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Umam, Jumaidil; Haryanti, Intisari; Purnama, Ita

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

This study aims to analyze the influence of celebrity endorsement and brand image on consumer purchase intention at Kaloka Café in Bima Regency, Indonesia. The research employed a quantitative approach with an associative design. A total of 96 respondents were selected using accidental sampling. Data were collected through questionnaires and analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, t-test, and F-test with SPSS. The findings reveal that celebrity endorsement does not have a significant effect on purchase intention, while brand image shows a significant positive effect. Simultaneously, both variables significantly affect purchase intention, with a contribution of 44.3%. These results highlight that brand image plays a more dominant role than celebrity endorsement in shaping consumer decisions. The study recommends that Kaloka Café strengthen its brand image through product quality, consistent service, and effective brand communication, while carefully selecting endorsers who are credible and relevant to the target market.

Defri Thalia Audini; Melan Sinaga

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to determine the effect of financial stability, external pressure, and auditor change on financial statement fraud in companies in the Apparel & Luxury Subsector, 2020-2024. The sample in this study was 14 companies in the Apparel & Luxury Subsector, covering the period 2020-2024. Data were obtained from company financial reports and then processed using Microsoft Excel 2018 and SPSS version 25. The research method used was multiple linear regression. The results of this study indicate that financial stability significantly influences financial statement fraud, external pressure significantly influences financial statement fraud, and auditor change significantly influences financial statement fraud.

Delima Pransiska; Zulvia Khalid

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Labor-intensive garment industries are experiencing significant employment challenges in the post-pandemic era, which has direct implications for the achievement of organizational objectives. This study was conducted to examine the effects of work-life balance, workload, and job stress on turnover intention among employees of PT 3Di Garmentech in West Jakarta. The research employed a quantitative approach with a sample of 70 respondents, selected using a saturated sampling technique, meaning all members of the population were included as respondents. Data collection was carried out through structured questionnaires, and the analysis was conducted using multiple linear regression methods, complemented by interval value interpretation on a Likert scale. The data were processed with the help of Microsoft Excel and SPSS version 26 to ensure accuracy in statistical testing. Findings from the study revealed that workload and job stress significantly and positively influenced turnover intention, indicating that higher levels of these factors increased employees’ desire to leave the company. Meanwhile, work-life balance showed no significant impact on turnover intention, suggesting that despite potential difficulties in balancing personal and professional roles, employees’ decisions to resign were more strongly driven by excessive workload and heightened job stress. These results emphasize the importance for garment companies to manage workload effectively and reduce stress levels to maintain employee retention and organizational stability.

Faisal Alparizzi; Asep Dony Suhendra

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The rapid development of digital technology has significantly transformed marketing strategies, particularly in the micro, small, and medium enterprises (MSMEs) sector, including Mitra Baker Old Lambang Sari, which strives to expand its market reach and enhance competitiveness through the adoption of digital marketing. Digital marketing today functions not only as a promotional tool but also as an interactive medium that shapes customer experience at every stage of the consumer journey. This study aims to analyze the extent to which digital marketing strategies and customer experience contribute to consumer purchase intention for Mitra Baker Old Lambang Sari products. A quantitative research design was applied using a survey method, with questionnaires distributed to 100 respondents. The collected data were analyzed using SPSS version 25 through partial tests, simultaneous tests, and the coefficient of determination. The partial test results revealed that both digital marketing strategies and customer experience individually exert a positive and significant influence on purchase intention, as evidenced by a significance value of 0.000 (< 0.05) and t-values exceeding the critical t-table values. Furthermore, the simultaneous test confirmed that the two variables jointly have a significant effect, supported by an F-value of 108.003, which is greater than the F-table value of 3.09, and a significance level of 0.000. The coefficient of determination (R Square) was 0.690, indicating that 69% of the variation in consumer purchase intention is explained by digital marketing strategies and customer experience, while the remaining 31% is influenced by other factors not examined in this study. These findings highlight that implementing effective digital marketing strategies alongside delivering high-quality customer experiences is crucial for enhancing consumer purchase intention in MSMEs within the digital era.

Sernide Zebua; Agus Sriyanto

Jurnal Riset dan Inovasi Manajemen 2025 International Forum of Researchers and Lecturers

This study aims to determine the effect of brand association, brand awareness, and brand loyalty on brand equity. The background of this research is the increasing competition in the smartphone industry, where leading brands are competing to capture consumer attention, particularly Generation Z, who have unique characteristics in using technology. Generation Z is a group that is highly engaged with digital development, quick in accessing information, and critical in making brand choices. Therefore, understanding the factors that influence brand equity among this generation is essential, especially for Samsung as the research object. This research is categorized as quantitative with a descriptive-verificative approach. The population in this study consisted of Samsung smartphone consumers from Generation Z in Nias City. Data were collected using questionnaires designed to measure the independent variables, namely brand association, brand awareness, and brand loyalty, as well as the dependent variable, brand equity. The sampling technique applied was non-probability sampling with a purposive sampling approach, where respondents were selected based on specific criteria. The total sample obtained was 100 respondents. The collected data were analyzed using SPSS version 22. The analysis was conducted to examine the partial effect of each independent variable on the dependent variable. The findings indicate that brand association, brand awareness, and brand loyalty each have a significant partial effect on brand equity. These results suggest that the stronger the brand associations held by consumers, the higher their awareness of Samsung as a brand, and the greater their loyalty, the stronger the brand equity will be among Generation Z. The implications of this study highlight the importance for companies to strengthen brand-based marketing strategies by emphasizing emotional value, enhancing brand exposure, and maintaining consumer loyalty. Such efforts will enable Samsung to sustain its competitive position in the increasingly dynamic smartphone market.

Khalifah Fathan Maulana; Zahra Zahra; Athiy Dina Rosihana

Jurnal Riset dan Inovasi Manajemen 2025 International Forum of Researchers and Lecturers

PT Telkom Indonesia is a state-owned telecommunications and information technology company in Indonesia that provides various digital and telecommunication services. The data collection technique used is non-probability sampling with a saturated sampling technique. This study uses a quantitative approach with data collected through research instruments. The data analysis techniques used include instrument testing, descriptive analysis, classical assumption tests, multiple linear regression analysis, the coefficient of determination test, and hypothesis testing using SPSS 26. The results of the study show that the t-count value for the Leadership Style variable is less than the t-table value (0.922 < 2.042) and the significance value in the t-test is 0.364 > 0.05. This indicates that Leadership Style (X1) does not have a significant effect on Work Motivation (Y) of employees at PT Telkom Indonesia Witel Bekasi. Meanwhile, the t-count value for the Work Stress variable is also less than the t-table value (-0.480 < 2.042) and the significance value is 0.635 > 0.05. Thus, it can be concluded that Work Stress (X2) does not have a negative or significant effect on Work Motivation (Y) of employees at PT Telkom Indonesia Witel Bekasi. Simultaneously, both Leadership Style (X1) and Work Stress (X2) do not have a significant effect on Work Motivation (Y). This is shown by the F-test result, where the F-count value (0.523) is lower than the F-table value (3.316), and the significance value of 0.598 is greater than 0.05.

Muhammad Harun Al-Rossyid; Deden Kurniawan

Jurnal Riset dan Inovasi Manajemen 2025 International Forum of Researchers and Lecturers

This study aims to analyze the influence of remuneration, work environment, and work-life balance on employee performance at PT Duta Utama Mustika. The background of this research lies in the importance of improving employee performance to achieve optimal company goals. Factors such as a fair remuneration system, a comfortable work environment, and maintaining a balance between work and personal life are believed to significantly impact employee productivity and performance. This research employed a quantitative approach with a sample of 80 employees selected using a specific sampling technique. Data were collected through questionnaires using a five-point Likert scale to measure variables including remuneration, work environment, work-life balance, and employee performance. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. The results of the study indicate that remuneration has a significant effect on employee performance, meaning that providing appropriate and fair compensation can enhance motivation and work performance. Similarly, the work environment significantly influences performance, suggesting that a safe, comfortable, and supportive workplace contributes to employee productivity. In addition, work-life balance was also found to have a significant effect on performance, demonstrating that balancing job demands with personal life is essential for employees to remain focused and perform effectively. Based on these findings, the company is recommended to improve its remuneration system, create a more conducive work environment, and implement policies that promote work-life balance in order to enhance overall employee performance sustainably.

Cerling Margareta Daeli; Agus Sriyanto

Jurnal Riset dan Inovasi Manajemen 2025 International Forum of Researchers and Lecturers

This study aims to examine the effect of product quality, promotion, and price perception on customer satisfaction at Mie Gacoan in Kutabumi, Tangerang Regency. The study population consists of consumers who have purchased Mie Gacoan, with a sample of 100 respondents selected using a non-probability sampling technique. Data was collected through questionnaires and analyzed using SPSS version 22. This study investigates the relationship between the independent variables (product quality, promotion, and price perception) and the dependent variable (customer satisfaction). The results of the analysis show that product quality, promotion, and price perception have a positive and significant effect on customer satisfaction at Mie Gacoan. High product quality, attractive promotions, and reasonable price perceptions contribute to increased customer satisfaction, which in turn can lead to greater loyalty and repurchase intentions. Based on these findings, it is recommended that Mie Gacoan management continuously improve their product quality and promotions, as well as maintain a favorable price perception among consumers. Enhancing these factors is expected to attract more customers and improve Mie Gacoan’s competitiveness in the market, particularly in the Kutabumi area and its surroundings. Therefore, this study provides valuable insights for marketing strategies and business development at Mie Gacoan, contributing to the growth and success of the brand in the competitive food service industry.

Vinka Anggorowati; Syaiful Anwar

Jurnal Riset dan Inovasi Manajemen 2025 International Forum of Researchers and Lecturers

This study aims to determine the influence of compensation, occupational safety and health, and work motivation on employee job statisfaction. Data were collected using a questionnaire distributed to employees of CV. Rizky Berdikari Mandiri. The sampling technique used was saturated sampling, with a total of 53 respondents. The analytical tool used is descriptive (primary data) by using a questionnaire which is assisted by a likert scale and given to respondents. The analytical tool used is SPSS software version 29. The results of the study show that partially Compensation and Occupational Safety and Health (K3) have a positive and significant effect on employee job statisfaction, while Work Motivation does not have a significant effect on employee job statisfaction at the CV. Rizky Berdikari Mandiri. However, the study also found that work motivation does not have a significant effect on employee job satisfaction at CV. Rizky Berdikari Mandiri. This finding suggests that while motivation is often seen as a driving factor for employee performance, other factors, such as compensation and workplace safety, may have a more direct and immediate influence on job satisfaction in this particular context. It is possible that the intrinsic and extrinsic motivators currently in place at the company may not be as effective or prominent in comparison to compensation and safety initiatives. The study concludes that while compensation and occupational safety are significant drivers of job satisfaction, work motivation should still be addressed but perhaps with more targeted strategies to ensure that employees are adequately motivated and engaged. Further research could explore how different types of motivation—intrinsic and extrinsic—affect employee satisfaction in various organizational settings.

Amasya Permata Hana Purwa; Brahma Wahyu K; Kukuh Harianto

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to examine the effect of work discipline, work motivation, and work environment on employee performance at PT. Yara Berkah Semesta Kediri. The research employed a quantitative approach with a survey method by distributing questionnaires to 50 employees, who were selected as the sample using a census technique. The data analysis techniques used in this study included validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, and F-test, with the assistance of SPSS software. The results revealed that, partially, work discipline and work motivation did not have a significant effect on employee performance, while the work environment had a positive and significant effect. Simultaneously, work discipline, work motivation, and work environment had a positive and significant effect on employee performance, with an F-value of 32.586 and a significance level of 0.000. These findings indicate that employee performance improvement is more strongly influenced by a supportive and comfortable work environment. Therefore, the company is advised to reconsider its strategies for enhancing discipline and motivation, while maintaining a conducive work environment to support productivity. The practical implications of this study suggest that organizations should prioritize creating and maintaining a positive work environment as a fundamental strategy to boost performance. Additionally, companies need to design interventions that strengthen employee discipline and motivation, such as recognition programs, training, and clear performance management systems, while ensuring that these efforts are integrated with improvements in the work environment.

Vito Adinova; Ustadus Sholihin; Angga Permana

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to examine the effect of work discipline, work motivation, and work environment on employee performance at PT. Yara Berkah Semesta Kediri. The research employed a quantitative approach with a survey method by distributing questionnaires to 50 employees, who were selected as the sample using a census technique. The data analysis techniques used in this study included validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, and F-test, with the assistance of SPSS software. The results revealed that, partially, work discipline and work motivation did not have a significant effect on employee performance, while the work environment had a positive and significant effect. Simultaneously, work discipline, work motivation, and work environment had a positive and significant effect on employee performance, with an F-value of 32.586 and a significance level of 0.000. These findings indicate that employee performance improvement is more strongly influenced by a supportive and comfortable work environment. Therefore, the company is advised to reconsider its strategies for enhancing discipline and motivation, while maintaining a conducive work environment to support productivity. The practical implications of this study suggest that organizations should prioritize creating and maintaining a positive work environment as a fundamental strategy to boost performance. Additionally, companies need to design interventions that strengthen employee discipline and motivation, such as recognition programs, training, and clear performance management systems, while ensuring that these efforts are integrated with improvements in the work environment.

Shela Nurhaliza; Desy Mariani

Journal Economic Excellence Ibnu Sina 2025 STIKes Ibnu Sina Ajibarang

This study aims to analyze the effect of profitability, liquidity, leverage, and company growth on company value in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. The research data was obtained from financial reports and annual reports published officially and publicly by the companies. The research population consists of food and beverage companies listed on the IDX. Using purposive sampling, 56 companies that met the criteria were selected, resulting in 280 observations collected over five years of observation. The data analysis technique used multiple linear regression with the help of the Statistical Package for the Social Science (SPSS) version 22 program. This method was used to test the effect of independent variables consisting of profitability, liquidity, leverage, and company growth on the dependent variable in the form of company value measured by Price to Book Value (PBV) as a market indicator. The results showed that profitability, leverage, and company growth did not affect company value. This indicates that profit performance, funding structure, and asset growth are not dominant factors influencing investor decisions in assessing companies in the food and beverage sub-sector. Conversely, liquidity proved to have a positive and significant effect on company value. This condition shows that the higher a company's ability to meet its short-term obligations, the greater the level of investor confidence that drives a consistent increase in company value. Based on the results of the study, it can be concluded that liquidity is an important aspect that must be considered in efforts to maintain stability, increase company value, and attract investor attention, while profitability, leverage, and company growth were not proven to have a significant effect on the food and beverage sub-sector during the research period.

Iqbal Maulana Saputra; Ati Kusmawati

Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Bullying in schools is a serious issue that affects students’ mental health and therefore needs to be addressed through specific programs that create a safe, comfortable, and healthy environment. Increasing public awareness of the dangers of bullying has encouraged the emergence of anti-bullying programs in schools, including at SMA Dharma Karya UT. This study aims to analyze the implementation of such a program with four main objectives, namely to understand its execution, assess its effectiveness, identify existing obstacles, and provide relevant recommendations for improvement. The research method employed is quantitative with a descriptive approach using questionnaires developed based on program implementation and mental health indicators, tested for validity and reliability, and analyzed with SPSS version 25. The research sample involved 98 students from grades X, XI, and XII, selected through a representative quota sampling technique. The results show a significant relationship between the anti-bullying program and students’ mental health, with a correlation coefficient of 0.760 indicating a strong relationship. The program explains 57.8% of the variance in mental health, while 42.2% is influenced by other external factors. Simple regression analysis produced a constant of 43.783 and a coefficient of 1.814, meaning improvements in program implementation are directly proportional to improvements in mental health. Hypothesis testing confirmed significance with a value of 0.000 < 0.05, thus accepting the alternative hypothesis. The anti-bullying program has proven to be effective and can serve as a reference for other schools.

Dimas Firmansyah

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study is motivated by the importance of employee performance as a key factor in achieving organizational goals. Optimal performance is significantly influenced by various factors, one of which is workload and the working environment. An unbalanced workload can hinder productivity, while a non-conducive working environment can reduce comfort and work enthusiasm. Therefore, this study aims to analyze the impact of workload and the working environment on employee performance at PT Kampung Bali Indah Jakarta Pusat, both partially and simultaneously. This study uses a quantitative approach with a saturated sample of 52 respondents. Data collection was conducted using questionnaires, and the data were analyzed using SPSS version 25. The analysis included validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination. The results show that workload has no significant partial effect on employee performance. This indicates that, although excessive workload can affect performance, other factors play a more dominant role in influencing employee performance. In contrast, the working environment has a positive and significant impact on employee performance. A conducive work environment provides comfort for employees to work more effectively and efficiently. Simultaneously, both workload and the working environment significantly affect employee performance, contributing 73.5%. This means that more than 70% of employee performance is influenced by these two factors, while the remaining performance is influenced by other factors not covered in this study. These findings suggest that to improve employee performance, the company should enhance the working environment to better support employee comfort and productivity. On the other hand, workload management should also be adjusted to remain optimal without adding excessive pressure on employees.

Lensy Permatasari; Rafikhein Novia Ayuanti; Agung Pambudi Mahaputra

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the influence of affiliate marketing programs, price, and promotion on purchasing decisions for Mezuca perfume on TikTok Shop. As the digital era advances, social media platforms like TikTok serve not only as entertainment platforms but also as effective channels for marketing products through the TikTok Shop feature and affiliate programs. This strategy allows content creators to act as sales partners, directly influencing consumer decisions. This quantitative study utilizes primary data obtained through questionnaires distributed to 180 respondents who had purchased Mezuca perfume through Mamnun's TikTok Shop account. After a selection process using purposive sampling, 160 respondents met the criteria and were eligible for analysis. Data analysis was performed using SPSS software with various statistical tests, including descriptive statistics, validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficients of determination (R²). The results indicate that affiliate marketing programs, price, and promotion simultaneously have a positive and significant effect on purchasing decisions. Partially, these three variables also show a significant positive influence on consumer decisions. These findings indicate that implementing effective digital marketing strategies, particularly through affiliate marketing, competitive pricing, and engaging promotions, plays a significant role in increasing consumer purchasing interest on social media platforms. This research offers practical implications for businesses in designing optimal and targeted digital marketing strategies.

Widya Setya Ningrum; Syaiful Anwar

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine whether there is an influence on the Impact of the Digital Era (X1), Organizational Culture (X2), and Employee Involvement (X3) on Employee Work Efficiency (Y) at PT Indogadai Prima Tangerang City Branch. The research used in this study is quantitative, with a non-probability sampling technique. The sample consisted of 100 respondents representing different job positions, ranging from area managers, store heads, cashiers, to sales clerks. Data were collected through a structured questionnaire using a Likert scale. Furthermore, the data analysis applied descriptive statistics, validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, and the coefficient of determination using SPSS version 25. The results of this study indicate that the Impact of the Digital Era has a positive but not significant effect on Employee Work Efficiency, Organizational Culture has a significant effect on Employee Work Efficiency, while Employee Involvement does not significantly influence Employee Work Efficiency. Among the independent variables, Organizational Culture is the most influential factor in determining employee efficiency. The findings highlight the importance of strengthening organizational culture to enhance efficiency while ensuring that digital transformation is implemented with strategies that reduce resistance and increase adaptability. This research contributes theoretically to the study of human resource management in the digital transformation era and provides practical recommendations for companies in developing policies to optimize employee efficiency.

Fera Zuning Ayu Ningtyas; Taufik Akbar; Zulfia Rahmawati

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the influence of independent variables, namely Promotion, Location, and Product Variation, on the dependent variable, Purchase Decision, at Seduhlur Coffee Kediri. The research method used is quantitative, employing multiple linear regression analysis with the assistance of SPSS version 26 software. The sampling technique applied in this study is incidental sampling, which involves selecting respondents who happen to be present and meet certain criteria at the time the research is conducted. Based on the results of data analysis, it can be concluded that the Promotion variable has a positive and significant partial effect on Purchase Decision. This indicates that the better the promotional strategies carried out, the more likely consumers are to make a purchase. Similarly, the Location variable also shows a positive and significant partial influence, suggesting that the comfort and accessibility of Seduhlur Coffee’s location play an important role in influencing consumer decisions. Product Variation is also found to have a positive and significant partial effect on Purchase Decision, meaning that a greater variety of products offered increases the likelihood of attracting consumer interest. Simultaneously, all three variables — Promotion, Location, and Product Variation — have a significant and positive influence on Purchase Decision. This research is expected to provide useful input for Seduhlur Coffee Kediri in improving its marketing strategies and service quality to encourage and increase consumer purchasing decisions.

Alifah Dikha Arianto; Purwatiningsih

Jurnal Manajemen Bisnis Digital Terkini 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

HokBen, previously known as Hoka Hoka Bento, is a fast-food restaurant offering Japanese-style menus and has successfully built a strong brand in Indonesia since 1985. This study aims to analyze and explain the influence of service quality, taste, and price on customer satisfaction at the HokBen Atrium restaurant. This research uses a descriptive quantitative approach with purposive sampling technique, involving 100 respondents who are customers visiting and purchasing products at the HokBen Atrium restaurant. Data were collected using scale range analysis and path analysis, conducted with the help of Microsoft Excel and SPSS version 23. The results of the study indicate that service quality, taste, and price have a significant simultaneous impact on customer satisfaction. The coefficient of determination shows that these three variables account for 78.0% of the influence on customer satisfaction at the HokBen Atrium restaurant. The most dominant factor influencing customer satisfaction is taste, with the highest t-value of 5.279. This suggests that taste is the most important factor affecting customer satisfaction at the HokBen Atrium restaurant. This study provides valuable insights for the management of HokBen to further improve service quality, taste, and price adjustments to maintain and increase customer satisfaction levels.

Decky Hendarsyah; Febrianty, Nirvana Annisa’; Bahri, Saiful

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to examine the influence of packaging, price, and digital marketing on increasing MSME (Micro, Small, and Medium Enterprises) sales. Using a descriptive quantitative approach, this study collects primary data through questionnaires and interviews, as well as secondary data from literature sources. The questionnaires serve as the primary data source, while interviews provide supporting data. The research population includes all MSMEs supported by KADIN in Bengkalis sub-district, Bengkalis district. A random sampling technique was applied, with a total of 104 respondents selected for the study. The data analysis was conducted using multiple linear regression with the help of SPSS software. This analysis involved testing validity, reliability, classical assumptions, and hypotheses to ensure the accuracy and consistency of the data. The results of the research indicate that both packaging and price have a positive and significant effect on increasing MSME sales. In contrast, digital marketing did not show a significant effect on boosting sales. Among the three factors, packaging emerged as the most dominant factor influencing the increase in sales. This study adds value to existing theories by confirming the importance of packaging and price in enhancing MSME sales performance. It also offers practical implications for the government and MSME stakeholders. For the government, the findings can be used to develop strategies and policies that support MSMEs, particularly in areas related to packaging and pricing strategies. For MSME owners and entrepreneurs, this research provides insights into key aspects of business operations that can be optimized to improve sales. By focusing on packaging and pricing strategies, MSMEs can enhance their competitiveness in the market, leading to increased sales and long-term business success.

Fidela Salsabilla Maheswari; Fitra Dharma

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of intellectual capital and profitability on firm value in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. Intellectual capital is measured using the Value Added Intellectual Coefficient (VAIC) method, which consists of three components: Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). Meanwhile, profitability is proxied by Return on Assets (ROA). This study uses a quantitative approach with purposive sampling, resulting in 59 companies as research samples. After data screening and the removal of outliers, the number of observations analyzed was 138. The data were analyzed using multiple linear regression with SPSS software. The results of the study show that intellectual capital does not have a significant effect on firm value. This finding indicates that the management and disclosure of intellectual assets in food and beverage companies have not been able to improve investors' perception of the company’s market value. On the other hand, profitability has a positive and significant effect on firm value. This means that the higher the profitability, the higher the firm value, as reflected in investor confidence. This study emphasizes that conventional financial indicators remain the main focus of investors, while the role of intellectual capital has not yet been fully considered as a strategic resource that can directly enhance firm value.