Jurnal Bisnis & Manajemen

Analisis Kelayakan Investasi Usaha Kecil dan Menengah pada Zent Salon Kota Kupang

Grace Penuweo, Arjuna Purba, Junita Nenabu — Wed, 01 Jul 2026 00:00:00 +0000

This research is to analyze the feasibility of investment in small and medium enterprises (SMEs) in Zent Salon City Kupang in the context of business expansion plans. Zent Salon is a beauty service business that has been operating for approximately 14 years and has the potential to continue to grow. However, before expanding, an investment feasibility analysis is needed so that the decisions taken do not pose a risk of loss. For the preparation of cash flows, this study uses a quantitative descriptive approach and uses Zent Salon's financial data from 2022 to 2024. The analysis methods used are Payback Period (PP), Net Present Value (NPV), and Internal Rate of Return (IRR). The Return Period (PP) value is used to determine the return period of investment, the Net Present Value (NPV) is used to assess the added value of the investment, and the results of the study show that the value of the Return Period is in the feasible category; Net Present Value (NPV) is positive, and the Internal Return of Rate (IRR) is greater than the prevailing interest rate. Thus, the investment plan for the expansion of Zent Salon Kupang City was declared feasible to be implemented from a financial aspect.

Keywords: Investment feasibility, SME, period of return, net present value, and internal rate of return.

Pengaruh Kompensasi Dan Kepuasan Kerja Terhadap Kinerja Karyawan Pada Bpr Christa Jaya Kupang

Josephina Putri Doun, Frans Gana, Grace Martiani Maku — Wed, 01 Jul 2026 00:00:00 +0000

This study is motivated by the importance of improving employee performance through appropriate compensation management and job satisfaction. The objective of this study is to analyze the influence of compensation and job satisfaction on employee performance at BPR Christa Jaya Kupang. The hypothesis posited is that compensation and job satisfaction have a positive and significant effect on employee performance, both partially and simultaneously. The study employs a quantitative approach with an associative design. Data were collected through questionnaires, interviews, observations, and documentation, with a sample size of 57 employees using a saturated sampling technique. Data analysis employed multiple linear regression. The results indicate that compensation and job satisfaction have a positive and significant effect on employee performance, both partially and simultaneously. These findings underscore the importance of providing fair compensation and enhancing job satisfaction to foster optimal employee performance.

Keywords: compensation, job satisfaction, employee performance

FAKTOR – FAKTOR YANG MEMPENGARUHI TINGKAT PRODUKSI PADI DI SAWAH KELAPA TINGGI PADA DESA NOELBAKI KECAMATAN KUPANG TENGAH KABUPATEN KUPANG

Yapitri Loru, Erna Giri, Olaf Triwilopo Simanjuntak — Wed, 01 Jul 2026 00:00:00 +0000

This study aims to examine factors that influence rice yields in Kelapa Tinggi rice fields, Noelbaki Village, Kupang Tengah District, Kupang Regency. The independent variables in this study include land area (X₁), number of workers (X₂), land management methods (X₃), and technology use (X₄), while the dependent variable is rice production level (Y). The research method used was a quantitative approach with a survey. Data collection techniques included observation, direct questioning, and recording all relevant documents. Data analysis was performed using multiple linear regression using SPSS, followed by a t-test to examine the effect of variables partially, an F-test to examine simultaneous effects, and an R-squared test to determine the accuracy of the model. This study shows that land area and technology use have a positive and significant impact on rice production. However, the number of workers and land management methods do not significantly influence rice production. Simultaneously, land area, number of workers, land management methods, and technology use significantly influence rice production levels

Pengaruh Arus Kas Dan Modal Kerja Terhadap Likuiditas Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Periode 2022-2024

Patri Nenometa, Anthon Kerihi, Sari Natonis — Wed, 01 Jul 2026 00:00:00 +0000

This study aims to determine the Partial and Simultaneous effect of Cash Flow and Working Capital on company Liquidity in Manufacturing companies in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange during the 2022-2024 period. The type of research used is quantitative research. The Population is 83 food and beverage companies listed on the Indonesia Stock Exchange for the period 2022-2024. Sampling used a Purposive Sampling method, and the Sample obtained in this study was 25 companies. The data used is secondary data. The Data Collection Technique in this study is documentation. The data analysis techniques used in this study are Multiple Linear Regression Analysis, Classical Assumption Testing, and Hypothesis Testing. The results of the study show that Cash Flow has a positive and significant effect on the Liquidity of food and beverage sub-sector manufacturing companies listed on the Indonesian Stock Exchange for the 2022-2024 period, Working Capital has a positive and significant effect on Liquidity and simultaneously Cash Flow and Working Capital have a positive and significant effect on Liquidity in food and beverage sub-sector manufacturing companies for the 2022-2024 period.

STRATEGI PERENCANAAN PRODUKSI ROTI BAKAR DENGAN METODE SWOT PADA UMKM DAPUR BUNDAQ ALAK, KOTA KUPANG

Aprilia Kurjah, Yoseba Pulinggomang, Yohanis Sarong — Wed, 01 Jul 2026 00:00:00 +0000

This study is a case study conducted at the Bundaq Alak Kitchen UMKM located in Bumi Osmo Housing, Block A, Penkase Village, Alak District, Kupang City. The purpose of this research is to analyze internal and external conditions, formulate appropriate production planning strategies, and identify factors that hinder toast production. The research employed a descriptive qualitative approach, with data collected through observation, interviews, and documentation. Data analysis was carried out using the SWOT method. The results of the SWOT analysis revealed that the main strengths of the business include distinctive product flavors, skilled human resources, and an efficient batch production system. Identified weaknesses consist of dependence on suppliers from outside the region and limited business capital. Opportunities arise from growing local culinary trends and the utilization of social media, while threats include intense market competition and fluctuating raw material prices. Based on the SWOT matrix, four production planning strategies were formulated: SO strategies focused on optimizing flavor innovation and market expansion; WO strategies aimed at reducing dependence on raw materials through collaboration with local suppliers; ST strategies emphasized competing through unique product differentiation; and WT strategies involved developing contingency plans for supply chain management. The main inhibiting factors identified were reliance on external raw material suppliers, limited capital, and the underutilization of digital technology. This study concludes that production planning strategies based on SWOT analysis can support the sustainability and growth of Bundaq Alak Kitchen UMKM more effectively. Recommendations include prioritizing SO and WO strategies through continuous flavor innovation and cooperation with local suppliers, enhancing the use of digital technology for marketing and inventory control, and planning bulk purchases of raw materials for high-demand product variants

PENGARUH KUALITAS PRODUK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN (STUDI PADA PELANGGAN UD MEBEL ANUGERAH JATI KUPANG)

Yandri Lay, Khalid Moenardy, Anthonius Messakh — Wed, 01 Jul 2026 00:00:00 +0000

Yandri Saputra Lay, The Influence of Product Quality and Price on Consumer Purchasing Decisions (At UD. Mebel Anugerah Jati Kupang) under the guidance of Dr. Khalid K. Moenardy, M.Si as supervisor I and Drs. Anthonius B. Mesakh, M.Si as supervisor II. This study aims to (1) Determine consumer perceptions of product quality, price and purchasing decisions at MeubelUD Anugerah Jati Kupang (2) Determine and explain the influence of product quality on purchasing decisions at Meubel UD Anugerah Jati Kupang (3) Determine and explain the influence of price on purchasing decisions at UD Mebel Anugerah Jati Kupang (4) Determine and analyze the influence of product quality and price simultaneously on purchasing decisions at Meubel Anugerah Jati Kupang.The sample size was 100 respondents, using purposive sampling. Data collection was conducted through questionnaire distribution. Data analysis techniques used were quantitative descriptive analysis, multiple linear regression analysis, and hypothesis testing through t-tests, F-tests, and coefficient of determination (R) analysis using SPSS 27.The results of the descriptive analysis show that overall respondents gave a very good perception assessment of product quality and price. From the results of the Multiple Linear Regression analysis, the equation obtained is: Y = 6.655 + 0.198X1 + 0.312X2 + 1.916. The results of the t-test and F-test indicate that partially product quality and price have a significant effect on purchasing decisions. Based on the Adjusted R² value, the contribution of product quality and price variables to purchasing decisions is 62.6%. Meanwhile, the remaining 37.4% of the purchase intention variable is influenced by other variables not discussed in this study such as promotion, location, brand image, etc. Therefore, it is recommended that future researchers can further research variables outside this study that can influence purchase intention.

Pengaruh Reward dan Punishment Terhadap Kinerja Karyawan Pada PT. Perusahaan Listrik Negara (Persero) Unit Induk Wilayah Nusa Tenggara Timur

Fransiska Etriana Noviati, Frans Gana, Struce Andriyani — Wed, 01 Jul 2026 00:00:00 +0000

At PT PLN (Persero) Unit Induk Wilayah NTT, this study looks at staff performance as well as the partial and simultaneous effects of reward and punishment. Relationships between variables were examined using a quantitative method with an associative design. 53 respondents were chosen from a population of 113 employees using the Slovin formula, and information was gathered via questionnaires, interviews, observations, and documentation. The results show that employee performance, reward, and punishment are all categorized as extremely high, indicating strong work responsibility and favorable employee perceptions. Employee performance is mostly unaffected by rewards, while it is positively and significantly impacted by punishment. Both factors have a substantial impact on employee performance at the same time. In order to give a more thorough examination of the elements influencing employee performance, it is advised that future research include additional variables such leadership, motivation, discipline, and work environment.

Pengaruh Budaya Organisasi Terhadap Kinerja Karyawan Pada PT. PLN (Persero) ULP Adonara

Rusmiyati Jafar, Soleman Nub, Struce Andriyani, Elly Lay — Wed, 01 Jul 2026 00:00:00 +0000

This research was conducted at PT. PLN (Persero) ULP Adonara. This research aims to: 1) To determine and explain employee views on organizational culture and employee performance at PT. PLN (Persero) ULP Adonara. 2) To examine and explain the influence of organizational culture on employee performance at PT. PLN (Persero) ULP Adonara. The sample size consisted of 50 respondents, with sampling conducted using saturation sampling. Data collection was carried out through questionnaires, interviews, observations, and documentation. The analytical techniques used included descriptive quantitative analysis, simple linear regression analysis, and t-tests with the assistance of SPSS version 26. The results of the descriptive analysis show that overall respondents rated organizational culture in the good category, and employee performance in the good category. From the results of the simple linear regression analysis, the equation was obtained: Y = 8.353 + 0.360X. The t-test results show that organizational culture has a positive and significant effect on employee performance. Meanwhile, the R2 value = 0.867 indicates the large contribution of the independent variable in explaining the dependent variable. This means that 86.7% of employee performance variables can be explained by organizational culture in this regression model. The remaining 13.3% is explained by other factors outside the study such as motivation, work environment and work discipline and so on (Rivai, 2014), which shows that these factors also contribute to employee performance. In addition, because this study focuses on PT. PLN (Persero) ULP Adonara, it is recommended that further research can be conducted in other companies to obtain broader comparisons.

Keywords : Organizational Culture, Employee Perfomance

Pengaruh Penggunaan Sistem Informasi Akuntansi dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan UMKM (Studi Empiris Pada UMKM di Kelurahan Oesapa, Kecamatan Kelapa Lima, Kota Kupang)

Maria Imelda Hadia, Emilia Gie, Sonnya Marliani — Wed, 01 Jul 2026 00:00:00 +0000

The purpose of this study is to examine the influence of the use of Accounting Information Systems and Internal Control Systems on the quality of financial statements of Micro, Small, and Medium Enterprises (MSMEs) in Oesapa Village, Kelapa Lima District, Kupang City, both partially and simultaneously. This research employs a quantitative approach using a survey method and is descriptive-verificative in nature. The research sample consists of 35 MSME actors selected using purposive sampling. The data used are primary data obtained through the distribution of research questionnaires. The analytical technique applied is multiple linear regression using the EViews 12 application. The results indicate that, partially, the use of Accounting Information Systems has a positive and significant effect on the quality of financial statements, with a coefficient of 0.331 and a significance value of 0.003. Partially, the Internal Control System also has a positive and significant effect, with a coefficient of 0.656 and a significance value of 0.000. Simultaneously, the use of Accounting Information Systems and Internal Control Systems has a positive and significant effect on the quality of financial statements, as indicated by an f-value of 99.059, which is greater than the f-table value of 3.29, with a significance value of 0.000.

PENGARUH KUALITAS LINGKUNGAN FISIK, KUALITAS MAKANAN, DAN KUALITAS PELAYANAN KARYAWAN TERHADAP LOYALITAS PELANGGAN (Studi Pada Pelanggan Restoran Lilin Kecil di Kota Soe )

Bung Yusuf Antariksa Konay, Khalid K. Moenardy, Eunike M. Gegung — Wed, 01 Jul 2026 00:00:00 +0000

This study aims to determine customers’ perceptions of the physical environment, food quality, employee service quality, and customer loyalty, as well as to analyze the influence of each variable and their combined effect on customer loyalty at Lilin Kecil Restaurant in Soe City. The study sample consisted of 100 respondents. Data were collected through questionnaires, observations, and documentation, then analyzed using descriptive analysis, classical assumption tests, and multiple linear regression using SPSS. The results indicate that customers’ perceptions of the physical environment, food quality, employee service quality, and customer loyalty fall into the high category. Partially, the physical environment, food quality, and employee service quality significantly influence customer loyalty. Simultaneously, these three variables also significantly influence customer loyalty, contributing 65%, while the remaining 35% is influenced by other factors outside the scope of this study.

Perencanaan Luas Produksi Kacang Selimut Pada UMKM Kacang Viany Di Kota Ruteng

Yohana Oktaviani Salma Hami, Yohanis Samuel Sarong, Arjuna Purba — Wed, 01 Jul 2026 00:00:00 +0000

This study aims to analyze the production area planning of the Viany Nuts MSME in Ruteng City to determine the optimal and efficient production level. The main problem faced is the imbalance between production volume and market demand, which causes stockpiling and waste of resources. This study uses a descriptive approach with a quantitative case study method. The data used include production, sales, and production cost data obtained through observation, interviews, and documentation. The data analysis techniques used are sales forecasting using the linear trend method and Break Even Point (BEP) analysis. The results of the study show that the sales forecast has an increasing trend with a production plan of 201 to 234 packs for the period November 2025 to February 2026. The results of the BEP analysis show that the break-even point is reached at 95 units with a sales value of Rp2,850,000. With actual production of 270 units, the business is in a profitable condition with a profit of Rp3,594,000. Production area planning is influenced by market demand, raw material availability, equipment capacity, labor, and production costs. Therefore, the Viany Peanuts MSME is advised to implement a flexible production strategy by adjusting production volumes based on forecast results and market demand conditions to improve business efficiency and sustainability.