Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543

Pengaruh Brand Ambassador dan Citra Merek terhadap Keputusan Pembelian Produk Kosmetik di Tegal

Muhamad Andi Budiyanto — 2025-05-28

This study aims to analyze the influence of brand ambassadors and brand image on cosmetic product purchase decisions in Tegal. In the increasingly competitive cosmetics industry, companies utilize celebrities and influencers to build consumer trust and strengthen brand image to drive purchase decisions. This research employs a quantitative approach using Structural Equation Modeling (SEM) and analyzes data from 80 cosmetic product users in Tegal. The findings indicate that brand ambassadors have a positive and significant impact on purchase decisions, as they create emotional connections and enhance consumer trust in the product. Additionally, brand image plays a crucial role in strengthening consumer loyalty, ultimately increasing purchase intention. The study also reveals that the combination of brand ambassadors and brand image has a stronger influence than when considered individually. The conclusion of this study emphasizes that marketing strategies based on brand ambassadors and brand image are key factors in enhancing the competitiveness of the cosmetics industry. The implications suggest that cosmetic companies should select brand ambassadors that align with their brand values and consistently reinforce their brand image to increase customer loyalty and expand market share in a competitive environment

Implementasi Digitalisasi Laporan Produksi Harian di Industri Manufaktur Untuk Meningkatkan Efisiensi dan Akurasi Data

Wely Teguh Setyawan — 2025-05-28

The development of science and technology is increasingly rapid, including in the industrial world in the production and manufacturing sectors, technology is increasingly used in improving company performance. In the Manufacturing Industry, including the Fast-Moving Consumer Goods (FMCG) sector, it continues to strive to improve operational efficiency and productivity. This digitalization has been key in this effort. Through the integration of digital technology, companies can automate their production processes, increase visibility over operational performance, and make informed decisions. Prior to digitization, daily reporting often involved manually collecting data from various sources, such as production machines, operators, and physical work daily sheets. This can lead to errors in data entry, delays in processing and difficulty interacting data from different systems. This digitalization training aims to improve operational efficiency, improve data accuracy, and increase the accessibility of production information, such as knowing the process or flow in making daily reports to visualizing production data so as to make it easier for the Operations and Management Team to monitor factory productivity.

System Literature Review: Analysis Of The Influence Of Market Anomaly And Financial Behaviour On Abnormal Returns In The Efficient Market Hypothesis

Siti Aminah — 2025-05-30

The capital market is one of the important indicators in a country's economy, which reflects the dynamics of the relationship between investors, companies, and market conditions. In the Efficient Market Hypothesis (EMH) theory, stock prices are said to reflect all available information efficiently. Thus, there is no opportunity for investors to consistently generate abnormal returns, namely profits that exceed market expectations based on the risks taken. However, in practice, various market anomalies and financial behavior often show deviations from the basic assumptions of the EMH. This study aims to analyze the effect of various market anomalies such as the January Effect, Ramadhan Effect, Election Days Effect, Pandemic Covid Effect, and financial behavior on abnormal returns in the Efficient Market Hypothesis using the system literature review research method. The results of the study show that the January Effect, Ramadhan Effect, Election Days Effect, Pandemic Covid Effect have a negative effect on abnormal returns in the Efficient Market Hypothesis. Financial behavior such as herding behavior shows that there is no herding behavior in the Indonesian capital market. These results indicate that investors are rational in making investment decisions because they have good access to relevant information about stock price movements in the market.

Kajian Pengembangan Sumber Daya Aparatur Daerah di Era Reformasi pada Pemerintah Provinsi Kalimantan Timur

Wartono — 2025-05-30

Untuk menghadapi realisasi penyelenggaraan otonomi daerah dan upaya mengeliminasi permasalahan yang akan dihadapi dalam aspek sumber daya manusia dalam pemeritahan di daerah maka perlu dipetakan dan diidentifikasi potensi dan kondisi riil aspek kepegawaian disuatu daerah. Berbagai aspek tersebut mencakup antara lain : pertama, potensi sumber daya aparatur yang dimiliki; kedua, budaya kerja pegawai pemerintah yang ada, serta yang ketiga, derajat pengetahuan pegawai mengenai gambaran atau karakteristik tugas yang bakal dihadapi pada saat realisasi otonomi darah dan era reformasi birokrasi pemerintah. Berdasarkan data sekunder yang ada, penulis memperoleh gambaran dari data sekunder yand ada di BKPP Kota Tangerang dan Badan Diklat Propinsi Kalimtantan Timur terkait perilaku para pegawainya dilihat dari sisi sebaran jenis pegawai negeri Sipil, pegawai yang menduduki jabatan structural/fungsional dan staff/ dan masih rendahnya kualitas dan kualitas kerja pegawai serta masih kurangnya mengikuti Diklat pegawainya, oleh karena itu penulis tertarik untuk meneliti pada Badan Diklat Propinsi Kalimantahn Timur dan BKPP Kota Tangerang dalam hal pengembangan sumber daya aparatur daerah diera reformasi. Tujuan dari penelitian adalah untuk mengidentifikasi potensi sumber daya aparatur, mempsiapkan pola perubahan/strategi pengembangan, mengkaji, menganalisis dan membrikan langkah tindak lanjut hasil analisis. Penelitian ini merupakan penelitian deskriptif dengan menggunakan analisa data kuantitatif yang didukung oleh analisa data kualitatif. Populasi dan sampel dalam penelitian ini, yakni adalah sebagian dari PNS yang ada dan bekerja di Lingkungan Badan Pendidikan dan Pelatihan Propinsi Kalimantan Timur dan BKPP Kota Tangerang. Selanjutnya, data yang diperoleh berdasarkan data primer, yaitu data yang diperoleh melalui kuesioner dan wawancara, sedangkan data sekundernya bersumber dari data pustaka. Hasil dari penelitian ini menemukan bahwa secara umum bahwa penyelengaraan pemerintahan sangatlah ditentukan oleh sumber daya yang berpotensial, yang berkompeten dibidangnya sehingga mampu menjalankan roda organisasi, untuk hal tersebut diperlukan pegawai yang berkualitas, dedikasi yang tinggi, loyalitas dengan aturan yang berlaku melalui keikutsertaan dalam Diklat sehingga mampu menambah pengetahuan dan memiliki skill menghadapi kebijakan reformasi birokrasi saat ini.

Pengaruh Atribut Produk Dan Gaya Hidup Terhadap Keputusan Perpindahan Merek Pengguna Smartphone Oppo Ke Iphone

Mardianto — 2025-06-02

The purpose of this research is to find out the influence of product attributes and lifestyle on the decision to switch from OPPO smartphone users to iPhone. This study is a survey research using a questionnaire as its instrument. The population in this research is consumers using OPPO smartphones who have switched to iPhone in Kolaka Regency, using purposive sampling method, which is a sampling technique with specific criteria. Thus, the sample in this study consists of 100 consumers using OPPO smartphones who have switched to iPhone in Kolaka Regency. The research instrument testing uses validity and reliability tests with SPSS 25.0. The data analysis techniques used are measurement model test (outer model) and structural model test (inner model) with Smart PLS 3.0. The results of this study show that there is a positive and significant influence between the variables of Product Attributes on Brand Transfer. This is shown by the Original Sample Estimate value of 0.233 which has a positive effect and the T-Statistic value of 3,171 > 1.64 with a P-Value of 0.001 and significant to Brand Transfer. The results of this study show that there is a positive and significant influence between Lifestyle variables on Brand Transfer. This is shown by the Original Sample Estimate value of 0.688 which has a positive effect and the T-Statistic value of 10,509 > 1.64 with a P-Value of 0.000 and significant to Innovation Capability

Pengaruh Literasi Keuangan dan Kredit Usaha Rakyat Terhadap Peningkatan Pendapatan Usaha Mikro Kecil dan Menengah

Andi Priska Wulandari — 2025-06-03

In this research, the author examines the influence of financial literacy and people's business credit on increasing the income of micro, small, and medium enterprises (a study of traders in Mare Market). The author collected data using descriptive research with a quantitative approach, gathering data through questionnaires and documentation such as books, journals, and internet sources related to this research. The data analysis tools included data quality tests, instrument tests, and hypothesis testing using SPSS version 26. Based on the research results and discussion, the author concludes that (1) the financial literacy variable (X1) has a partial and significant effect on increasing the income of micro, small, and medium enterprises (Y) among traders in Mare Market with tcount > ttable or 4.120 > 1.984 with a sig value of 0.000 < 0.05. Thus, Ha1 is accepted, (2) the people's business credit variable (X2) has a partial and significant effect on increasing the income of micro, small, and medium enterprises (Y) among traders in Mare Market with tcount > ttable or 5.310 > 1.984 with a sig value of 0.000 < 0.05. Thus, Ha2 is accepted, and (3) the financial literacy variable (X1) and people's business credit variable (X2) simultaneously influence the increase in income of micro, small, and medium enterprises (Y) among traders in Mare Market with Fcount > Ftable or 92.775 > 3.119 and a significance value of 0.000 < 0.05.

Ecommerce Adoption and MSME Business Performance in Indonesia: Systematic Literature Review

Alfi Rahmawati — 2025-06-04

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in Indonesia's economy, yet the adoption rate of e-commerce among these businesses remains low. This study aims to identify the factors influencing e-commerce adoption among Indonesian MSMEs using the Technology-Organization-Environment (TOE) framework and to analyze its impact on business performance. A Systematic Literature Review (SLR) approach was applied to 23 scholarly articles published between 2013 and 2024. The findings indicate that technological factors (perceived usefulness, relative advantage, compatibility, security), organizational factors (organizational readiness, top management support, organizational culture, organizational size), and environmental factors (government support, competitive pressure, IT vendor support) significantly influence e-commerce adoption by MSMEs. Furthermore, e-commerce adoption has been proven to enhance MSMEs’ business performance in terms of increased sales, market reach, operational efficiency, and financial outcomes. This study highlights the importance of an integrative strategy involving the government, MSME actors, and technology providers to accelerate the digital transformation of the MSME sector in Indonesia

Analisis Penerapan Pernyataan Standar Akuntansi Pemerintahan (PSAP) No. 01 Tentang Laporan Keuangan Desa (Studi pada Desa Awolagading Kecamatan Awangpone Kabupaten Bone)

Haryulan Saputri — 2025-06-04

This study aims to analyze the application of Government Accounting Standards Statement (PSAP) No. 01 in the preparation of financial statements in Awolagading Village, Awangpone Subdistrict, Bone Regency. The main focus of this research is to evaluate the conformity of village financial reports with the provisions of PSAP No. 01 and identify the challenges faced by the village in the preparation process. The method used was qualitative research with data collection techniques in the form of interviews and documentation. The results showed that Awolagading Village only prepared one of the seven components of the financial report required by PSAP No. 01, namely the Budget Realization Report (LRA). The main obstacles are the limited human resources who are competent in the field of government accounting, the lack of technical training, and the non-optimal use of the village financial system based on the Siskeudes application. Therefore, it is necessary to increase the capacity of village officials through training, technical assistance, and strengthening of financial management systems in order to meet applicable government accounting standards, so that transparency and accountability of village financial management can be better realized.

Analisis Dampak Kebijakan Publik Terhadap Aksesibilitas Layanan Mypertamina di SPBU Kecamatan Kawangkoan

Rebecca Christy Mowilos — 2025-06-07

This research analyzes the implementation of fuel service digitization policy through MyPertamina application at Kawangkoan Subdistrict Service Station. Using a qualitative approach and case study method, the research collected data through in-depth interviews of 20 users, 4 gas station managers, and 2 related agency officials, as well as field observations. The findings of the study reveal that this policy has successfully increased transparencyof prices) and reduced queues but faces serious challenges in terms of accessibility. Many users experience difficulties due to low digital literacy, compounded by unstable internet infrastructure and lack of socialization. This research reinforces the digital divide theory and shows the mismatch between policy design and the real conditions of local communities. The implications of the research highlight the importance of a more inclusive policy approach, by recommending: (1) strengthening digital infrastructure, (2) targeted digital literacy programs, and (3) hybrid policy mechanisms that maintain conventional service options. The findings provide an important contribution to the formulation of digital-based public policies in semi-urban areas with similar characteristics

Pengendalian Kualitas Pada Proses Thread Rolling Menggunakan Metode Plan Do Check Action (Pdca) Dan Qc Seven Tools

Slevin Lintang Bimasakti — 2025-06-09

PT. Saga Hikari Teknindo Sejati is a fastener manufacturing company that frequently faces high claims for bolt thread damage, particularly thread misalignment defects during the threading process. This research aims to reduce claims using the QC Seven Tools, PDCA (Plan, Do, Check, Action) method, and 5W+1H. The research focuses on analyzing the most frequent claim cases from the past six months. Root cause analysis using the cause-and-effect diagram identified thread misalignment as the primary issue. Improvement measures were implemented and monitored using quality indicators, resulting in a 50% reduction in thread damage claims and a 10% increase in production efficiency. The study concludes that the PDCA and QC Seven Tools methods are effective in minimizing damage claims and enhancing production efficiency. It is recommended that the company continue applying this method and integrate it with similar rolling machines

Identifikasi Penyebab Cacat Produk Corrugated Medium Paper Menggunakan Metode Fmea (Failure Mode & Effect Analysis)

Ifan Aly Rifqi — 2025-06-11

This research aims to identify the causes of production defects in Corrugated Medium Paper (CMP) products at a paper manufacturing company using the Failure Mode and Effect Analysis (FMEA) method. Based on observations and production data from the period of September to December 2024, it was found that the product defect rate reached 2%, exceeding the company’s target of 0.3%. The main type of defect identified was unstable grammage, with the highest Risk Priority Number (RPN) of 128, indicating the need for special attention. The FMEA method was applied through nine stages to analyze failures in the production process. The analysis results show that the primary causes of product defects involve human factors, machinery, raw materials, methods, and the environment. One significant cause was operator inaccuracy during the raw material sorting process, substandard raw material quality, and lack of maintenance on machine components such as the Auto Valve Dilution. The analysis was complemented with a Fishbone Diagram to identify the root causes of the problem. Improvement recommendations include enhanced supervision during raw material sorting, more rigorous inspections every 30 minutes during production, and regular checks and repairs on critical machine components. The implementation of these measures is expected to minimize production defects, improve product quality, increase productivity, and reduce company losses

Optimalisasi Manajemen Logistik Rumah Sakit untuk Meningkatkan Efisiensi Pengadaan dan Distribusi Obat di Era Digital

Adi Laksono — 2025-06-12

MEffective logistics management plays a crucial role in ensuring the availability, continuity, and efficiency of drug procurement and distribution in hospitals. In the digital era, transforming logistics systems has become a strategic necessity to address challenges such as limited resources, distribution delays, and stock mismatches. This study aims to analyze optimization strategies for hospital logistics management through the utilization of digital technology to enhance the efficiency of drug procurement and distribution. Using a qualitative approach through literature studies and analysis of recent scientific publications, this research explores the implementation of technologies such as Hospital Management Information Systems (HMIS), barcode tracking, the Internet of Things (IoT), and big data analytics in pharmaceutical logistics processes. The findings reveal that digitalization of logistics can improve supply chain transparency, stock accuracy, cost control, and decision-making speed. Nevertheless, challenges such as infrastructure readiness, resistance to change, and limited human resources remain significant barriers to implementation. Therefore, supportive policies, continuous training, and comprehensive system integration are needed to realize efficient, adaptive, and sustainable in the digital era

Pengaruh Disiplin Kerja, Insentif, Dan Motivasi Kerja Terhadap Kinerja Karyawan Pada Hotel Mataram

Supratman — 2025-06-16

This study aims to determine the effect of work discipline, incentives, and work motivation on employee performance at the Mataram Hotel. This study is included in quantitative research with an associative strategy. The population of this study was all employees of the Mataram Hotel in 2024 with a sample of 17 employees. The data that has been taken through the questionnaire is proven to be valid and reliable. The results of the study indicate that: 1) There is no effect of work discipline on employee performance because the ; 2) There is no effect of incentives on employee performance because the ; 3) There is an effect of work motivation on employee performance because the ; and 4) There is a significant joint effect between work discipline, incentives, and work motivation on employee performance with a contribution of and is influenced by other variables not studied.

Literature Review of Project Risk Identification in Steel Building Construction

Ismail Nur Ariyanto — 2025-06-17

The steel construction is one of the vital sectors in the development of modern infrastructure and buildings. However, despite the many advantages that this industry has, steel construction contractors are also faced with a number of challenges that require strategies and innovations to overcome. Risk can be defined as the chance of an adverse event occurring, which is caused by the uncertainty of what will be faced. Construction risk management is the process of identifying, assessing, and controlling potential risks that could affect a construction project. This involves analyzing all aspects of a project and implementing strategies to prevent or minimize the impact of these risks. Here are some steps can take to effectively manage risks in construction projects. Using sources based on the previous research, here will be identifying what types of risk factors are most commonly occurs for steel building construction project. The types of risk that will be discussed here will be divided into three types based on internal risk, external risk, and project risk. Each type of risk includes technical and non-technical risks. Based on the data this study identify that internal risk with technical aspects is the most common type of potential risk occurs on steel building construction project.

Analisis Efisiensi Biaya Operasi Bedah Umum Jaminan Kesehatan Nasional di Rumah Sakit Jakarta Tahun 2023

Jeffrey Christian Mahardhika — 2025-06-19

The National Health Insurance (JKN) program has increased the volume and revenue of inpatient general surgery procedures. However, Jakarta Hospital experienced a profit decline in 2023 due to low Indonesian Case-Based Group (INACBG) tariffs and cost inefficiencies. This study aims to analyze the cost efficiency of JKN-covered inpatient general surgeries as a basis for hospital development strategies. A descriptive-analytic method was applied, using activity-based costing to calculate procedure costs. Cost efficiency was assessed by comparing actual costs to normative benchmarks from clinical pathways, and further analyzed using Data Envelopment Analysis (DEA). Results indicate that unit costs were inefficient compared to normative standards (efficiency score: 101.9%, average: IDR 3,488,115.59), driven by high expenditures on medical services, drugs, and disposable medical supplies. Total costs, including accommodation, were also inefficient (score: 108.1%, average: IDR 4,729,373.69), with accommodation accounting for 26.2%. DEA identified perianal abscess incision as the most efficient procedure, while hemorrhoidectomy, inguinal herniotomy, and breast tumor excision were relatively efficient. Overall, inpatient general surgery procedures remain cost-inefficient. Enhancing efficiency requires stricter clinical pathway adherence, optimized use of drugs and supplies, reduced length of stay, and revised physician payment models. Promoting efficient procedures is essential for hospital sustainability.

Hilirisasi Mineral Pengelolaan Nikel di Indonesia: Regulasi serta Dampak Implementasinya Pada Ekonomi dan Pembangunan Smelter

Syamsul Hidayat — 2025-06-19

Nickel is one of the important mining materials in Indonesia due to its significant resources and reserves availability. This paper discusses the downstream management of nickel mining materials by taking regulations, economic impacts and smelter development issue in one frame of discussion. Mining Law 4/2009 amended by Mining Law 3/2020 is the base regulation for downstream mining policy in Indonesia, including for nickel. Obligation of mineral processing and refining domestically and restrictions of nickel exports are two main issues that have multiple impact in nickel management process. The relative increase of annual nickel production is part of the economic impact of downstream policy. Export restrictions affect the fluctuation of nickel production volume and have an impact on economic relations between Indonesia and consumer countries, resulting in a lawsuit by European Union against Indonesian government. On the other hand, the construction of nickel smelters encourages value of nickel exports, absorption of local labor and encourage micro economic activities. It takes time to implement smelter construction in sufficient quantities as mandated in the Regulation. Projections of market absorption capacity, infrastructure such as electricity facilities, technology and capital are mine factors that influence its implementation

Integrasi Sistem Kendali Beban Listrik dan Absensi Berbasis RFID untuk Efisiensi Energi di Lingkungan Perguruan Tinggi.

Oktrison — 2025-06-20

Electricity constitutes a fundamental and indispensable resource within higher education institutions, as a substantial majority of both academic and administrative operations are profoundly dependent on electrical energy. Given the persistent escalation in electricity tariffs and the increasing proliferation of electrical devices, there exists a pressing necessity for technological innovations that facilitate energy conservation and enhanced efficiency. This research endeavor seeks to devise and implement a system that fosters optimal electricity utilization by amalgamating RFID-based technology with an automated attendance detection framework. The system functions autonomously by documenting attendance through the identification embedded in the national e-KTP chip, which concurrently unlocks the classroom door and activates electrical devices such as illumination, air conditioning units, and projectors. The findings of the research demonstrate a 100% efficacy in device functionality and an approximate annual electricity conservation of IDR 3,000,000 per room. This system represents a promising technological advancement for improving energy efficiency while simultaneously contributing to the digital metamorphosis of academic services within universities

Peran Kampanye Digital Dalam Pemilu: Partai Solidaritas Indonesia Dalam Pemilu Legislatif 2024

Novance Silitonga — 2025-06-20

He Indonesian Solidarity Party’s (PSI) expertise in utilizing the growth and development of internet technology through social media platforms in political campaigns in the 2019 and 2024 elections contributed positively to the national vote. The way PSI coveys ideas in digital campaigns gets the attention of the voting public. As a relatively new political party, PSI must use a digital campaign strategy amid limited resources. This research uses descriptive qualitative research methods. The purpose of the research is to explain the emergence of a symptom in a particular case using certain parameters. By using case studies, researchers explore certain cases or phenomena in detail and in depth with a literature study approach through document searches, journal research and observation in various online news media. Furthermore, the researcher will compile rational and measurable arguments so as to answer the question raised in the research. The results shows that PSI has militancy and consistency with progressive ideas such as anti-corruption, anti-tolerance and gender equality and PSI appears to be the first digital political party in Indonesia.

Optimasi Manajemen Keterlambatan Pengadaan Komponen Mengunakan Root Cause Analysis di Perusahaan Manufaktur

Sukhron Makhmudah — 2025-06-23

This study aims to analyze and optimize the management of component procurement delays in a manufacturing company, using the Root Cause Analysis (RCA) approach. The research was conducted on procurement delay data for the period March to July 2024, which recorded 226 cases, of which 167 cases were further analyzed based on the six main sub-components that had the highest delay rates. The Fishbone Diagram and 5 Why's methods, as part of the RCA, were used to identify the root causes of the delays, including lack of internal coordination, unintegrated information systems, and the characteristics of suppliers who are not ready to stock (make-to-order). The results of the analysis show that improvement strategies can focus on developing risk-based procurement SOPs, periodically evaluating supplier performance, and developing an integrated information system. Implementation of these proposals is believed to significantly reduce the frequency of delays and improve procurement efficiency. The findings are expected to be a reference in improving supply chain management in manufacturing companies with similar characteristics

Analisis Penerapan Pencatatan Akuntansi Melalui Pendekatan Accrual Basic Ditinjau Dari Perspektif Akuntansi Syariah (Studi Kasus Pada Toko Tura Tas Pasar Sentral Palakka Kab. Bone)

Alviana — 2025-06-24

This study aims to analyze the implementation of accrual basic accounting records at the Tura Tas Store in Palakka Central Market, Bone Regency, and to review its compliance with sharia accounting principles. Good financial records not only provide a clear picture of financial conditions, but also function as a strategic decision-making tool in running a business. This study uses a qualitative method with a field approach, involving interviews and observations of the owner and employees of the Tura Tas Store. The results of the study indicate that the Tura Tas Store has not fully implemented accrual basic records because the financial records carried out only include income, expenses, and receivables. However, these records are still done manually. In accrual basic accounting, recording receivables is an important thing that reflects that income has been obtained even though cash has not been received, and is recognized as an asset. In addition, the Tura Tas Store has not fully implemented sharia accounting principles.

The Role Of Audit Committee In Moderating Tax Avoidance In Indonesia

Moeljono — 2025-06-26

This study tries to analyze the relationship between Size, ROA and DER on Tax Avoidance with the mediating variable of the Audit Committee.The nature of quantitative research uses Eviews 12 analysis tools to build relationships between variables. The sample uses purposive sampling technique, with the sample criteria being companies listed on the Indonesia Stock Exchange, while the population is taken according to what has been previously determined. To conduct the analysis, 27 sample companies were obtained and analyzed using the best method so that the maximum test results were obtained.The results of the research show that Size, DER, and ROA have no effect on Tax Avoidance nor do they mediate the Audit Committee variable. The weakness of this relationship proves that there are many factors that affect the process of tax avoidance practices. Furthermore, tax avoidance practices by companies may not be influenced by the company's internal environment, so the biggest factor may be from outside the company.The practice of tax avoidance by companies in Indonesia which has been indicated to come from internal companies is not entirely true. factors such as Size, ROA, DER have no effect on tax avoidance. The Audit Committee as a Moderating Variable also failed to moderate Size, ROA, DER on Tax Avoidance Practices. This is possible from outside the company as a factor influencing corporate tax avoidance in Indonesia.

Pengaruh Biaya Tambat dan Biaya Handling Terhadap Efektivitas Bongkar Muat Curah Kering di PT. Berlian Manyar Sejahtera

Muhamad Rizky Rachman Hakim — 2025-06-28

This study aims to determine the effect of mooring costs and handling costs on the effectiveness of dry bulk loading and unloading. In supporting activities at the Port, the process of loading and unloading dry bulk often has cost factors that can affect the effectiveness of completion time. The method used is quantitative, which is analysed with SPSS version 27 with several components, such as assumption tests, classical, correlation coefficient, multiple linear regression, and hypothesis testing. The results of this study indicate that mooring fees have a significant and positive effect on the effectiveness of loading and unloading, where an increase in mooring fees encourages the acceleration of the loading and unloading process. handling costs partially do not show a significant effect on effectiveness, but simultaneously with mooring fees have a significant effect. This research provides insight for PT Berlian Manyar Sejahtera in optimising operational cost management to improve the efficiency and effectiveness of loading and unloading activities