Relasi : Jurnal Ekonomi
https://jurnal.itsm.ac.id/index.php/relasi
<p style="text-align: justify;"><strong>Relasi : Jurnal Ekonomi</strong> is an open access journal on economics, management, accounting, and business. This journal published two times a year (January and July) by Institut Teknologi dan Sains Mandala. E-ISSN <a href="https://issn.brin.go.id/terbit/detail/1456191227" target="_blank" rel="noopener">2502-9525</a>, P-ISSN <a href="https://issn.brin.go.id/terbit/detail/1180435008" target="_blank" rel="noopener">0216-2431</a>.<br><strong>Focus and scope -</strong> Economics Development, Micro and Macro Economics, Entrepreneurship, Human Resource Management, Financial Management, Marketing Management, Strategic Management, Operating Management, Accounting Behavior, Public Sector Accounting, Accounting Management, Tax, Business Development, and Business Innovation.<br><strong>Open access -</strong> free for readers, with <a href="https://jurnal.itsm.ac.id/index.php/relasi/apc">article processing charges (APC)</a> paid by authors or institutions.<br><strong>Indexed -</strong> <a href="https://scholar.google.co.id/citations?hl=id&user=y37nwVYAAAAJ&view_op=list_works&sortby=pubdate" target="_blank" rel="noopener">Google Scholar</a>, <a href="https://sinta.kemdikbud.go.id/journals/profile/4542" target="_blank" rel="noopener">Sinta 4</a>, <a href="https://garuda.kemdikbud.go.id/journal/view/33011" target="_blank" rel="noopener">Garuda</a>, <a href="https://journals.indexcopernicus.com/search/details?id=129824" target="_blank" rel="noopener">Index Copernicus</a>, and <a href="https://jurnal.itsm.ac.id/index.php/relasi/indexing" target="_blank" rel="noopener">other databases</a>.</p>Institut Teknologi dan Sains Mandalaen-USRelasi : Jurnal Ekonomi0216-2431Akuntansi dan Pengelolaan Dana dalam Konteks Sosial dan Budaya pada Tradisi Koloman di Madura
https://jurnal.itsm.ac.id/index.php/relasi/article/view/1465
<p>Penelitian ini mengungkap adanya pencatatan arisan dan iuran kematian di dalam tradisi koloman. Metode yang di gunakan dalam penelitian ini yaitu kualitatif dengan pendekatan etnografi. Informan dalam penelitian ini terdiri dari 11 orang yaitu: pembina koloman, ketua koloman, bendahara koloman, sekretaris koloman dan anggota koloman. Hasil penelitian mengungkap bahwa dalam tradisi koloman yang berlangsung di Desa Blumbungan, Kecamatan Larangan, Kabupaten Pamekasan terdapat sistem pencatatan berupa arisan dan kas kematian yang memiliki dampak positif di kalangan masyarakat Blumbungan. Iuran kematian erat kaitannya dengan asuransi syariah karena di dalamnya terdapat prinsip ta’awun, takaful, dan tabarruk Sistem pencatatan dalam arisan dan iuran kematian dilakukan secara akuntabel dan transparan dengan maksud agar memiliki rasa tanggung jawab dan percaya antar sesama anggota koloman.</p>Firman SyahroniIra Hasti PriyadiRiskiyatul Khasanah
Copyright (c) 2025 Firman Syahroni, Ira Hasti Priyadi, Riskiyatul Khasanah
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2025-07-012025-07-0121224525310.31967/relasi.v21i2.1465Pengaruh Kualitas Produk, Kualitas Layanan dan Harga terhadap Loyalitas Pelanggan (Studi pada Pengguna Provider Internet Kartu XL Wilayah Tangerang Selatan)
https://jurnal.itsm.ac.id/index.php/relasi/article/view/927
<p>Penelitian ini bertujuan untuk melihat Pengaruh Kualitas Produk, Kualitas Layanan dan Harga Terhadap Loyalitas Pelanggan Pada Pengguna Provider Kartu XL Wilayah Tangerang Selatan Populasi dalam penelitian ini adalah pengguna provider internet kartu XL di Tangerang Selatan. Sampel yang digunakan sebanyak 96 responden. Teknik pengambilan sampel <em>Non Probability Sampling</em>. Metode <em>Accidental Sampling</em>. Instrumen penelitian berbentuk kuesioner dengan Skala <em>Likert</em>. Diolah menggunakan <em>Statistical Program for Social Science</em> (SPSS) versi 25. Secara parsial Kualitas Produk berpengaruh signifikan terhadap Loyalitas Pelanggan, Kualitas Layanan berpengaruh signifikan terhadap Loyalitas Pelanggan, Harga berpengaruh signifikan terhadap Loyalitas Pelanggan. Secara simultan Kualitas Produk, Kualitas Layanan dan Harga berpengaruh terhadap Loyalitas Pelanggan.</p>Rina Ayu VildayantiFuad Fajar Saputra
Copyright (c) 2025 Rina Ayu Vildayanti, Fuad Fajar Saputra
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2025-07-012025-07-0121225425910.31967/relasi.v21i2.927Rancangan Usulan Program Employee Engagement Menggunakan Pendekatan Design Thinking Pada Collega Group
https://jurnal.itsm.ac.id/index.php/relasi/article/view/1002
<p><em>The purpose of this study is to assess the condition of employee engagement and to offer employee engagement program recommendations to Collega Group. This study employed a mixed method with concurrent embedded research design and using a design thinking approach. Data sources included interviews, questionnaires, brainstorming sessions, and literature review. The stages of design thinking are followed while doing data analysis techniques on both qualitative and quantitative data. The study's findings indicate that, although 52.09% of Collega Group employees agree that they currently have employee engagement, there are still a number of issues that need to be resolved right away in order to maximize the conditions for employee engagement at Collega Group. These issues must be addressed in order to develop an employee engagement program using a design thinking approach. The issue that has to be resolved right away is making the most of division heads' position as leaders with the ability to oversee employee performance. The Micro Mentoring and One-on-One Meeting programs have been chosen as the programs to address these issues based on the difficulties identified. </em></p>Yunita RiskiCecep Safa'atul Barkah
Copyright (c) 2025 Yunita Riski, Cecep Safa'atul Barkah
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2025-07-012025-07-0121226027010.31967/relasi.v21i2.1002Pengaruh Kualitas Produk Dan Kualitas Layanan Terhadap Niat Pembelian Kembali Melalui Kepuasan Pelanggan Sebagai Pemediasi
https://jurnal.itsm.ac.id/index.php/relasi/article/view/1011
<p><em>Competition between companies in the insurance sector is very sharp. The consequences of this increasingly sharp competition will give rise to three possibilities facing a company, namely closing its business activities, continuing with the business activities it has carried out, or remaining superior and even growing. The aim of this research is to examine and explain the role of the influence of product quality and service quality on repurchase intentions through customer satisfaction as a mediator at PT Great Eastern General Insurance Household Insurance in Bali. The sampling method used was probability and the proportionate cluster technique. The analysis technique used is Structural Equation Model (SEM) using an analysis tool in the form of SmartPLS 3.2.9 software. The results of the analysis show that product quality and service quality on repurchase intention through customer satisfaction have a positive and significant effect on repurchase intention to repurchase householder insurance. This research provides implications for companies as material for consideration and evaluation in increasing repurchase intentions. Because this can significantly influence customers repurchase intentions with Great Eastern Insurance. </em></p>Adittia WicaksonoPutu Yudi Setiawan
Copyright (c) 2025 Adittia Wicaksono, Putu Yudi Setiawan
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2025-07-012025-07-0121227128210.31967/relasi.v21i2.1011Penilaian Costumer Service Indeks Pada Cafe-Cafe Di Jalan Semeru Utama Jember
https://jurnal.itsm.ac.id/index.php/relasi/article/view/1066
<p><em>Nowadays, the number of cafés in every region of Indonesia, including in Jember district, especially in the campus area is increasing. However, the existence or ability to survive of each café is very diverse. This type of research is quantitative and qualitative research in the form of numbers and qualitative data expressed in words. The results showed that the level of customer satisfaction was in the satisfied category with a Costumer Service Index (CSI) value of 71.04 percent. The results also show that there is a positive influence between service level and satisfaction. The higher the service level, the higher the level of satisfaction. In addition, the results also show that there is a negative influence between the level of expectations and the level of satisfaction. The higher the level of expectation, the lower the level of satisfaction.</em></p>Toni HerlambangAditya Dimas Pratama
Copyright (c) 2025 Toni
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2025-07-012025-07-0121228328810.31967/relasi.v21i2.1066Tantangan Reskilling di UMKM: Analisis Manajerial terhadap Kesenjangan Kemauan dan Kemampuan Karyawan di Era Digital
https://jurnal.itsm.ac.id/index.php/relasi/article/view/1502
<p>Transformasi digital menuntut UMKM untuk melakukan reskilling guna meningkatkan daya saing dan keberlanjutan bisnis. Namun, kesenjangan antara skill (kemampuan) dan will (kemauan) karyawan menjadi tantangan utama dalam proses tersebut. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus pada lima UMKM sektor kuliner dan retail di wilayah Musi Rawas dan Lubuklinggau, Sumatera Selatan. Objek penelitian mencakup pemilik usaha, manajer operasional, dan karyawan. Data diperoleh melalui wawancara mendalam dan observasi terhadap praktik pelatihan serta penerapan teknologi di tempat kerja. Hasil penelitian menunjukkan bahwa keterbatasan sumber daya pelatihan, resistensi psikologis karyawan terhadap perubahan, serta kepemimpinan yang kurang responsif terhadap digitalisasi menghambat efektivitas reskilling. Oleh karena itu, dibutuhkan pendekatan manajerial yang menekankan kepemimpinan transformasional, komunikasi internal yang terbuka, serta penguatan budaya belajar. Temuan ini memberi kontribusi penting bagi pengembangan strategi SDM UMKM yang lebih adaptif terhadap perubahan digital.</p>Triono TrionoDwi CahyonoNopa Dwi Saputra
Copyright (c) 2025 Triono Triono, Dwi Cahyono, Nopa Dwi Saputra
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2025-07-162025-07-1621228929610.31967/relasi.v21i2.1502Pengaruh Sosialisasi Perpajakan, Kualitas Pelayanan, dan Sanksi Perpajakan terhadap Kepatuhan WP dengan Kesadaran Wp Sebagai Variabel Intervening
https://jurnal.itsm.ac.id/index.php/relasi/article/view/1016
<p>This research aims to test and analyze the influence of tax socialization, service quality, and tax sanctions on taxpayer compliance with taxpayer awareness as an intervening variable. Type of quantitative research. The sample in this research was taken from existing population values using the Slovin formula, the sample population used was 100 respondents, statistical tests used Warp PLS 6.0. The results of the research prove that Tax Socialization has a positive and significant effect on Taxpayer Awareness at KPP Pratama Jember, Service Quality has a positive and significant effect on Taxpayer Awareness at KPP Pratama Jember, Tax Sanctions Taxation has a positive and significant effect on Taxpayer Awareness at KPP Pratama Jember, Tax Socialization has a positive and significant effect on Taxpayer Compliance at KPP Pratama Jember, Service Quality has no positive and significant effect on Taxpayer Compliance at KPP Pratama Jember, Tax Sanctions have no positive and significant effect on Taxpayer Compliance at KPP Pratama Jember, Taxpayer Awareness has a positive and significant effect on Taxpayer Compliance at KPP Pratama Jember, Tax Socialization has a positive and significant effect on Taxpayer Compliance at KPP Pratama Jember with the variable Taxpayer Awareness as an intervening variable, Service Quality has no positive effect and significantly on Taxpayer Compliance at KPP Pratama Jember with the Taxpayer Awareness variable as the intervening variable, Tax Sanctions do not have a positive and significant effect on Taxpayer Compliance at KPP Pratama Jember with the Taxpayer Awareness variable as the intervening variable.</p>Trixa Eka Wahyu HidayatEko Budi SatotoNi Nyoman Putu Martini
Copyright (c) 2025 Trixa Eka Wahyu Hidayat, Eko Budi Satoto, Ni Nyoman Putu Martini
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2025-07-172025-07-1721229730610.31967/relasi.v21i2.1016Pengaruh Cyberloafing terhadap Perilaku Kerja Inovatif Dimediasi oleh Komitmen Afektif
https://jurnal.itsm.ac.id/index.php/relasi/article/view/1111
<p><em>The globalization of the workforce due to technological advancements creates challenges in attracting and retaining talented employees. Job demands trigger work actions; employees are required to perform work behaviors to meet standards. This research analyzes the influence of Cyberloafing on Innovative Work Behavior mediated by Affective Commitment. Based on the Theory of Planned Behavior. The quantitative associative study, conducted from December 2023 to January 2024, sampled 154 respondents from PT. Bank Pembangunan Daerah Bali. Data analysis was performed using SEM-PLS. Cyberloafing has no effect on Innovative Work Behavior, as employees use the internet without disrupting productivity or creativity. Affective Commitment positively influences Innovative Work Behavior, employees feel emotionally connected to the organization and support innovation. Cyberloafing negatively affects Affective Commitment. Cyberloafing negatively affects Innovative Work Behavior, fully mediated by affective commitment. Increasing Innovative Work Behavior through cross-divisional training, enhancing affective commitment with greater employee efforts, and regulating personal internet access reducing Cyberloafing.</em></p>Agustina Paula Theresia Putri LahalloWayan Gede Supartha
Copyright (c) 2025 Agustina Paula Theresia Putri Lahallo, Wayan Gede Supartha
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2025-07-222025-07-2221232233310.31967/relasi.v21i2.1111Manajemen Investasi Publik dalam Mendukung Pembiayaan Pembangunan di Indonesia
https://jurnal.itsm.ac.id/index.php/relasi/article/view/1097
<p><em>The target of Indonesia Emas 2045 in accordance with the direction of RPJPN 2025 - 2045 which is in line with the sustainable development of the country causes the state budget (APBN) to continue to increase over time. The role of public participation in financing state development can be an option for the government to go through public investment instruments issued by the government. Based on this, researchers are interested in conducting research entitled “Public Investment Management in Supporting Development Financing in Indonesia”. The research method used is descriptive qualitative method using a combination of literature study and field study. Researchers in conducting research collaborate two variables from the study results from the International Monetary Fund, namely Public Investment Management Assesment (PIMA) and George R Terry and Talidzuhu Ndraha through his book Kybernology (New Government Science), namely Government Management. Based on the results of this research, it can be concluded that in the implementation of public investment management, the government implements the four elements of public investment management from the IMF study. The government ensures that the issuance of public investment instruments, including Government Securities (SBN), is in accordance with the urgency of national development needs. The government also allocates the utilization of public investment to the right sectors and projects. Supervision is carried out by the government with the help of both government agencies / independent institutions at the central and regional levels.</em></p>Petra GintingNovie Indrawati Sagita
Copyright (c) 2025 Petra Ginting, Novie Indrawati Sagita
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2025-07-232025-07-2321230732110.31967/relasi.v21i2.1097S Model Pengentasan Kemiskinan dengan Multidimenstional Poversty Index Bagi Eks-Pekerja Migran Indonesia Wanita di Jawa Timur
https://jurnal.itsm.ac.id/index.php/relasi/article/view/1095
<p><em>Data on ex-Indonesian Migrant Workers (PMI) is unavailable at the central, regional, and regional levels. This is because ex-PMIs never report their whereabouts if they are no longer working abroad, nor do village officials ever collect data on former -PMIs. This differed from PMI's conditions when it became PMI, a foreign exchange supplier for countries, regions, and regions. This research aims to (1) map the condition of ex-PMI women from employment, economic, and social data; (2) formulate a model for alleviating poverty for ex-PMI women. The method used is a survey method and a quantitative approach. This research was conducted in TulungAgung district, with 300 respondents. The data analysis method used is quantitative descriptive. Research results (1) survey results: (a) in the villages of Besole, Besuki, and TanggulTurus, data was found that there were approximately 474 female ex-PMIs, (b) 65.6% of female ex-PMIs had no income, (c) 32.4% ex-PMI Women do not work. (2) MPI calculation results show that Besuki and TanggulTurus villages produce the lowest MPI value, 0.033, while Besole village produces the lowest MPI value, 0.066. This shows that Besuki, TanggulTurus, and Besole villages are in the very low poverty classification.</em></p>Sayekti Suindyah DwiningwarniSri Juni Woro AstutiSuyanto SuyantoSyamsiyah Yuli Dwi Andari
Copyright (c) 2025 Sayekti Suindyah Dwiningwarni, Sri Juni Woro Astuti, Suyanto Suyanto, Syamsiyah Yuli Dwi Andari
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2025-07-222025-07-2221233434310.31967/relasi.v21i2.1095Pengaruh Kualitas Layanan dan Acsescebility Terhadap Kepuasan Masyarakat Pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Jember
https://jurnal.itsm.ac.id/index.php/relasi/article/view/1120
<p>Penelitian ini menggunakan pendekatan analisis kuantitatif untuk mengukur pengaruh antar varabel. Tujuan penelitian untuk mengetahui dan menganalisis pengaruh kualitas layanan dan acsescebility terhadap kepuasan masyarakat pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Jember. Populasi dalam penelitian ini penduduk kabupaten jember pada periode tahun 2023 yaitu 2.584.233 jiwa, sampel penelitian ini adalah 170 responden. Teknik pengambilan sampel dilakukan menggunakan accidental sampling. Analisis data dan permodelan persamaan struktural dengan menggunakan software Warp PLS 6.0. Hasil penelitian H1 membuktikan kualitas layanan berpengaruh signifikan terhadap kepuasan masyarakat, H2 membuktikan acsescebility berpengaruh signifikan terhadap kepuasan masyarakat.</p>Suprihatin AminingsihNurul QomariahNi Nyoman Putu Martini G
Copyright (c) 2025 nugroho edie santoso
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2025-07-252025-07-2521234435210.31967/relasi.v21i2.1120Eksplorasi Peran Kompensasi dan Kinerja Karyawan pada Retail Berbasis Komunitas
https://jurnal.itsm.ac.id/index.php/relasi/article/view/1388
<p><em>The main argument in this paper is that the relationship between compensation and performance should be recognized as reciprocal, in which, commonly, compensation received by employees will impact their performance. However, there is another logic that emerges whereby employees’ performance becomes an important basis for an organization to settle their compensation. Thus, this current research aims to re-explore the relationship between compensation and performance. Conducting qualitative approach, specifically grounded theory method, this research takes community-based retail as its research object. Data was gathered through semi-formal interview procedure to six organization members, namely owner and employees. Those two groups of informants were interviewed to validate the data through source triangulation. Data was analyzed using Miles and Hubermann procedures and displayed utilizing Gioia template. Based on the analysis, it is confirmed that compensation and performance relationship is reciprocal. The compensation itself consists of financial and non-financial, whereas employee can be measured using three parameters which are employees’ ability, responsibility, and discipline.</em></p>Lussia Mariesti AndrianySofiana Cahyani
Copyright (c) 2025 Lussia Mariesti Andriany
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2025-07-292025-07-2921235336210.31967/relasi.v21i2.1388Pengaruh Kompetensi SDM, Sarana Prasarana, dan Metode Pembelajaran terhadap Kepuasan Peserta Didik melalui Kualitas Alumni sebagai Variabel Intervening
https://jurnal.itsm.ac.id/index.php/relasi/article/view/1211
<p><em>The Teaching Hospital is a hospital that aims to provide integrated health, education and research services in the fields of medical and/or dental education, continuing education and other health education in a multi-professional manner. Teaching hospitals are required to be able to encourage student satisfaction. The aim of this research is to analyze the influence of human resource competence, facilities and infrastructure, and learning methods on the quality of alumni and student satisfaction. This research uses a quantitative approach and is summarized as explanatory research. The population in this study was 300 Co-Ass Doctors at dr. Soebandi Hospital. The research sample referred to the Slovin Formula as many as 171 respondents. Data analysis uses Structural Equation Model (SEM) then supported with the help of Smart Partial Least Square (PLS) software. The research results show that human resource competencies and learning methods have a positive effect on student satisfaction. Facilities and infrastructure do not effect on student satisfaction. Human resource competency and learning methods have a positive effect on the quality of alumni. Facilities and infrastructure do effect on the quality of alumni. Student satisfaction has a positive effect on the quality of alumni. Human resource competency and facilities and infrastructure, and learning methods has a positive effect on on student satisfaction through Alumni Quality as an intervening variable. Learning methods do not effect on student satisfaction through Alumni Quality as an intervening variable.</em></p>Anistya Meinar RosidahM ThamrinAbadi Sanosra
Copyright (c) 2025 nugroho edie santoso
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2025-07-312025-07-3121236337210.31967/relasi.v21i2.1211