Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
type: channel
description: Journal Title: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Initials: Wawasan Frequency: Januari, April, Juli dan Oktober Print ISSN: 2963-5284 Online ISSN: 2963-5225 Editor in Chief: Dhanan Abimanto, S.Hum., M.Pd. DOI: 10.58192 Publisher: Universitas Maritim AMNI Semarang Wawasan : Jurnal Ilmu Manajemenx, Ekonomi dan Kewirausahan: ISSN: 2963-5284 (cetak), ISSN: 2963-5225 (Onlinxe) Menyambut baik kiriman yang memberikan wawasan tentang masalah terkini dan utama yang berhubungan dengan Ilmu Manajemen, Ekonomi dan Kewirausahaan. Artikel bisa ditulis dalam bahasa Inggris atau bahasa Indonesia. Jurnal Wawasan diterbitkan 4 kali setahun: Januari, April, Juli dan Oktober. Silakan buat Artikel Template baru lalu kirimkan naskah Anda. Jurnal ini terakreditasi SINTA 4 (SK Direktur Jenderal Pendidikan Tinggi, Riset, dan Teknologi Nomor 156/C/C3/KPT/2026 tanggal 7 April 2026, tentang Pemberitahuan Hasil Akreditasi Jurnal Ilmiah Periode 2 Tahun 2025), dimulai dari Volume 1 Nomor 3 Tahun 2023 sampai Volume 6 Nomor 2 Tahun 2028. Indexed by : Journal Sponsors and Partners :
publisher: Fakultas Teknik Universitas Maritim AMNI Semarang
language: en-US
publication name: Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
issn: 2963-5284
items: Analisis Komposisi Dana Perimbangan dan Tingkat Ketergantungan Keuangan Daerah pada Kabupaten/Kota di Provinsi Jambi
items: Strategi Pengembangan Manajemen Sumber Daya Manusia dalam Meningkatkan Kinerja Karyawan PT CSM Labuhan Bilik
items: Budidaya Ikan Menggunakan Sistem Bioflok dalam Meningkatkan Penghasilan Keluarga di Desa Sembuluh, Kecamatan Danau Sembuluh Kabupaten Seruyan
items: Efektivitas Performance-Based Pay sebagai Instrumen Retensi Talenta di Industri Teknologi
items: Optimalisasi Kinerja Bellboy Menuju Service Excellence di Grand Puri Saron Hotel
items: The Effect of Productive Zakat Utilization and Assistance on the Economic Independence of Person with Disabilities in Banyumas Regency
items: Menguji Kepuasan Pelanggan Restoran Fast Food Lokal: Peran Service Quality, dan Positive E-Wom dengan Moderasi Relational Benefits pada Richeese Factory di Sidoarjo
items: Pengendalian Kualitas Produk Dan Risiko Produksi Jus Buah dengan Pendekatan Total Quality Management di King Juice Farhan
items: Pengaruh E-Service Quality, Electronic Word of Mouth (E-Wom), dan Product Quality terhadap Consumer Repurchase Intention
items: Analisis Sentimen Global terhadap Volatilitas Realisasi Investasi Asing di Indonesia: Komparasi Struktural dan Guncangan Institusional Awal 2026
items: Pengaruh Analisis Bantuan Sosial terhadap Pendapatan Penduduk Lanjut Usia (Lansia) Wilayah Perkotaan di Lampung Tahun 2018-2022
items: Sistem Keuangan Non Bunga antara Idealitas dan Realitas
items: Penerapan Lean Six Sigma Untuk Mereduksi Waste Pada Proses Pengantongan Urea: Studi Pada Pabrik-6, PT. Pupuk Kaltim
items: Pengaruh Budaya Kesehatan dan Kesehatan Mental terhadap Prestasi Belajar Siswa Sekolah Dasar
items: ANALISIS KOMPETENSI LINTAS BUDAYA dan KEMAMPUAN BAHASA ASING STAF HOTEL dalam PELAYANAN TAMU
items: Manajemen Laba dalam Sorotan Tax Avoidance: Moderasi Audit Pajak pada Perusahaan Subsektor Perkebunan Kelapa Sawit Indonesia
items: https://journal.unimar-amni.ac.id/index.php/Wawasan/article/view/4273
items: Perbandingan Kinerja Keuangan Bank Konvensional dan Bank Syariah yang Listing di Idx Indonesia: Analisis dengan Metode Rgec
items: Pengaruh Motivasi, Disiplin Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan pada PT. Ori Ginalnest Indonesia
items: Integrasi Information Management Cycle dan Text Mining untuk Mentransformasikan Umpan Balik Kualitatif menjadi Pengetahuan Organisasi
items: Analisis Hubungan Budaya Kerja, Pemberdayaan SDM, Loyalitas terhadap Kinerja Karyawan pada Kantor Sekretariat Daerah Kota Tebing Tinggi

Analisis Komposisi Dana Perimbangan dan Tingkat Ketergantungan Keuangan Daerah pada Kabupaten/Kota di Provinsi Jambi
type: item
description: This study aims to analyze the composition of intergovernmental transfers and the level of regional financial dependence in districts and cities in Jambi Province. This study uses secondary data obtained from reports on the realization of the Regional Revenue and Expenditure Budget (APBD) for the 2020–2024 period obtained from the Directorate General of Fiscal Balance and the Central Statistics Agency. The analytical methods used include ratio analysis to examine the composition of intergovernmental transfers consisting of the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH), as well as fiscal dependency ratio analysis to measure the level of regional dependence on central government transfers. In addition, Analysis of Variance (ANOVA) was used to test differences in the level of fiscal dependence between regions. The results of the study show that the General Allocation Fund is the largest component of intergovernmental transfers, followed by the Special Allocation Fund and the Revenue Sharing Fund. The results of the study also show that the level of fiscal dependence of districts and cities in Jambi Province is still relatively high, because most of the regional revenue still comes from central government transfers. In addition, the ANOVA test shows significant differences in the level of fiscal dependence between regions.
creator: Felix Saro Mendrofa
creator: Erni Achmad
creator: Parmadi Parmadi
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-18
publication date: 2026-04-18
volume: 4
number: 2
starting page: 01
ending page: 15
doi: 10.58192/wawasan.v4i2.4162

Strategi Pengembangan Manajemen Sumber Daya Manusia dalam Meningkatkan Kinerja Karyawan PT CSM Labuhan Bilik
type: item
description: This study aims to analyze human resource management development strategies in improving employee performance at PT CSM Labuhan Bilik, as well as to identify its supporting and inhibiting factors. The research method used is descriptive quantitative with a sample of 83 respondents. Data analysis was conducted using multiple linear regression analysis through SPSS software. The partial research results indicate that the HRM Strategy variable (X1) has a significant effect on employee performance with a regression coefficient value of 0.304 and a significance value of 0.004. The HRM Development variable (X2)also has a significant effect with a coefficient value of 0.326 and a significance value of 0.017. Simultaneously (F-test), both variables have a positive and significant effect on employee performance with an F-count of 4.125 > F-table 3.21 and a significance of 0.023. The forms of strategies implemented include education, training, career development, and coaching. The main supporting factors are management commitment and employee motivation, while the inhibiting factors include limited operational time and a non-digitalized monitoring system. The conclusion of this study confirms that the integration of appropriate management strategies and sustainable development programs significantly improves the quality, quantity, and work responsibility of employees at PT CSM Labuhan Bilik.
creator: Diana Diana
creator: Daslan Simanjuntak
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-21
publication date: 2026-04-21
volume: 4
number: 2
starting page: 16
ending page: 33
doi: 10.58192/wawasan.v4i2.4163

Budidaya Ikan Menggunakan Sistem Bioflok dalam Meningkatkan Penghasilan Keluarga di Desa Sembuluh, Kecamatan Danau Sembuluh Kabupaten Seruyan
type: item
description: Fish farming using the biofloc system is a technological innovation capable of increasing efficiency, production results, and the sustainability of fisheries business at the village level. This study aims to determine the development of fish farming businesses using the biofloc system in increasing family income in Sembuluh village. Then, it aims to understand the impact of using the biofloc system in increasing family income and to understand the Islamic economic perspective on the utilization of the biofloc system in increasing family income. The method used is a qualitative or field research approach with purposive sampling techniques to collect data from 5 fish farmers who implement the biofloc system. Data were collected through in-depth interviews, observation, and documentation, then analyzed descriptively. The research results show that fish farming using a biofloc system is able to increase family income through increased production and feed cost efficiency. This system supports more controlled pond management, maintains water quality, and produces more stable harvests. In addition to increasing income, the implementation of the biofloc system also strengthens family economic resilience due to planned harvest cycles and group cooperation. From an Islamic economic perspective, this practice aligns with the principles of halal, honesty, justice, and social responsibility, as well as providing benefits for families and the community.
creator: Muhammad Al Dair
creator: Ali Sadikin
creator: Lisnawati Lisnawati
creator: Rofii Rofii
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-27
publication date: 2026-04-27
volume: 4
number: 2
starting page: 34
ending page: 54
doi: 10.58192/wawasan.v4i2.4188

Efektivitas Performance-Based Pay sebagai Instrumen Retensi Talenta di Industri Teknologi
type: item
description: This study aims to analyze the effectiveness of performance-based pay (PBP) in the form of stock-based incentives as a talent retention instrument in the technology industry, with a case study of Alphabet Inc. (Google). This research employs a qualitative approach using a case study method to gain an in-depth understanding of the mechanisms, effectiveness, and limitations of stock-based compensation systems. The data were collected through document analysis and literature review, including company annual reports and relevant academic journals. Data analysis was conducted using an interactive model, involving data reduction and descriptive data display. The findings indicate that the implementation of stock-based PBP through Restricted Stock Units (RSU) at Alphabet Inc. serves as an effective retention mechanism, particularly through a vesting system that creates medium-term financial attachment among employees. This system enhances motivation, loyalty, and employees’ intention to stay, especially among high-performing talents. However, its effectiveness is relative, as it is influenced by external factors such as stock price volatility, as well as internal factors including perceived fairness and compensation transparency. In addition, work pressure and evolving workforce preferences pose challenges to the sustainability of this system. Therefore, stock-based PBP cannot function as a standalone retention strategy and should be integrated with non-financial factors such as work environment and career development.
creator: Halimatus Sa’diah
creator: Agung Zulfikri
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-28
publication date: 2026-04-28
volume: 4
number: 2
starting page: 55
ending page: 67
doi: 10.58192/wawasan.v4i2.4186

Optimalisasi Kinerja Bellboy Menuju Service Excellence di Grand Puri Saron Hotel
type: item
description: This study aims to analyze the optimization of the bellboy's role in implementing Standard Operating Procedures (SOP), identify service gaps in the field, and evaluate motivational factors to enhance service excellence and customer satisfaction. Using a descriptive qualitative approach, this research was conducted at the Grand Puri Saron Hotel, Yogyakarta, from March to May 2026. Data were collected thru direct observation, documentation study, and in-depth interviews with the management. The research results indicate that there is still a significant gap between the SOP guidelines and the reality on the ground, such as delays in delivery and lack of responsiveness, which lead to a high number of guest complaints. Based on the evaluation of four performance dimensions (ability, discipline, responsibility, and cooperation), it was found that the level of discipline and responsibility of the bellboy is still low due to minimal supervision from superiors. Analysis using Herzberg's Two-Factor Theory reveals that the root of this problem stems from the lack of maintenance of work facilities (hygiene factor) and minimal appreciation and self-development (motivator factor). This suboptimal performance has been proven to directly lower guest satisfaction levels and damage the hotel's brand image in the eyes of the public. In conclusion, to achieve service excellence, hotel management must optimize the role of bellboys thru consistent supervision, improvement of work facilities, and continuous motivation and rewards to minimize guest complaints.
creator: Rafael Ananda Aldy Mahendra
creator: Tuwuh Adhistyo Wijoyo
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-28
publication date: 2026-04-28
volume: 4
number: 2
starting page: 68
ending page: 81
doi: 10.58192/wawasan.v4i2.4170

The Effect of Productive Zakat Utilization and Assistance on the Economic Independence of Person with Disabilities in Banyumas Regency
type: item
description: This study aims to analyze the effect of productive zakat utilization and mentoring on the economic independence of persons with disabilities in the empowerment program implemented by BAZNAS Banyumas Regency. The study employed a quantitative approach with an explanatory design. Data were collected through questionnaires distributed to 50 beneficiaries of productive zakat with disabilities, selected using purposive sampling. The instrument used a Likert scale and was tested for validity and reliability. Data were analyzed using multiple linear regression with IBM SPSS. The results show that productive zakat utilization and mentoring have a positive and significant effect on the economic independence of persons with disabilities. Simultaneously, both variables significantly influence economic independence with an R² value of 0.53, indicating that 53% of the variation in economic independence is explained by the two variables. The study concludes that optimizing productive zakat, accompanied by continuous mentoring can enhance the economic independence of persons with disabilities.
creator: Ali Ghiyatsi
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-29
publication date: 2026-04-29
volume: 4
number: 2
starting page: 82
ending page: 95
doi: 10.58192/wawasan.v4i2.4179

Menguji Kepuasan Pelanggan Restoran Fast Food Lokal: Peran Service Quality, dan Positive E-Wom dengan Moderasi Relational Benefits pada Richeese Factory di Sidoarjo
type: item
description: This study aims to examine the influence of restaurant service quality and positive electronic word of mouth on customer satisfaction, and to analyze the role of relational benefits as a moderating variable at the local fast food restaurant Richeese Factory in Sidoarjo. The background of this study is based on the continued discovery of various consumer complaints regarding service quality, late service, and inconsistent customer experiences, which impact the level of customer satisfaction that is not optimal. This study uses a quantitative approach with a data collection method through distributing questionnaires to Richeese Factory consumers in Sidoarjo. The sampling technique used is purposive sampling, with the criteria of respondents who have made more than two purchases. Data analysis was conducted using the SEM-PLS method to test the relationship between variables in the research model. The results of this study indicate that restaurant service quality and positive electronic word of mouth have a positive and significant influence on customer satisfaction. In addition, relational benefits are also proven to influence customer satisfaction and act as a moderating variable in the relationship between service quality and customer satisfaction. These findings indicate that improving service quality, positive customer experiences, and strengthening relational relationships can increase customer satisfaction levels. This research is expected to provide practical contributions for local fast food restaurant managers in improving service quality and developing customer relationship-based marketing strategies to create sustainable customer satisfaction and loyalty.
creator: Niken Fatikhasari
creator: Azmil Chusnaini
creator: Rachma Rizqina Mardhotillah
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-07
publication date: 2026-05-07
volume: 4
number: 2
starting page: 96
ending page: 111
doi: 10.58192/wawasan.v4i2.4182

Pengendalian Kualitas Produk Dan Risiko Produksi Jus Buah dengan Pendekatan Total Quality Management di King Juice Farhan
type: item
description: The fruit juice processing business, as part of the agroindustry sector, faces a range of challenges in maintaining product quality and managing production risks. These challenges mainly arise from the perishable nature of raw materials, inconsistent supply availability, and the relatively short shelf life of the final products. Such conditions create uncertainty that can affect both production consistency and the quality of the output. This study aims to examine how Total Quality Management (TQM) is implemented in controlling product quality, while also identifying the level of production risk at King Juice Farhan. A mixed methods approach was employed, combining both qualitative and quantitative analyses. Data were collected through direct observation, interviews, and questionnaires involving 11 informants, including the business owner and employees, selected using purposive sampling. The TQM analysis was conducted by assessing the contribution of ten key elements, while production risk was measured using standard deviation, coefficient of variation (CV), and the lower production limit. The findings indicate that the implementation of TQM falls into a good category, with a total contribution score of 90.79%. Among the elements, a strong focus on quality showed the highest contribution, reflecting a significant emphasis on product quality. In contrast, education and training, as well as employee involvement and empowerment, recorded the lowest contributions, suggesting limitations in human resource development. The level of production risk was classified as low, as indicated by a coefficient of variation of 0.04 and a stable lower production limit. Overall, the application of TQM has been effective in supporting quality control and reducing production variability. However, further improvements are still needed, particularly in strengthening human resource development and ensuring continuous, systematic improvement efforts.
creator: Veralianta Br. Sebayang
creator: Irawati Lukman
creator: Rizki Okina Putri
creator: Alifa Fauzia Siswoyo
creator: Fazar Hidayatulloh
creator: Eka Yudha Firmansyah
creator: Thoifatul Munawwaroh
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2024-04-30
publication date: 2024-04-30
volume: 4
number: 2
starting page: 112
ending page: 125
doi: 10.58192/wawasan.v4i2.4197

Pengaruh E-Service Quality, Electronic Word of Mouth (E-Wom), dan Product Quality terhadap Consumer Repurchase Intention
type: item
description: This study aims to analyze the effect of e-service quality, electronic word of mouth (e-WOM), and product quality on consumer repurchase intention among Fore Coffee customers in Denpasar. The background of this research is driven by the rapid growth of the coffee shop industry in Indonesia, accompanied by the increasing use of digital technology in service delivery and marketing, highlighting the importance of understanding factors that influence customer loyalty. This study employs a quantitative approach with an associative method, involving 105 respondents selected through purposive sampling, and analyzed using multiple linear regression. The results show that e-service quality, electronic word of mouth (e-WOM), and product quality have a positive and significant effect on repurchase intention, both partially and simultaneously. Among the variables, e-WOM has the most dominant influence, followed by product quality and e-service quality. These findings indicate that high-quality digital service experiences, positive online reviews, and consistent product quality contribute to building customer trust, satisfaction, and loyalty. Additionally, the model explains 45.6% of the variance in repurchase intention, suggesting that these three variables play a substantial role in influencing repeat purchase behavior. The implications of this study emphasize that improving application-based service quality, managing e-WOM strategically, and maintaining consistent product quality are key factors in strengthening competitiveness and customer loyalty in the digital-based coffee shop industry. This research is expected to provide practical insights for companies in designing customer experience-oriented marketing strategies and serve as a reference for future studies in similar contexts.
creator: Ni Kadek Ayu Diah Monica Sari
creator: Ni Made Wulandari Kusumadewi
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 4
number: 2
starting page: 126
ending page: 145
doi: 10.58192/wawasan.v4i2.4220

Analisis Sentimen Global terhadap Volatilitas Realisasi Investasi Asing di Indonesia: Komparasi Struktural dan Guncangan Institusional Awal 2026
type: item
description: This study aims to analyze Indonesia's macroeconomic anomaly in early 2026, where a surge in real sector investment realization was inversely proportional to extreme volatility in the capital market. Using a qualitative descriptive approach with secondary data triangulation, this research dissects global sentiment through the lens of economic institutionalism theory and event analysis. The results indicate that the record investment of IDR 1,931.2 trillion at the end of 2025 was dominated by Foreign Direct Investment (FDI) in the mineral downstream sector, which is categorized as sunk-cost assets, thus having low mobility against bureaucratic risks. Conversely, Foreign Portfolio Investment (FPI) showed a hyper-sensitive reaction to institutional transparency deficits, triggering a capital outflow of IDR 6.24 trillion following the MSCI index moratorium and Moody’s Ratings outlook downgrade. Regional comparison shows that Vietnam is superior in attracting high-tech investment due to regulatory efficiency and stronger global supply chain integration. This study concludes that abundant natural resources are insufficient to guarantee economic stability without institutional integrity and accountable legal certainty.
creator: Fauzan Zidane Alhakim
creator: Gilang Nurul Hakim
creator: Muhammad Taqi Fadhillah
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 4
number: 2
starting page: 146
ending page: 157
doi: 10.58192/wawasan.v4i2.4213

Pengaruh Analisis Bantuan Sosial terhadap Pendapatan Penduduk Lanjut Usia (Lansia) Wilayah Perkotaan di Lampung Tahun 2018-2022
type: item
description: The increasing elderly population in Indonesia reflects progress in the health sector and improvements in quality of life; however, it also gives rise to increasingly complex social and economic challenges. Without adequate and sustainable policy support, older adults are at risk of becoming a vulnerable group facing limited access to resources and basic services. This study aims to comprehensively analyze the role of social security policies and public expenditure in improving the welfare of low-income elderly at the district level. Grounded in Social Welfare Theory and the concept of income distribution, this study emphasizes the importance of economic protection as a strategic effort to reduce poverty in old age. The method employed is a quantitative approach based on community-level randomized intervention with a pre- and post-program design to measure impacts more accurately. Data were collected through surveys and in-depth interviews using instruments adapted from the Indonesia Family Life Survey (IFLS). Preliminary findings indicate that social assistance contributes significantly to meeting the basic needs of the elderly, particularly in food and non-food expenditures. Therefore, synergy among the government, families, and communities is essential to achieve healthy, independent, and productive elderly populations in a sustainable manner.
creator: Ukhti Ciptawaty
creator: Ambya Ambya
creator: Ahmad Dhea Pratama
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 4
number: 2
starting page: 158
ending page: 173
doi: 10.58192/wawasan.v4i2.4226

Sistem Keuangan Non Bunga antara Idealitas dan Realitas
type: item
description: The interest-free financial system is one of the main characteristics of the Islamic financial system, built on the principles of justice, balance, and the prohibition of usury in all economic activities. Conceptually, this system offers a financial intermediation mechanism that emphasizes risk sharing, the linkage between the financial sector and the real sector, and an orientation toward social welfare. Ideally, the Islamic financial system is expected to create more sustainable economic stability than the conventional interest-based financial system. However, developments in various countries demonstrate a gap between the normative values ​​underlying the Islamic financial system and its implementation in practice. This study aims to analyze the differences between the ideal concept of an interest-free financial system and the reality of its application in global practice. The study used a qualitative method with a literature study approach through analysis of academic literature, regulations, and reports from international financial institutions. The results of the study indicate that although the Islamic financial system has experienced significant growth globally, its operational practices still face various challenges, such as the dominance of debt-based instruments, limited innovation in profit-sharing products, differences in regulations between countries, and a tendency to adapt to the conventional system. This condition shows that the development of a non-interest financial system still requires institutional strengthening, regulatory harmonization, and a commitment to sharia principles so that the ideal goals of the Islamic financial system can be realized more substantially.
creator: Zamroni Podungge
creator: Sri Dewi Yusuf
creator: Laras Ayu Sekarrini
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 4
number: 2
starting page: 174
ending page: 184
doi: 10.58192/wawasan.v4i2.4231

Penerapan Lean Six Sigma Untuk Mereduksi Waste Pada Proses Pengantongan Urea: Studi Pada Pabrik-6, PT. Pupuk Kaltim
type: item
description: The urea bagging process at PT Pupuk Kaltim is a critical stage in the production chain, currently operating under a push system based on production planning. Historical data from 2021 to 2023 indicate an increasing trend in the reject product ratio at the bagging-2 unit, rising from 0.013% to 0.057%. This increase reflects the presence of process inefficiencies and waste, leading to higher operational costs, reduced production efficiency, and potential declines in customer satisfaction. Although the push system is conceptually less aligned with Lean Six Sigma principles, which emphasize a pull-based approach, Lean Six Sigma remains relevant as a structured methodology to identify waste and improve overall process performance.This study aims to analyze the root causes of product rejects and propose appropriate improvement strategies to enhance efficiency and quality in the bagging process. The DMAIC (Define, Measure, Analyze, Improve, Control) framework is employed as a systematic approach for continuous improvement. In the Define phase, Value Stream Mapping (VSM) is used to map the process flow and distinguish between value-added and non-value-added activities. The Measure phase utilizes a Pareto Chart to prioritize the most significant problems. In the Analyze phase, Root Cause Analysis (RCA) and Failure Mode and Effect Analysis (FMEA) are applied to identify root causes and assess the risk level of process failures. The Improve phase focuses on developing corrective actions, such as machine modifications and refinement of work procedures. Finally, the Control phase employs Control Charts to ensure process stability after improvements are implemented. The results of this study are expected to provide a foundation for continuous improvement efforts in enhancing the efficiency and quality of the urea bagging process at PT Pupuk Kaltim.
creator: Gilberth Sontanan Biu
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 4
number: 2
starting page: 185
ending page: 206
doi: 10.58192/wawasan.v4i2.4214

Pengaruh Budaya Kesehatan dan Kesehatan Mental terhadap Prestasi Belajar Siswa Sekolah Dasar
type: item
description: This study aims to analyze the influence of health culture and mental health on the learning achievement of elementary school students. The background of this research is based on the importance of students’ physical and psychological conditions as factors that support optimal academic success. Students with good health conditions tend to be better able to participate effectively in the learning process. This study uses a quantitative approach with a cross-sectional design. The sample consists of all fourth, fifth, and sixth grade students at SD Negeri Margaluyu 1 and 2 in Cianjur Regency, totaling 184 students, using a saturated sampling technique in which the entire population is included as respondents. Data were collected through questionnaires that had been tested for validity and reliability to ensure the accuracy of the research instruments. Data analysis was conducted using multiple linear regression to determine the relationships among variables. The results show that health culture has a significant effect on students’ learning achievement, while mental health does not have a partial effect on learning achievement. However, simultaneously, health culture and mental health have a significant influence on students’ learning achievement. This study emphasizes the importance of strengthening healthy lifestyle culture and paying attention to mental health as part of strategies to improve learning achievement in elementary schools sustainably.
creator: Syahdat Al Afgani Mahmud Yunus
creator: Taufik Zulfikar
creator: Rahadian Malik
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 4
number: 2
starting page: 168
ending page: 173
doi: 10.58192/wawasan.v4i2.4243

ANALISIS KOMPETENSI LINTAS BUDAYA dan KEMAMPUAN BAHASA ASING STAF HOTEL dalam PELAYANAN TAMU
type: item
description: This study aims to analyze the cross-cultural competence and foreign language proficiency of hotel staff in serving international guests at L’arc Hotel Shanhua, Tainan, Taiwan. The hotel, functioning as a cultural community hub, faces challenges including staff limitations in foreign language skills (English/Japanese) and cross-cultural etiquette understanding, leading to miscommunication and declining online review scores. A qualitative descriptive approach was employed through semi-structured interviews with 5 informants (hotel staff and management) and 3 international guests, supplemented by participant observation and online review document analysis. Data were analyzed using interactive model comprising data reduction, data display, and conclusion drawing. The findings reveal three main themes: (1) limited cross-cultural knowledge, particularly regarding Japanese and Western guest etiquette expectations; (2) insufficient foreign language communication skills causing frequent service misunderstandings; and (3) the direct impact of these limitations on guest dissatisfaction as reflected in online reviews. This study recommends structured cross-cultural training programs and hospitality-focused language courses to enhance service quality and guest satisfaction.
creator: Kemurnian Halawa
creator: Ray Octafian
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 4
number: 2
starting page: 174
ending page: 184
doi: 10.58192/wawasan.v4i2.4236

Manajemen Laba dalam Sorotan Tax Avoidance: Moderasi Audit Pajak pada Perusahaan Subsektor Perkebunan Kelapa Sawit Indonesia
type: item
description: The practice of tax avoidance is still a challenge in optimizing state revenues, especially in sectors that have operational complexity and global exposure, such as the oil palm plantation subsector. Flexibility in financial reporting through earnings management and supervision through tax audits are two factors that are thought to influence a company's tax behavior. This research aims to examine the influence of earnings management on tax avoidance and the role of tax audit as a moderating variable in oil palm plantation subsector companies listed on the Indonesia Stock Exchange. This research uses a quantitative approach with secondary data in the form of annual financial reports. The sample was determined using a purposive sampling technique. Data analysis was carried out using the PLS-SEM method using SmartPLS 4.0. Earnings management is measured using discretionary accruals, tax avoidance using the cash effective tax rate (CETR), and tax audits using dummy variables. The research results show that earnings management has no effect on tax avoidance, while tax audits have a negative but not significant effect. However, tax audits have been proven to be able to moderate the influence of earnings management on tax avoidance. These findings indicate that fiscal monitoring plays a more important role in shaping the relationship between variables than as a direct factor. This research contributes to enriching the tax accounting literature, especially regarding the interaction between accounting policies and tax supervision mechanisms in the context of resource-based industries.
creator: Rudiana Fibriani
creator: Istiyanatul Mahbubah
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 4
number: 2
starting page: 185
ending page: 199
doi: 10.58192/wawasan.v4i2.4276

https://journal.unimar-amni.ac.id/index.php/Wawasan/article/view/4273
type: item
title: Pengaruh Iklim Organisasi dan Worklife Balance terhadap Komitmen Organisasional dengan Kepuasan Kerja sebagai Variabel Intervening pada Divisi Wholesale Transaction Product & Partnership Bni 46 Pusat Sudirman Jakarta
description: This study aims to analyze the effect of organizational climate and work-life balance on organizational commitment with job satisfaction as an intervening variable among employees of the Wholesale Transaction Product & Partnership Division at BNI 46 Head Office, Sudirman Jakarta. This research is grounded in Social Exchange Theory, which explains that reciprocal relationships between employees and organizations can foster positive work attitudes such as job satisfaction and organizational commitment. This study using a survey approach. Data analysis was conducted using Structural Equation Modeling (SEM) with the Partial Least Square (PLS) approach. The results indicate that organizational climate has a positive and significant effect on job satisfaction and organizational commitment. Job satisfaction also has a positive and significant effect on organizational commitment. Work-life balance does not have a significant effect on job satisfaction but has a significant negative effect on organizational commitment. Furthermore, job satisfaction fully mediates the relationship between organizational climate and organizational commitment, while it does not mediate the relationship between work-life balance and organizational commitment.These findings imply that organizations need to prioritize the creation of a supportive organizational climate to enhance employee job satisfaction and organizational commitment.
creator: Pinka Alviolita Arlestya Putri
creator: Kabul Wahyu Utomo
creator: Anna Partina
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-15
publication date: 2026-05-15
volume: 4
number: 2
starting page: 200
ending page: 213
doi: 10.58192/wawasan.v4i2.4273

Perbandingan Kinerja Keuangan Bank Konvensional dan Bank Syariah yang Listing di Idx Indonesia: Analisis dengan Metode Rgec
type: item
description: This study aims to compare the financial performance of conventional banks and Islamic banks listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period using the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital). The study employed primary and secondary data obtained from financial reports and statistical data published by conventional and Islamic banks. The research method used was quantitative descriptive analysis and comparative analysis with a financial ratio approach based on the RGEC method. The results showed that the financial performance of conventional banks, namely PT Bank Negara Indonesia (Persero) Tbk, PT Bank Mandiri (Persero) Tbk, and PT Bank Rakyat Indonesia (Persero) Tbk, was categorized as healthy to very healthy based on the CAR ratio of 32.19%, NPF of 2.23%, ROA of 3.33%, FDR of 86.87%, and BOPO of 63.21%. Meanwhile, Islamic banks consisting of PT Bank Syariah Indonesia Tbk, PT Bank BTPN Syariah Tbk, and PT Bank Panin Dubai Syariah Tbk also demonstrated healthy to very healthy performance with a CAR ratio of 31.80%, NPF of 1.05%, ROA of 3.87%, FDR of 89.65%, and BOPO of 75.36%. This study is expected to contribute to stakeholders’ understanding of banking financial performance in Indonesia.
creator: Novriyani Novriyani
creator: Aris Triyono
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 4
number: 2
starting page: 214
ending page: 224
doi: 10.58192/wawasan.v4i2.4265

Pengaruh Motivasi, Disiplin Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan pada PT. Ori Ginalnest Indonesia
type: item
description: An export company that builds swallow nests and aims to maintain operational competitiveness, PT. Ori Ginalnest Indonesia, was driven to conduct this study by the importance of optimising staff performance. The study's overarching goal is to dissect the interplay between intrinsic drive, external work discipline, and the physical and social contexts in which employees perform. Quantitative methods based on a causal-associative framework were employed in the research. This study used a saturation sampling strategy to collect data from 80 employees. Multiple linear regression was used to analyse data collected from a questionnaire. Motivation and work discipline were shown to have no significant effect on performance according to the partial test findings. All three independent factors have a substantial impact on employee performance at the same time, as shown by an f-value of 39,812 which is greater than the critical f-value of 2.72 and a significance level of 0.000, which is less than 0.05. According to the results, the two most essential things that can boost productivity in the workplace are making the facility better and making everyone feel more comfortable.
creator: Candra Jonathan Waruwu
creator: Yovie Ernanda
creator: Angelia Sonia Pakpahan
creator: Jeffri Cahyadi
creator: Winda Ardiani
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-19
publication date: 2026-05-19
volume: 4
number: 2
starting page: 225
ending page: 236
doi: 10.58192/wawasan.v4i2.4284

Integrasi Information Management Cycle dan Text Mining untuk Mentransformasikan Umpan Balik Kualitatif menjadi Pengetahuan Organisasi
type: item
description: Service oriented organizations in the digital era must convert large volumes of unstructured data into actionable knowledge to improve service quality and decision-making. This study examines how integrating the Information Management (IM) Cycle with Machine Learning (ML), particularly text mining, can transform qualitative feedback into strategic insights. A computational qualitative approach was used, analyzing 881 open-ended survey responses from assessment center participants. Data were processed through IM stages acquisition, organization, analysis, and utilization and analyzed using Latent Dirichlet Allocation (LDA) to identify key themes. The results reveal three dominant themes: Appreciation and Expectations (61.6%), Technical and Application Constraints (23.0%), and Information and Implementation Coordination (15.3%). While overall perceptions are positive, significant challenges remain in system usability, platform reliability, and communication clarity. These findings show that qualitative data contain valuable explicit and hidden insights for service improvement. This study also translates thematic findings into practical managerial tools: Opportunities for Improvement (OFI) and Actions for Improvement (AFI), bridging analysis and implementation. Overall, integrating IM and text mining provides a systematic and replicable framework for converting qualitative feedback into actionable knowledge, supporting data-driven decisions and continuous service innovation.
creator: Aoliyai Rofita
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-20
publication date: 2026-05-20
volume: 4
number: 2
starting page: 237
ending page: 251
doi: 10.58192/wawasan.v4i2.4300

Analisis Hubungan Budaya Kerja, Pemberdayaan SDM, Loyalitas terhadap Kinerja Karyawan pada Kantor Sekretariat Daerah Kota Tebing Tinggi
type: item
description: As an administrative component of regional apparatus, the Regional Secretariat Office of Tebing Tinggi City assists the leadership of local government at the province and regency/city levels. The study was carried out at this particular institution since its ideals are meant to provide an example for other agencies and technical institutions to follow. This research used a quantitative approach and surveyed 60 workers. The data was analyzed using multiple linear regression. The partial test does not show that company culture significantly affects workers' productivity. A significance level of 0.000, which is lower than 0.05, and an F-value of 124.715, which is higher than the essential F-value of 2.76, show that all three independent variables concurrently significantly impact the dependent variable. Conversely, human resource empowerment and loyalty partially have a positive and significant impact on employee performance. The coefficient of determination of 86.3% indicates that this model explains the majority of performance variations. Therefore, institutions are advised to focus on enhancing loyalty and human resource empowerment programs.
creator: Vanessa Amanda K. Situmorang
creator: Andre Fitriano
creator: Nasywa Putri Aulia Purba
creator: Caesilia Putri Wahyuni Tindaon
creator: Bambang Sutejo
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 4
number: 2
starting page: 252
ending page: 264
doi: 10.58192/wawasan.v4i2.4306