkatkan Keabsahan Transaksi Klien Kap XYZ
type: item
description: Digital transformation and pressure for cost efficiency are driving fundamental changes in audit practices, especially in vouching and tracing procedures that are now performed remotely. This research aims to examine how the integration of digital solutions can improve transaction validity, reduce operational costs, and minimize miscommunication between auditors and clients. Using a descriptive qualitative approach through direct observation and document analysis at XYZ Public Accounting Firm, it was found that remote auditing raises the risk of document invalidity due to limited physical access, digital data fragmentation, and weak evidence authentication systems. However, these challenges can be overcome through the implementation of an integrated audit trail system and the use of digital platforms that support continuous communication between auditors and clients. These findings confirm the importance of strengthening digital infrastructure in modern audit practices to maintain the credibility, effectiveness, and accountability of auditors' work in the era of remote auditing.
subject: Articles
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creator: Imam Mahmud Muzakki
creator: Nanda Wahyu Indah Kirana
rights: Copyright (c) 2026 Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
date: 2026-04-20
publication date: 2026-04-20
starting page: 11
ending page: 22
doi: 10.57093/metansi.v9i1.497

Overclaim Iklan Dan Kinerja Produk: Peran BPKN Dalam Pengawasan Perlindungan Konsumen
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description: This study examines the discrepancy between advertising claims (overclaim) and product performance from a consumer protection perspective in the digital economy era. The background of this research lies in the increasing use of aggressive marketing practices that potentially mislead consumers and create a gap between expectations and actual product performance. This study aims to analyze the impact of overclaim on consumer behavior and to examine the role of the National Consumer Protection Agency/Badan Perlindungan Konsumen Nasional (BPKN) in strengthening market supervision. The research employs a qualitative approach using a literature review method with thematic analysis of various academic publications and policy documents. The findings reveal that overclaim and misleading advertising lead to economic losses, declining consumer trust, and market distortion due to information asymmetry. In addition, weak supervision remains a key factor contributing to the persistence of such practices. The study concludes that strengthening the role of BPKN and institutional capacity is crucial to enhancing consumer protection effectiveness. The implications highlight the need for technology-based supervision systems, improved human resource competencies, and stronger inter-agency coordination to develop an adaptive and responsive consumer protection system.
subject: Articles
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creator: Antoni Ludfi Arifin
creator: Joko Nugroho
rights: Copyright (c) 2026 Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
date: 2026-04-06
publication date: 2026-04-06
starting page: 1
ending page: 10
doi: 10.57093/metansi.v9i1.520

Dampak Kebijakan Pajak Daerah Terhadap Kinerja Usaha Kecil Dan Menengah
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description: Usaha Mikro, Kecil, dan Menengah (UMKM) memainkan peran yang sangat penting dalam perekonomian Indonesia, namun sering menghadapi tantangan besar, salah satunya terkait kebijakan pajak daerah yang dikenakan kepada mereka. Penelitian ini bertujuan untuk menganalisis dampak kebijakan pajak daerah terhadap kinerja UMKM di Kabupaten Soppeng. Menggunakan pendekatan kuantitatif dengan teknik pengambilan sampel purposive dan analisis uji Chi-square, penelitian ini mengungkapkan bahwa kebijakan pajak daerah memberikan dampak signifikan terhadap kinerja UMKM, terutama terkait dengan pajak daerah yang dirasakan memberatkan. Hasil uji hipotesis menunjukkan bahwa kebijakan pajak yang diterapkan oleh pemerintah daerah tidak hanya mempengaruhi kemampuan bertahan UMKM, tetapi juga menghambat potensi pertumbuhannya. Oleh karena itu, diperlukan reformasi kebijakan pajak yang lebih adil dan kondusif untuk mendukung perkembangan UMKM yang lebih berkelanjutan. Penelitian ini menyarankan agar pemerintah daerah merancang kebijakan pajak yang sesuai dengan kemampuan UMKM dan menghindari pemungutan pajak yang berlebihan
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creator: Asmi Rahayu
creator: Puji Rahma
creator: Andi Muhammad Nurul Afdhal
creator: Eris Girawati
rights: Copyright (c) 2022 Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
date: 2022-10-31
publication date: 2022-10-31
starting page: 162
ending page: 169
doi: 10.57093/metansi.v5i2.480

Persepsi Pemilik Usaha Entitas Kecil Dan Menengah Terhadap Informasi Keuangan
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description: Penelitian ini bertujuan untuk mengkaji persepsi pemilik entitas kecil dan menengah (UKM) mengenai pengguna dan kebutuhan informasi keuangan dalam pelaporan keuangan UKM. Penelitian ini menggunakan survei kuesioner kepada pemilik UKM untuk mengidentifikasi pengguna dan kebutuhan informasi keuangan mereka. Sebanyak 400 kuesioner dikirimkan, dan 392 kuesioner dikembalikan, menghasilkan 371 kuesioner yang dapat digunakan. Teori pemangku kepentingan digunakan untuk menjelaskan bahwa manajemen perusahaan diharapkan memenuhi harapan pemangku kepentingan utama. Pengguna informasi keuangan UKM terbatas pada pemilik UKM, dengan kebutuhan yang bervariasi berdasarkan ukuran UKM. Informasi keuangan digunakan untuk perencanaan, memperkirakan kewajiban pajak, serta membuat keputusan pemasaran dan penetapan harga. Artikel ini memberikan kontribusi penting dalam memperluas pemahaman mengenai kebutuhan informasi keuangan UKM dan menyarankan agar model pelaporan keuangan untuk UKM disesuaikan dengan kebutuhan spesifik pengguna
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creator: Andi M Nurul Afdhal
creator: Asmi Rahayu
creator: Puji Rahma
rights: Copyright (c) 2024 Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
date: 2024-10-30
publication date: 2024-10-30
starting page: 494
ending page: 501
doi: 10.57093/metansi.v7i2.478

Pengaruh Rasio Profitabilitas Dan Rasio Leverage Terhadap Return Saham Pada Pt. Arwana Citra Mulia, Tbk
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description: Tujuan penelitian ini adalah Untuk mengetahui pengaruh rasio profitabilitas terjadap Return saham pada PT Arwana Citra Mulia, Tbk, Untuk mengetahui pengaruh rasio Leverage terhadap Return saham pada PT Arwana Citra Mulia, Tbk. Penelitian ini dilakukan pada PT Arwana Citra Mulia, Tbk, namun karena PT Arwana Citra Mulia, Tbk Merupakan Perusahaan go Public, maka Data dan informasi penelitian diperoleh melalui website https://idx.co.id dan https://arwanacitra.com/ , populasi dalam penelitian ini adalah Seluruh Laporan keuangan pada PT Arwana Citra Mulia, Tbk, Penentuan sampel menggunakan teknik Purposive Sampling, metode purposive sampling merupakan teknik pengambilan sampel yang digunakan berdasarkan kriteria tertentu sesuai dengan tujuan penelitian. Penggunaan metode sehingga sampel dalam penelitian ini adaah Laporan Keuangan PT Arwana Citra Mulia, Tbk tahun 2020 s/d 2023. Untuk mengetahui pengaruh Rasio Profitabilitas dan Rasio Leverage terhadap Return saham, maka digunakan analisis regresi linear berganda. Berdasarkan hasil analisis data dan pengujian hipotesis pada uraian yang telah dikemukakan sebelumnya, maka ditarik kesimpulan sebagai berikut : Rasio profitabilitas berpengaruh terhadap Return saham pada PT Arwana Citra Mulia, Tbk, Rasio Leverage tidak berpengaruh terhadap Return saham pada PT Arwana Citra Mulia, Tbk. Adapun saran yang dapat diberikan adalah Bagi Investor, sebelum mengambil keputusan menanamkan modalnya maka sebaiknya mengetahui lebih dahulu keadaan perusahaan dengan rasio keuangan Perusahaan tersebut khususnya rasio profitabilitas, hal ini bertujuan untuk memperkecil resiko yang akan dihadapi dimasa yang akan datang. Bagi penelti selanjutnya, hendaknya memperhatikan dari adanya pengaruh variabel lain yang akan diteliti sehingga dalam penelitian yang akan datang diketahui adanya variabel lain yang berpengaruh terhadap return saham
subject: Articles
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creator: Ika Mahkota Putri
creator: Haderi Haderi
rights: Copyright (c) 2025 Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
date: 2025-10-28
publication date: 2025-10-28
starting page: 370
ending page: 383
doi: 10.57093/metansi.v8i2.463

Pengaruh Strategi Pemasaran Terhadap Peningkatan Volume Penjualan Produk Umkm Pada Bumdes Desa Mattabulu Kabupaten Soppeng
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description: Pokok permasalahan dalam penelitian ini adalah Apakah Strategi Pemasaran berpengaruh terhadap peningkatan volume penjulaan produk UMKM BUMDes Desa Mattabulu Kabupaten Soppeng, sedangkan tujuan penelitian ini adalah Untuk mengetahui pengaruh Strategi Pemasaran terhadap peningkatan volume penjulaan produk UMKM BUMDes Desa Mattabulu Kabupaten Soppeng. Penelitian ini dilakukan pada BUMDes Desa Mattabulu yang terletak di Cirowali, Desa Mattabulu, Kecamatan Lalabata Kabupaten Soppeng. Populasi dalam penelitian ini adalah seluruh konsumen yang melakukan pembelian produk pada BUMDes Desa Mattabulu Kabupaten Soppeng dalam 6 (enam) bulan terkahir yang jumlahnya tidak diketahui., Penentuan sampel menggunakan teknik Metode purposive sampling dengan menggunakan rumus slovin Sehingga jumlah sampel dalam penelitian ini adalah 43 Responden. Untuk mengetahui pengaruh pengaruh Strategi Pemasaran terhadap Volume penjualan, maka digunakan analisis regresi linear sederhana. Berdasarkan hasil analisis penelitian maka dapat disimpulkan bahwa Strategi pemasaran berpengaruh positif dan signifikan terhadap volume penjualan di BUMDes Desa Mattabulu Kabupaten Soppeng. Peningkatan efektivitas penerapan strategi pemasaran, meliputi aspek harga, promosi, kualitas produk, dan saluran distribusi, secara nyata dapat meningkatkan volume penjualan produk BUMDes. Berdasarkan hasil kesimpulan yang telah dikemukakan di atas, maka Pengelola BUMDes Desa Mattabulu disarankan untuk terus mengembangkan dan mengoptimalkan strategi pemasaran secara menyeluruh dengan memperhatikan kebutuhan dan karakteristik konsumen lokal. Selain itu, BUMDes perlu melakukan evaluasi rutin serta inovasi dalam metode promosi, kualitas produk, dan saluran distribusi agar volume penjualan dapat meningkat secara berkelanjutan dan kompetitif di pasar lokal
subject: Articles
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creator: Amrial Amrial
creator: Sofyan Sofyan
rights: Copyright (c) 2025 Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
date: 2025-10-28
publication date: 2025-10-28
starting page: 359
ending page: 369
doi: 10.57093/metansi.v8i2.462

Pengaruh Literasi Keuangan Terhadap Perilaku Komsumtif Mahasiswa Prodi Manajemen Universitas Lamappapoleonro
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description: Mahasiswa merupakan kelompok usia yang rentan terhadap perilaku konsumtif. Hal ini disebabkan oleh beberapa faktor, seperti pesatnya perkembangan teknologi informasi dan komunikasi, semakin banyaknya produk yang mudah diakses, pengaruh pergaulan, dan kurangnya pemahaman tentang literasi keuangan. Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan terhadap perilaku konsumtif mahasiswa Program Studi Manajemen Universitas Lamappapoleonro. Fenomena gaya hidup konsumtif di kalangan mahasiswa semakin meningkat seiring dengan kemudahan akses terhadap platform belanja daring, layanan kredit digital, dan kurangnya pemahaman terkait pengelolaan keuangan pribadi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Sampel diambil sebanyak 100 responden mahasiswa Prodi Manajemen melalui teknik purposive sampling. Pengumpulan data dilakukan melalui kuesioner yang telah diuji validitas dan reliabilitasnya. Analisis data dilakukan menggunakan regresi linier sederhana untuk menguji pengaruh antara variabel literasi keuangan (X) terhadap perilaku konsumtif (Y). Teknik pengambilan sampel menggunakan metode purposive sampling. Dari total populasi sebanyak 621 mahasiswa, jumlah sampel ditentukan menggunakan rumus Slovin dengan tingkat kesalahan (margin of error) sebesar 10%, sehingga diperoleh 86 responden sebagai sampel penelitian.Untuk mengetahui pengaruh literasi keuangan terhadap perilaku konsumtif mahasiswa Program Studi Manajemen Universitas Lamappapoleonro, maka digunakan analisis regresi linear sederhana.Berdasarkan hasil penelitian tentang literasi keuangan terhadap perilaku konsumtif mahasiswa Program Studi Manajemen Universitas Lamappapoleonro, maka dapat disimpulkan bahwa literasi keuangan berpengaruh signifikan terhadap literasi keuangan terhadap perilaku konsumtif mahasiswa Program Studi Manajemen Universitas Lamappapoleonro. Berdasarkan kesimpulan tersebut penulis menyarankan bahwa untuk mengurangi perilaku komsumtif mahasiswa pada Pr…
subject: Articles
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creator: Sukma Aini
creator: Masyadi Masyadi
creator: Puji Rahmah
creator: Neri Aslina
rights: Copyright (c) 2025 Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
date: 2025-10-28
publication date: 2025-10-28
starting page: 350
ending page: 358
doi: 10.57093/metansi.v8i2.466

Pengaruh Gaya Kepemimpinan Terhadap Kinerja Pegawai Pada Dinas Pendidikan Dan Kebudayaan Kabupaten Soppeng
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description: Penelitian ini bertujuan untuk menganalisis pengaruh gaya kepemimpinan terhadap kinerja pegawai pada Dinas Pendidikan dan Kebudayaan Kabupaten Soppeng. Gaya Kepemimpinan seseorang dalam memimpin sangat berpengaruh dan menjadi faktor penentu bagi peningkatan dan penurunan kinerja pegawai, oleh karena itu terlihat jelas bahwa dalam setiap instansi membutuhkan gaya kepemimpinan yang efektif sebab dalam hal ini selain bergantung pada kehandalan dan kemampuan para pegawai dalam mengoperasikan unit-unit kerja yang ada dalam suatu instansi, kepemimpinan yang efektif serta gaya kepemimpinan sangat diperlukan untuk mencapai tujuan dari instansi. Penelitian ini menggunakan metode kuantitatif untuk mengetahui pengaruh gaya kepemimpinan sebagai variabel bebas (independen) terhadap kinerja pegawai sebagai variabel terikat (dependen). Data yang dikumpulkan melalui observasi dan kuesioner yang diberikan kepada 50 orang pegawai Dinas Pendidikan dan kebudayaan Kabupaten Soppeng. Hasil analisis regresi linear sederhana menunjukkan bahwa gaya kepempimpinan mempunyai pengaruh positif dan signifikan terhadap kinerja pegawai. Hal ini dapat ditunjukkan dengan nilai koefisien regresi untuk gaya kepemimpinan sebesar 0,608 yang dimana setiap kenaikan gaya kepemimpinan, sebesar 1% akan meningkatkan kinerja pegawai sebesar 0,608. Hal ini menegaskan bahwa Gaya Kepemimpinan memiliki peran yang penting dalam meningkatkan kinerja pegawai. Peningkatan kinerja tidak hanya mencakup gaya kepemimpinan, tetapi juga menciptakan lingkungan kerja yang positif, memberikan pelatihan dan pengembangan, hingga memberikan umpan balik yang konstruktif. Berdasarkan temuan ini, saran yang hendak dilakukan oleh Dinas Pendidikan dan Kebudayaan Kabupaten Soppeng, agar lebih memperhatikan gaya kepemimpinan dalam mengelola instansi dengan memperhatikan aspek-aspek kepempimpinan
subject: Articles
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creator: Mansur Mansur
creator: Suhairi Suhairi
creator: Nadya Apriliani
rights: Copyright (c) 2025 Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
date: 2025-10-27
publication date: 2025-10-27
starting page: 3396
ending page: 349
doi: 10.57093/metansi.v8i2.465

Manajemen Proyek Inovasi Mahasiswa (Studi Kasus Ecostove Dalam Program Pembinaan Wirausaha P2mw 2024)
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description: This study aims to describe the project management process of student innovation through a case study of the development of EcoStove, a portable stove powered by used cooking oil, within the framework of the 2024 Student Entrepreneurship Development Program (P2MW). EcoStove was initiated by a team of Digital Business students in response to household waste issues and the market demand for eco-friendly outdoor equipment. The research employs a qualitative descriptive approach using a case study method. Data were collected through participatory observation, documentation of activity reports, and reflections from students and supervising lecturers over a five-month implementation period. The results show that students successfully applied project management principles systematically, covering planning, prototype development, field testing, digital promotion, limited product sales, and final evaluation. In addition to delivering a useful and environmentally friendly product, student involvement in the project fostered the development of key entrepreneurial competencies, including critical thinking, communication, teamwork, and environmental awareness. Key success factors include financial support from the P2MW grant, active guidance from supervising lecturers, and academic recognition through credit conversion aligned with the Merdeka Belajar Kampus Merdeka (MBKM) policy. This study concludes that eco-innovation-based entrepreneurship projects serve as effective learning models that not only nurture entrepreneurial character but also promote social and environmental contributions. These findings offer theoretical implications for the advancement of experiential learning and eco-innovation literature in entrepreneurship education, as well as practical implications for higher education institutions in designing project-based learning programs that emphasize sustainability and entrepreneurial competence.
subject: Articles
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creator: Erni Nurjanah
rights: Copyright (c) 2025 Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
date: 2025-10-27
publication date: 2025-10-27
starting page: 327
ending page: 335
doi: 10.57093/metansi.v8i2.383

Pengaruh Leverage, Ukuran Perusahaan Dan Tingkat Pengembalian Aset Terhadap Nilai Perusahaan Pada Pt Sumber Alfaria Trijaya Tbk Periode 2013-2023
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description: This study aims to determine the effect of Leverage, Firm Size, and Return on Assets on Firm Value at PT Sumber Alfaria Trijaya Tbk for the 2013–2023 period. This study uses a quantitative approach with secondary data in the form of annual financial reports. The analytical techniques used include descriptive statistical analysis, classical assumption testing, multiple linear regression, and hypothesis testing. The results of the partial regression analysis indicate that Leverage has no significant effect on firm value, with a calculated t value of -2.115 < t table 2.36462 and a significance value of 0.072 > 0.05. Firm size has a positive and significant effect on firm value, with a calculated t value of 3.495 > t table 2.36462 and a significance value of 0.010 > 0.05. Return on Assets also has a positive and significant effect on firm value, with a calculated t value of 2.737 > t table 2.36462 and a significance value of 0.029 > 0.05. Simultaneously, the variables Leverage, Company Size, and Return on Assets have a significant effect on company value. This is indicated by the calculated f value of 42.925 > ttable 4.35 with a significance value of 0.000 < 0.05. The coefficient of determination (R²) value is 0.948, which means that 94.8% of the variation in company value can be explained by these three independent variables, while the remaining 5.2% is explained by other variables outside this research model.
subject: Articles
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creator: Widia Sukma Dewi
creator: Habibah Habibah
rights: Copyright (c) 2025 Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
date: 2025-10-27
publication date: 2025-10-27
starting page: 320
ending page: 326
doi: 10.57093/metansi.v8i2.447

Strategi Marketing Mix Dalam Meningkatkan Jumlah Kunjungan Pasien Di Klinik “M” Kota Tasikmalaya
type: item
description: Clinic M in Tasikmalaya City has experienced a reduction in patient numbers during the past four years. This study aims to assess the strategy, implementation, and obstacles of the marketing mix in increasing patient visits at Clinic M in Tasikmalaya City. The research findings are expected to aid the Head of the Clinic and staff in developing a marketing strategy designed to increase public interest in visiting Clinic M in Tasikmalaya City, consequently positively influencing patient volume and clinic revenue. The utilized research methodology is descriptive qualitative analysis. The applied data collection strategy included interviews, along with observational and literary techniques. Analytical techniques utilizing SWOT analysis. The study's findings reveal that Clinic M in Tasikmalaya City, based on the SWOT analysis model, is situated in Quadrant I, indicating an aggressive strategy. Diverse methods can be employed by leveraging strengths to exploit opportunities. Alternative strategies for Clinic M in Tasikmalaya City, based on the SWOT analysis, encompass the proficient execution of systems and procedures, augmentation of educational and training initiatives for personnel, expansion of marketing efforts and market share, and strengthening of partnerships with other organizations.
subject: Articles
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creator: Helga Audelia Sugiaman
creator: A. Rohendi
creator: Rinawati
rights: Copyright (c) 2025 Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
date: 2025-10-27
publication date: 2025-10-27
starting page: 308
ending page: 319
doi: 10.57093/metansi.v8i2.421

Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia
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description: This research aims to analyze the effect of profitability, leverage and company size on firm value in energy sector companies listed on the Indonesia Stock Exchange. The Dependent Variable used in this study is Company Value, while the Independent Variables used are Profitability, Leverage, and Company Size. The type of data used is primary data. The sampling technique in this study was purposive sampling method. The sample in this study amounted to 20 companies and 100 observation data. The data collection technique used in this research is using documentation techniques. Data is collected based on annual reports and audited financial reports of energy sector companies for the period 2018 – 2022 which can be accessed through the official website of the Indonesia Stock Exchange. The data was processed and analyzed using multiple linear regression analysis techniques with SPSS software version 25. The t statistical test results show that the profitability ratio has an effect on firm value, with a significance level of 0.000. Leverage ratio has no effect on firm value, with a significance level of 0.05. The firm size ratio has no effect on firm value, with a significance level of 0.05.
subject: Articles
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creator: Ananda Salsabillah
creator: Selfi Afriani Gultom
creator: Ilham Hidayah Napitupulu
creator: Eli Safrida
creator: Siti Asnida Nofianna
rights: Copyright (c) 2025 Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
date: 2025-10-25
publication date: 2025-10-25
starting page: 296
ending page: 307
doi: 10.57093/metansi.v8i2.410

Analisis Pelaksanaan Program FMD Rumah Tahanan Negara Kelas IIa Yogyakarta
type: item
description: This study aims to analyze the implementation of the FMD Program (Physical, Mental, and Discipline Development) as part of capacity building at the Class IIA Yogyakarta Detention Center. The FMD Program is intended to enhance employee discipline, work enthusiasm, and team cohesion. However, the findings reveal unequal participation, a predominance of recreational activities, and a limited impact on improving employee discipline. This research employs a qualitative descriptive method using the Collaborative Governance Regime (CGR) approach, which includes four dimensions: system dynamics, principled engagement, shared motivation, and capacity for joint action. The study's results indicate that the FMD Program has not been fully adaptive to environmental changes, lacks formal and systematic evaluation, and shows weak internalization of discipline values among employees. Although the program is supported by budget and facilities, the absence of regulatory instruments—such as implementation guidelines and technical instructions—has led to a lack of clear and measurable direction in its execution.A reformulation of the FMD concept is necessary to shift its orientation beyond recreation and toward fostering sustainable behavioral change among staff.
subject: Articles
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creator: Prabasiwi Rekyan Nastiti
creator: Denny Nazaria Rifani
rights: Copyright (c) 2025 Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
date: 2025-10-25
publication date: 2025-10-25
starting page: 286
ending page: 295
doi: 10.57093/metansi.v8i2.414

Pengaruh Digital Marketing, Persepsi Harga Dan Citra Merek Terhadap Minat Beli Produk Uniqlo Di Semarang
type: item
description: The presence of digitalization in the economic sector, particularly in marketing, has led to the emergence of digital marketing. Consequently, business actors have begun utilizing e-commerce platforms to market their products and leveraging social media platforms such as Instagram and websites to facilitate transactions and create a perception of more affordable prices, as well as to establish a positive brand image to attract consumer interest in purchasing. The aim of this research is to determine the impact of digital marketing, price perception, and brand image on consumer buying interest in UNIQLO products in Semarang. This study employs a quantitative research method. Data were collected through the distribution of questionnaires to 128 UNIQLO consumers in Semarang. The results indicate that digital marketing, price perception, and brand image significantly influence consumer buying interest in UNIQLO products in Semarang.
subject: Articles
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creator: Isna Familiana
creator: Jenifer Pesik
creator: Sufiati Sufiati
creator: Rifki Bakhtiar
rights: Copyright (c) 2025 Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
date: 2025-10-25
publication date: 2025-10-25
starting page: 278
ending page: 285
doi: 10.57093/metansi.v8i2.416

The Effect of Leverage, Liquidity, and Sales Growth on the Financial Performance of Technology Companies Listed on the Indonesia Stock Exchange for the Period 2019-2023
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description: This study aims to determine and analyze the effect of leverage (CR), liquidity (DER), and sales growth on the financial performance (ROA) of companies in the technology sector. This study is a quantitative study of an associative nature. The population of this study consists of 46 technology companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample was selected using purposive sampling, resulting in 12 companies. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that leverage (CR) has a positive but insignificant effect on the financial performance (ROA) of companies, liquidity (DER) has a negative and significant effect on the financial performance (ROA) of companies, and sales growth has a positive and significant effect on the financial performance (ROA) of companies. Simultaneously, leverage, liquidity, and sales growth have an effect on financial performance.
subject: Articles
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creator: Dimas Tegar Penggalih Samsudin
creator: Azimah Hanifah
rights: Copyright (c) 2025 Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
date: 2025-10-25
publication date: 2025-10-25
starting page: 268
ending page: 277
doi: 10.57093/metansi.v8i2.417

Perencanaan Dan Pengembangan Sumber Daya Manusia Dalam Meningkatkan Kualitas Pelayanan Kesehatan Di Puskesmas Pauh Kambar
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description: Quality health services are a basic need of the community and are an important factor in the success of national health development. The quality of human resources (HR) is the main element in determining the success of health services. One of the Health Centers in Pauh Kambar, West Sumatra still faces challenges in planning and developing HR. The challenges faced include health workers, low technical competence, suboptimal distribution and managerial and development in the form of training that is still lacking. The purpose of this study was to identify inhibiting and supporting factors in planning and developing HR and their relationship to the quality of health services at the Pauh Kambar Health Center. This study is a descriptive qualitative study with direct interview observation methods and journal literature reviews. The results of the study indicate that there are Human Resource problems at the Pauh Kambar Health Center that affect health services, namely the lack of Human Resource development through training and seminars due to the lack of attention and role of the local government, then the limited budget efficiency factor in developing health worker HR.
subject: Articles
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creator: Benni Satria
creator: Muhammad Darrel Affitra
creator: Rezky Aditya
creator: Ramdani Bayu Putra
rights: Copyright (c) 2025 Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
date: 2025-10-25
publication date: 2025-10-25
starting page: 259
ending page: 267
doi: 10.57093/metansi.v8i2.402

Analisis Rasio Profitabilitas Sebagai Indikator Kinerja Keuangan di PT Wilmar Cahaya Indonesia Tbk
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description: Penelitian ini bertujuan untuk menganalisis rasio profitabilitas sebagai indikator kinerja keuangan pada PT Wilmar Cahaya Indonesia Tbk selama tahun 2024. Rasio profitabilitas merupakan alat ukur penting yang digunakan untuk mengevaluasi kemampuan perusahaan dalam menghasilkan laba dari aset, ekuitas, dan penjualannya. Dalam studi ini, tiga rasio utama yang dianalisis adalah Return on Assets (ROA), Return on Equity (ROE), dan Net Profit Margin (NPM). Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Berdasarkan hasil analisis, diketahui bahwa pada tahun 2024, perusahaan mencatatkan laba tahun berjalan sebesar Rp324.942.516.449, total aset sebesar Rp2.385.281.736.023, dan total ekuitas sebesar Rp1.908.791.069.163. Hasil perhitungan menunjukkan bahwa ROA perusahaan adalah sebesar 13,63%, ROE sebesar 17,03%, dan NPM sebesar 4,06%. Nilai-nilai tersebut mengindikasikan bahwa PT Wilmar Cahaya Indonesia Tbk memiliki kinerja keuangan yang solid dan efisien dalam mengelola aset serta modal yang dimiliki. Penelitian ini diharapkan dapat memberikan kontribusi bagi manajemen perusahaan, investor, dan peneliti lainnya dalam mengevaluasi dan membandingkan kinerja perusahaan sejenis di industri pangan dan agribisnis.
subject: Articles
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creator: Jeni Putriani
creator: Rizha Desty
creator: Indi Ramadani
creator: Robi Saputra
creator: Helmi Herawati
rights: Copyright (c) 2025 Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
date: 2025-10-25
publication date: 2025-10-25
starting page: 253
ending page: 258
doi: 10.57093/metansi.v8i2.411

Peran Rasio Likuiditas Dalam Menilai Kemampuan Perusahaan Memenuhi Kewajiban Jangka Pendek
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description: Penelitian ini bertujuan untuk menganalisis peran rasio likuiditas, khususnya current ratio dan quick ratio, dalam menilai kemampuan PT Indofood Sukses Makmur Tbk dalam memenuhi kewajiban jangka pendek. Latar belakang penelitian ini dilandasi oleh pentingnya kestabilan likuiditas perusahaan di tengah kondisi ekonomi yang fluktuatif, serta penurunan rasio likuiditas Indofood yang tercatat dalam laporan keuangan tahun 2024. Metode penelitian yang digunakan adalah pendekatan kuantitatif deskriptif dengan teknik studi kasus, menggunakan data sekunder dari laporan keuangan Indofood tahun 2023 dan 2024. Hasil analisis menunjukkan bahwa current ratio Indofood meningkat dari 0,89 menjadi 1,02, sementara quick ratio naik dari 0,58 menjadi 0,71. Meskipun mengalami perbaikan, kedua rasio tersebut masih berada di bawah standar ideal 2:1 untuk current ratio dan 1:1 untuk quick ratio, yang mengindikasikan bahwa perusahaan masih menghadapi risiko likuiditas jangka pendek. Temuan ini menunjukkan bahwa rasio likuiditas merupakan indikator strategis dalam mengidentifikasi kesehatan keuangan perusahaan dan mendasari keputusan manajerial dalam perencanaan kas, struktur pendanaan, dan pengelolaan modal kerja. Penelitian ini merekomendasikan agar Indofood meningkatkan efisiensi pengelolaan aset lancar serta mengurangi ketergantungan terhadap liabilitas jangka pendek untuk memperkuat stabilitas keuangan jangka pendek.
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creator: Edo Mardiansyah
creator: Nyedia Oktaviani
creator: Sherin Anjeli
creator: Helmi Herawati
rights: Copyright (c) 2025 Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
date: 2025-10-21
publication date: 2025-10-21
starting page: 245
ending page: 252
doi: 10.57093/metansi.v8i2.397

Analisis Faktor Yang Mempengaruhi Akuntabilitas Pengelolaan Dana Desa (Studi Pada Desa Kertosari, Jember)
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description: This study aims to analyze the effect of budget target clarity, village apparatus competence, leadership style, community participation, and reporting system on the accountability of village fund management in Kertosari Village, Jember. This research uses quantitative methods with a survey approach through questionnaires. The population in this study were all village officials and the community in Kertosari Village, Jember. The data collection technique used was simple rondem sampling method using a sample of 60 respondents. The data analysis technique was carried out by multiple linear regression. The results showed that partially the variables of village apparatus competence, leadership style, community participation, and reporting system had a significant effect on the accountability of village fund management and the clarity of budget targets had no significant effect. Meanwhile, simultaneously the variables of budget target clarity, village apparatus competence, leadership style, community participation, and reporting system have a significant effect on the accountability of village fund management. This finding confirms that increasing the competence of village officials, effective leadership, community involvement, and a transparent reporting system play an important role in realizing the accountability of village fund managementand.
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creator: Maulinda Suryani Putri
creator: Diana Dwi Astuti
creator: Mainatul Ilmi
rights: Copyright (c) 2025 Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
date: 2025-10-21
publication date: 2025-10-21
starting page: 235
ending page: 244
doi: 10.57093/metansi.v8i2.392

Promo Gofood Dan Kemudahan Penggunaan Gopay Sebagai Faktor Penentu Keputusan Pembelian Mahasiswa Manajemen Universitas Negeri Medan
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description: Penelitian ini bertujuan untuk menganalisis pengaruh promo GoFood dan kemudahan transaksi GoPay terhadap keputusan pembelian mahasiswa Fakultas Ekonomi Universitas Negeri Medan. Dengan pendekatan kuantitatif dan 102 responden, hasil menunjukkan bahwa kedua variabel berpengaruh signifikan, di mana promo GoFood memberikan pengaruh paling dominan. Model ini mampu menjelaskan 94,7% variasi keputusan pembelian. Temuan ini menegaskan pentingnya promosi digital dan kemudahan transaksi dalam memengaruhi perilaku konsumen mahasiswa.
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creator: Adelina Lubis
creator: Dina Sarah Syahreza
creator: Dina Aulia
creator: Indah Permatasari Tambunan
creator: Kharisma Nurbani
creator: Marsela Natalie Hutapea
rights: Copyright (c) 2025 Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
date: 2025-10-21
publication date: 2025-10-21
starting page: 224
ending page: 234
doi: 10.57093/metansi.v8i2.405

Strategi Pengelolaan Sdm Guna Peningkatan Kinerja Karyawan Di Era Digital (Studi Kasus Pada Franchise Mixue Teluk Jambe, Karawang)
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description: Study examines Mixue digital HR strategy addressing digital era challenges and youth workforce needs. Analyzes digital implementation in recruitment, training, and performance evaluation at Mixue Teluk Jambe. Assesses HRIS, digital training effectiveness, productivity impacts, and youth-oriented technology integration challenges.This qualitative case study research examines Mixue Teluk Jambe digital HR strategy through interviews and field observations in May 2025. The location was chosen as a representation of the challenges of local F&B retail digitalization. Data is presented descriptively to clearly describe HR management practices, employee perceptions, and technology implementation in the field. Mixue Teluk Jambe optimizes HR management through three digital approaches: technology training for daily operations, integrated HRIS system, and communication via WhatsApp (internal) and Instagram (external). This implementation has successfully increased operational efficiency, strengthened team collaboration, and attracted young talent through adaptive digital strategies. Mixue Teluk Jambe enhances business performance through digital HR transformation featuring: tech training, HRIS recruitment system, and WhatsApp/Instagram communication. Future development requires: integrated apps, microlearning training, and TikTok/LinkedIn expansion. This strategy strengthens competitiveness while serving as a digital HR model for F&B businesses.
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creator: Azzahra Ramadhany
creator: Aqmal Maulana
creator: Diandra Meivita Hanum
rights: Copyright (c) 2025 Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
date: 2025-10-21
publication date: 2025-10-21
starting page: 216
ending page: 223
doi: 10.57093/metansi.v8i2.395