Jurnal Ilmiah Bongaya

The Effect of Production Costs, Operational Costs, and Sales on Net Profit in the Company

Andi Patiware — 2026-08-17

This study aims to determine the effect of Production Costs, Operating Costs, and Sales on Net Income in Food and Beverage Sub Sector Companies listed on the Indonesia Stock Exchange for the 2020-2022 Period. The research is a type of descriptive quantitative research. The sampling technique was carried out using purposive sampling technique. So that the sample obtained was 36 food and beverage sub sector companies listed on the IDX for the 2020-2022 period with a total observation data of 108 data for 3 years of observation. The data collection technique used is documentation. The data analysis technique used in this research is multiple linear regression analysis with SPSS 26 software tools. The results of this study show that production costs have a positive and significant effect on net profit. Operating costs have a positive and significant effect on net income. Sales have a positive and significant effect on net profit.

Determinan Loyalitas Pelanggan Sepatu Ventela: Peran Brand Ambassador dan Harga

Farhana Hasmin — 2026-08-29

Penelitian ini bertujuan untuk menganalisis pengaruh brand ambassador dan harga terhadap loyalitas pelanggan pengguna sepatu Ventela pada mahasiswa Program Studi Manajemen STIEM Bongaya. Penelitian menggunakan pendekatan kuantitatif dengan desain eksplanatori. Data penelitian merupakan data primer yang diperoleh melalui penyebaran kuesioner kepada 91 mahasiswa pengguna sepatu Ventela yang dipilih menggunakan teknik incidental sampling. Analisis data dilakukan melalui analisis statistik deskriptif dan inferensial dengan menggunakan regresi linear berganda. Sebelum pengujian hipotesis, data diuji melalui uji normalitas, multikolinearitas, dan heteroskedastisitas. Hasil penelitian menunjukkan bahwa brand ambassador berpengaruh positif dan signifikan terhadap loyalitas pelanggan dengan nilai koefisien regresi sebesar 0,298 dan signifikansi 0,025. Harga juga berpengaruh positif dan signifikan terhadap loyalitas pelanggan dengan koefisien regresi sebesar 0,392 dan signifikansi 0,017. Nilai R Square sebesar 0,337 menunjukkan bahwa brand ambassador dan harga mampu menjelaskan 33,7% variasi loyalitas pelanggan, sedangkan sisanya dipengaruhi oleh faktor lain di luar model penelitian. Temuan ini menunjukkan bahwa penguatan strategi brand ambassador dan pengelolaan harga yang sesuai dengan persepsi nilai konsumen dapat menjadi faktor penting dalam mempertahankan loyalitas pengguna sepatu Ventela.

Determinan Profitabilitas PT Bank Syariah Indonesia Tbk : Peran Pembiayaan Mudharabah dan Musyarakah

Yudi Ahmad Sadeli — 2026-08-30

Penelitian ini bertujuan untuk menganalisis pengaruh pembiayaan mudharabah dan pembiayaan musyarakah terhadap profitabilitas PT Bank Syariah Indonesia Tbk. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan triwulanan selama periode 2015–2023. Berdasarkan kriteria sampel, diperoleh 36 observasi yang dianalisis menggunakan regresi linear berganda dengan bantuan SPSS 26. Pengujian meliputi uji asumsi klasik, uji parsial (t), uji simultan (F), dan koefisien determinasi. Hasil penelitian menunjukkan bahwa pembiayaan mudharabah tidak berpengaruh signifikan terhadap profitabilitas, dengan nilai t sebesar 0,422 dan signifikansi 0,676. Sebaliknya, pembiayaan musyarakah berpengaruh positif dan signifikan terhadap profitabilitas, dengan nilai t sebesar 5,787 dan signifikansi 0,000. Secara simultan, pembiayaan mudharabah dan musyarakah berpengaruh signifikan terhadap profitabilitas, ditunjukkan oleh nilai F sebesar 27,340 dengan signifikansi 0,000. Nilai R Square sebesar 0,624 menunjukkan bahwa kedua variabel mampu menjelaskan 62,4% variasi profitabilitas, sedangkan 37,6% dijelaskan oleh faktor lain di luar model. Temuan ini menunjukkan bahwa pembiayaan musyarakah memiliki kontribusi yang lebih kuat terhadap profitabilitas dibandingkan pembiayaan mudharabah.

The Mediating Role Of Role Ambiguity In The Relationship Between Job-Relevant Information And Public Accounting Firm Performance

Andi Agus — 2026-08-30

This paper attempts to empirically examine the effect of job-relevant information on the performance of public accounting firms by using mediating variables of role ambiguity. This study draws on a sample of 120 auditors working in public accounting firms in Jabodetabek-Indonesia, using random survey methods. The primary technique for analyzing the data is Structural Equation Modeling.The test results show that job-relevant information has a negative effect on role ambiguity. Role ambiguity has a negative effect on the performance of public accounting firms. Job-relevant information has a positive effect on the performance of public accounting firms. Role ambiguity mediates the effect of job-relevant information on the performance of public accounting firms. The findings emphasize the importance of job-relevant information in performing auditing tasks.Role ambiguity in this study serves to amplify the influence of job-relevant information on the performance of public accounting firms.

Empirical Study on the Effect of Workload, Incentives, and Consequences on Employee Performance Improvement

Andi Dahrul — 2026-08-30

In this era of globalization, companies are in great need of competent and high-quality human resources. Every company must be prepared to adapt and enhance itself to compete and overcome all challenges in the future. This research aims to determine the Influence of Workload, Incentives, and Consequences on Employee Performance in the Makassar City Water Supply Company (PDAM). This research adopts a quantitative research approach. The sample to be examined consists of 62 employees in the Makassar City Water Supply Company, selected using the purposive sampling technique. Data for this research were obtained through questionnaire distribution. Data analysis was conducted by testing instruments, classical assumption tests, multiple regression analysis, and hypothesis testing using the SPSS 26 application. The results of this research indicate that the Workload variable (X1) has a positive but not significant effect on employee performance (Y), the Incentive variable (X2) has a positive and significant effect on employee performance (Y), and the Consequences variable (X3) does not have a significant effect on employee performance (Y).

Pengaruh Gaya Kepemimpinan, Motivasi, Tambahan Penghasilan Dan Disiplin Kerja Terhadap Kinerja Pegawai Di Lingkungan Kantor Kecamatan Tomoni Kabupaten Luwu Timur

Zulkarnaen Basir — 2026-08-28

This research has the aims and objectives of measuring the influence of leadership style, motivation, additional income and work discipline on employee performance. The population in this study were 30 employees with ASN status who worked at the Tomoni sub-district office, East Luwu district. A saturated sampling technique (census) was used to determine respondents, so there were 30 respondents in this research sample and they were collected through a questionnaire and then analyzed using a multiple linear regression model. The research results found that both individually and collectively, leadership style, motivation, additional income and work discipline had a positive and significant effect on employee performance. Meanwhile, the contribution of influence can be seen from the customized R square value obtained where the value obtained is 0.664 or it can be said that the contribution of the influence of leadership style, motivation, additional income and work discipline on employee performance is 66.4% while the rest is influenced by other variables which were not studied. in this research. .

Keywords: Leadership Style, Motivation, Additional Income, Work Discipline, Employee Performance.