Volume 14, No. 2JMB : Jurnal Manajemen dan Bisnis

PT Alkautsar Cater Indonesia is a company specializing in catering and aqiqah services. It operates its own farm, providing goats and sheep sourced internally. Currently, PT Alkautsar Cater Indonesia has expanded its operations by establishing 17 branches.

 

This research employed a census method, wherein all members of the population were included as the sample. The total sample comprised 105 employees of PT Alkautsar Cater Indonesia. The findings indicate that organizational culture and employee engagement significantly impact job satisfaction and employee performance. Furthermore, job satisfaction has been shown to serve as a mediating variable in the relationship between organizational culture and employee engagement on performance.

 

Based on these findings, the author recommends that PT Alkautsar Cater Indonesia continue to support and strengthen its organizational culture while enhancing employee engagement to further boost job satisfaction and overall performance.

Keywords: Organizational Culture, Employee Engagement, Job Satisfaction, Employee Performance

The purpose of this study is to determine how much influence Influencer Credibility, Persuasive Communication Skills, Disclosure of Sponsorship and Brand Awareness have on Purchasing Decisions for Skintific Skincare Products Shopee Platform in Bengkulu City. The method in this study is quantitative research. The sampling technique is purposive sampling. the data comes from the distribution of questionnaires (Google Form) which will be distributed online to consumers who have purchased Skintific Skincare Products Shopee Platform in Bengkulu City. The population of this study is consumers who have purchased Skintific Skincare Products Shopee Platform in Bengkulu City, researchers used the hair formula where 24 indicators x 5 = 120 respondents. This study uses a Likert scale, with SPSS 25 tools. The results of this study are; (1) Influencer credibility has a significant effect on purchasing decisions for Skintific Skincare Products on the Shopee Platform in Bengkulu City, (2) Persuasive Communication Skills have a significant effect on purchasing decisions for Skintific Skincare Products on the Shopee Platform in Bengkulu City, (3) Disclosure of Sponsorship has a significant effect on purchasing decisions for Skintific Skincare Products on the Shopee Platform in Bengkulu City (4) Brand Awareness has a significant effect on purchasing decisions for Skintific Skincare Products on the Shopee Platform in Bengkulu City and (5) There is a simultaneous influence of the variables Influencer Credibility, Persuasive Communication Skills, Disclosure of Sponsorship and Brand Awareness on Purchasing Decisions for Skintific Skincare Products on the Shopee Platform in Bengkulu City.

Headsets are essential for daily activities such as gaming, working, and online learning. However, uneven mechanical pressure generated by excessive use of headsets can affect the skull structure. This innovative headset features a Dual-Support System that distributes pressure evenly, lightweight ergonomic pads, and an adjustable design to fit the user's head and ear size. In this study, design elements, ergonomics, and health risks associated with long-term headset use were evaluated through observation, ergonomic studies, and anthropometric measurement methods. The results showed that this design is effective in reducing the risk of skull deformation and making the headset more comfortable to use. In addition, the research also supports the achievement of Sustainable Development Goals (SDGs) 3 and 8 as it promotes health well-being and improve working conditions for individuals in digital and creative fields, who rely on headset for prolonged periods. Through an intensive study of ergonomic methods and the integration of SDG principles, this research not only addresses physical health concerns but also contributes to creating a more sustainable, productive, and comfortable environment

This study aims to analyze the effectiveness of Facebook as a social media platform in enhancing tourist interest in Lanta Nice Beach Resort, Koh Lanta, Thailand. The research employs a quantitative approach with data collected through questionnaires distributed to tourists who have visited or interacted with the resort's social media account. The variables examined include the intensity of Facebook usage, the quality of visual content, user interaction, and its influence on visit interest. The findings reveal a significant positive relationship between Facebook-based digital promotion and the increase in tourist visits. Promotional strategies such as high-quality photo uploads, seasonal promotions, and interactive features contribute to building a positive perception of the resort's image. These findings indicate that social media, particularly Facebook, can serve as an effective promotional tool in the tourism industry if utilized strategically and consistently

An employee's performance in a company can experience a decline which results in a decline in the quality of work produced. It can be seen from the lack of a good culture in communicating among employees, the instability of the output results provided by employees, and the lack of employee participation in the organizational culture held/implemented by management at the Afiat Clinic, PMI Hospital, Bogor. The purpose of this study was to analyze the influence of motivation, organizational culture, work environment, and discipline at the Afiat Clinic, PMI Hospital, Bogor. This type of research uses a quantitative approach and data collection in the form of respondent perceptions using a questionnaire. The number of samples used was 75 employee respondents with sample selection using the Purposive Sampling method. Data analysis used in this study used multiple linear regression with the help of the SPSS 26 application. The classical assumption tests used were the normality test, multicollinearity test, and heteroscedasticity test. While the hypothesis test was carried out using the F-test, T-test and coefficient of determination. The results of this study indicate that simultaneously motivation, organizational culture, work environment, and discipline influence employee performance at the Afiat Clinic, PMI Hospital, Bogor. Motivation, work environment, and discipline have a significant effect on employee performance at the Afiat Clinic, PMI Hospital, Bogor, while organizational culture partially has no significant effect on employee performance at the Afiat Clinic, PMI Hospital, Bogor. The results of the determination coefficient calculation show that the influence of motivation, organizational culture, work environment, and discipline on employee performance is 80.4%, while the remaining 19.6% is explained by other variables not included in this research model

This research examines the implications of Value Added Tax (VAT) applied by the Calculation and Trade Distribution Company in Surabaya on the change in the PMK Number 131 rule related to the calculation of the optimized tax base to 11/12. The research method used is qualitative description. The data used is primary data with data collection techniques from observation, documentation, and interviews with parts of the accounting unit and outside accounting that are directly related to Value Added Tax (VAT). The results of the research at the Distribution and Trading Company in Surabaya explained that the calculation of the 11/12 Tax Base does not have its value for the company, the problem faced comes from the new Coretax system when inputting data to reporting Value Added Tax (VAT). This study found that the application of Tax Base optimization in Distribution and Trading Companies in Surabaya does not affect the price of goods in purchasing and sales activities, meaning that the price of goods remains the same as the application of the 11% rate , this finding shows that the optimization that occurs only changes the way the Tax Base is calculated, not the increase in the price of goods.This research provides an important dedication in optimizing the implementation of the Tax Base for VAT in companies located in Indonesia, as well as providing an understanding to the public regarding the 11% and 12% taxation phenomena that have been in effect since early 2025.

Keyword: Value Added Tax (VAT) Rates, Calculation of Tax Base (TB), Distribution and Trading Companies, Coretax, Tax Regulations.

This study analyzes the positioning strategy of Universitas Muhammadiyah A.R. Fachruddin (Unimar) in building its brand image to increase new student enrollment. Using a mixed methods approach, combining interviews with institutional stakeholders, surveys of 150 respondents, and SWOT, IFAS–EFAS, and QSPM analyses, research found that Unimar’s Islamic identity is its primary strength (recognized by 72% of respondents) but remains largely symbolic, with weak differentiation (40%), limited brand awareness (45%), and underdeveloped academic reputation. IFAS (2.60) and EFAS (2.90) place Unimar in Cell II (Grow and Build) of the IE Matrix, suggesting the need for aggressive growth strategies. QSPM results prioritize strengthening Islamic identity through integrated digital marketing, followed by the development of Islamic-modern flagship programs and enhancement of academic reputation. The study contributes theoretically to higher education marketing literature and provides practical recommendations for Unimar to enhance competitiveness and ensure sustainable student enrollment growth.

This study aims to analyze the influence of quality of work life and competency mapping on job satisfaction and their impact on employee performance in the production division of PT. XYZ Indonesia. PT. XYZ Indonesia specializes in manufacturing steering systems, bearings, drive-line components, equipment, and machinery for automobiles, emphasizing competitive advantages and human resources. This associative research employs path analysis to examine the relationships between variables. Data were collected through questionnaires and literature, with a survey method used to distribute questionnaires to employees of PT. XYZ Indonesia, who served as respondents. The study seeks to provide insights into how improving work life quality and competency mapping can enhance job satisfaction and subsequently improve employee performance, offering valuable guidance for organizational development and human resource strategies.