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74,467 articles from 724 journals · 2,111 citations tracked

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Eka Shodiq Permadi; Hanie Teki Tjendani; Budi Witjaksana

International Journal of Industrial Innovation and Mechanical Engineering 2025 Asosiasi Riset Ilmu Teknik Indonesia

Prolonged road damage disrupts community mobility, logistics activities, and reduces road user safety. The road maintenance project on Jl. Ir. Soekarno in Blitar City, which was planned to be completed in 120 days with a budget of Rp1.16 billion, experienced a delay of 8 days due to time management constraints. This study aims to evaluate the use of the Time Cost Trade Off (TCTO) method to accelerate project completion without reducing the quality of work. The TCTO method is used to analyze the relationship between time and cost. This research proposes additional overtime working hours of 2 hours per day with the assumption of resources according to the Cost Budget Plan (RAB). The results show that with this method, the project can be completed in 117 days at a total cost of Rp1,342,177,724. Although it requires additional costs, this acceleration allows the project to be completed faster than the previous condition

Umi Kulsum; Titin Ruliana; Nurfitriani Nurfitriani; Heriyanto Heriyanto

International Journal of Management Research and Economics 2025 Institut Teknologi dan Bisnis (ITB) Semarang

Performance-focused human resource development in IT consulting firms. The purpose of implementing this program is to find out the management of human resources that occurs in the company, how companies manage  human resources so that performance i mprovements can occur in IT consulting companies and what efforts have been made by companies to  manage their companies that have an impact on improving performance as well as what assessment methods used by companies to measure employee performance. Problems that arise such as excessive working hours and other problems can be found in this new start-up company. The method used in this activity is online (using the Zoom us application, Google Meet) and face-to-face. The results of the research conducted indicate that employee performance  is very good, companies can find solutions to their employee performance problems by providing some training, mentoring to bonuses that  can increase motivation so that  employee performance can increase and have a good influence on employees. The company uses the graph rating scale method  and the  alternative ranking method, where the  employee who gets the  top rank will be given an annual bonus by the company.

Irman Efendi; Nada Quratul Aini

Jurnal Sistem Informasi dan Ilmu Komputer 2025 International Forum of Researchers and Lecturers

Research Method: The community and prospective parents have difficulty accessing information about TK Harapan Bunda because they often have to come directly to the school in the morning or meet the school outside of working hours. This hinders efficiency and is time-consuming for them, as well as burdening educators. Therefore, a modern solution is needed such as an official website or digital platform to facilitate access to information quickly and practically. Research Results: The purpose of implementing the system is to evaluate whether the developed system has met expectations. Through testing and implementation, the quality of the system can be assessed. Conclusion: Based on the research and implementation of the TK Harapan Bunda web-based Information System, it can be concluded that: a) The web-based information system provides easier and faster access for the community and prospective parents to obtain information about the school. b) The professionally designed website has succeeded in improving the image of TK Harapan Bunda with an attractive appearance and informative content, which promotes the school's excellent programs and achievements, thereby increasing the interest of prospective students and parental trust. c) The use of modern technology in the development of this system shows that TK Harapan Bunda is able to adapt to increasingly rapid digital developments.

Fredy Harwanto; Rini Werdiningsih; Emiliana Sri Pudjiarti

International Journal of Humanities and Social Sciences Reviews 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the role of digital communication between parents and schools in improving the effectiveness of student attendance administration and scholarship management at SMA XYZ, and to identify factors influencing its implementation within a sustainable educational ecosystem. The research employed a narrative literature review approach with a comprehensive literature analysis from major academic databases, including Google Scholar and ProQuest Education Database, covering publications from 2010 to 2024. Data were collected through systematic searches using keyword combinations of digital communication, parent-school communication, educational technology, student attendance, scholarship administration, and family engagement, followed by thematic analysis to identify patterns and research gaps. Digital communication demonstrated high intensity (4.2/5 score) with WhatsApp as the dominant platform (65%). While 70% of parents increased their academic involvement, only 45% provided appropriate emotional support. Significant barriers included digital divide (30% infrastructure constraints), digital literacy gaps (25%), and boundary management issues (40% of teachers contacted outside working hours). Digital communication improved administrative transparency and real-time monitoring, though communication patterns remained predominantly unidirectional, with only 35% of parents providing active feedback. The study contributes to Digital Education Communication Theory by identifying paradoxes in digital parental engagement and confirming Digital Divide Theory in educational contexts. Findings expand Family Engagement Theory by revealing how real-time information access can create surveillance parenting behaviors that may be counterproductive to student well-being. Results indicate an urgent need for comprehensive digital communication policies, parent digital literacy programs, and infrastructure support to create an equitable and sustainable digital educational ecosystem that balances accessibility with professional boundaries.

Iwan Mamminanga; Andi Supriadi; Burhanuddin Burhanuddin

Jurnal Hukum, Administrasi Publik dan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the performance of village government officials in providing services to the community in Watutoa Village, Marioriwawo District, Soppeng Regency. Village officials play a crucial role in delivering optimal services to the public. To achieve this, several supporting and hindering factors are needed, including external factors such as limited resources, government policies, and social environment, as well as internal factors like the skills and knowledge of officials, motivation and commitment, and the systems and procedures used. The purpose of this study is to analyze the factors that hinder the performance of village officials in providing services to the community in Watutoa Village, as well as to identify the supporting factors that facilitate the implementation of services. This research employs a descriptive qualitative method with a community study design. Data were collected through interviews, observations, and documentation. The research participants included the officials of Watutoa Village (the head of the village and the head of sections) and the community members who had received services from the village officials. The results of the study indicate that, overall, the performance of village officials is quite good. However, there are several areas that need attention, such as limited resources, where digital services have not yet been optimized. Although government policies regarding attendance, working hours, sanctions, and training have been effective, there are still areas that need improvement. Infrastructure is sufficiently adequate to support the smooth delivery of services, but the technical skills and utilization of technology by village officials need to be enhanced. Furthermore, the motivation and commitment of the officials in delivering services should be strengthened. The existing service systems and procedures are not fully efficient, so continuous evaluation and improvement are necessary to enhance the quality of services in the future.

Maria Clarista Dinda Christy; Maria Clarissa Della Christy; Prisilia Cica Cantika

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

Additionally, companies need to understand the characteristics and values that millennial employees uphold, such as flexibility, empowerment, and opportunities to grow. This generation tends to look for jobs that give them room to innovate, as well as the opportunity to achieve a balance between personal and work life. Therefore, policies that support flexible working hours, remote working, and opportunities for skill development relevant to industry developments will be a significant added value for millennial employees. In addition, open and two-way communication between management and employees is also very important. Millennials are more likely to choose a workplace that is transparent and communicative, where they feel valued and have a voice in decision-making. By maintaining good relationships and ensuring that employees feel heard, companies can create a more positive work environment and strengthen employee commitment to the company. The positive influence of job satisfaction and work discipline on employee commitment, especially the millennial generation, can also be seen as a contributing factor to the decline in employee turnover rates. Employees who feel satisfied and have good work discipline tend to be more loyal and have the desire to stay longer in the company. This will certainly reduce recruitment and training costs for companies, while increasing organizational stability in the long run. This research is expected to be a reference for companies in formulating HR strategies that are more adaptive to the needs of millennial employees, which in turn can increase productivity and create a more innovative and sustainable work environment.

A. Junaedi Karso

International Journal of Law, Crime and Justice 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

According to Law Number 6 of 2023, which stipulates a maximum of 40 working hours per week, a survey conducted by the Kompas Daily Data Journalism Team reveals that the average working hours of lecturers in Indonesia reach 69.64 hours per week throughout 2024. This data highlights a significant discrepancy between the legal provisions and the reality of lecturers' workloads. Despite the law setting limits, many lecturers at Indonesian state universities are facing workloads that far exceed the stipulated working hours. These workloads consist of teaching responsibilities, research, community service, campus administration, and even side jobs, making it clear that the working conditions for lecturers are far from ideal. Moreover, the low salaries, especially for lecturers in private universities, have severe implications not only on individual welfare but also on the broader educational system. The low income of lecturers contributes to a looming teaching crisis on campus, which will inevitably affect the quality of education and lecturer performance. This crisis is further reflected in public sentiment. Google Trend data shows a sharp increase in searches for the phrase "don't be a lecturer," reaching a peak of 100 at the end of January 2025, indicating a growing disillusionment with the profession. In addition, a staggering 76.5% of lecturers have side jobs outside of their academic duties. The most common side jobs include consulting (32.4%), teaching (18.9%), research (16.2%), and writing (2.7%). A smaller percentage (5.41%) are engaged in informal work, such as being online motorcycle taxi drivers. These figures reveal the heavy burden on lecturers to seek additional income, which ultimately compromises their focus and performance in their primary academic roles.

Irwan Soejanto; Trismi Ristyowati; Indun Titisariwati

International Journal of Engineering and Applied Science 2025 International Forum of Researchers and Lecturers

Employee shift scheduling in the hospitality industry remains a critical yet complex task due to fluctuating operational demands, fairness requirements, and labour regulations. Many hotels still rely on manual scheduling methods, which are time-consuming and prone to biases, particularly in ensuring fair workload distribution across employees. Despite numerous studies on workforce scheduling, limited attention has been given to integer linear programming (ILP) models that address gender-based restrictions and operational fairness simultaneously in real-world hotel contexts, especially in developing regions such as Central Java. This study proposes an Integer Linear Programming (ILP) model to generate optimal shift schedules for hotel staff over a 31-day planning horizon. The model incorporates operational constraints, including one shift per day, gender-based restrictions (which prevent female staff from working night shifts), availability, minimum staffing levels, and fairness in workload distribution. Key parameters and binary decision variables were defined to ensure compliance with the hotel's specific requirements. Empirical data were collected from a hotel in Central Java involving 20 employees, and the model was implemented using Python with a Gurobi solver. The ILP model successfully generated optimal schedules in under 10 seconds, significantly outperforming the manual method, which required over 4 hours. While the manual schedule resulted in an imbalance where some employees worked over 27 days and others only 22, the ILP approach enforced a strict maximum of 26 working days for all staff. Furthermore, the fairness index (FI) improved from 19.2% in the manual method to 0% in the ILP-generated schedule, indicating complete equity in workload allocation. The proposed ILP model demonstrates its effectiveness in improving scheduling fairness, operational efficiency, and compliance with labour policies. This work not only addresses a critical research gap in hospitality scheduling practices in Indonesia but also offers a replicable framework for other labour-intensive service sectors. Future research may explore multi-objective extensions incorporating employee preferences, satisfaction, and dynamic demand fluctuations.

Hafizh Dzaky Hawari; Rizki Aryanto; Abda Abda; Rifqi Muzakki

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in supporting national economic growth, particularly through their contributions to job creation and the development of local potential. MSMEs serve as the backbone of inclusive economic development by reaching various segments of society. However, despite their strategic importance, MSMEs often face internal challenges, including the risk of fraud committed by employees. This study aims to examine the forms of fraud risk occurring within the MSME HJ.GUS BUSANA and analyze their impact on business operations. A qualitative descriptive approach was used, with data collected through direct interviews with the business owner. This method allowed for a contextual and in-depth understanding of the types of fraud experienced. The findings reveal two primary forms of employee fraud that pose a threat to operational efficiency and business sustainability. First, the excessive use of raw materials without the owner’s knowledge or approval, categorized as a high-risk behavior. Second, the use of business facilities such as equipment and working hours for personal purposes, categorized as a moderate-risk behavior. These practices lead to resource wastage, increased operational costs, and decreased productivity. The impact of such fraud is not only financial but can also erode trust within the workplace environment. Therefore, a more effective internal control system is essential, including proper monitoring of material usage and access to business resources. Additionally, instilling strong work ethics and a sense of responsibility among employees is crucial in building a positive organizational culture. Implementing these measures is key to ensuring that MSMEs can not only survive but also grow sustainably amidst the ever-changing business landscape. Strengthening internal supervision and ethical awareness can significantly reduce the risk of fraud, thereby enhancing the long-term resilience and performance of the enterprise.

Muhamad Rifqi Auliya’urrahman; Rezty Fauziah Novianty Z; Irfan Abdulhafizh K

Jurnal Pendidikan Dirgantara 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This research is motivated by the high intensity of activity in the apron area, the limited number of personnel, and the implementation of a shift work system in the Apron Movement Control (AMC) unit at Halim Perdanakusuma Airport. These conditions have the potential to cause excessive workloads for personnel, which can impact the effectiveness of operational supervision and disrupt their physical and mental health. The main objective of this study is to analyze the workload of AMC personnel and determine the ideal number of workers to ensure optimal supervision in the apron area. This study uses a quantitative descriptive approach. Data collection techniques were carried out through direct observation and the distribution of questionnaires to all personnel activities in the AMC unit. Data analysis used the Full Time Equivalent (FTE) method to calculate the total actual working time required, and compared it with the standard full-time working hours according to employment regulations. The results showed that the workload of AMC personnel is quite high. Of the seven personnel analyzed, two people obtained an FTE value above 1.28, indicating an overload condition, four people were in the FTE range of 1.00 to 1.28, which is considered normal, and one person had an FTE value below 1.00, indicating an underload condition. These findings indicate an imbalance in the distribution of workload among personnel. As a result, some personnel must perform multiple tasks simultaneously, potentially compromising the quality of oversight and operational safety in the apron area. Based on these findings, a re-evaluation of the division of tasks and workforce within the AMC unit is recommended to create a proportional workload and support optimal safety and operational performance at Halim Perdanakusuma Airport.

Ni Luh Gede Dyana Pandu Widjayanti; Anak Agung Istri Ngurah Marhaeni

International Journal of Entrepreneurship and Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The objectives of this study are: (1) to analyze the motivation of elderly individuals to remain employed in the agricultural sector; (2) to examine the simultaneous and partial effects of elderly health, work experience, age, and income outside the agricultural sector on the working hours of the elderly in agriculture; and (3) to analyze the moderating role of income outside the agricultural sector in the relationship between elderly health and the working hours of elderly individuals in the agricultural sector in Buduk Village, Mengwi District. This study employed a quantitative, associative approach conducted in Buduk Village, with a sample size of 100 elderly individuals aged 60 and above. The sampling method used was non-probability sampling, including accidental sampling, snowball sampling, and purposive sampling techniques. Data were collected through observation, structured interviews, and in-depth interviews. The data were analyzed using moderation regression analysis and processed with the assistance of SPSS software. The results of the study indicate that: (1) the primary motivation for elderly individuals to continue working is the absence of others to manage their agricultural land; (2) the variables of elderly health, work experience, and income outside the agricultural sector have a negative and significant effect on the working hours of the elderly in agriculture, while the age variable has a negative but insignificant effect; (3) income outside the agricultural sector serves as a pseudo-moderating variable in the relationship between elderly health and their working hours in the agricultural sector in Buduk Village. The implications of these findings highlight the need for policies that support improving the quality of life of the elderly and empowering them economically through alternative income sources that do not rely heavily on physical labor.

Muhammad Faisal Antarsyah; Rusman Rusman; Muhammad Haerudin Syam; Azhar Ariansyah Ansar; Yustiani Frastika

Journal of Maritime Studies and Management 2025 Politeknik Pelayaran Sulawesi Utara

Inadequate preparation of cargo hold spaces can lead to delays in loading operations, resulting in time losses and disruptions in operational efficiency. The cleaning of cargo holds must comply with company regulations and the Maritime Labour Convention; however, it often extends beyond crew working hours due to time constraints and insufficient equipment. This study aims to evaluate the cleaning procedures for cargo holds on the MV Golden Destiny. A descriptive qualitative research method was employed, utilizing both primary and secondary data collected through direct observation, interviews, documentation, and literature review. Data were analyzed qualitatively with validity assessed using triangulation techniques and source triangulation. The findings indicate that cargo hold cleaning on the MV Golden Destiny adheres to Standard Operating Procedures (SOP) comprising pre-wash, wash, and post-wash stages, supervised by the Chief Officer, and meets National Sanitary Authorities (SENASA) standards. The process encountered challenges, including limited cleaning equipment and time constraints. The effort to these challenges included procuring new equipment, regular maintenance of cleaning tools, and enhancing crew coordination.

I Putu Agung Arma Wisswabawa; Made Heny Urmila Dewi

International Journal of Entrepreneurship and Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

 The trade of secondhand clothing at Pasar Senggol Batubulan, Gianyar Regency, has become a rapidly growing economic activity and an alternative source of income, particularly amidst limited formal employment opportunities. However, the income of secondhand clothing traders tends to fluctuate and is influenced by several internal business factors. This study aims to analyze the influence of price, business capital, working hours, and product quality on the income of secondhand clothing traders. An associative quantitative approach was used, involving 61 traders selected through a saturated sampling technique. The data analysis method applied is multiple linear regression. The findings reveal that price, capital, working hours, and product quality simultaneously have a significant effect on traders’ income. Partially, all four variables also show a significant influence. Product quality is the most dominant factor affecting income, followed by capital, working hours, and price. Adequate capital enables traders to increase stock and improve product quality. Longer working hours provide greater opportunities to serve consumers, while competitive pricing boosts sales capacity. These findings underscore the importance of managing internal business factors to enhance income and contribute to the economic empowerment of communities in the informal sector.

Kadek Liana Widyaswari; Ni Luh Karmini

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Clove is one of the plantation commodities that plays a significant role in the national economy, particularly as a raw material for the kretek cigarette industry, as well as the food and pharmaceutical industries. This study aims to analyze the factors influencing clove production in Bengkel Village, Busungbiu District, Buleleng Regency. The independent variables used in this study include labor, capital, harvested area, and fertilizer, while clove production serves as the dependent variable. A quantitative approach was employed using a multiple linear regression analysis in the form of a power function. Data were collected through questionnaires distributed to 140 clove farmers as respondents. The results of the study indicate that labor, capital, harvested area, and fertilizer simultaneously have a significant effect on clove production in Bengkel Village. Partially, each of these variables also has a positive and significant effect on production. These findings highlight the importance of optimizing the use of these production factors to improve clove yields in Bengkel Village, Busungbiu District, Buleleng Regency.

Ni Kadek Gita Mahardani; Surya Dewi Rustariyuni

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

MSMEs (Micro, Small, and Medium Enterprises) are one of the main drivers of Indonesia’s economy. However, many MSMEs still face limited access to financing. One traditional Balinese culinary product that attracts tourists is ayam betutu, which represents the MSME sector. This study aims to analyze the influence of own capital, business duration, working hours, and e-commerce on the income of ayam betutu culinary MSMEs in Denpasar City, both simultaneously and partially. This research employs a quantitative method using multiple linear regression analysis. The sample was determined using purposive sampling, with criteria including MSMEs engaged in traditional culinary businesses with ayam betutu as their main product and those that utilize e-commerce in their business operations. A total of 70 ayam betutu culinary MSME actors in Denpasar City were included. The findings reveal that, simultaneously, own capital, business duration, working hours, and e-commerce have a significant effect on MSME income. Partially, own capital, business duration, and e-commerce have a positive and significant effect on income, whereas working hours do not have a significant partial effect. The implication of this study is that MSME actors need to improve their capacity in capital management, maintain business continuity, and optimize e-commerce utilization to increase income. The government is expected to support MSMEs through financial and digital literacy training, institutional strengthening, and the facilitation of mentoring programs and sustainable access to financing.

Eka Fitriana; Lydyana Trisnaeni Martin; Nur Aulia Lathifah; Roselia Ariyanti; Kuswan Hadji

Public Service And Governance Journal 2025 Universitas 17 Agustus 1945 Semarang

This research analyzes the legal provisions regarding the obligation to pay overtime wages and legal options for workers if the company fails to provide overtime compensation. Overtime wages are the right of workers regulated in Law No. 13 of 2003 concerning Manpower which has been amended by Law No. 6 of 2023 and Government Regulation No. 35 of 2021. This study uses a case analysis of PT X in Semarang, which was accused of not paying overtime wages in full to its employees. The findings show that despite clear legal regulations, implementation faces various obstacles, such as inadequate supervision and lack of legal awareness. Employees whose rights are not met can pursue out-of-court (e.g. bipartite negotiation, mediation, conciliation, arbitration) and court channels through the labor court. Non-compliance with regulations on overtime pay not only impacts the economic situation of employees, but also causes imbalances in labor relations. This research recommends strengthening the labor inspection system, increasing transparency in the handling of working hours, increasing legal awareness among employees, and developing a more accurate time recording system to ensure the fulfillment of employee rights according to the applicable regulations.

Silfiati Rohmah; Yunita Primasanti; Agung Widiyanto Fajar Sutrisno

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

Turnover intention is the tendency or intention of individuals to leave the organization for various reasons, one of which is the desire to get a better job. This study aims to examine the effect of overtime working hours and leader member exchange on turnover intention of finishing department employees of PT Ungaran Sari Garments. The sample taken was 144 finishing department employees. The sampling technique used the slovin formula with data analysis techniques, namely multiple linear regression using the SPSS 25 program. The results obtained that overtime working hours have a positive and significant effect on turnover intention, while lmx has a negative and significant effect on turnover intention. overtime working hours and leader member exchange have a simultaneous or joint effect on the dependent variable, namely turnover intention of pt usg finishing department employees.

Iqbaal Dwi Fajarianto, Muchamad; Siska, Elmira; Indra, Natal

CiDEA Journal 2025 Universitas 17 Agustus 1945 Semarang

Employee integrity plays an important role in maintaining company trust and reputation. This study aims to analyze the effect of flexibility of working hours and work stress on employee integrity at PT Bank Negara Indonesia Inc. The purpose of this study was to analyze the effect of working hour flexibility and work stress on employee integrity at PT Bank Negara Indonesia Tbk, especially in the DGL (Digital Development) division in the mobile banking team. The research design adopted in this study is quantitative research with a descriptive approach. Data were collected from 33 respondents through questionnaires. The data were analyzed by carrying out instrument tests which include validity and reliability tests, classical assumption tests, then followed by multiple linear regression, partial tests, simultaneous tests and coefficient of determination tests. The results of this study show that partially, flexibility in working hours has a positive and statistically insignificant effect on employee integrity. Job stress has a negative and statistically significant effect on employee integrity. Simultaneously, both variables affect employee integrity at PT Bank Negara Indonesia Tbk. The results of this study have important implications for company management in developing strategies that improve employee integrity.

Melinda Azizah; Sabrina Aisha Putri Lubis; Muhammad Murdani; Inna Muthmainnah Dalimuntha; Siti Salamah Br. Ginting

Algoritma : Jurnal Matematika, Ilmu pengetahuan Alam, Kebumian dan Angkasa 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Scheduling and resource allocation are two crucial aspects in various fields, including manufacturing, transportation, education, and information systems. The complexity of decision making is often increased by integer constraints, such as the number of workers, machines, or indivisible working hours. Therefore, the Integer Linear Programming (ILP) approach is one of the methods widely used in solving optimization problems involving discrete variables. This literature study aims to review previous studies that apply ILP in the context of scheduling and resource allocation optimization. This study reviews model approaches, solution techniques such as the branch and bound method and cutting plane, and their implementation in various real cases. The results of the study show that ILP is able to provide optimal or near-optimal solutions in scenarios with complex constraints and integer variables. This study also identifies challenges in implementing ILP models, such as the scale of the problem and high computational requirements, as well as opportunities for further research that includes hybridizing the ILP method with a heuristic approach. Thus, ILP remains a very relevant and effective tool in supporting optimization-based decision making in various sectors.

Ni Kadek Eva Pridariasih; Ni Putu Martini Dewi

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The Micro, Small, and Medium Enterprises (MSMEs) sector plays a crucial role in economic development by helping to reduce inequality resulting from uneven development processes. This study aims to analyze the simultaneous and partial effects of capital, price, working hours, facilities, and promotion on income, as well as to examine the moderating role of promotion on the effect of price on the income of coffee shop MSMEs in Denpasar City. The sample consisted of 85 coffee shop MSMEs selected using simple random sampling. The data analysis technique employed was moderated regression analysis (MRA). The results show that simultaneously, capital, price, working hours, facilities, and promotion significantly affect the income of coffee shop MSMEs in Denpasar. Partially, each of these variables—capital, price, working hours, facilities, and promotion—has a significant positive influence on income. Coffee shops equipped with complete facilities tend to earn higher income compared to those with fewer amenities. The findings also reveal that coffee shops utilizing promotional strategies generate higher income than those that do not. It is recommended that coffee shop MSME operators focus on long-term promotional strategies to build customer loyalty and increase income.