Jurnal GICI Jurnal Keuangan dan Bisnis

BUSINESS STRATEGY ANALYSIS AND DESIGN FOR STEM CELL THERAPY VENTURES

2024-11-28T11:38:11+07:00

Rapid technological advances in the utilization of stem cells as an alternative treatment for degenerative diseases have prompted numerous parties to launch new start-up enterprises that provide stem cell therapy services to high-income populations. This report offers the findings from a business analysis of one of Indonesia's newly created stem cell therapy service enterprises. This study aims to provide insights and proposals in the form of viable business strategies for stem cell therapy service providers in Indonesia. This study combined descriptive approaches with a qualitative approach. The study's findings showed that the stem cell therapy company under consideration has promising growth prospects. Researchers presented 28 business ideas based on observations, data collecting, interviews, and an in-depth SWOT analysis of the stem cell therapy business endeavor under consideration. It is envisaged that future study will be able to completely examine and compare all stem cell therapy service businesses in Indonesia, providing a more complete view of their potential and performance

PEMILIHAN SUPPLIER DAGING DENGAN METODE AHP (ANALYTICAL HIERARCHY PROCESS) PADA CATERING AMELIA BEKASI

2024-11-28T14:56:25+07:00

Pemilihan supplier adalah salah satu hal terpenting yang tidak bisa dilewatkan oleh para pengusaha dan pembisnis dalam aktivitas pembelian bahan baku bagi catering. Pemilihan supplier merupakan masalah multi kriteria yang meliputi faktor- faktor kualitatif maupun kuantitatif. Salah satu metode yang dapat digunakan untuk memecahkan masalah multi kriteria adalah metode AHP (Analytical Hierarchy Process). Teknik pengambilan sampel menggunakan sampel jenuh karena jumlah populasi yang relatif kecil yaitu 30 orang dan yang diambil sampel hanya 14 orang, yaitu bagian koki atau juru masak, bagian pembelian, bagian pergudangan, dan bagian keuangan dimana mengetahui secara langsung kinerja dari supplier catering. Penelitian ini menggunakan software Expert Choice dan Excel, diperoleh hasil penilaian tingkat kepentingan kriteria dalam pemilihan supplier daging menghasilkan skala prioritas/bobot sebagai berikut : prioritas I kualitas (0.432), prioritas II pengiriman (0.251), prioritas III harga (0.243), dan prioritas IV layanan (0.074). Dari hasil penilaian tingkat kepentingan alternatif dalam pemilihan supplier daging menghasilkan skala prioritas/bobot sebagai berikut : prioritas I supplier B (0.286), prioritas II supplier A (0.281), prioritas III supplier C (0.203), dan prioritas IV adalah supplier D (0.191). Catering Amelia Bekasi selalu memerlukan supplier khususnya supplier daging dan akan terus menerus menjalin hubungan kemitraan. Supplier B mendapatkan nilai keseluruhan yang tinggi dibandingkan dengan supplier lainnya, sehingga dengan adanya hubungan kemitraan ini, kinerja rantai pasok antar supplier dengan catering akan semakin baik dan lancar serta dapat memperlancar target penyelesaian pesanan konsumen.

PENGARUH KINERJA KEUANGAN DAN EARNING PER SHARE DENGAN KURS US DOLAR TERHADAP RUPIAH SEBAGAI VARIABEL INTERVENING TEHADDAP HARGA SAHAM PT. UNILEVER INDONESIA Tbk. TAHUN 2006-2024

2024-11-28T11:47:44+07:00

This study aims to determine the effect of company's financial performance and earning per share on stock price with US Dollar rate exchange against agains Rupiah as the intervening variable. The study used a quantitative approach with the type of causal associative research. The Data used is the financial data of PT Unilever Indonesia Tbk for the period 2006 to 2023 and data from Bank Indonesia. The data analysis in this study used Partial Least Square – Structural Equation Modeling (PLS – SEM) with STATCAL software updated March 7, 2024. The results showed that earning per share significantly affect stock price directly, but there is no significant variable that affects stock price through with US Dollar rate exchange against agains Rupiah.

PENGARUH KECERDASAN BUATAN UNTUK AUDIT KEUANGAN: MENINGKATKAN EFISIENSI DAN MENGHADAPI TANTANGAN DI ERA DIGITAL

2024-11-28T11:38:56+07:00

Abstract:
The digital age brings a surge of complex financial data, challenging traditional auditing methods. Artificial Intelligence (AI) comes as a solution, offering increased efficiency and effectiveness of financial audits. This research explores the challenges and opportunities that arise from the integration of AI in the financial audit process. Key issues discussed include the adaptation of traditional audit methodologies to AI, the reliability of AI-guided analysis, and the ethical implications of automation in decision making as well as how AI is revolutionizing the audit process, from automation of routine tasks, identification of patterns and anomalies, to predictive analysis for risk assessment, AI has great potential to improve financial auditing in the digital age. With responsible and ethical application, AI can assist auditors in providing better assurance and increasing public confidence in financial integrity. The research aims to understand how AI affects audit efficiency and accuracy. Using a mixed methods approach, combining quantitative data analysis and qualitative case studies, the research investigated auditors' and organizations' experiences in implementing AI tools. Findings highlight the changing role of auditors in utilizing AI, emphasizing the need for continuous professional development. This research provides valuable insights in the ongoing discourse on the transformative effects of AI in financial auditing.

Keywords: Artificial Intelligence (AI); Financial Audit; Audit Methodology; Efficiency and Accuracy; Professional Development.

PENGARUH GAYA KEPEMIMPINAN, MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA CV. GENTA JAYA STEEL

2024-11-28T11:43:16+07:00

The purpose of this study is to determine and analyze the influence of leadership style, motivation and work discipline on employee performance on CV. Genta Jaya Steel in Bogor. The data analysis model used is multiple linear regression analysis. Sample selection is done by means of nonprobability sampling. The sample amounted to 102 respondents, using multiple linear analysis. The results of the regression test show that 42% of employee performance factors can be explained by leadership style, motivation and work discipline, while the remaining 68% is explained by other factors not examined in this research. Meanwhile, the results of the F test show that simultaneously the variables leadership style, motivation and work discipline simultaneously have a positive and significant effect on employee performance with the analysis results being the value Fcount (25,141) > Ftable (2,460). The results of the t test show that the Leadership Style variable shows the results of tcount (3.650), the Motivation variable shows the results of tcount analysis (3.852), the work discipline variable shows the results of tcount analysis (3.094), where ttable (1.98350), then partially these three variables have an effect positive and significant on employee performance at CV. Genta Jaya Steel. The dominant variable influencing employee performance is motivation.

PENGARUH PELAPORAN DOKUMEN CARGO MANIFEST GUNA MENUNJANG KELANCARAN KEDATANGAN DAN KEBERANGKATAN KAPAL DI PT. DERMAGA MANDIRI SEJAHTERA BATAM

2024-11-28T11:39:44+07:00

Abstrak

Perkembangan ekonomi global khususnya industri perkapalan yang semakin cepat dan beragam, memaksa suatu negara untuk mengekspor ke negara lain atau mengimpor dari negara lain untuk memenuhi kebutuhan masyarakat negara tersebut. Permintaan ekspor dan impor semakin meningkat, dan tidak ada satu negara pun di dunia yang menawarkan akses bebas barang masuk dan keluar negara. Direktorat Jenderal Bea dan Cukai (DJBC) adalah nama instansi pemerintah yang melayani masyarakat di bidang kepabeanan dan cukai. Kepabeanan adalah segala sesuatu yang berhubungan dengan pengawasan pergerakan barang yang masuk atau keluar daerah pabean. Cukai adalah pajak negara yang dipungut atas terhadap barang tertentu yang mempunyai ciri atau kharakteristik yang diatur dalam undangundang cukai. Sistem aplikasi pelayanan manifest di Direktorat Jenderal Bea dan Cukai terlaksana pada tahun 2006 dengan diterbitkannya Peraturan Menteri Keuangan Nomor PMK-39/PMK.04/2006 tanggal 19 Mei 2006 tentang tatalaksana pemberitahuan kedatangan Sarana Pengangkut, Manifest kedatangan sarana pengangkut dan Keberangkatan Sarana Pengangkut.

Keyword : Document, Cargo Manifest, Arrival and Departured , Vessel

Abstract

The development of the global economy, especially the increasingly rapid and diverse shipping industry, forces a country to export to other countries or import from other countries to meet the needs of the people of that country. The demand for exports and imports is increasing, and there is not a single country in the world that offers free access for goods in and out of the country. The Directorate General of Customs and Excise (DJBC) is the name of the government agency that serves the public in the field of customs and excise. Customs is everything related to the supervision of the movement of goods entering or leaving the customs area. Excise is a state tax levied on certain goods that have characteristics or traits regulated in excise law. The manifest service application system at the Directorate General of Customs and Excise was implemented in 2006 with the issuance of Regulation of the Minister of Finance Number PMK-39/PMK.04/2006 dated 19 May 2006 concerning the procedure for notification of the arrival of Transport Facilities, Manifests for the arrival of transport facilities and Departures of Transport Facilities.

Keyword : Document, Cargo Manifest, Arrival and Departured , Vessel.

PENGARUH KPOP BTS SEBAGAI BRAND AMBASSADOR DAN BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA TOKOPEDIA

2024-12-09T16:51:51+07:00

E-commerce is one of the keys to the development of the times where you can sell and buy needs online. As for the problem of target marketing competition to promote their respective e-commerce companies by choosing Brand Ambassadors as the main face of e-commerce itself which strengthens marketing so that visitors are interested and make the number of visitors increase.

The purpose of this study is to find out and analyze the influence of brand ambassadors and brand images on consumer purchasing decisions at Tokopedia. The type of research used is explanatory research with research methods using questionnaire data collection. The data analysis model used is multiple linear regression analysis. The sample selection was carried out by means of purposive sampling. And the sample is 100 respondents, using multiple linear analysis.

The results of the regression test show that 49.4% of purchasing decision factors can be explained by brand ambassadors and brand image, while the remaining 50.6% is explained by other factors that are not included in this study. While the results of the Ftest indicate that simultaneously the brand ambassador and brand image variables simultaneously have a positive and significant effect on purchasing decisions with the results of the analysis Fcount = (49.367) > Ftable = (3.090). The results of the ttest show that the Brand Ambassador variable shows the results of the tcount analysis (-1.821) and the Brand Image variable shows the results of the tcount analysis (9.089) where ttable (1.98472), so partially the Brand Ambassador variable has no significant effect on Purchasing Decisions, while the dominant variable is Brand Image on Purchasing Decisions.

Keywords: Brand Ambassador, Brand Image, Purchase Decision

SYSTEMATIC REVIEW : PENTINGNYA PENGEMBANGAN LIFE SKILL BAGI MAHASISWA 2020-2024

2024-12-09T16:53:29+07:00

This article is a systematic review examining the implementation and impact of life skills development among Indonesian university students during the 2020–2024 period. It highlights the importance of life skills development for students, referring to the WHO framework that identifies ten core life skills. These skills are categorized into five major groups based on four types of human intelligence (IQ, EQ, SQ, AQ): self-awareness and empathy, critical and creative thinking, decision-making and problem-solving, effective communication and interpersonal skills, as well as stress and emotional management. The review of 19 research articles reveals that many graduates face challenges in transitioning to the professional world, often due to an inability to master life skills. Research indicates that integrating life skills education through experiential methods, such as Project-Based Learning, can enhance students' adaptability to the dynamics of the professional world, enabling them to face career challenges with confidence and effectiveness. Key recommendations from this review include expanding project-based and experiential learning to make it more applicable and relevant to real-world contexts, as well as designing specific interventions for stress management and emotional regulation to support students' transition into the workforce. Strengthening collaboration between educators and practitioners is essential to ensure the relevance of life skills development to industry demands and real-life challenges. Furthermore, long-term research is needed to evaluate the impact of life skills programs on students' career readiness and overall well-being.

PENGARUH KOMPENSASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT. SUMBER INDAH LESTARI (Dan+Dan) WILAYAH KOTA DEPOK

2024-12-13T10:41:18+07:00

The purpose of this study is to determine and analyze the effect of Compensation and Work Discipline on Employee Performance in Depok city. The type of research used is explanatory research with research methods in the form of data collection using questionnaires. The data analysis model used is multiple linear regression analysis. Sample selection is done by quota sampling. The sample amounted to 41 respondents, using multiple linear regression analysis.The regression test results showed that 43.3% of employee performance factors could be explained by compensation and work discipline, while the remaining 56.7% were explained by other factors not studied in this study. While the results of the F test show that simultaneously the compensation variable and the work discipline variable simultaneously have a positive and significant effect on employee performance with the results of the analysis, namely the calculated F value = 16.276 > from Ftable = 3.240. The results of the t test show that the Work Discipline variable shows the results of the analysis t count (4.985) where ttable (2.022 () then, partially the variable has a positive and significant effect on the Performance of store employees and + and the Depok city area. The Compensation variable does not have a positive and significant effect on the Performance of Store Employees and + And Depok City Area with the value of the analysis results t count (1.574) where ttable (2.022) (. The dominant variable that affects the performance of store employees and + and the Depok city area is Work Discipline.

ANALISIS KINERJA KEUANGAN DAERAH PEMERINTAH PROVINSI JAWA TIMUR TAHUN ANGGARAN 2010 - 2014

2024-12-13T10:44:58+07:00

This research is descriptive in nature, in which this research will be described accordingly with the research results obtained. The purpose of this research is to find out financial performance using the level of regional financial independence, level regional dependency, level of fiscal decentralization, level of effectiveness and level efficiency in the province of East Java Fiscal Year 2010 – 2014. Research results the ratio of the level of regional independence explains that the average level of independence the regional finance of East Java Province during the 2010 - 2014 budget period amounted to 3.27%. According to the regional financial independence assessment criteria is “Very Good” that is, it can be said that they do not have a high dependency on central government through balancing funds. The dependency ratio has an average of –the average percentage is 1%, namely "Very Low" which is East Java Province has been optimal in financing its regional development activities, so that the regions does not depend on government subsidies through balancing funds. Results analysis of the average level of fiscal decentralization in East Java Province the 2010 - 2014 budget amounted to 69.34%. The level of effectiveness has a percentage an average of 113.25%, namely the effectiveness level of "Very Effective". Efficiency ratio regional financial management in East Java Province has an average percentage of 1.46%, namely "efficient", where the government provides incentive funds for realize PAD to the maximum so as to be able to carry out the implementation regional budget properly/efficiently.

TANTANGAN DAN PELUANG REAKTUALISASI TEORI SOSIAL PROFETIK KUNTOWIJOYO DALAM MENANAMKAN SOFT SKILLS KEWIRUSAHAAN DI INDONESIA

2024-12-20T10:38:27+07:00

The cultivation of soft skills in entrepreneurship in Indonesia is a key element in facing the challenges of globalization, technology, and increasingly competitive economic competition. Kuntowijoyo's Social Prophetic Theory presents an alternative perspective that combines religious values and ethics in the process of entrepreneurial development, especially in shaping soft skills based on moral and religious ethics. This article explores the challenges and opportunities in integrating humanism, liberation, and transcendence into the formation of entrepreneurial soft skills in Indonesia. This article uses a qualitative descriptive approach, literature study, and secondary data methods. There are several mapped challenges and opportunities in actualizing Kuntowijoyo's Social Prophetic Theory to foster entrepreneurial soft skills based on religious ethics and morals.

ANALISA RASIO KEUANGAN DALAM MENILAI KINERJA PADA RSUD KABUPATEN KARO

2025-01-07T13:56:06+07:00

Kinerja keuangan merupakan aspek krusial dalam menilai kesehatan dan keberlanjutan suatu institusi, tak terkecuali rumah sakit pemerintah. Penelitian ini bertujuan untuk menganalisis dan menilai kinerja keuangan RSUD Kabupaten Karo menggunakan metode analisis rasio keuangan. Studi ini menggunakan pendekatan kuantitatif deskriptif dengan data sekunder berupa laporan keuangan RSUD Kabupaten Karo selama periode 2019-2023. Analisis rasio yang digunakan adalah pengukuran kinerja keuangan dengan menggunakan rasio keuangan dan kepatuhan pengelolaan keuangan BLU berdasarkan rumus yang ditetapkan oleh Peraturan Direktur Jenderal Perbendaharaan Nomor Per-36/PB/2016 tentang Pedoman Penilaian Kinerja Badan Umum Bidang Layanan Kesehatan. Hasil analisis menunjukkan bahwa pada tahun 2018, kinerja keuangan RSUD Kabanjahe berada pada kategori Sedangdengan total skor 34%, yang memperoleh predikat B. Pada tahun 2019 dan 2020, terjadi penurunan kinerja yang signifikan, dengan skor masing-masing 28% dan 26%, yang menempatkan kinerja keuangan rumah sakit dalam kategori Buruk dengan predikat CC. Namun, pada tahun 2021, kinerja keuangan RSUD Kabanjahe kembali membaik dengan skor 36%, kembali masuk dalam kategori Sedang dan meraih predikat B. Tren positif ini berlanjut pada tahun 2022, di mana kinerja keuangan rumah sakit meningkat dengan skor 44%, yang menempatkannya dalam kategori Sedang dengan predikat BB

PROSES DAN PENGAWASAN PEMUATAN CARGO DOMESTIK LCL MELALUI LAUT PADA PT KITRANS JAKARTA

2025-01-16T10:45:41+07:00

The domestic LCL (Less than Container Load) cargo loading process via sea freight plays a crucial role in logistics and goods transportation in Indonesia. PT Kitrans Jakarta, as a company specializing in this sector, faces various challenges in monitoring and managing cargo loading. This journal provides an in-depth discussion of the loading process, monitoring mechanisms, and factors influencing the efficiency and effectiveness of LCL shipments. Data reveals that Indonesia's LCL shipping market is experiencing significant growth, with an estimated annual volume increase of 10% (Indonesian Logistics Association, 2022). Through case studies and statistical analyses, this journal identifies best practices in cargo loading supervision and offers recommendations to enhance the operational performance of PT Kitrans. The findings of this study are expected to serve as a reference for other logistics companies in optimizing the LCL cargo loading and monitoring process in Indonesia

PENGARUH GAYA KEPEMIMPINAN, PELATIHAN DAN PENGEMBANGAN KARIR TERHADAP RETENSI KARYAWAN DENGAN KEPUASA KERJA SEBAGAI VARIABEL INTERVENING PADA PT. NUSANTARA POWER ENGGINEERING MEDAN

2025-02-04T14:03:22+07:00

terhadap retensi karyawan dengan kepuasan kerja sebagai variabel intervening pada PT Nusantara Power Engineering Medan. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif kausal. Data dikumpulkan melalui kuesioner yang disebarkan kepada karyawan PT Nusantara Power Engineering Medan sebagai responden penelitian. Populasi penelitian terdiri dari seluruh karyawan perusahaan, dengan jumlah sampel sebanyak 50 orang. Teknik analisis data dilakukan menggunakan metode Partial Least Squares (PLS) dengan bantuan perangkat lunak SmartPLS 3. Analisis PLS digunakan untuk menguji hubungan langsung dan tidak langsung antara variabel independen (gaya kepemimpinan, pelatihan, dan pengembangan karir), variabel intervening (kepuasan kerja), serta variabel dependen (retensi karyawan). Validitas dan reliabilitas instrumen diuji melalui pengukuran outer model, sedangkan pengaruh antar variabel dianalisis melalui pengukuran inner model. Hasil penelitian menunjukkan bahwa gaya kepemimpinan berpengaruh positif dan signifikan terhadap kepuasan kerja karyawan. Gaya kepemimpinan mempengaruhi retensi karyawan, pengaruh tersebut tidak signifikan. Kepuasan kerja memiliki pengaruh positif dan signifikan terhadap retensi karyawan. Pelatihan terbukti memiliki pengaruh positif dan signifikan terhadap kepuasan kerja. Pelatihan memiliki pengaruh positif yang signifikan terhadap retensi karyawan. Pengembangan karir menunjukkan pengaruh positif terhadap kepuasan kerja, pengaruh tersebut tidak signifikan. Pengembangan karir berpengaruh positif dan signifikan terhadap retensi karyawan.

PENGARUH PROMOSI, BRAND AMBASSADOR, DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN PRODUK BODY LOTION SCARLETT WHITENING (STUDI KASUS MASYARAKAT DI KOTA DEPOK)

2025-02-10T13:21:53+07:00

The purpose of this study is to be able to determine and to analyze the effect of promotion, brand ambassador and product quality on purchasing decisions for Scarlett Whitening Body lotion products for people in Depok City. The type of research method used is quantitative method with data collection methods using a questionnaire.. For the number of samples of this study were 100 respondents. In the regression test results show the results with a figure of 77.8% explaining that the purchasing decision factor by price, product quality, and brand while the remaining 22.2% is explained by other factors not examined in this study. Meanwhile, the results of the F test of all variables show that simultaneously the influence between the variables of purchasing decisions, promotion, brand ambassadors and product quality simultaneously has a significant effect on purchasing decisions with the results of the analysis, namely the Fcount value of 116.657 is greater than Ftable = 2.700. For the T test results, it shows that the promotion variable shows the tcount (18.483) where the ttable (1.985) says that the promotion variable has a significant effect on purchasing decisions for Body lotion products in the community in Depok City. Meanwhile, for the brand ambassador variable with the results of tcount (1.438) where ttable (1.985) and for the product quality variable with the results of tcount (0.585) where ttable (1.985) shows the results that the brand ambassador and product quality variables do not have a significant effect on purchasing decisions for Body lotion products in the community in Depok City. The dominant variable in this study and influencing purchasing decisions for Body lotion in the community in Depok City is the promotion variable.

PENGARUH MOTIVASI DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KINERJA KARYAWAN PADA PT DAE KYUNG INDONESIA

2025-02-10T13:22:46+07:00

The purpose of this study was to identify and analyze the impact of motivation and competency on employee performance at PT Dae Kyung Indonesia. The type of research used is explanatory research using research methods in the form of data collection using a questionnaire. The data analysis model used is multiple linear regression analysis. Sample selection is done by using saturated samples. The sample consists of 150 respondents who use multi-linear regression analysis. The results of the regression test show that 67.7% of employee performance factors can be explained by Motivation and Competence while the remaining 32.3 are explained by other factors not examined in this study. The F test results indicate that employee performance is positively and significantly impacted simultaneously by the motivation and competence variables with The analysis results indicate that Fcount =
157.128 > Ftable = 3.000, which is the same as the value of Fcount = 157.128. The results of the t test show that the motivation variable shows the results of the tcount analysis (8.346) and the compensation variable shows the results tcount (4.476) where ttable (1.960) so partially both variables have a positive and significant effect on employee performance. PT Dae Kyung Indonesia Employee Performance is influenced by Motivation, the dominant variable.

PENGARUH PENDIDIKAN, PELATIHAN, GAYA KEPEMIMPINAN DAN MOTIVASI TERHADAP KINERJA KARYAWAN PADA CV KEMUNING PRIMA ILMU

2025-02-17T13:36:51+07:00

Employee performance is a key factor in an organization's success, influenced by various elements such as education and training, leadership style, and motivation. This study aims to analyze the combined impact of these factors on employee performance at CV Kemuning Prima Ilmu , a company specializing in training and educational consulting. Using a quantitative approach with multiple regression analysis, this research evaluates data collected through surveys of CV Kemuning Prima Ilmuemployees. The analysis results indicate that education and training have a significant impact on employee performance, with a regression coefficient of -0.2194 and a p-value of 0.024, suggesting that improvements in education and training can lead to changes in employee performance. Leadership style has a regression coefficient of -0.0532 with a p-value of 0.589, indicating that this variable does not significantly affect employee performance. Meanwhile, motivation has a significant impact on performance, with a regression coefficient of -0.2310 and a p-value of 0.021, demonstrating a complex relationship between motivation and employee performance. These findings emphasize that a holistic approach combining continuous education and training, inspirational leadership, and appropriate motivational strategies can significantly enhance employee performance. The implications of this study provide valuable insights for organizations in designing more effective human resource development strategies to achieve sustainable business goals.