RELASI : JURNAL EKONOMI https://jurnal.itsm.ac.id/index.php/relasi <p style="text-align: justify;"><strong>Relasi : Jurnal Ekonomi&nbsp;</strong>is a journal in the field of economics studies published twice a year in January and July by LPPM Institut Teknologi dan Sains Mandala. The editors receive scientific articles in the form of conceptual script or unpublished research results or other scientific publications related to Economics themes which cover Business Management, Agribusiness Management, Management Information System, Accountancy, Economic Development,&nbsp; Islamic Economics, and other theme are relevan.</p> <p>This journal has been indexed by: Crosreff, <a href="http://garuda.ristekdikti.go.id/journal/view/6604" target="_blank" rel="noopener">Garuda</a>, <a href="https://scholar.google.co.id/citations?user=y37nwVYAAAAJ&amp;hl=id" target="_blank" rel="noopener">Google Schoolar,</a> and <a href="http://onesearch.id/Search/Results?lookfor=mandala+jember&amp;type=AllFields&amp;filter%5B%5D=institution_type%3A%22library%3Auniversity%22&amp;filter%5B%5D=collection%3A%22JURNAL+RELASI+STIE+MANDALA+JEMBER%22" target="_blank" rel="noopener">Indonesia Onesearch</a></p> <p>This journal has become a Crosreff Member, therefore, all articles published by Relasi : Jurnal Ekonomi &nbsp;will have unique&nbsp;<strong>DOI</strong>&nbsp;number.</p> <p>P-ISSN <a href="http://u.lipi.go.id/1180435008">0216-2431</a></p> <p>E-ISSN <a href="http://u.lipi.go.id/1607587180"><strong>2502-9525</strong></a></p> Institut Teknologi dan Sains Mandala en-US RELASI : JURNAL EKONOMI 0216-2431 The Influence Of Competence, Intrinsic Motivation And Rewards On Work Performance Through Satisfaction Of Employees At D.I. Yogyakarta High Prosecutor’s Office https://jurnal.itsm.ac.id/index.php/relasi/article/view/710 <p><em>This research aims to analyze the influence of competence, intrinsic motivation, and rewards on work performance through employee satisfaction at D.I Yogyakarta High Prosecutor’s Office. This research used quantitative research methods using questionnaires as a data collection tool. The sample of this research consists of employees working in various sectors and levels. The collected data is analyzed using path analysis techniques to test the relationship between the variables studied. The results showed that job satisfaction also acts as a mediator between competence, intrinsic motivation, rewards, and job performance. In other words, job satisfaction acts as a link in explaining how competence, intrinsic motivation, and rewards affect job performance. But from the results, it can be seen that intrinsic motivation and rewards do not affect job performance through satisfaction while competence affects job performance through satisfaction. The implication of this research is the importance of the DI Yogyakarta High Prosecutor’s Office to pay attention to competency factors in improving employee work performance. Fair training and competency development can increase employee job satisfaction, which in turn will have a positive impact on their job performance. Although intrinsic motivation and rewards are not proven to have an effect, they still need to be considered and understood in a broader context to ascertain other factors that can affect employee performance.</em></p> Agung Soekatja Adji Kusuma Chandra Kirana Syamsul Hadi Copyright (c) 2024 Agung Soekatja Adji, Kusuma Chandra Kirana, Syamsul Hadi https://creativecommons.org/licenses/by/4.0 2024-07-11 2024-07-11 20 2 229 253 10.31967/relasi.v20i2.710 Pengaruh Gaya Kepemimpinan Etis Dan Lingkungan Kerja Terhadap Kinerja Pegawai Di Kelurahan Baros Kecamatan Cimahi Tengah https://jurnal.itsm.ac.id/index.php/relasi/article/view/713 <p>Pada berbagai tipe organisasi, kinerja individu di dalamnya menjadi hal yang penting untuk diperhatikan. Penelitian ini dilakukan untuk melihat relevansi dari kepemimpinan etis dan lingkungan kerja sebagai dua faktor utama yang mempengaruhi kinerja pegawai di Kelurahan Baros, Cimahi Tengah, Jawa Barat. Dengan 53 pegawai kelurahan sebagai sampel, data diambil melalui survei dengan menyebarkan kuesioner secara online. Selanjutnya, data diolah menggunakan analisis regresi linear berganda dengan SPSS 25. Hasil analisis data menunjukkan jika di Kantor Kelurahan Baros, kinerja pegawai dipengaruhi oleh kepemimpinan etis dari Lurah dan lingkungan kerja yang baik. Kepemimpinan etis dan lingkungan kerja yang mendukung ini terbukti meningkatkan kinerja pegawai di kelurahan tersebut.</p> Aldi Rifqi Hussen Entin Kartini Aditia Mulawarman Copyright (c) 2024 Aldi Rifqi Hussen, Entin Kartini, Aditia Mulawarman https://creativecommons.org/licenses/by/4.0 2024-07-12 2024-07-12 20 2 254 267 10.31967/relasi.v20i2.713 Pengaruh Brand Image Dan Kepuasan Terhadap Purchase Intention Pada Tiktok Shop (Studi Pada Generasi Zilenial) https://jurnal.itsm.ac.id/index.php/relasi/article/view/708 <p><em>The millennial generation currently has the convenience of accessing various kinds of applications, one of which is TikTok. TikTok provides online or online shopping features that allow anyone to make money through the features provided, namely the TikTok Shop, an online shopping feature offered by the TikTok platform. The purpose of this study is to find out and explain the influence of brand image and satisfaction on purchase intention at Tiktok Shop, and to know and explain the role of satisfaction in mediating the influence of brand image on purchase intention at Tiktok Shop. This research was conducted on tiktok users in Indonesia. The number of samples used in this study were 160 people. The analysis technique used is SEM-PLS. The results of this study indicate that brand image and satisfaction affect purchase intention, and satisfaction is able to mediate the effect of brand image on purchase intention.</em></p> Gusti Ayu Aghivirwiati Copyright (c) 2024 Gusti Ayu Aghivirwiati https://creativecommons.org/licenses/by/4.0 2024-07-12 2024-07-12 20 2 268 281 10.31967/relasi.v20i2.708 Perbedaan Kebutuhan Sumber Daya Manusia Kesehatan Metode Wisn Dan Analisis Beban Kerja Kesehatan Dipuskesmas Kabupaten Banyuwangi https://jurnal.itsm.ac.id/index.php/relasi/article/view/1118 <p>Sumber daya manusia kesehatan menjadi salah satus sumber daya dibidang kesehatan yang sangat strategis. Ketersediaan SDM kesehatan yang tidak mencukupi, baik jumlah, jenis, kualifikasi dan distribusi yang tidak merata, menimulkan dampak terhadap rendahnya akses masyarakat terhadap pelayanan kesehatan yang berkualitas. Jenis penelitian yang di gunakan yaitu kuantitatif dengan pendekatan deskriptif dan komparatif dengan variabel penelitian Analisis Beban kerja dengan&nbsp; WISN, Analisis beban Kerja Kesehatan dan Ketersediaan Perawat Puskesmas. Analisa uji one sampel&nbsp; t- test Method. Adapaun hasil penelitian yaitu Ada Perbedaan kebutuhuhan sumber daya manusia Kesehatan metode WISN dan Analisis Beban Kerja Kesehatan&nbsp; dipuskesmas Kabupaten Banyuwangi</p> Hanipan Hanipan Agustin HP Muhaimin Dimyati Copyright (c) 2024 Hanipan Hanipan, Agustin HP, Muhaimin Dimyati https://creativecommons.org/licenses/by/4.0 2024-07-13 2024-07-13 20 2 282 289 10.31967/relasi.v20i2.1118 Analisis Tarif Suroboyo Bus dengan Metode Willingness To Pay dan BOK https://jurnal.itsm.ac.id/index.php/relasi/article/view/711 <p><em>Public transportation in big cities is very important in carrying out one of its main functions as a carrier for people's movements. For this reason, the Surabaya City Government has operationalized the Suroboyo bus, so it is necessary to conduct research to determine whether the current payment method complies with the Vehicle Operational Cost (BOK) regulations. The method used in this research is Willingness To Pay (WTP). After doing the calculations, the Willingness To Pay (WTP) value on weekdays is Rp. 4,751. This condition indicates that the current tariff for using plastic waste bottles is equivalent to Rp. 5000 so that it is still feasible or in accordance with the Willingness To Pay of Suroboyo Bus passengers. The amount of vehicle operating costs (BOK) incurred by Suroboyo Bus is Rp. 2,982 according to standard regulations of the Surabaya City Transportation Service. In terms of service users, the Suroboyo Bus fare of IDR 5,000 is also not considered burdensome or expensive because the difference between the WTP and the applied rate is not large.</em></p> Masliyah June Ekawati Copyright (c) 2024 Masliyah, June Ekawati https://creativecommons.org/licenses/by/4.0 2024-07-13 2024-07-13 20 2 290 313 10.31967/relasi.v20i2.711 Pengaruh Ukuran Perusahaan Dan Kinerja Lingkungan Terhadap Nilai Perusahaan Dengan Pengungkapan CSR Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Di BEI https://jurnal.itsm.ac.id/index.php/relasi/article/view/726 <p>Dalam dunia perbankan masih dalam kondisi persaingan yang ketat sehingga membuat perusahaan harus efektif dan efisien untuk menjalankan usahanya. Adanya pengendalian internal diharapkan kegiatan operasional dalam perusahaan sesuai dengan tujuan perusahaan. Dari sisi keuangan perusahaan juga harus dipantau lagi agar tidak terjadi penyelewengan, kecurangan, pemborosan, dan pencurian. Tujuan dari penulisan artikel ini adalah untuk mengevaluasi pengendalian internal sistem informasi akuntansi penerimaan kas pada BTPN KCP Probolinggo. Jenis penilitian ini adalah kualitatif deskriptif. Metode pengumpulan data yang digunakan yaitu berupa wawancara, observasi, dan studi dokumen. Hasil penelitian ini adalah pengendalian internal sistem informasi akuntansi penerimaan kas pada BTPN KCP Probolinggo telah sesuai dengan lima komponen yang terdapat dalam sistem pengendalian internal penerimaan kas. Hal tersebut ditunjukkan dengan adanya pemisahaan tugas, tanggung jawab, dan batasan wewenang yang jelas disetiap unit kerja pada BTPN KCP Probolinggo serta terdapat pemeriksaan internal yang dilakukan 3 bulan sekali oleh auditor internal perusahaan.</p> Tatik Amani Vindy Abdatul ‘Asyiiroh Elok Dwi Vidiyastutik Copyright (c) 2024 Tatik Amani, Vindy Abdatul ‘Asyiiroh, Elok Dwi Vidiyastutik https://creativecommons.org/licenses/by/4.0 2024-07-13 2024-07-13 20 2 315 325 10.31967/relasi.v20i2.726 Pengaruh Gender, Tingkat Pendidikan dan Pengetahuan Perpajakan Terhadap Wajib Pajak Orang Pribadi https://jurnal.itsm.ac.id/index.php/relasi/article/view/747 <p>This study aims to prove the influence of Gender, Education Level and<br>Knowledge of Taxation on individual Taxpayer Compliance (Case Study of<br>individual taxpayers in Yogyakarta. This research is a quantitative study. The<br>sample of this research is individual taxpayers registered at the KKP Pratama<br>Yogyakarta. The sample was selected by purposive sampling method with certain<br>criteria. The total sample is 257 respondents. Data analysis was carried out by<br>validity and reliability tests, classical assumption tests and multiple linear<br>regression analysis with SPSS 26.The results of this study indicate that Gender,<br>Education Level and Tax Knowledge have a positive effect on individual taxpayer<br>compliance.<br>Keywords: Gender, Education Level, Tax Knowledge, Taxpayer Compliance</p> Maria Juvianti Mayorga Suyanto Suyanto Copyright (c) 2024 Maria Juvianti Mayorga, Suyanto Suyanto https://creativecommons.org/licenses/by/4.0 2024-07-13 2024-07-13 20 2 326 337 10.31967/relasi.v20i2.747 The Effect Of Brand Image On The Decision Process To Visit Tourist In Cicalengka Dreamland https://jurnal.itsm.ac.id/index.php/relasi/article/view/854 <p><em>Increased business potential in the tourism industry, especially in the provinces of West Java and Bandung Regency, so that many companies are competing to be the best in this increase. PT. Tahfidz Land Group with its product Cicalengka Dreamland is a tourist spot that introduces natural and Islamic nuances. This is done as a business strategy in increasing the tourism industry. This study aims to determine the effect of brand image on the decision process to visit tourists. This study uses a quantitative method with a descriptive verification approach. The sampling technique was carried out using probability sampling with simple random sampling. This study uses simple linear regression analysis, coefficient of determination and hypothesis testing to determine the effect. The population in this study are tourists who have visited Cicalengka Dreamland in 2022, totaling 100 respondents. The results of the study reveal that brand image has a positive influence on the visiting decision process. Thus, the better the brand image, the tourists will follow the visiting decision process pattern. Suggestions that can be given are increasing marketing through social media, providing reservations through online travel agents, and improving facilities such as providing shaded equipment rental because Cicalengka Dreamland is in a proving area.</em></p> Aria Dimas Pramudya Cecep Safa’atul Barkah Copyright (c) 2024 Aria Dimas Pramudya, Cecep Safa’atul Barkah https://creativecommons.org/licenses/by/4.0 2024-07-13 2024-07-13 20 2 338 355 10.31967/relasi.v20i2.854 Mekanisme GCG Terhadap Kinerja Keuangan dengan Kinerja Lingkungan sebagai Variabel Intervening https://jurnal.itsm.ac.id/index.php/relasi/article/view/900 <p><em>This study integrates the variables that have been studied into a mediation analysis. The population used in this study are Manufacturing Companies Listed on the IDX and PROPER for the 2019-2021 period, totaling 69 companies. The selection or sampling method in this study used a purposive sampling technique, namely the selection or sampling technique with certain considerations and criteria in mind. So that the sample data in this study were 117. The analysis technique used was multivariate with Structural Equation Modeling Partial Least Sequare (SEM-PLS). The research results of the board of directors have an effect on financial performance but have no effect on environmental performance, the board of commissioners has an effect on environmental performance but has no effect on financial performance, an independent board of commissioners has an effect on environmental performance but has no effect on financial performance, the audit committee has no effect on financial performance and environmental performance, institutional ownership has no effect on financial performance and environmental performance, managerial ownership has no effect on financial performance on environmental performance. Environmental performance cannot be an intervening variable in the relationship between the proportions of the board of directors, board of commissioners, independent board of commissioners, audit committee, institutional ownership, and managerial ownership of financial performance.</em></p> Deni Juliasari Selvia Roos Ana Sochib Copyright (c) 2024 Deni Juliasari, Selvia Roos Ana, Sochib https://creativecommons.org/licenses/by/4.0 2024-07-13 2024-07-13 20 2 356 368 10.31967/relasi.v20i2.900 Kepemilikan Manajerial sebagai Moderasi Pengaruh Kinerja Keuangan terhadap Financial Distress di Indonesia https://jurnal.itsm.ac.id/index.php/relasi/article/view/1110 <p><em>One of the main problems influencing Indonesian corporate sustainability is financial distress. The moderating effect of managerial ownership on the impact of financial performance—more especially, liquidity ratios (cash ratio), solvency ratios (DER), and profitability ratios (ROI)—on financial distress is investigated in this paper. Data from 32 food-related companies listed on the Indonesia Stock Exchange (IDX) spanning 2020 to 2023 is used in the study. Analyzed using SmartPLS, which combines inner and outer model assessments to ascertain validity, dependability, and variable influence, Higher profitability and solvency ratios clearly help to lower financial stress; managerial ownership and liquidity have no direct bearing on this regard. Furthermore, managerial ownership indicates that higher managerial ownership reduces financial instability when solvency rises, so improving the relationship between solvency and financial distress. Managerial ownership does not, however, help to moderate the effects of liquidity and profitability on financial distress. These results underline the need of managerial ownership in improving corporate resilience against financial distress. </em></p> Ahmad Iskandar Rahmansyah Khusnik Hudzafidah Mohammad Saiful Bahri Copyright (c) 2024 Ahmad Iskandar Rahmansyah, Khusnik Hudzafidah, Mohammad Saiful Bahri https://creativecommons.org/licenses/by/4.0 2024-07-13 2024-07-13 20 2 369 385 10.31967/relasi.v20i2.1110 Analisis Perbandingan Likuiditas Terhadap Profitabilitas https://jurnal.itsm.ac.id/index.php/relasi/article/view/905 <p><em>This study aims to examine the causal relationship between the liquidity ratio as measured using the cash ratio and loans deposit ratio to bank profitability as measured using Return On Assets (ROA). This test was carried out on two banks, namely conventional commercial banks and Islamic commercial banks in Indonesia. The population used in this study are all Conventional Commercial Banks and Islamic Commercial Banks listed on the Indonesia Stock Exchange. The data used is secondary data. Secondary data is obtained from the financial statements published by the bank during the observation period. The observation period used is 2019-2022. Data at Conventional Banks is not normally distributed, so a relationship analysis is carried out, the relationship between the Cash Ratio and the Loans-Deposit Ratio shows that it is in a moderate position. Relationship Cash Ratio to Return On Assets, shows in a low position Relationship of Loans Deposit Ratio to Return On Assets, shows in a low position at Islamic Banks with correlation results: Relationship Cash Ratio to LoansDeposit Ratio shows in a moderate position. Relationship Cash Ratio to Return On Assets, shows in a strong position. The relationship between Loans Deposit Ratio and Return On Assets is in a moderate position. In Islamic Banks, regression analysis can be carried out because the data is normally distributed, the results of the regression analysis are Cash Ratio which has a significant effect on ROA while LDR does not have a significant effect on ROA. Simultaneously Cash ratio and LDR have a significant effect on ROA.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords</em></strong><em>: Cash ratio, Loan deposit ratio, ROA, Conventional Commercial Banks, Islamic Commercial Banks, not normally distributed, correlation, regression</em></p> Sri Nuringwahyu Khoiriyah Trianti Lutfiatus Sholikhah Copyright (c) 2024 Sri Nuringwahyu, Khoiriyah Trianti, Lutfiatus Sholikhah https://creativecommons.org/licenses/by/4.0 2024-07-13 2024-07-13 20 2 386 421 10.31967/relasi.v20i2.905 Implementasi Instagram Dalam Peningkatan Penjualan Properti Di PT. Adong Kartika Jaya https://jurnal.itsm.ac.id/index.php/relasi/article/view/1042 <p><em>Sales are an important aspect to be considered by every business manager, including property entrepreneurs. In the digital era like today, one effective method in increasing property sales is through the use of social media such as Instagram. One property company that utilizes Instagram in its sales is PT Adong Kartika Jaya. Adong Kartika Jaya is one of the property developers with considerable experience in Malang City. The purpose of this study is to determine the implementation of Instagram in increasing property sales at PT Adong Kartika Jaya. This study uses a qualitative method, with data collection techniques including direct observation, literature review, and direct interviews with marketing team members and Instagram administrators at PT Adong Kartika Jaya. The results of this study show that the utilization of Instagram as a means to increase sales has a direct economic impact on PT Adong Kartika Jaya, including increased sales and revenue. In addition, the induced economic impact includes increased income. The implementation of Instagram as a promotional tool also influences increased sales through expanding business reach and sales volume.</em></p> Gigih Dwi Novianto Teguh Widodo Copyright (c) 2024 Gigih Dwi Novianto, Teguh Widodo https://creativecommons.org/licenses/by/4.0 2024-07-13 2024-07-13 20 2 422 433 10.31967/relasi.v20i2.1042 Analisis Inovasi Berbasis Teknologi Dalam Keunggulan Bersaing Pada Pengalaman Pelanggan Serta Loyalitas Pelanggan Di Industri Perhotelan Kabupaten Jember https://jurnal.itsm.ac.id/index.php/relasi/article/view/1077 <p><em>This research aims to examine technology-based innovation in competition excellence, customer experience, customer loyalty in the hotel industry in Jember Area. So that through this research we can provide reference ideas for stakeholder partners, namely Hotel Indonesia Jember Branch and Restaurant Association (PHRI) and more specifically hotel services business actors as a reference in making policies in responding to hotel marketing strategies that correlate with customer practices and customer loyalty. This The research aims to find out and test technology-based innovation competitively excellence, customer experience, customer loyalty in the hotel industry (Case III Star Hotel Study in Jember Regency). The population of this study is Hotel guests. This activity stage begins with a survey, namely testing research instrument. After obtaining a valid instrument, the research team then left go to the field to dig up information by interviewing and distributing questionnaires to obtain primary and secondary data. The data obtained are processed using a statistical processing application program. The next stage is prepare a final report based on the results of data and scientific analysis publication as the output of this research.</em></p> <p><em>&nbsp;</em></p> Syah Riza Octavy Sandy Faozen Faozen Copyright (c) 2024 Syah Riza Octavy Sandy, Faozen Faozen https://creativecommons.org/licenses/by/4.0 2024-07-13 2024-07-13 20 2 434 456 10.31967/relasi.v20i2.1077 Pengaruh Struktur Modal Terhadap Nilai Perusahaan Dengan Profotabilitas Sebagai Variabel Moderasi https://jurnal.itsm.ac.id/index.php/relasi/article/view/1112 <p><em>In the midst of the increasingly rapid development of the business world, company value plays an important role, especially in the eyes of investors. Company value is an important element that describes the success of achieving company performance. There are several factors that can influence company value, including capital structure and profitability. This research aims to examine the effect of capital structure on company value with profitability as a moderating variable. In this case, capital structure is proxied by the Debt Equity Ratio (DER), while company value and profitability are proxied by the Price Earning Ratio (PER) and Return on Equity (ROE), respectively. The object of this research uses a sample of government-owned commercial banking companies listed on the Indonesia Stock Exchange (BEI) during the observation period 2016 - 2023. The sample was selected based on predetermined criteria and data analysis using Smart PLS3. The results of hypothesis testing show that the DER variable has no effect on PER in government-owned commercial banking companies, while ROE is able to moderate the effect of DER on PER in government-owned commercial banking companies. </em></p> <p>&nbsp;</p> Umi Rahma Dhany Feni Wilamsari Ahmad Iskandar Rahmansyah Titik Musriati Copyright (c) 2024 Umi Rahma Dhany, Feni Wilamsari, Ahmad Iskandar Rahmansyah, Titik Musriati https://creativecommons.org/licenses/by/4.0 2024-07-24 2024-07-24 20 2 457 467 10.31967/relasi.v20i2.1112