https://jurnal.unprimdn.ac.id/index.php/ISBN/issue/feed PUBLISH BUKU UNPRI PRESS ISBN 2025-02-21T02:59:51+00:00 YONATA LAIA unpripress@unprimdn.ac.id Open Journal Systems https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6590 INTERNATIONAL CONFERENCE ON ECONOMIC, BUSINESS, MANAGEMENT AND ACCOUNTING (ICEBESMA) 2025-02-21T02:59:51+00:00 <p>Buku prosiding ini mencakup beragam topik dan pendekatan dalam bidang tersebut. Semoga rangkuman dari makalah-makalah yang disajikan di sini dapat menjadi referensi yang bermanfaat bagi para akademisi, praktisi, dan peneliti dalam menjalankan kajian dan aktivitas mereka. Kami berharap buku prosiding ini dapat menjadi salah satu sarana yang memperluas wawasan, memperkaya literatur ilmiah, dan mendorong terciptanya kolaborasi lebih lanjut di antara para pelaku dalam bidang ekonomi, bisnis, manajemen dan akuntansi.</p> 2025-02-21T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6418 Effectiveness of Using Organic and Liquid Fertilizers Based on Palm Oil Mill Waste 2025-01-25T04:40:14+00:00 lubisyusniar niar lubisyusniar@gmail.com Taslim Harefa TaslimHarefa@gmail.com Martial Martial@gmail.com <p>This study aimed to assess the effectiveness of organic and liquid fertilizers derived from palm oil mill waste as an alternative to improve soil quality and control Ganoderma in PT Padasa Enam Utama plantations. This study used the DEA model, one of three model approaches, to evaluate how effectively processing palm oil waste into organic fertilizer is. The results showed that using organic fertilizers from palm oil mill waste significantly improved soil quality, as indicated by increased organic matter content and soil microorganism activity. Compared to conventional methods, this treatment also reduced the level of Ganoderma attacks by 40% and increased production yields by 15%. This success was supported by policies that focused on the ease of use of technology, employee encouragement to use it properly, and synergy of encouragement.</p> 2025-02-18T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6419 The Effect Of Capital Adequacy Ratio, Loan Deposit Ratio, And Non-Performing Loan On Financial Performance With Credit Risk As An Intervening Variable In Banking Companies Listed On The Indonesia Stock Exchange In The 2021-2023 Period 2025-01-25T04:31:52+00:00 Bona Hermanto Damanik bona.damanik@gmail.com Efendy Pakpahan efendy.pakpahan@gmail.com Yeni Ariesa yeni.ariesa@gmail.com <p>Competition in the banking industry is getting fiercer in this modern era. Rapid digitalization has opened up opportunities for various types of financial institutions, both conventional and digital, to offer increasingly diverse and innovative banking products and services. This increasingly tight competition has a significant impact on banking financial performance. This study aims to determine whether the capital adequacy ratio, loan-to-deposit ratio, and non-performing loans affect financial performance through credit risk as an intervening variable in banking companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The research population is companies listed as banking companies on the Indonesia Stock Exchange 2021-2023. The research sampling technique uses purposive sampling. The data collection technique is secondary data from the annual report from the IDX website and the company website. The data analysis technique uses quantitative data processed with Partial Least Square (SEM) assisted by SmartPLS software. The results of the study show that the capital adequacy ratio and loan-to-deposit ratio harm credit risk. Non-performing loans have a positive but insignificant effect on credit risk. Capital adequacy ratio and credit risk have a positive but insignificant effect on financial performance. Loan to deposit ratio and non-performing loans harm financial performance. Credit risk is unable to mediate the effect of capital adequacy ratio, loan-to-deposit ratio, and non-performing loans on financial performance.</p> <p> </p> <p>Keywords: Capital Adequacy Ratio, Loan to Deposit Ratio, Non-Performing Loan, Credit Risk, Credit Risk, Financial Performance, Return on Assets, Loan Loss Provision, Bank, Indonesia Stock Exchange</p> 2025-02-18T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6420 THE INFLUENCE OF EMPLOYEE ENGAGEMENT AND QUALITY OF WORK LIFE ON EMPLOYEE PERFORMANCE THROUGH JOB SATISFACTION AS AN INTERVENING VARIABLE IN INSPECTORATE OF LABUHANBATU DISTRICT. 2025-01-25T04:41:34+00:00 Pati Gunawan Leonardo Leonardo222@gmail.com Heri Azlan HeriAzlan@gmail.com Salman Faris SalmanFaris@gmail.com Fajar Rezeki Ananda Lubis Fajarrezki@gmail.com Yeni Rafita Sihombing Yenirafita@gmail.com <p>This research aims to determine whether Employee Engagement and Quality of Work Life influence performance through Job Satisfaction as an intervening variable for North Labuhanbatu Regency Inspectorate employees. The research was conducted on permanent employees (PNS) at the North Labuhanbatu Regency Inspectorate. The population in this study was 36 people. Due to the small population, the sampling technique in this study was a saturated sample with a sample size of 36 people. The data collection technique que used is primary data in the form of a questionnaire and secondary data obtained through documentation studies. The data analysis technique uses quantitative data processed with the SPSS version 25 program, namely the t test, Sobel test and path analysis. The results obtained in this research show 1) there is a positive and significant influence between Employee Engagement on Job Satisfaction, 2) there is a positive and significant influence between Quality of Work Life on Job Satisfaction, 3) there is a positive and significant influence between the Employee Engagement variable on Performance, 4) there is a positive and significant influence between Quality of Work Life on Performance, 5) there is a positive and significant influence between Job Satisfaction on Performance, 6) There is an influence between Employee Engagement on Performance through Job Satisfaction as an intervening variable, 7) There is an influence between Quality of Work Life on Performance through Job Satisfaction as an intervening variable.</p> <p>&nbsp;</p> <p>Keywords: Employee Engagement, Job Satisfaction, Performance and Quality of Work Life<em>.</em></p> 2025-02-20T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6421 The Effect Of Company Size, Profitability, Liquidity, And Company Growth On Going Concern Audit Opinion In Manufacturing Companies Listed On The Indonesia Stock Exchange (Idx) In 2020-2022 2025-01-25T04:45:33+00:00 Jason Angdinata jason.angdinata@gmail.com Herlin Munthe herlinmunthe@gmail.com Yeni Rafita Sihombing yeni.sihombing@gmail.com Melfrianti Romauli Purba melfrianti.purba@gmail.com Rifqah Harahap rifqahharahap@gmail.com <p>This observation aims to test the Influence of Company Size, Profitability, Liquidity, and Company Growth on Going Concern Audit Opinions in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The quantitative approach is that the results of the research calculations were tested with PLS. The population in this study was 287 all manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research sample was 26 companies with an observation sample of 78 company data and was applied using the Purposive Sampling technique. The results of the study show that Company Size does not affect Going Concern Audit Opinions in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) in 2020-2022. Profitability does not affect Going Concern Audit Opinions in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) in 2020-2022. Liquidity does not affect Going Concern Audit Opinion in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) in 2020-2022. Company Growth does not affect Going Concern Audit Opinion in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) in 2020-2022. Company Size, Profitability, Liquidity, and Company Growth do not affect Going Concern Audit Opinion in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) in 2020-2022.</p> 2025-02-18T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6422 The Impact of Online Customer Review and Online Customer Rating on Purchase Interest with Trust as an Intervening Variable at Shopee Marketplace (Empirical Study of FE UNPRI Students) 2025-01-25T04:46:45+00:00 Lidya Haryati Bintang Bintang lidyaharyatibintang@gmail.com Yusuf Ronny Edward YusufRonnyEdward@gmail.com Fenny Krisna Marpaung FennyKrisnaMarpaung@gmail.com <p>PT. Shopee International Indonesia is a company engaged in online product sales, known for its Shopee application. Shopee was introduced as a mobile application-based e-commerce platform at the end of May 2015. The sampling method used is Purposive Random Sampling, where samples meeting specific criteria are selected randomly. The criteria for selecting samples in this study are, Owning the Shopee application, Having made online purchases using Shopee, and Choosing fashion products. The population in this study comprises all students of the Faculty of Economics at Universitas Prima Indonesia in 2024, with a total sample size of 232 respondents. The data collection techniques employed include primary data in the form of questionnaires and secondary data obtained through documentation studies. The data analysis technique uses quantitative data processed with the SPSS program, including t-tests and the coefficient of determination (R²). The results of this study indicate, 1)There is a significant influence of online customer reviews and online customer ratings on trust, 2)There is a significant influence of online customer reviews and online customer ratings on purchase interest, 3)There is a significant influence of trust in service quality on purchase interest, 4)The trust variable is able to mediate the relationship between online customer reviews and purchase interest, 5)The trust variable is able to mediate the relationship between online customer ratings and purchase interest.</p> 2025-02-17T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6424 The Effect Of Compensation And Engagement on Employee Performance In PT. Perkebunan Nusantara 2025-01-25T04:48:28+00:00 Budi Susilo budi.susilo@gmail.com Syaifuddin syaifuddin@gmail.com Sofiyan sofiyan@gmail.com <p>Companies must understand the needs of the company. This is because companies must consider several things to develop their business. This study will investigate whether compensation and employee engagement have an impact on the performance of PT. Perkebunan Nusantara. Data collection using associative research and literature review. The results of the study indicate that compensation has a significant impact on employee performance, and employee engagement also has a significant impact on employee performance. This is because when employees are involved in every activity, the cooperation process will run well. So, each variable has a relationship and impact on a company.</p> 2025-02-18T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6426 The Effect Of Digital Marketing And Non-Cash Payments (E-Wallet) on Increasing Student’s Buying Interest Through Consumer Trust as an Intervening Variable at STKIP Pangeran Antasari Medan 2025-01-25T04:52:17+00:00 Eka Chairani eka.chairani@gmail.com Rosita Bangun rosita.bangun@gmail.com Fenny Krisna Marpaung fenny.marpaung@gmail.com <h2>The influence of the use of digital marketing and non-cash payments (E-Wallet) on increasing purchasing power through consumer trust, as an intervening variable in STKIP students. The business environment of a digital marketing company consists of actors and forces originating from outside the marketing management function that influence management's ability to run a digital marketing business in the modern era today. Non-cash payments (E-Wallet) are one of the products in server-based digital payments which are part of financial technology. Digital payment is a non-cash payment system where the payment method is carried out by consumers by making inter-bank transfers based on online payments using certain applications or chips. So that they can use the application easily. Digital payments are server-based</h2> 2025-02-18T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6428 The Effect of Understanding Accounting, Utilisation of Regional Financial Accounting Information Systems and the Role of Internal Audit on the Quality of Local Government Financial Statements 2025-01-25T04:55:58+00:00 Putri Elfrinanda Yovancha Simatupanga PutriElfrinandaYovancha@gmail.com Netti Krisna Sitompula NettiKrisnaSitompula@gmail.com Rosenda Royani Lumban Tungkupa RosendaRoyaniLumbanTungkupa@gmail.com <p>The following research examines the influence of accounting literacy, SIAK, and internal audit on the quality of financial statements of the Medan City Government. Quality financial reports support transparency, accountability, public trust, and sustainable regional development. Variables analyzed include accounting understanding (including knowledge and skills in accounting), use of SIAK to support the efficiency and accuracy of financial data processing, and internal audit capability to ensure the reliability of financial reporting. This includes the role you want to secure. Testing and evaluation. This research used the purposive sampling method to survey relevant agencies in the Medan City Government. Data analysis using multiple linear regression showed that accounting knowledge, SIAK, and internal audit positively affect the quality of financial reports of the Medan City Government. The findings recommend that local governments improve their organizational capacity, utilize information technology, and strengthen their internal monitoring function to improve the quality of their reports.</p> 2025-02-17T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6429 The Effect Of Financial Literacy, Fintech P2p Lending, And Payment Gateway On The Financial Performance Of Msmes In Medan City (Case Study Of Medan Petisah 2020-2024) 2025-01-25T04:57:10+00:00 Rafida Khairani rafida.khairani@gmail.com Seventani Oriza Sativa Sitorus seventani.sitorus@gmail.com Deswita Hutapea deswita.hutapea@gmail.com Desy Marsaulina Marbun desy.marbun@gmail.com Debby Chyntia Ovami debby.ovami@gmail.com <p>In Indonesia, MSMEs play an important role in the economy as a way to accelerate regional development. However, MSMEs often experience delays in their development, due to several problems that often occur, such as difficulty obtaining financing and lack of financial literacy knowledge. Some efforts that can be made include increasing financial literacy knowledge and utilizing fintech p2p lending and payment gateways. The research objective is to find out whether there is an influence of financial literacy, fintech p2p lending, and payment gateway on the financial performance of MSMEs in Medan City. Quantitative research methods using primary and secondary data by distributing to MSME players in Medan City totaling 87 samples. The results of this study can be seen from the R square value, which is 81.8%, which means that financial literacy in fintech p2p lending and payment gateway affect the financial performance of MSMEs in Medan city, while the remaining 18.2% is influenced by other variables not examined in this study.</p> 2025-02-18T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6431 The Effect Of Liquidity, Capital Structure, And Dividend Policy On Company Value With Profitability As An Intervening Variable In The Consumer Industry Sector Period 2019-2023 2025-01-25T04:59:59+00:00 Jackson Heber Parningotan jackson.heber@gmail.com Nagian Toni nagian.toni@gmail.com Yeni Ariesa yeni.ariesa@gmail.com <p>This study analyzes the effect of liquidity, capital structure, and dividend policy on firm value with profitability as an intervening variable in the consumer industry sector for the period 2019-2023. This study uses a quantitative approach with the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method. The data used are the annual financial reports of 18 consumer industry sector companies listed on the Indonesia Stock Exchange during the study period. The results of the study indicate that capital structure and profitability directly have a significant effect on firm value, dividend policy shows a significant effect on Profitability, capital structure has a significant effect on firm value, while liquidation and dividend policy do not affect firm value, while liquidation does not significantly affect profitability, capital structure does not affect profitability. Profitability is proven to act as an intervening variable in the relationship between liquidation, capital structure, and dividend policy do not affect firm value through profitability, This study provides practical implications for company management to optimize capital structure to increase firm value through profitability. In addition, the results of this study can also be a consideration for investors in evaluating investment opportunities in the consumer industry sector.</p> <p> </p> 2025-02-18T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6432 Embarkation Haji Dormitory Utilization Model For the Empowerment of Local Communities 2025-01-25T05:02:21+00:00 I Ketut Sirna Sirna IKetutSirna@gmail.com Yeyen Komalasari YeyenKomalasari@gmail.com Dewa Putu Oka Prasiasa DewaPutuOkaPrasiasa@gmail.com <p>The utilization model of the Hajj embarkation dormitory has significant potential for empowering local communities and increasing non-tax state revenue. However, its current utilization remains suboptimal due to limitations in facilities, management standards, lack of innovation, and minimal involvement of local business actors. This study aims to analyze the utilization model of Hajj dormitories equivalent to star-rated hotels to enhance the welfare of the surrounding communities. The research employs a mixed-method approach, incorporating qualitative and quantitative methods through interviews, field observations, and data analysis. The findings indicate that optimizing Hajj dormitories can be achieved by improving product quality, service standards, and management in accordance with SNI-ISO 9001. Furthermore, Hajj dormitories can be repurposed for various functions, such as public accommodations, training centers, spiritual tourism, and event venues. Involving local communities in the management of Hajj dormitories also contributes to economic growth by creating employment and business opportunities. With a more strategic management model, Hajj embarkation dormitories can be utilized productively throughout the year, beyond the Hajj season.</p> 2025-02-17T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6433 The Effect Of Liquidity, Leverage, And Profitability On Dividend Policy With Financial Distress As A Moderating Variable In Manufacturing Companies Sub Sector Food And Beverage Listed On The Indonesia Stock Exchange For The Period 2018-2022 2025-01-25T05:03:53+00:00 Ivan Oswin ivan.oswin@gmail.com Aremi Evanta Tarigan aremi.tarigan@gmail.com Enda Noviyanti Simorangkir enda.simorangkir@gmail.com Galumbang Hutagalung galumbang.hutagalung@gmail.com Sauh Hwee Teng sauh.hwee.teng@gmail.com <p>Dividend policy is a strategic corporate decision on how profits will be utilized, whether distributed to shareholders as dividends or retained to support future investment financing. The indicator used to measure dividend policy in this study is the Dividend Payout Ratio. Liquidity is the company's ability to meet short-term obligations by utilizing current assets easily convertible to cash, such as receivables, inventories, and cash. The indicator for liquidity measurement in this study is the Current Ratio. Leverage indicates the extent to which a company utilizes borrowed funds or debt to finance its assets or operations, measured by the Debt to Asset Ratio. Profitability represents the company's ability to generate profits from its operations within a specific period, measured by the Return on Total Assets. Financial distress is a critical condition in which a company faces significant financial difficulties threatening its operational continuity, measured by the Altman Z-Score. This study aims to analyze the influence of liquidity, leverage, and profitability on dividend policy with financial distress as a moderating variable. This study was conducted on 42 companies, with 17 selected as samples using purposive sampling for the 2018- 2022 period. Data analysis employed quantitative methods with Smart PLS software. The results showed that liquidity and leverage influence dividend policy, while profitability does not. Financial distress moderates the effect of profitability on dividend policy but does not moderate the effect of liquidity and leverage on dividend policy.</p> <p><strong>Keywords:</strong> Financial Distress, Liquidity, Leverage, Profitability, Dividend Policy.</p> 2025-02-18T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6435 Capital Structure, Current Ratio, Company Size to Company Value with ROA as Moderating 2025-01-25T05:07:48+00:00 Namira Ufrida Rahmi Rahmi NamiraUfridaRahmi@gmail.com AlbertHerlambang AlbertHerlambang@gmail.com Effendy Pakpahan EffendyPakpahan@gmail.com Helman Helman@gmaiil.com Galumbang Hutagalung GalumbangHutagalung@gmail.com <p>This research aims to study and analyze the influence of capital structure, current ratio, and company size on company value with return on assets as a moderating variable in food and beverage businesses listed on the Indonesia Stock Exchange from 2019 to 2023. This quantitative research uses the documentation method. 39 F&amp;B companies listed on the Indonesia Stock Exchange are the subjects of this research. The purposive sampling method was used to select 17 companies for this research. Data analysis was carried out using moderation analysis of the SPSS program. The results show that capital structure has a negative effect on firm value, current ratio has a positive effect on firm value, firm size has a negative effect on firm value, return on assets can moderate the effect of capital structure on firm value,return on assets can moderate the effect of the current ratio on firm value,return on assets can moderate the effect of firm size on firm value.</p> 2025-02-17T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6436 The Effect Of Marketing Mix Strategy In Influence Consumer Decisions at Pos Indonesia (Persero) Medan 2025-01-25T05:09:18+00:00 Rebecca Evadine rebecca.evadine@gmail.com Syaifuddin syaifuddin@unprimdn.ac.id Yusuf Ronny Edward yusuf.edward@gmail.com <p>Consumers of PT Pos Indonesia (Persero) Medan are the subjects of this study. The purpose of this study is to study and analyze how the implementation of corporate social responsibility and marketing mix strategies affect consumer decisions. This study took a sample of 258 people who responded, using a purposive sampling technique. The data analysis method is the Structural Equation Partial Least Square (SEM PLS) Model. The results of the study indicate that the marketing mix (goods, prices, and locations) and the implementation of corporate social responsibility have a positive and significant impact on consumer decisions; however, physical evidence does not have a significant impact on consumer decisions. Improving the marketing mix is ​​important to improve consumer decisions, especially the products and prices offered, strategic business locations, attractive promotions, proactive employees, and easy transaction processes. In addition, it is necessary to improve the implementation of corporate social responsibility to increase public trust in the Company</p> <p><strong>Keywords</strong>: Marketing Mix Strategy, Influencing Consumer Decisions, At PT Pos Indonesia</p> 2025-02-18T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6437 The Effect of Personal Selling, Product Quality, and Pricing on Customer Purchase Decisions of PT. Sukses Otomotif Sejahtera Medan 2025-01-25T05:15:48+00:00 Willsen Wijaya willsen.wijaya@gmail.com Ketty Chendrian ketty@gmail.com Roza Maya Sari roza@gmail.com Efry Kurnia efry@gmail.com <ol> <li>Sukses Otomotif Sejahtera is a company engaged in sales as a distributor of engine products and car spare parts located at Jalan Komp. Karya Prima Medan. This study aims to evaluate the effect of personal selling, product quality, and pricing on the purchasing decisions of PT. Sukses Otomotif Sejahtera Medan customers. The research population that will be used in the study is: all customers who make purchases at the company as many as 149 customers. In connection with the number of customers totaling 149 people will be used as the population, the determination of the research sample using the Slovin technique obtained as many as 109 research samples. Sampling was carried out through accidental sampling, where customers who were met accidentally were used as research samples. The results of the study indicate that Personal Selling has a positive and significant effect on Consumer Purchasing Decisions of PT. Sukses Otomotif Sejahtera. Product Quality has a positive and significant effect on Consumer Purchasing Decisions of PT. Sukses Otomotif Sejahtera. Pricing has a negative and significant effect on Consumer Purchasing Decisions of PT. Sukses Otomotif Sejahtera. Simultaneously Personal Selling, Product Quality, and Pricing have a significant effect on Consumer Purchasing Decisions of PT. Prosperous Automotive Success.</li> </ol> 2025-02-18T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6438 THE INFLUENCE OF INTELLECTUAL CAPITAL, LIQUIDITY, AND OPERATIONAL EFFICIENCY ON THE GROWTH OF BANKING PROFITABILITY IN INDONESIA (CASE STUDY OF BANKING COMPANIES 2020-2023) 2025-01-25T05:15:52+00:00 Balqis Nathasa BalqisNathasa@gmail.com Purnama Yanti Purba PurnamYantiPurba@gmail.com Harwin Kaur HarwinKaur@gmail.com <p>The phenomenon of increasing ROA in banking since 2021, the importance of intellectual <br>capital, liquidity, and operational efficiency in a company and the results of previous research <br>motivate this research. The purpose of this study is to determine whether Intellectual Capital, <br>Liquidity, and Operational Efficiency affect banking growth in Indonesia.The type of research <br>used is casual explanatory. The data analysis method is multiple linear regression analysis. The <br>technique of determining the sample is purposive sampling. The results showed that partially <br>Intellectual Capital has a positive and significant effect on the growth of banking profitability, <br>Liquidity does not affect and is insignificant to the growth of banking profitability, and <br>Operational Efficiency has a negative and significant effect on banking growth in Indonesia <br>listed in BEl in 2020-2023. In addition, simultaneously shows that Intellectual Capital, <br>Liquidity, and Operational Efficiency have a positive and significant effect. <br>Keywords: Intellectual Capital, Liquidity, Operational Efficiency, Profitability and Banking <br>in Indonesia</p> 2025-02-20T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6439 Cash Flow Forecast Analysis Strategic Planning: A Case Study Of An Ethekwini-Based Non-Profit Organisation 2025-01-25T05:16:16+00:00 Zamanguni H Gumede Zamanguni@gmail.com <p>Non-profit organizations (NPOs) face challenges in exploring the full benefit of using cash flow forecasting and the relevant analysis to inform their sustainability due to disenabling constraints. The study aimed to evaluate the effects of the adequate use of cash flow forecast analysis in the strategic planning of NPOs. Qualitative research using interviews and a document analysis sought to evaluate these effects. The sample consisted of executive members of the board and financial officers who were purposively selected to be interviewed based on their knowledge using semi-structured, in-depth interviews. Conventional thematic analysis using NVivo and document analysis were used as data analysis techniques. From the study findings, it was evident that the NPO used information obtained from the cash flow forecast analysis to set and achieve feasible goals in meeting its mandate. The demonstrated effect of using information from the forecast analysis contributed to 75% of the core drivers of its strategic plan, essentially to the NPO’s sustainability goals. The study contributes to the NPO sector by informing NPOs on incorporating cash flow forecast analysis as a strategic tool for planning.</p> 2025-02-17T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6440 The Influence Of Leadership And Work Environment On Staff Performance At PT Permodalan Nasional Madani (Pnm) Siantar Branch 2025-01-25T05:19:14+00:00 Yasatulo Lase YasatuloLase@gmail.com Syaifuddin Syaifuddin@gmail.com Sofiyan Matondang SofiyanMatondang@gmail.com <p>One of the reasons why employees are more productive in a company is their work environment and their leadership. Therefore, this study will investigate whether the work environment and leadership style affect the performance of employees of PT Permodalan Nasional Madani (PNM) Siantar Branch. The study was conducted using a quantitative method with 81 respondents. The results showed that work environment and leadership factors have a positive and significant impact on the performance of employees of PT Permodalan Nasional Madani (PNM) Siantar Branch. To advance in the company, leadership and work environment are the most important things.</p> <p>Keywords: Leadership, Work Environment, Staff Performance, PT Permodalan Nasional Madani</p> 2025-02-20T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6441 The Effect Of Personal Traits, Functional Value, And Brand Trust On App Love Of Students In Medan City 2025-01-25T05:18:29+00:00 Jamaluddin jamaluddin@gmail.com Syaifuddin syaifuddin@unprimdn.ac.id Sofiyan sofiyan@gmail.com <p>With the development of the increasingly advanced era, many students are trying to adjust their lifestyles. You can choose to buy goods online or in person. Students have been trapped in a hedonistic lifestyle and excessive shopping because of this lifestyle. Therefore, this study will investigate the influence of personal traits, functional values, and brand trust on the application of love in students in the city of Medan. Data were collected through quantitative literature studies. The results showed that Personal Traits have a positive and significant influence on App Love, as well as Functional Value. The Brand Trust variable also has a positive and significant influence on App Love.</p> <p><strong>Keywords:</strong> Personal Traits, Functional Value, Brand Trust, App Love, Students, Medan City</p> 2025-02-18T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6442 THE INFLUENCE OF ORGANIZATIONAL CLIMATE AND ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE THROUGH JOB SATISFACTION AS AN INTERVENING VARIABLE AT THE REGIONAL INSPECTORATE OF SOUTH LABUHANBATU REGENCY. 2025-01-25T05:22:26+00:00 Agus Salim AgusSalim@gmail.com Robert Tua Siregar Robert@gmail.com Salman Faris Salma@gmail.com Tuty Nainggolan TutyNainggolan@gmail.com Melinawati melinawati@gmail.com <p>This study aims to determine whether Organizational Climate and Organizational Culture affect Performance through Job Satisfaction as an intervening variable at the Regional Inspectorate of South Labuhanbatu Regency. The research was conducted on permanent employees (PNS) at the Regional Inspectorate of South Labuhanbatu Regency. The population in this study was 32 people. Due to the small population, the sampling technique in this study was a saturated sample with a sample size of 32 people. The data collection techniques used are primary data in the form of questionnaires and secondary data obtained through documentation studies. The data analysis technique uses quantitative data processed with the SPSS version 25 program, namely the t test, sobel test and path analysis. The results obtained in this study indicate 1) there is a positive and significant influence between Organizational Climate on Job Satisfaction, 2) there is a positive and significant influence between Organizational Culture on Job Satisfaction, 3) there is a positive and significant influence between Organizational Climate on Performance, 4) there is a positive and significant influence between Organizational Culture on Performance, 5) there is a positive and significant influence between Job Satisfaction on Performance, 6) there is a positive and significant influence between Organizational Climate on Performance through Job Satisfaction as an intervening variable, 7). There is a positive and significant influence between Organizational Culture on Performance through Job Satisfaction as an intervening variable.</p> <p>&nbsp;</p> <p><strong>Keywords</strong>: Organizational Culture, Organizational Climate, Job Satisfaction, and Performance.</p> <p><br><br></p> 2025-02-20T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6443 The Effect Of Price, Product Quality And Brand On Gs Astra Battery Purchase Decision At Pt Capella Patria Utama Medan 2025-01-25T05:21:45+00:00 Hansen Leonardi hansen.leonardi@gmail.com Cicely Lieanto cicely@gmail.com <p>The purpose of this study is to determine the effect of price, product quality and brand on purchasing decisions for GS Astra Batteries at PT Capella Patria Utama Medan. Consumers are interested in buying GS Astra Batteries by looking at the packaging, shape, and color because of the many imitation products, and the Astra Otoparts logo on the packaging will differentiate and attract consumers to buy GS Astra Batteries. The population in the study were consumers of PT Capella Patria Utama Medan from February to June 2023 totaling 356 people and the sample used the Slovin formula with a total of 188 people. The research method applies multiple linear regression analysis techniques. The results of the study are that the price variable partially has no positive and insignificant effect on purchasing decisions at PT Capella Patria Utama Medan. The product quality and brand variables partially have a positive and significant effect on purchasing decisions for GS Astra batteries at PT Capella Patria Utama Medan. The price, product quality and brand variables simultaneously have a positive and significant effect on purchasing decisions for GS Astra batteries at PT Capella Patria Utama Medan.</p> 2025-02-18T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6444 The Effect of Return on Assets (ROA), Earning Per Share (EPS), Net Profit Margin (NPM), Debt to Equity Ratio (DER), Price to Book Value (PBV) on Stock Returns Study Case : Hospital Companies Listed On The Indonesian Stock Exchange 2018-2022 2025-01-25T05:24:22+00:00 Monita Oktavia Sinaga monita.sinaga@gmail.com Putri Tresia Sihotang putri@gmail.com Dharma Amelia dharma@gmail.com Enda Noviyanti Simorangkir enda@gmail.com Keumala Hayati keumala@gmail.com <p>The purpose of this study was to obtain empirical evidence and analyze the influence of the variable Effect of Return On Asset, Earning Per Share, Net Profit Margin, Debt To Equity Ratio, Price to Book Value on Stock Returns (Empirical Study on hospital companies listed on the Indonesia Stock Exchange in 2018-2022). This type of research is quantitative research. all hospital companies listed on the IDX for the period 2018-2022, totaling 33. The sample used in this study was 8 companies. The type of data used in this study is secondary data sourced from the company's Annual Report. The data analysis technique uses descriptive analysis and multiple linear regression analysis analysis. Based on the results of the study, it was found that the variable Return On Asset has a significant effect on Stock Returns, Earning Per Share has no significant effect on Stock Returns, Net Profit Margin has no significant effect on Stock Returns, Debt To Equity Ratio has no significant effect on Stock Returns, Price to Book Value has a significant effect on stock returns. and Simultaneously Return On Asset, Earning Per Share, Net Profit Margin, Debt to Equity Ratio, Price to Book Value simultaneously have a significant effect on Stock Returns in Hospital companies listed on the IDX for the period 2018-2022.</p> 2025-02-18T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6445 The Influence of Organizational Governance and Financial Literacy in Increasing the Productivity of MSMEs (Ulamm) at BUMN PT Permodalan Nasional Madani (PNM) Medan Branch 2025-01-25T05:24:53+00:00 Deni Faisal Mirza DeniFaisalMirza@gmail.com Syaifuddin syaifuddin@unprimdn.ac.id Sofiyan Matondang sofiyan@gmail.com <p>It is important to know whether these elements affect business progress. Therefore, testing several relevant variables is very important. This study will investigate how Organizational Governance and Financial Literacy Affect the Productivity of MSMEs (Ulamm) in the Medan Branch of BUMN PT Permodalan Nasional Madani (Pnm). Data collection was carried out quantitatively. The results of the study show that organizational governance and financial literacy have a positive and significant impact on the productivity of MSMEs at the State-Owned Enterprise PT Permodalan Nasional Madani (Pnm) Medan Branch. Therefore, to advance MSMEs, it is necessary to improve organizational governance and financial literacy .</p> <p><strong>Keywords: </strong>Organizational Governance, Financial Literacy, Productivity of MSMEs (Ulamm), PT Permodalan Nasional Madani</p> 2025-02-20T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6446 THE INFLUENCE OF PERCEIVED ORGANIZATIONAL SUPPORT AND SUPERVISION ON EMPLOYEE PERFORMANCE THROUGH MOTIVATION AS AN INTERVENING VARIABLE AT THE FINANCIAL AND ASSET MANAGEMENT AGENCY OF THE LABUHANBATU DISTRICT 2025-01-25T05:27:57+00:00 Susanty Susanty Susanty1@gmail.com Siti Holijah SitiHolijah@gmail.com Salman Faris SalmanFaris@gmail.com Rosita Bangun RositaBangun@gmail.com <h2>Abstract</h2> <p>This study aims to determine whether Perceived Organizational Support and Supervision affect performance through motivation as an intervening variable at the Regional Financial and Asset Management Agency of Labuhanbatu Regency. The research was conducted on permanent employees (PNS) at the Regional Financial and Asset Management Agency of Labuhanbatu Regency. The population in this study was 39 people. Due to the small population, the sampling technique in this study was a saturated sample with a sample size of 39 people. The data collection techniques used are primary data in the form of questionnaires and secondary data obtained through documentation studies. The data analysis technique uses quantitative data processed with the SPSS version 25 program, namely the t test, sobel test and path analysis. The results obtained in this study indicate 1) there is a positive and significant influence between Perceived Organizational Support on Motivation, 2) there is a positive and significant influence between Supervision on Motivation, 3) there is a positive and significant influence between Perceived Organizational Support on Performance, 4) there is a positive and significant influence between Supervision on Performance, 5) there is a positive and significant influence between Motivation on Performance, 6) there is a positive and significant influence between Perceived Organizational Support on Performance through Motivation as an intervening variable, 7). There is an influence</p> <p>&nbsp;</p> <p><strong>Keywords</strong>: Performance, Motivation, Supervision, and Perceived Organizational Support</p> <p>&nbsp;</p> 2025-02-20T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6448 Determinants Of Consumers' Purchase Decisions For Modern Retail In Medan City 2025-01-25T05:28:51+00:00 Aryani Sairun sairun AryaniSairun@gmail.com Sugito sugito@gmail.com <p>The increase in retail business in a company is caused by many factors. Therefore, it is necessary to test variables that are considered appropriate to support the progress of retail business. Like this study will test whether production quality, service quality, and emotional affect purchases and loyalty by consumers in retail companies in Medan city. In this study, quantitative methods were used to collect data. The results of the study indicate that product quality has an influence on consumer purchases and loyalty; service quality also has a significant and positive influence on consumer purchases and loyalty; and emotional variables also have a significant influence on consumer purchases and loyalty, making them continue to buy the same product.</p> 2025-02-17T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6449 The Influence of Performance Allowances and Work Motivation on Employee Performance Through Education Level as an Intervening Variable at the LLDikti Office of Region I, North Sumatra 2025-01-25T05:30:32+00:00 Anthony Kelana Sembiring AnthonyKelanaSembiring@gmail.com Fenny Krisna Marpaung Fenn00KrisnaMarpaung@gmail.com Sofiyan sofiyan@gmail.com <p>The purpose of this study was to determine the Effect of Performance Allowances and Work Motivation on Employee Performance Through Education Level as an Intervening Variable at the LLDikti Office of Region I, North Sumatra. The population in this study was 62 people. Due to the small population, the sampling technique in this study was a saturated sample with a sample size of 60 people. The data collection technique used was primary data in the form of questionnaires and secondary data obtained through documentation studies. The data analysis technique used quantitative data processed with the SPSS version 26 program, namely the t-test, Sobel test and path analysis. The results obtained in this study indicate 1). performance allowances affect employee performance at the LLDikti Office of Region I, North Sumatra, 2). work motivation affects Employee Performance at the LLDikti Office of Region I, North Sumatra, 3). performance allowances affect the level of education at the LLDikti Office of Region I, North Sumatra, 4). work motivation affects the level of education at the LLDikti Office of Region I, North Sumatra, 5). education level affects employee performance at the LLDikti Office of North Sumatra, 6). performance allowances affect employee performance at the LLDikti office in North Sumatra Region I through education level as an intervening variable, 7). work motivation affects employee performance at the LLDikti office in North Sumatra Region I through education level as an intervening variable.</p> <p>Keywords: Performance Allowance, Work Motivation, Education Level, Employee Performance</p> 2025-02-20T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6450 The Influence Of Professional Skepticism, Auditor Independence, Competence, Auditor Experience On The Auditor'S Ability To Detect Fraud At Public Accounting Firms In The City Of Medan. 2025-01-25T05:33:06+00:00 Anasthasya Putri Br Sitepu AnasthasyaSitepu@gmail.com Enda Noviyanti Simorangkir Enda123@gmail.com Rasinta Ria Ginting Rasinta@gmail.com Putri Wahyuni PutriWahyuni@gmail.com <p><em>The purpose of this study was to determine the effect of professional skepticism, auditor independence, auditor competence and experience on the auditor's ability to detect fraud at KAP in Medan city. This type of research is descriptive research. The population in this study only consists of all auditors who worked at the Public Accounting Firm in Medan city. The sample used was 60 auditors. The method used in this research is quantitative research. Data was obtained through the Questionnaire method and data analysis was carried out using the Multiple Linear Regression Analysis method. The results showed that: (1) The variables of professional skepticism and auditor independence have no effect on the auditor's ability to detect fraud. (2) Auditor competence and experience variables have a significant effect on the auditor's ability to detect fraud. (3) Professional skepticism, auditor independence, auditor competence and experience simultaneously affect the auditor's ability to detect fraud.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong><em> Professional Skepticism, Auditor Independence, Competence, Auditor Experience, Auditor Ability to Detect Fraud.</em></p> <p>&nbsp;</p> 2025-02-20T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6451 Determinants Of Entrepreneurship In PT Propertindo Bersinar Pematang Siantar 2025-01-25T05:35:38+00:00 syaifuddin. Syaifuddinn syaifuddinn@unprimdn.ac.id Rosben Sihombing RosbenSihombing@gmail.com Robert Tua Siregar RobertTuaSiregar@gmail.com <p>The purpose of this study is to study and analyze the determination of entrepreneurship at PT Propertindo Bersinar Pematang Siantar using quality as an intervening variable. In addition, this study examines how the influence of quality interventions increases entrepreneurship at PT Propertindo Bersinar Pematang Siantar. This study involved customers of PT Propertindo Bersinar Pematang Siantar. This study involved 255 respondents, and the sampling was done purposively. Data analysis was carried out using the Structural Equation Model-Partial Least Square (SEM PLS). The results showed that trust, promotion, location, and price have a direct positive and significant effect on quality. Furthermore, trust, promotion, location, and price have a direct positive and significant effect on entrepreneurship. However, entrepreneurship is not directly influenced by location. Furthermore, quality as an intervening variable is able to mediate the influence of location and price positively and significantly on entrepreneurship. However, quality is not able to mediate the influence of trust and promotion on entrepreneurship. For consumers, PT Propertindo Bersinar Pematang Siantar considers that trust and quality are important factors in increasing entrepreneurship. So it is important for management to pay attention to and improve these factors for the sustainability of the company.</p> 2025-02-17T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6452 THEINFLUENCEOFPROFESSIONALISM,AUDITOR ETHICS, WORKEXPERIENCE,ANDAUDITFEESON AUDITQUALITYATTHEMEDANCITYHOOD 2025-01-25T05:38:15+00:00 Desy Juliana Br Tarigan Desyjuliana1@gmail.com Merry Rusida S Merry@gmail.com Tina Novianti Sitanggang TinaNoviantiSitanggang@gmial.com Rifqah Harahap Rifqah@gmail.com <p>ABSTRACT<br>This study is entitled “The Effect of Professionalism, Auditor Ethics, Work Experience, and<br>Audit Fees on Audit Quality at KAP Medan City”. The objectives of this study were to (1) Test<br>the effect of professionalism on audit quality; (2) Test auditor ethics on audit quality; (3) Test<br>work experience on audit quality; (4) Test audit fees on audit quality. The data collection method<br>used is by distributing questionnaires to auditors at KAP Medan City. Based on the research<br>results in this study, it is known that the variables of professionalism, auditor ethics, work<br>experience, and audit fees have a significant effect on audit quality.<br>Keywords: Profesionalisme, Etika Auditor, Pengalaman Kerja, Fee Audit, Kualitas Audit</p> 2025-02-20T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6453 Effect of Liquidity Ratio, Solvency Ratio, Activity Ratio, Profitability Ratio on Price Earning in Manufacturing Companies Listed on the Indonesia Stock Exchange for the period 2019 – 2022 2025-01-25T05:41:46+00:00 Merry Rusida S Rusida merryrusida@unprimdn.ac.id Alvin Yosafat Nainggolan alvin@gmail.com Ria Winda Sari Sihombing ria@gmail.com Paskah Ria Sitorus paskah@gmail.com Oky Syahputra oky@gmail.com <p>This study aims to determine the effect of liquidity ratio, solvency ratio, activity ratio, and profitability ratio on price earning in manufacturing companies listed on the Indonesia Stock Exchange. This research is a quantitative study using secondary data in the form of financial reports of companies listed on the Indonesia Stock Exchange for the period 2019-2022. Determination of the sample in this study using purposive sampling. The analysis carried out is Descriptive Statistical Test, Classical Assumption Test, Multiple Linear Regression Test (R2), and Determination Coefficient Test. The independent variables used in this study are liquidity ratio (X1), solvency ratio (X2), activity ratio (X3), and profitability ratio (X4). While the dependent variable is price earning (Y). The results showed that there was no significant effect of the liquidity ratio, solvency ratio, activity ratio, and profitability ratio on price earning in manufacturing companies listed on the Indonesia Stock Exchange. </p> 2025-02-18T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6454 THE INFLUENCE OF RETURN ON ASSETS, RETURN ON EQUITY, CURRENT RATIO, DEBT TO EQUITY RATIO AND COMPANY SIZE ON STOCK RETURNS IN FOOD AND BEVERAGE INDUSTRY MANUFACTURING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE 2025-01-25T05:42:02+00:00 Desiana Samosir DesianaSamosir@gmail.com Lasmian Rejeki J LasmianRejeki@yahoo.com Herlin Munthe HerlinMunthe@gmail.com Maduma Sari Sagala MadumaSariSagala@gmail.com <p>This research was conducted to understand how the effect of Return On Asset, Return On Equity, Current Ratio, Debt to Equity Ratio and Company Size on Stock Returns. This research is a quantitative study conducted on manufacturing companies listed on the IDX in the food and beverage industry. This research uses secondary data in the form of panel data for the period 2020-2023. The sample size taken from a population of 96 issuers was 33 issuers using purposive sampling method. The method of data collection in this research is through documentation, namely data in the form of company financial reports. Data analysis was carried out by multiple linear regression analysis. The research output proves ROA, ROE and CR have no significant effect on stock returns with a significance value of 0.7093, 0.9012 and 0.7268. DER and Company Size have a significant effect on stock returns with a significance value of 0.0128 and 0.0088.</p> <p>Keywords: Return On Asset, Return On Equity, Current Ratio, Debt to Equity Ratio, Company Size and Stock Returns</p> 2025-02-20T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6457 THE INFLUENCE OF SERVICE QUALITY, PRICE AND LOCATION ON CONSUMER PURCHASING DECISIONS ON CAPTAIN SERVICES FIELD BARBERSHOP 2025-01-25T05:45:23+00:00 Justine Hubert JustineHubert@gmail.com Mas Intan Purba MasIntanPurba@yahoo.com Yeslin Anatasya kho YeslinAnatasya@yahoo.com Nurul Wardani Lubis NurulWardani@gmail.com <h1>ABSTRACT</h1> <p>This study aims to assess and analyze the impact of service quality, price, and location on consumer purchasing decisions at Captain Barbershop in Medan. The study population consists of all customers who use Captain Barbershop services throughout 2022, with a total population of 9,574 people. Given the large population, the sample was determined using the Slovin formula with an error rate of 10%, so that 99 samples were obtained. The sampling technique used is accidental sampling, where respondents are randomly selected. The results showed that service quality has a positive and significant effect on purchasing decisions at Captain Barbershop Medan. Conversely, price has a negative and significant effect on purchasing decisions. Location also shows a positive and significant influence on purchasing decisions. Overall, service quality, price, and location together have a significant influence on purchasing decisions at Captain Barbershop Medan.</p> <p>&nbsp;</p> <p><strong>Keywords: </strong>Service Quality, Price, Location, Purchase Decision</p> 2025-02-20T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6458 Impact of Sales Growth, Profitability, Firm Size, and Leverage on Earnings Management with Corporate Governance as Moderation 2025-01-25T05:46:22+00:00 Daniel Sarumahaa sarumahaa sarumahaa@gmail.com darwin lie darwinlie@gmail.com <p>This study examines the impact of sales growth, profitability, company size, and financial leverage on earnings management, with corporate governance as a moderating factor. The sample consists of 20 food and beverage companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023, with a total of 120 data points. Using panel data analysis via SmartPLS version 4.1.0.8, the results show that sales growth and company size positively affect earnings management, while profitability has a negative impact. Financial leverage has no direct effect. Corporate governance weakens the effects of sales growth, company size, and leverage, while strengthening the negative effect of profitability. Additionally, corporate governance positively influences earnings management.</p> 2025-02-18T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6461 The Influence Of Soft Skills And Employee Empowerment Through Job Satisfaction On Civil Servant Performance In North Padang Lawas Regency 2025-01-25T05:48:16+00:00 Nurul Hikmatul Alawiyah NurulHikmatulAlawiyah@gmail.com Yusniar Lubis Yusniar@gmail.co.id Fajar Rezeki Ananda Lubis Fajarhitam@gmail.com <p><strong>Abstract</strong></p> <p>Employees help to improve and enhance the performance of the institution. Therefore, employee performance must be considered when they work. Therefore, this study will investigate the relationship between Job Satisfaction and Soft Skills with Civil Servant Empowerment in North Padang Lawas Regency. This study uses a quantitative method with 150 samples. The results of the study indicate that soft skills have a positive and significant effect on employee performance, and employee empowerment also has a significant effect on employee performance. In addition, job satisfaction can be mediated by soft skills and employee empowerment on employee performance.</p> <p>Keywords: Soft Skill, Employee Empowerment, Job Satisfaction, Employee Performance</p> 2025-02-20T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6462 The Impact of Digital Marketing and Product Innovation on Business Growth of Pekanbaru City MSMEs 2025-01-25T05:48:48+00:00 Williya Meta williya.meta@gmail.com Jeri Wandana wandana@gmail.com Arifin arifin@gmail.com <p class="Abstract"><span lang="EN-US" style="font-size: 12.0pt;">This study examines how digital marketing and product innovation affect business growth in MSMEs in Pekanbaru City, using a quantitative approach with an explanatory research design. This research focuses on the variables of digital marketing adoption and product innovation on MSME businesses. A thorough study of 100 MSMEs in various industries provided a wealth of information on demographics and the level of digital marketing adoption and product innovation. Regression analysis using SPSS 27 was used to evaluate the relationship between factors associated with business growth. The results of this study provide actionable insights for businesses and policymakers, showing a strong and significant positive relationship between the use of digital marketing and product innovation in driving MSME business growth.</span></p> <p class="Abstract"><span lang="EN-US" style="font-size: 12.0pt;">Keywords: <a name="_Hlk183765007"></a><em>Digital Marketing</em><em>, Product Innovation, MSMEs</em>.</span></p> 2025-02-19T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6463 The Analysis Of Financial Management Of Prima Indonesia University Faculty Of Law Students 2025-01-25T05:51:05+00:00 BayuWulandari wulandari bayuwulandari@gmail.com Vicky Roy vickyroy@gmail.com <p>This study aims to examine the effect of fintech payment, financial literacy, ease of use, information security, risk of use interest, and impression effect on the financial management of Prima Indonesia University law faculty students. This study uses causal research methods, and the sampling technique used is purposive sampling, which obtained a research sample of 99 respondents. The analysis technique used in this research is multiple linear regression analysis. The results showed that only two factors significantly influence student financial management behavior, namely ease of use and information security. The ease of use of fintech applications makes students feel more comfortable managing their finances. At the same time, the information security factor is a significant concern, as students are more likely to choose fintech apps that can keep their data and transactions safe. Meanwhile, other factors, such as fintech payment, financial literacy, risk of use interest, and impression effect, did not significantly influence how students manage their finances.</p> 2025-02-18T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6464 The Influence of Transformational Leadership and Kaizen Culture on Employee Performance at PT Asia Sakti Wahid Foods Manufactures 2025-01-25T05:50:15+00:00 Luis Figo Wijaya Luisfirgo@gmail.com Elly Romy EllyRomy@gmail.co.id Fajar Rezeki Ananda Lubis fajar.lubis@gmail.com <p>ABSTRACT <br>The objective of this research is to examine how transformational leadership and Kaizen culture impact <br>employee performance at PT Asia Sakti Wahid Foods Manufacturers. The analysis utilizes the <br>SmartPLS-SEM method with data collected from 60 respondents. The findings indicate that <br>transformational leadership has a significant positive effect on employee performance (coefficient <br>0.564, p-value 0.000), while the implementation of Kaizen culture also significantly impacts employee <br>performance improvement (coefficient 0.363, p-value 0.003). On the other side, the effect of <br>transformational leadership also has a significantly impats toward kaizen culture (coefficient 0.493, p<br>value 0.000). The study concludes that transformational leadership and Kaizen culture play crucial <br>roles in improving employee performance. It suggests that the company should leverage <br>transformational leadership styles and a continuous improvement culture to effectively and efficiently <br>enhance performance. <br>Keywords: Employee Performance, Kaizen Culture, dan Transformational Leadership</p> 2025-02-20T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6466 THE INFLUENCE OF TRANSFORMATIONAL LEADERSHIP ON MANAGERIAL PERFORMANCE OF JUNIOR HIGH SCHOOL PRINCIPALS MEDIATED BY EMPLOYEE ENGAGEMENT AND INNOVATIVE WORK BEHAVIOR 2025-01-25T05:52:24+00:00 Riki Priyandi RikiPriyandi@yahoo.com Yeni Absah YeniAbsah@gmail.com Prihatin Lumbanraja Prihatin@gmail.com Iskandar Muda IskandarMuda@gmail.com <p>ABSTRACT <br>This study was conducted with the aim of determining the effect of transformational leadership <br>on the managerial performance of junior high school principals in Medan City mediated by <br>employee engagement and innovative work behavior. This study is an explanatory study using a <br>quantitative approach and quantitative descriptive methods. The population in this study were the <br>Principals of Public Junior High Schools and Private Junior High Schools in Medan City totaling <br>404 principals. By using the Slovin formula, the number of samples used as respondents was 201 <br>principals, consisting of 17 principals of Public Junior High Schools and 184 principals of <br>Private Junior High Schools. The data in this study were collected using a googleform <br>questionnaire distributed via Whatsapp Group. The collected data were then analyzed using the <br>Partial Least Square - Structure Equation Model (PLS SEM). The results of the analysis in this <br>study indicate that transformational leadership, employee engagement and innovative work <br>behavior have a significant positive effect on managerial performance. Transformational <br>leadership has a significant positive effect on employee engagement and innovative work <br>behavior, and transformational leadership also has a significant effect on managerial <br>performance mediated by employee engagement and innovative work behavior. <br>Keywords: Transformational leadership, Employee engagement, Innovative work behavior and <br>Managerial performance</p> 2025-02-20T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6467 THE INFLUENCE OF COMPETENCE AND EMOTIONAL INTELLIGENCE ON EMPLOYEE PERFORMANCE THROUGH ORGANIZATIONAL CULTURE AS AN INTERVENING VARIABLE IN THE SOCIAL SERVICE OF NORTH SUMATRA PROVINCE. 2025-01-25T05:52:02+00:00 Mastuana Sari mastuana.sari@gmail.com Salman faris salmanfaris@unprimdn.ac.id Melfrianti Romauli Purba melfriantiromaulipurba@unprimdn.ac.id <p>This study aims to determine whether Competence and Emotional Intelligence affect Performance through Organizational Culture as an intervening variable in employees of the Office of Social Services of North Sumatra Province. The research was conducted on permanent employees (PNS) at the Office of Social Services of North Sumatra Province. The population in this study was 84 people. Due to the small population, the sampling technique in this study was a saturated sample with a sample size of 84 people. The data collection techniques used are primary data in the form of questionnaires and secondary data obtained through documentation studies. The data analysis technique uses quantitative data processed with the SPSS version 25 program, namely the t test, sobel test and path analysis. The results obtained in this study indicate 1) there is a positive and significant influence between Competence on Organizational Culture, 2) there is a positive and significant influence between Emotional Intelligence on Organizational Culture, 3) there is a positive and significant influence between Competency variables on Performance, 4) there is a positive and significant influence between Emotional Intelligence on Performance, 5) there is a positive and significant influence between Organizational Culture on Performance, 6) There is an influence between Competence on Performance through Organizational Culture as an intervening variable, 7). There is an influence between Emotional Intelligence on Performance through Organizational Culture as an intervening variable.</p> 2025-02-20T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6468 The Influence Of Education Level And Religious Knowledge On Social Welfare In The Community In The Ecotourism Area Of Tangkahan, Langkat Regency 2025-01-25T05:53:58+00:00 Warsani Purnamasari warsani.purnamasari@gmail.com Sofiyan s sofiyan01@gmail.com Fajar Rezeki Ananda Lubis fajarlubis@gmail.com <p>This study aims to investigate and analyze the influence of education level, religious knowledge, and geographical climate on social welfare and improving the intellectual quality of human resources in the Tangkahan ecotourism area. People living in the Tangkahan ecotourism area in Langkat Regency are the subjects of this study. For this study, the sample used was 150 respondents, and sampling was done by chance. Data analysis was carried out using the Structural Equation Model Partial Least Square (SEM PLS). The results of the study indicate that religious knowledge and geographical climate have a positive and significant effect on the social welfare of the community, but the level of education does not. Furthermore, religious knowledge, geographical climate, and education level have a positive and significant effect on improving the intellectual quality of human resources. Sustainable Tangkahan ecotourism development requires improving religious education and religious knowledge as well as maintaining the quality of the geographical climate of the area to improve the social welfare and intellectual quality of the human resources living there.</p> <p>Keywords: Level of Education, Religious Knowledge, Social Welfare, Ecotourism</p> 2025-02-20T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6469 The Effect of Leadership, Organizational Culture and Motivation on Job Satisfaction of Teachers of SMA/SMK YP Antasari 2025-01-25T05:54:42+00:00 Hendry Hendry hendry1@gmail.com novella novella@gmail.com <p>In facing competition in the global era, the College Foundation is expected to be able to operate more efficiently and effectively. Increasingly fierce competition requires the Perguruan Foundation to remain competitive and maintain its existence. Job satisfaction is an important element in an organization because it can affect individual work behavior, such as being diligent, lazy, unproductive, or even harmful. In the current era of globalization, education also plays a strategic role in improving the quality of human resources. Education is very influential in human life and is a fundamental factor that is oriented towards the future. One foundation that faces obstacles in increasing job satisfaction is YP Pangeran Antasari, which is engaged in educational services. Employee job satisfaction can be measured by the extent to which employees are satisfied with their work, which relates to the nature of the work itself, the results of the work achieved, and the feeling of liking the work they are doing. At YP Pangeran Antasari, there are problems related to employee job satisfaction, especially teachers. This problem has an impact on the implementation of their duties and where the level of teacher job satisfaction has not reached an optimal level. The leadership problem at YP Pangeran Antasari reflects the lack of attention between leaders and employees, where the leader cannot be a good role model for employees.</p> 2025-02-18T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6470 The Influence of Work Discipline and Job Characteristics on Employee Performance Through Motivation as an Intervening Variable at Stikes Senior Medan 2025-01-25T05:54:11+00:00 Amri Jamoris Sinaga AmriJamorisSinaga@gmail.com <p><strong><em>Abstract</em></strong></p> <p><em>This study aims to analyze the effect of work discipline, work environment, and competence on employee performance at Stikes Senior Medan. This research uses a quantitative approach with data collection techniques through interviews, observations, and distributing questionnaires. The research sample was taken using nonprobability sampling method, with the research population consisting of permanent foundation lecturers. Data analysis was carried out using various test tools, namely validity, reliability, classical assumptions, multiple linear regression, t-test, and F-test. The results showed that work discipline and competence have a positive but insignificant influence partially on employee performance. In contrast, the work environment has a positive and significant effect partially on performance. Simultaneously, the three variables (work discipline, work environment, and competence) are proven to have a positive and significant effect on employee performance</em><strong><em>.</em></strong></p> <p><strong><em>Keywords</em></strong><em>:Performance, work discipline, work environment, competence.</em></p> <p>&nbsp;</p> 2025-02-20T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6471 THE INFLUENCE OF WORK EXPERIENCE AND ORGANIZATIONAL COMMITMENT ON EMPLOYEE PERFORMANCE THROUGH MOTIVATION AS AN INTERVENING VARIABLE AT THE POPULATION AND CIVIL REGISTRATION OFFICE OF LABUHANBATU DISTRICT. 2025-01-25T05:56:30+00:00 Natalia Natalia@gmail.co.id Junita Afriani JunitaAfriani@yahoo.com Nagian Toni lcsign@gmail.com Fenny Krisna Marpaung FennyKrisna@gmail.com <p><strong>ABSTRACT</strong></p> <p>This study aims to determine whether Work Experience and Organizational Commitment affect Performance through Motivation as an intervening variable in employees of the Population and Civil Registration Office of Labuhanbatu Regency. The population of this study was 33 people with the sampling technique in the form of saturated samples. Data collection techniques using primary data in the form of questionnaires and secondary data through documentation studies. Data analysis techniques using quantitative data processed with the SPSS version 25 program, namely the t test, sobel test and path analysis. The results in this study indicate 1) there is a positive and significant influence between Work Experience on Motivation, 2) there is a positive and significant influence between Organizational Commitment on Motivation, 3) there is a positive and significant influence between Work Experience on Performance, 4) there is a positive and significant influence between Organizational Commitment on Performance, 5) there is a positive and significant influence between Motivation on Performance, 6) there is an influence between Work Experience on Performance through Motivation as an intervening variable, 7). There is an influence between Organizational Commitment on Performance through Motivation as an intervening variable.</p> <p>&nbsp;</p> <p>Keywords: Performance, Organizational Commitment, Motivation, Work Experience.</p> 2025-02-20T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6473 Kopi Kenangan Buying Interest Analysis Of Gen Z In Medan City 2025-01-25T05:58:08+00:00 Purnama Yanti Purba purba purnama@gmail.com Willy willy@gmail.com <p>The phenomenon of high public Buying Interest in Kopi Kenangan in Indonesia, the existence of Kopi Kenangan Brand Ambassador from among artists, the quality of the coffee flavor that is liked by many people, and affordable prices, as well as the results of previous research motivate this research. The purpose of the study was to determine the effect of Brand Ambassador, Product Quality, and Price on Consumer Buying Interest in Kopi Kenangan in Medan City. This type of research uses quantitative descriptive research. The research population that will be used in the study are all consumers who purchase Kopi Kenangan in Medan City, the number of which is not known with certainty. The sample amounted to 100 respondents. The sampling technique used in this study was the Accidental Sampling technique. The data analysis method used is Multiple Linear Regression Analysis. The results of partial hypothesis testing show that Brand Ambassador (2.191&gt; 1.984) and Price (3.368&gt; 1.984) have a positive and significant effect on Buying Interest. The results of partial hypothesis testing show that Product Quality (-0.150 &lt; 1.984) has negative effect and is not significant to Buying Interest. The results of simultaneous hypothesis testing show that Brand Ambassador, Product Quality, and Price (14.981&gt; 2.70) have a positive and significant effect on Buying Interest.</p> 2025-02-18T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6474 The Mediating Role Of Organizational Citizenship Behavior On The Influence Of Transformational Leadership On Employee Performance In Private Plantations In Riau 2025-01-25T05:58:24+00:00 Sri Zuwefa SriZuwefa@gmail.com Syaifuddin Syaifuddin23@gmail.com <p><strong>Abstract</strong></p> <p>To improve the performance of a company, various sectors must work together. The role of leadership in leading a company is very important. Therefore, this study will examine the mediating role of organizational citizenship attitudes towards the influence of transformational management on employee performance in private plantations in Riau. The research data were collected through an explanatory method with 200 respondents. Plantations in Riau are the location of the study. The study shows that transformational leadership has a positive impact on organizational citizenship behavior, performance, and organizational commitment. Organizational citizenship mediation also has a positive impact on transformational leadership on employee performance. So, each variable has an influence on employee performance in private plantation companies in Riau.</p> <p>Keywords: Organizational Citizenship Behavior Mediation, Transformational Leadership, Employee Performance, Private Plantations in Riau</p> 2025-02-20T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6477 Leader's Openness and Tolerance of Ambiguity as Mediator in the Relationship Between Leader's Intellectual Humility and Employee's Job Satisfaction 2025-01-26T07:30:28+00:00 Chintya Chintya Chintya@gmail.com Dede Ansyari Guci Dedeansyari@gmail.com <p>Amidst intense competition, companies must maintain innovation and service excellence to the public. Employee job satisfaction plays a crucial role in enhancing innovation and company performance. This study aims to analyze the role of leader openness and tolerance of ambiguity as mediators in the relationship between leader intellectual humility and employee job satisfaction. Using a quantitative approach, data were collected through surveys of employees and leaders at PT Jaya Prima Express, a logistics company in Medan City. The research variables include intellectual humility as an independent variable, openness and tolerance of ambiguity as mediator variables, and job satisfaction as a dependent variable. Results from the GLM Mediation Analysis indicate that leader intellectual humility does not have a significant positive effect on employee job satisfaction. However, leader openness and tolerance of ambiguity were found to mediate the relationship, suggesting that these leadership traits foster a more inclusive and adaptive work environment. These findings provide theoretical contributions to leadership literature and practical benefits for organizations seeking to improve employee job satisfaction through leadership styles that support innovation and adaptability to change.</p> <h3><strong> </strong></h3> 2025-02-18T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6478 Financial Fundamental Factors On Company Value Stock Price As An Intervening Variable In A Goods Consumer Company On The Indonesian Stock Exchange 2025-01-26T07:34:20+00:00 Aura Futhie Tasya tasya auratasya@gmail.com Aremi Evanta Br Tarigan Aremi@gmail.com <p>The consumer goods sector is a sector that has been targeted by many investors, given the rapidly growing needs of the Indonesian population which has significantly become the main attraction for investors to invest in this sector. The more rapid development of consumer goods companies in Indonesia, making these companies compete with each other to create the latest innovations in the consumer goods sector, to meet the needs of the Indonesian population, this makes companies compete with each other in order to maintain and increase company value. The purpose of this research is to examine and analyze the effect of Price To Book Value, Return On Equity, and Debt To Equity Ratio on company value through stock prices. The method used in this research is quantitative, and the nature of the research is explanatory. The data collection technique used is documentation. The type and source of data is secondary data in the form of financial reports of companies in the consumer goods sector which are published on the Indonesia Stock Exchange for the 2017-2021 period. The research data was tested using Partial Least Square (Software Smart PLS). The conclusion of this study is that price to book value has no significant effect on firm value, Return On Equity has no significant effect on firm value, Debt On Equity Ratio has no significant effect on firm value, Stock price is able to mediate the effect of debt on equity ratio on firm value. The research data was tested using Partial Least Square (Software Smart PLS). The conclusion of this study is that price to book value has no significant effect on firm value, Return On Equity has no significant effect on firm value, Debt On Equity Ratio has no significant effect on firm value, Stock price is able to mediate the effect of debt on equity ratio on firm value. The research data was tested using Partial Least Square (Software Smart PLS). The conclusion of this study is that price to book value has no significant effect on firm value, Return On Equity has no significant effect on firm value, Debt On Equity Ratio has no significant effect on firm value, Stock price is able to mediate the effect of debt on equity ratio on firm value.</p> 2025-02-18T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6479 The Role of Leadership Practices in Enhancing Organizational Capability: Employee Well-being as a Moderating Factor in Private Universities of Pekanbaru 2025-01-26T07:43:00+00:00 Salim Aktar aktar Salimaktar@unprimdn.ac.id Sunarsih sunarsih@gmail.com <p>This study aims to analyze the effect of leadership on organizational capability, with the moderating role of employee well-being in a higher education setting. A quantitative approach with a survey design was employed, involving 120 respondents comprising lecturers and administrative staff. Data were collected using a questionnaire with a 5-point Likert scale. The data were analyzed using linear regression and moderated regression analysis with SPSS. The results indicate that leadership has a significant effect on organizational capability, with 43.9% of the variance in organizational capability can be explained by leadership quality. Furthermore, employee well-being was found to moderate this relationship, increasing the contribution to 61.1%. These findings highlight that employee well-being enhances the impact of leadership on organizational capability. This study underscores the importance of effective leadership and employee well-being programs in strengthening organizational capacity in higher education. The practical implication is that organizations should integrate leadership strategies with approaches that promote employee well-being to achieve optimal organizational performance.</p> <p> </p> 2025-02-18T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6480 The Mediating Role Of Purchase Intention On The Influence Of Celebrity Endorsers And Social Media Marketing On Purchasing Decisions At Fore Coffee In Medan City 2025-01-26T07:46:11+00:00 Marco Colie Colie marco.colie918@gmail.com Demak Claudia Yosephine Simanjuntak demak@gmail.com <p>This study discusses the decision to buy Fore Coffee Medan products, with a focus on celebrity endorsers, and social media marketing, which is mediated by purchase intention. The method used in this research is descriptive with a quantitative approach. The population in this study were all Fore Coffee Medan consumers, while the sampling method used the Slovin formula, so that a sample of 150 people was obtained. The data collection method used a questionnaire. The data analysis technique uses a Path Analysis Statistical Model, namely the Partial Least Square-Structural Equation Model (PLS-SEM) using the SmarPLS4 application. The results of the study found that the purchase request variable does not mediate the effect of celebrity endorsers and social media marketing on purchasing decisions at Fore Coffee Medan, this can be seen from the results of the inner model path analysis, namely the t-statistic value of buying interest on purchasing decisions of 1.870 &lt; 1.96 and a p-velues value of 0.063&gt; 0.05, meaning that the hypothesis is rejected and it can be stated that buying interest cannot mediate the influence of celebrity endorsers and social media marketing on purchasing decisions at Fore Coffee Medan.</p> 2025-02-18T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6481 Operational Flow Control Model, Manufacturing Cost and Extension Cost Structure Affect Production in Manufacturing Companies 2025-01-26T07:51:13+00:00 Syaifuddin Syaifuddin syaifuddin@gmail.com Togar Timoteus Gultom togar@gmail.com Nagian Toni Nagian@gmail.com <p>Maintaining company stability in increasing income requires good cooperation and management. Of course, it is necessary to pay attention to several important sectors. Among them may be the internal sectors of the company. Therefore, it is important to research to see whether the Operational Flow Control Model, Manufacturing Cost, and Extension Cost Structure have an effect on Production in Manufacturing Companies. Data collection in the study used quantitative studies and literature. The results of the study showed that operational cash flow has a significant and positive effect on Production Cost Control. Likewise, production costs also have an important role and influence on Production Cost Control. Furthermore, the Extension Cost Structure variable also has a positive and significant effect on production cost control. So it can be said that all variables have an interest and influence in advancing manufacturing companies.</p> <p><strong>Keywords:</strong> Operational Flow Control, Manufacturing Cost, Extension Cost Structure, Production, Manufacturing</p> 2025-02-18T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6482 Analysis Of The Effect Of Price, Promotion, and Brand Image On Customer Satisfaction At XXI Cinema In Medan 2025-01-26T07:54:45+00:00 Isna Asdiani Nasution Isna isnaasdianinasution@unprimdn.ac.id Marsel Gery Daniel Sihaloho marsel@gmail.com Queensland Celine Wienanta celine@gmail.com Michael Edy Pindonta Tarigan michael@gmail.com Melisa Zuriani Hasibuan melisa@gmail.com <p>Cinema XXI is under the auspices of PT Nusantara Sejahtera Raya Tbk, which is the largest cinema group in Indonesia with 35 years of experience in the film show industry. Not all consumers are satisfied with the various things offered by Cinema XXI so many consumers often give less or not good reviews to Cinema XXI in various places in Medan. Not a few consumers also complain about their experiences through Google reviews with star reviews. Consumer dissatisfaction is known for various things such as price, promotion, and also brand image. The research population that will be used in the study are all consumers who make purchases at Cinema XXI, the number of which is not known with certainty. Because the population is unknown, the sampling technique used is the Lemeshow formula, and 96 research samples were obtained. The sampling technique used, namely accidental sampling where respondents will be randomly selected into research samples. The results showed that partially or simultaneously, Price, Promotion, and Brand Image have a significant effect on Customer Satisfaction at Cinema XXI in Medan.</p> 2025-02-18T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6483 Scarlett Skincare Purchasing Decisions Analysis On UNPRI Law Faculty Students 2025-01-26T07:58:08+00:00 Felisia Lim felencialim@gmail.com Valens Zhia valens@gmail.com Purnama Yanti Purba purnamayantipurba@unprimdn.ac.id Elfina Okto Posmaida Damanik Elfinaokto@gmail.com <p>The phenomenon of increasing the beauty industry in Indonesia, consumers who do not want to return to using Scarlett products because they have a bad experience and do not suit them, and consumers who do not recommend Scarlett products to other consumers create an unfavorable word of mouth is the background of this study. This study aims to examine the effect of Experiential Marketing, Word of Mouth, and Brand Image on consumer decisions in buying Scarlett skincare products. The sampling technique applied was accidental sampling, with a total of 100 respondents from the Faculty of Law, Prima Indonesia University. The data analysis method used is multiple linear regression analysis. The results showed that there was a positive and significant influence, both partially and simultaneously, between Experiential Marketing, Word of Mouth, and Brand Image on purchasing decisions for Scarlett products.</p> 2025-02-18T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6484 Social Media Engagement as an Intervening Variable between Digital Literacy, Entrepreneurial Skills and SME Performance in Tangkahan Ecotourism 2025-01-26T08:07:24+00:00 Nina Siti Salmaniah Siregar nina@gmail.com Warsani Purnama Sari warsani@gmail.com Ahmad Prayudi ahmad@gmail.com Dhian Rosalina dhian@gmail.com Nadra Ideyani Vita nadra@gmail.com Yusnaini Yusnaini yusnaini@gmail.com <p>The Langkat Regency Government is developing village tourism to support the Tangkahan tourism area. However, limited exposure to the village’s tourism potential is due to the underuse of information technology, such as social media, to showcase its natural beauty. As a result, Tangkahan village tourism has been underdeveloped, and the welfare of the local community, primarily small and medium-sized enterprises (SMEs) in the tourism sector, remains limited. This study aims to examine the effects of digital literacy, entrepreneurial skills, and social media engagement on SME performance in the tourism village. The study involved 150 SME operators in Tangkahan Ecotourism Village, using multistage area sampling and path analysis. The results show that digital literacy negatively impacts SME performance, while entrepreneurial skills and social media engagement positively influence it. Social media engagement does not mediate the relationship between digital literacy and SME performance, but it significantly mediates the effect of entrepreneurial skills on SME performance in Tangkahan Ecotourism</p> 2025-02-18T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6485 The Effect Of Accounting Skills, Forensic Accounting Knowledge, And Accounting Information Systems On Fraud Detection And Prevention Moderated By Organizational Support At PT PLN (Persero) P3B Sumatra 2025-01-26T08:11:56+00:00 Nalom Sourina Sibarani Nalom@gmail.com Aremi Evanta br Tarigan aremi@gmail.com Helman Helman helman@gmail.com Rasinta Ria Ginting rasinta@gmail.com Matondang Elsa Siburian matondang@gmail.com <p>Fraud has become one of the most serious risks to organizations in both the public and commercial sectors. Fraudulent behaviors can have a negative influence on an organization's reputation, cause financial losses, and demoralize staff. According to survey data from the Association of Certified Fraud Examiners (ACFE) Indonesia, the government and state-owned enterprises (BUMN) rank foremost among the organizations most impacted by fraud (2019). Considering the importance of accounting skills in recognizing suspicious patterns in financial transactions and forensic accounting knowledge about fraud detection methods, investigative audit techniques, and laws by utilizing accounting information systems to facilitate real-time transaction monitoring, identify anomalies, and produce accurate reports to support decision-making processes, supported by organizations that establish anti-fraud policies, management commitment, training, and resource allocation to prevent fraud. The purpose of this study is to establish the relationship between accounting abilities, forensic accounting knowledge, and accounting information systems in impacting fraud detection and prevention, with the organization serving as a moderator. This study used the total sampling technique, and the analysis tool used the Partial Least Squares (PLS) method, with 50 employees from PT PLN (Persero) P3B Sumatra serving as respondents. The data was collected via a questionnaire.</p> 2025-02-18T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6507 ANALYSIS OF THE INFLUENCE OF THE REWARD SYSTEM AND WORK-LIFE BALANCE ON PERFORMANCE WITH DISCIPLINE AS AN INTERVENING VARIABLE FOR EMPLOYEES OF PT. PAWNSHOP PRINGGAN BRANCH MEDAN. 2025-02-03T00:51:25+00:00 Farhan Fahmil farhan.fahmil@gmail.com Cut Fitri Rostina CutFitri@gmail.com Elly Romy elly@gmail.com Fauzi Fauzi@gmail.com <p>This research uses a quantitative approach and the type of research used is descriptive quantitative and the nature of the research used is explanatory. The population and sample in this study amounted to 40 employees. The method in this study used saturated sampling. The results showed that simultaneous testing obtained a value of <em>fhitung&gt;</em><em>&nbsp;ftabel </em>(22.466&gt; 2.64). Sig value of 0.000&nbsp;&lt; 0,05. This means that simultaneously there is a significant effect of the <em>reward </em>system (X1), <em>work </em>discipline (X2), and <em>work life balance </em>(X3) together. Through the test results of the Coefficient of Determination, it can be seen that the fcount value 22.466. This value is greater than ftabel 2.64 (22.466 &lt; 2.64). Sig value of 0.000. This value is smaller than 0.05 (0.000 &lt;0.05). This means that there is a positive and significant effect of the <em>reward </em>system (X1), <em>work </em>discipline (X2), and <em>work life balance </em>(X3) together on employee performance (Y). Reward system has a significant effect on employee work discipline at PT Pegadaian Pringgan Medan Branch. <em>Work-Life Balance </em>has no significant effect on employee work discipline at PT. Pawnshop Pringgan Medan Branch. Work-Life Balance has a significant effect on employee performance through work discipline at PT Pegadaian Pringgan Medan Branch, meaning that this condition proves that the better the company's Work-Life Balance can improve employee performance through discipline.Based on the results of the analysis and discussion carried out, the following conclusions can be drawn: there is a positive and significant effect of the <em>reward </em>system (X1) on employee performance (Y), there is a positive and significant effect of <em>work </em>discipline (X2) on employee performance Y) and there is a positive and significant effect of <em>work life balance </em>(X3) on employee performance (Y). the influence of the independent variables of the <em>reward </em>system (X1), work discipline (X2), and <em>work life balance </em>(X3) on the dependent variable employee performance (Y) is 62.3% while the remaining 37.7% is influenced by other variables not examined in this study.</p> <p><strong>Keywords: <em>Reward</em>, <em>Work </em>Discipline, <em>Work-Life Balance</em>, Employee Performance</strong></p> 2025-02-20T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6561 Akuntansi PrimaThe Effect Of Solvency, Profitability, Sales Growth, Liquidity, Company Age, And Receivables Turnover On The Stock Price Of Companies In The Consumer Goods Sector Listed On The Indonesia Stock Exchange In The Period Of 2021 - 2023 2025-02-17T04:01:37+00:00 Veronica Ongko Veronicaongko@gmail.com Finna Christiyanti finnachristiyanti@gmail.com Kristine Aprilia aprilia@gmail.com Sere Miranda Sitorus seremerinda@gmail.com Bayu Wulandari wulandari@gmail.com <p>The This study aims to analyze the effect of solvency, profitability, sales growth, liquidity, company age, and accounts receivable turnover on stock prices of consumer goods sector companies listed on the Indonesia Stock Exchange during the period 2021–2023. This study uses a quantitative approach that is systematic and structured, with a causal or explanatory design to evaluate the existence of a causal relationship between variables. In this context, changes in the independent variables are tested to see their impact on the dependent variable. The study population included 60 consumer goods sector companies listed on the IDX during the period, from which 66 samples were selected using a purposive sampling technique based on specific characteristics. The analysis results show that solvency partially has a significant effect on stock prices, while profitability does not substantially impact stock prices. Sales growth was found to have a significant adverse effect on stock prices, while liquidity did not show a significant impact. Company age has a significant positive effect partially on stock prices, while accounts receivable turnover does not have a considerable impact. Overall, solvency, profitability, sales growth, liquidity, company age, and accounts receivable turnover simultaneously have a positive and significant impact on stock prices.</p> 2025-02-19T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6562 The Effect Of Stewardship Climate And Employee Voice On Employee Performance At The Belawan Port Authority Office 2025-02-17T08:34:36+00:00 Merdi Loi syaifuddin1@unprimdn.ac.id Syaifuddin s syaifuddin1@unprimdn.ac.id Sofiyan s Sofiyan@gmail.com <p>Excellent workers cannot advance the company. As a result, employees must be considered. Therefore, this study will investigate whether management climate and employee voice affect employee performance at the Belawan Port Authority office. This study also collected data at the Belawan Port Authority office itself. The results indicate that climate responsibility affects how well employees perform. Likewise, employee voice also has a significant influence on employee performance. Therefore, these two variables have a significant influence on the progress of the port company.</p> 2025-02-19T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6563 The Effect Of Tariff, Infrastructure, And Distance On Customer Retention At Belawan Container Depo 2025-02-17T08:39:02+00:00 Riza Nasution rizanasution@gmail.com Syaifuddin syaifuddin1@unprimdn.ac.id <p>This study aims to study and analyze the following factors: tariff, infrastructure, distance, type, and structure on customer retention with word of mouth as a moderating variable at Belawan Container Depot. The population of this study is consumers of Belawan Container Depot. For this study, the sample used was 150 respondents, taken through a purposive sampling technique. Data was analyzed using the Structural Equation Model Partial Least Square (SEM PLS). The results showed that infrastructure and structure had a positive and significant effect on customer retention, but tariff, distance, and type did not significantly affect customer retention. Word of mouth was also able to moderate the negative and significant impact of tariffs on customer retention and the positive and significant impact of type. Infrastructure, such as distance and structure, do not affect customer retention, although moderated by word of mouth. To increase customer retention, the rates offered must be reasonable, the types of services and products offered must meet customer needs, the existing work processes must be carried out well, and the existing facilities must be comfortable.</p> 2025-02-19T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6564 The Effect Of Work Discipline And Leadership On Employee Performance Through Job Satisfaction As An Intervening Variable At The Regional Secretariat Of Labuhanbatu District 2025-02-18T02:20:10+00:00 paino paino@gmail.com Akmaluddin Harahap akmaluddinharahap@gmail.com Yusuf Ronny Edward ronny@gmail.com Fajar Rezeki Ananda Lubis fajarlubis@gmail.com <p>This study aims to determine whether work discipline and leadership affect performance through job satisfaction as an intervening variable for the Regional Secretariat of Labuhanbatu Regency employees. The study was conducted on permanent employees (PNS) at the Regional Secretariat of Labuhanbatu Regency. The population in this study was 126 people. Because the population is small, the sampling technique in this study was a saturated sample with a sample size of 126 people. The data collection technique used was primary data in the form of questionnaires and secondary data obtained through documentation studies. The data analysis technique used quantitative data processed with the SPSS version 25 program, namely the t-test, Sobel test and path analysis. The results obtained in this study indicate 1) there is a positive and significant influence between Work Discipline on Job Satisfaction, 2) there is a positive and significant influence between Leadership on Job Satisfaction, 3) there is a positive and significant influence between Work Discipline on Performance, 4) there is a positive and significant influence between Leadership on Performance, 5) there is a positive and significant influence between Job Satisfaction on Performance, 6) There is a positive and significant influence between Work Discipline on Performance through Job Satisfaction as an intervening variable, 7) There is a positive and significant influence between Leadership on Performance through Job Satisfaction as an intervening variable.</p> 2025-02-19T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6565 The Effect Of Workload And Work Discipline On Employee Performance With Job Satisfaction As An Intervening Variable At Higher Education Service Institutions In Region I 2025-02-18T03:43:23+00:00 dhadek keswary bangun dhadekkeswarybangun@gmail.com Sofiyan Sofiyan@gmail.com Elly Romy ellyromy@unprimdn.ac.id <p>This study aims to determine whether workload and work discipline affect employee performance through job satisfaction as an intervening variable at the Higher Education Service Institution Region I (LLDikti Region I). The research was conducted on permanent employees (PNS) at LLDikti Region I. The population was 62 people, using a saturated sample of 60 people. This study uses primary data in questionnaires and secondary data obtained through documentation studies. The data analysis technique uses quantitative data processed with the SPSS version 25 program, namely the t-test and path analysis. The results of this study indicate 1) Workload has a significant effect on job satisfaction, 2) Work discipline has a significant effect on job satisfaction, 3) Workload has a significant effect on employee performance, 4)Work discipline has a significant effect on employee performance, 5)Job satisfaction has a significant effect on employee performance, 6)Workload has a significant effect on employee performance through job satisfaction as an intervening variable, 7) Work discipline has a significant effect on employee performance through job satisfaction as an intervening variable.</p> 2025-02-19T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6567 THE INFLUENCE OF ETHNOCENTRISM, BRAND IMAGE, AND LIFESTYLE ON ONLINE BATIK PURCHASE DECISIONS IN MEDAN CITY 2025-02-18T07:52:30+00:00 Astria Ginting astriabella08@gmail.com Demak Claudia Yosephone demakklaudiayosephone@gmail.com Hanan H hanan@gmail.com Esben Hutangalung benhuta@gmail.com <p>This research discusses the influence of ethnocentrism, brand image, and lifestyle on purchasing decisions. The method used in this research is descriptive with a quantitative approach. The population in this study consists of all batik consumers on Shopee Medan, while the sampling method uses the Cochran formula, resulting in a sample of 96 people. The data collection method used was a questionnaire. The data analysis technique used the Path Analysis Statistical Model, namely Partial Least Square-Structural Equation Model (PLS-SEM), with the SmarPLS4 application. The research findings indicate that the ethnocentrism variable has a positive and significant effect on purchasing decisions, the brand image variable partially does not have a positive and significant effect on purchasing decisions, the brand image variable partially does not have a positive and significant effect on purchasing decisions, and the lifestyle variable partially has a positive and significant effect on online batik purchasing decisions in Medan City. The magnitude of the influence of the ethnocentrism, brand image, and lifestyle variables on online purchasing decisions is 20.9%, categorized as weak, which can be interpreted as a low influence of the independent variables on the dependent variable.</p> 2025-02-20T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6568 THE INFLUENCE OF E-WOM (ELECTRONIC WORD OF MOUTH) ON CONSUMER PURCHASE DECISIONS ON SKINTIFIC PRODUCTS 2025-02-18T08:00:22+00:00 Intan Purba masintanpurba@gmail.com Denise Arfan denisear@gmail.com Angelin angelin@gmail.com <p>The cosmetic industry has become an important part of everyday life, especially for teenagers who are going through the transition to adulthood. In addition to functioning to improve appearance, cosmetic brands such as Emina, Eska, and Skintific also act as symbols of lifestyle, identity, and a means of self-expression. This study aims to examine the effect of social media access, user reviews, and content quality on purchasing decisions for Skintific products. The population of this study was all students of the Faculty of Psychology, Universitas Prima Indonesia, class of 2021- 2023 who use Skintific products and actively use social media for online shopping, although the exact number is unknown. Therefore, the sampling technique used the Lemeshow formula with a sample size of 96 respondents. The results of the study showed that there was a positive and significant partial effect between social media access on purchasing decisions, as well as a positive and significant effect of user reviews on purchasing decisions. Content quality also had a positive and significant partial effect on purchasing decisions. Overall, social media access, user reviews, and content quality had a positive and significant effect on purchasing decisions.</p> 2025-02-20T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6570 The Influence of Ambidextrous Leadership and Education on Lecturer Performance in Organizational Culture Mediation in Private Universities in Medan 2025-02-18T08:19:21+00:00 Fajar Lubis Fajarlubis@unprimdn.ac.id Jasbir S jasbir@gmail.com Syaifuddin syaifuddin1@unprimdn.ac.id <p>Various factors certainly cause the increasing quality of higher education. Such as among those considered influential is the performance of its lecturers. Therefore, this study will test whether leadership and education influence lecturers' performance in Medan City private universities. Data were collected using library and associative methods. The study results indicate that leadership influences the performance of lecturers in Private Universities in Medan City. The level of education also has a significant influence on the performance of lecturers. Leadership and education are critical to improving higher education in Medan.</p> 2025-02-19T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6572 The Influence Of Emotional Intelligence Through Work-Life Balance On Employee Performance At The Indonesian Palm Oil Technology Institute 2025-02-18T08:37:04+00:00 Purjianto purjianto@gmail.com Syaifuddin syaifuddin@unprimdn.ac.id <p>Employee prosperity must be considered because the role of employees in improving the company's performance results is very important. This quantitative study will investigate whether work-life balance and emotional intelligence affect employee performance. The sample sample is 150 people. This study was conducted at the Indonesian Palm Oil Technology Institute. The results of the study indicate that emotional intelligence has a significant effect on employee performance. In addition, emotional intelligence has a substantial effect on work-life balance. In addition, work-life balance affects employee performance. Thus, the overall variable is having a significant impact on employee performance.</p> 2025-02-20T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6574 The Influence Of Fixed Assets, Debt Levels, Company Profitability, And Capital Intensity Ratio On Tax Management In Manufacturing Companies Listed On The Indonesia Stock Exchange For The Period 2018-2022 2025-02-18T08:51:47+00:00 Enda Simorangkira endasimorangkira@gmail.com Fransisca Angelinea fransisca@gmail.com Rasinta Ria Ginting rosintaria@gmail.com Ayang Pratama ayangpratama@unprimdn.ac.id <p>The The purpose of this study is to examine the influence of fixed assets, debt levels, company profitability, and the capital intensity ratio on tax management in manufacturing companies listed on the IDX for the period 2018–2022, both partially and simultaneously. To achieve desired profitability and liquidity, tax management can be optimized. Effective tax administration is crucial to prevent businesses from engaging in tax law violations or tax evasion. The population in this study consists of all manufacturing companies listed on the IDX during the 2018–2022 period, totaling 177 companies, with a sample size of 285 analytical units. The research method employs multiple linear regression analysis techniques. The results of this study indicate that fixed assets, company profits, and the capital intensity ratio do not affect tax management. The debt level has a positive effect on tax management. Fixed assets, debt level, company profits, and the capital intensity ratio simultaneously affect tax management in manufacturing companies listed on the IDX for the 2018–2022 period.</p> 2025-02-20T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6575 The Influence of Human Relations and Work Facilities on Employee Performance Through Motivation as an Intervening Variable in Labuhanbatu Regional Secretariat 2025-02-18T08:58:14+00:00 Muliani Ritonga mulianiritonga@gmail.com Muliani Ritonga muliani@gmail.com Rosita rosita@gmail.com Salman Faris salmanfaris@unprimdn.ac.id <p>This research aims to determine whether Human Relations and Work Facilities influence Performance through Motivation as an intervening variable for employees of the Regional Secretariat of Labuhanbatu Regency. The research was conducted on permanent employees (PNS) at the Regional Secretariat of Labuhanbatu Regency. The population in this study was 126 people. Due to the small population, the sampling technique in this study was a saturated sample with a sample size of 126 people. The data collection technique is primary data in the form of a questionnaire and secondary data obtained through documentation studies. The data analysis technique uses quantitative data processed with the SPSS version 25 program, namely the t-test, Sobel test, and path analysis. The results obtained in this research show 1) there is a positive and significant influence between Human Relations on Motivation, 2) there is a positive and significant influence between Work Facilities on Motivation, 3) there is a positive and significant influence between Human Relations on Performance, 4) there is a positive and significant influence between Work Facilities on Performance, 5) there is a positive and significant influence between Motivation on Performance, 6) There is a positive and significant influence between Human Relations on Performance through Motivation as an intervening variable, 7) There is a positive and significant influence between Work Facilities on Performance through Motivation as an intervening variable.</p> 2025-02-20T00:00:00+00:00 Copyright (c) 2025 PUBLISH BUKU UNPRI PRESS ISBN