https://ejournal.lppmunsap.org/index.php/sintesa/issue/feedSINTESA2025-06-13T11:47:04+08:00Muhammad Agreindra Helmiawanresearch@unsap.ac.idOpen Journal Systems<p>SINTESA is the primary scientific medium for disseminating research results from the economics clump with the mission of increasing the knowledge and professional skills of economists as well as a forum for information in the form of research results, literature studies and scientific writings for academics, policy makers, actors, and observers of economic development and society. SINTESA has been published by the Fakultas Ekonomi Bisnis (FEB) UNSAP since 2009 with a frequency of two numbers a year.</p>https://ejournal.lppmunsap.org/index.php/sintesa/article/view/1835The Influence of Work Motivation on Employee Work Productivity In PT. Sentralsari Primasentosa (Cleo Sumedang Branch 2)2025-06-02T16:36:48+08:00Helles Amandahelles.feb@unsap.ac.idFitria Nuraenifitrianura1220@gmail.comVanny Maulidia Anggraenimaulidiavanny8@gmail.comSalsa Alissya Zaharanizahrasalsa242@gmail.comJihan Adienda Putrijihanap38@gmail.comDiyah Ayu Putri Asmaraniiyahayunda09@gmail.com<p><em>This study aims to examine the effect of work motivation on employee productivity at PT Sentralsari Primasentosa (Cleo Sumedang 2 Branch), a registered distributor of Cleo bottled water. The research employs a quantitative approach using a survey technique with questionnaires, supported by qualitative data through in-depth interviews. Work motivation variables are measured based on Abraham Maslow's hierarchy of needs theory, while employee productivity indicators refer to the concept by Malayu S.P. Hasibuan.The questionnaire results from 20 respondents show that the majority of employees demonstrate a high level of work motivation, particularly in aspects such as adequate salary, team contribution, opportunities for self-development, and the ability to overcome work challenges. Meanwhile, interview findings indicate that the company actively implements motivational programs such as regular evaluations, a reward and punishment system, career promotions, and informal activities that strengthen employee relationships. These findings indicate that the company’s management strategies have effectively fulfilled various employee needs, which in turn contribute to increased productivity. The study supports the idea that comprehensive fulfillment of employee motivation significantly impacts employee behavior and performance, particularly in a distribution-based work environment.</em></p>2025-06-03T00:00:00+08:00Copyright (c) 2025 https://ejournal.lppmunsap.org/index.php/sintesa/article/view/1837An Analysis Of Employee Work Discipline at PDAM Tirta Medal Sumedang2025-06-03T10:23:53+08:00Ciska Nisa Mulianiciskanisam@gmail.comRd. Dewi Puspasaridewi.feb@unsap.ac.idSukmayadi Sukmayadisukmayadi@unsap.ac.id<p>This research focuses on examining employee work discipline at PDAM Tirta Medal Sumedang, particularly in relation to punctuality and adherence to workplace rules. Utilizing a descriptive qualitative method, data were obtained through interviews and direct observations involving five selected informants. Findings reveal that the company has adopted measures such as an online attendance system, direct oversight, and a structured system of sanctions to strengthen employee discipline. While enforcement of rules regarding working hours and official attire has commenced, certain adjustments remain necessary, especially for employees working in the field. Although there are technical challenges like limited attendance system access for field staff and less-than-optimal application of rewards and penalties the overall employee discipline level is viewed as relatively good. This is evident in the company’s consistent efforts to uphold regulations and foster a responsible, disciplined work environment.</p>2025-06-03T00:00:00+08:00Copyright (c) 2025 https://ejournal.lppmunsap.org/index.php/sintesa/article/view/1838Application-Based Transportation Technology Analysis: Case Study of PT. Gojek Indonesia2025-06-03T10:30:54+08:00Solihin Royanisolihin.feb@unsap.ac.idDitha Rahayu Ruswandiditharahayuuu@gmail.comWulan Rahmawatiwulanrhmwti30@gmail.comAnnisa Nurkholifahnurkholifahannisa08@gmail.comDevi Fauziahdevifauziah291@gmail.comNabila Sephia Putri Maharaninabilasephia57@gmail.com<p>Currently, the development of technology and information throughout the world is increasingly rapid. Digital transformation has changed the face of global industry significantly. One striking example is PT. Gojek Indonesia, a technology company from Indonesia, has played an important role in changing the paradigm of transportation services in Southeast Asia. Gojek offers online transportation services that provide solutions to various problems faced by society, and access to this service can be done anytime and anywhere. PT Gojek Indonesia is now known as one of the leading technology companies in the country, with a variety of services including motorbike taxi transportation, goods delivery, and digital payment systems. This article will present an in-depth analysis of Gojek's journey, starting from its initial founding by Nadiem Makarim to its current position as an industry leader. Through a SWOT analysis approach, this article will also explore the strengths, weaknesses, opportunities and threats facing Gojek. Apart from that, the strategies implemented by the company to achieve its goals will also be explained in detail. In this article, we will also highlight Gojek's advantages and disadvantages in meeting customer needs as well as the challenges that must be faced in facing competition with conventional industries and developments in electronic media.</p>2025-06-03T00:00:00+08:00Copyright (c) 2025 https://ejournal.lppmunsap.org/index.php/sintesa/article/view/1839The Effect Of Debt Policy On Company Value In Manufacturing Companies On The Indonesia Stock Exchange2025-06-03T10:39:18+08:00Anita Nurmalaanitanurmala433@gmail.comReni Renireniirahmahawati03@gmail.comRina Agustinarinagaustina863@gmail.comRhakean Kandiasrhakheank@gmail.comShanti Suhartinishntsuhartini@gmail.com<p>The value of a company can be understood as market value. This is because when the stock price of a company rises, the market value can maximally provide prosperity to shareholders. High debt usage can also lower the value of the company due to the potential emergence of bankruptcy costs and agency costs. The aim of this research is to test the consistency of previous research findings and analyze the impact of debt policy on company value. The number of samples used is 15 companies, using a non-probability sampling method, specifically purposive sampling technique. The analysis technique employed is the Interaction Test or Moderated Regression Analysis (MRA). Overall, the results indicate that the DER variable does not have a significant effect on PBV. If the debt policy decreases by one unit, it results in a decrease in company value.</p>2025-06-03T00:00:00+08:00Copyright (c) 2025 https://ejournal.lppmunsap.org/index.php/sintesa/article/view/1841The Effect Of Workload On Audit Quality (Empirical Study at the Sumedang District Regional Inspectorate)2025-06-03T11:15:28+08:00Nalia Maliyahnallmlyh@gmail.comGustina Hidayatgustina.feb@unsap.ac.idTiana Fenny Krisdinatiana.feb@unsap.ac.id<p><em>This study aims to empirically test the effect of workload on audit quality at Sumedang District Inspectorate. The background of the study is based on the imbalance between the number of auditors and the number of objects of supervision, which has an impact on the emergence of findings that have not been followed up. The population in this study were all staff of Sumedang District Inspectorate, totaling 65 people. The sample in this study was 22 auditors selected through purposive sampling techniques. Data collection was carried out through questionnaires, interviews and documentation. The analysis techniques used were data quality testing, classical assumption testing and simple linear regression using IBM Statistic software version 25. The results of the study showed that workload had a significant negative effect on audit quality with a t count of 2.150 > t table of 2.086 and a coefficient on workload of -0.019, meaning H1 was accepted. Therefore, high workload can decrease audit quality</em></p>2025-06-03T00:00:00+08:00Copyright (c) 2025 https://ejournal.lppmunsap.org/index.php/sintesa/article/view/1843Quality Management Analysis in Improving the Quality of Sawo Products in Sukatali Village2025-06-03T11:22:42+08:00Usi Nabila Nursilawatiusinabilanursilawati@gmail.comYessika Meira Pratamimeirayessika@gmail.comIngeu Eka Susilawatiingeueka8@gmail.comAndrian Kurniawanandriank666@gmail.comMuhamad Adila Permana Agung Agungmuhamadadila71@gmail.comWati Rahmawatishafa.shaqeena@gmail.comHera Auliyanti auliahera60@gmail.com<p>The goal of this study is to determine ways to raise the standard of sawo goods in Sukatali Village. Finding out how sawo traders raise the caliber of their goods is the aim of this study. A qualitative research approach utilizing observation, documentation studies, and interviewing methodologies is employed in this study. Researchers spoke with rw and kuwu, two of the four sawo traders, in order to gather information. The products on display demonstrated that Sukatali Village consistently maintains the high quality of its sawo products, as indicated by the findings. The way to improve the quality of sawo products is by picking sawo on time and ready to harvest and choosing old sawo.</p>2025-06-03T00:00:00+08:00Copyright (c) 2025 https://ejournal.lppmunsap.org/index.php/sintesa/article/view/1848The Effect of Tax Avoidance on Cost of Debt in Mining Companies Listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 Period2025-06-03T11:39:27+08:00Anggi Febriantifebriantianggi49@gmail.comAyi Srie Yuniawatiasyuniawati.feb@unsap.ac.idShofia Annisa Ratnasarishofia.feb@unsap.ac.id<p>Tax avoidance is an activity that minimizes tax funds incurred by a company. This activity is legally effective, but goes against the government's efforts to increase state tax revenues. One of the tax avoidance practices that businesses can do is to implement external funds through debt costs. Debt costs are the rate of return arising from the company's debt transactions to external parties. This study attempts to determine the relationship between tax avoidance and debt costs in mining companies in 2021-2024. The data from this study use secondary data obtained from the Indonesia Stock Exchange for the period 2021–2024. The total sample used in this study was 84 samples. Sampling using purposive sampling technique. Data analysis using simple linear regression analysis using the SPSS 25 program. The results of the study indicate that the Tax avoidance variable has no effect on debt costs.</p>2025-06-03T00:00:00+08:00Copyright (c) 2025 https://ejournal.lppmunsap.org/index.php/sintesa/article/view/1850Implementation Of Quality Management In Maintaining Tapioca Flour Quality At Pd. Dermajaya Sumedang2025-06-03T11:56:51+08:00Amalia Herawanamaliaahrr02@gmail.comIrvan Rahmat Fadilahirvanrahmatfadilah@gmail.comSri Egi Widiastutiegiwidi73@gmail.comTedy Mardiantmardiana654@gmail.comAgung Khoerul Numanagungkhoeruln@gmail.comElang Muhamad Husni Gumilangelanggumilang777@gmail.comIraz Lali Ramdaniirazlaliramdani@gmail.com<p>Cassava is a primary source of carbohydrates in Indonesia, processed into tapioca flour with high economic value. Amidst intense producer competition, product quality is a crucial factor in maintaining competitiveness.This study aims to analyze the implementation of quality management at PD. Dermajaya Sumedang in sustaining the quality of tapioca flour production amidst market dynamics and industry competition. The research method employed was qualitative, focusing on quality management. Data were collected through interviews and direct observation. The result showed that PD. Dermajaya Sumedang implements quality management aspects including quality planning (selection of quality raw materials, prodution process planning, and operational standard implementation), quality improvement (defect identification, customer feedback), quality control (raw material reception, process supervision, final product testing). and quality assurance (raw material selection, process control, quality testing, emlpoyee training, monitoring and reporting). The implementation of these components has proven to be key in maintaining the quality of tapioca flour products. Nevertheless, the study also found that weather factors, especially in the drying process, significantly influence production volume and final product quality, potentially leading to defects, decreased selling prices, and increased return rates.This research provides insights into the quality management practices of small-scale tapioca flour industries in facing production and market challenges.</p>2025-06-03T00:00:00+08:00Copyright (c) 2025 https://ejournal.lppmunsap.org/index.php/sintesa/article/view/1851An Analysis Of Product Quality At PT Sinar Sagara Sejahtera Sumedang2025-06-03T12:11:05+08:00Sabrina Aprianisabrinaapriani4@gmail.comRisa Ratna Gumilangrisa.feb@unsap.ac.idWulan Ariani Damayantiwulan.feb@unsap.ac.id<p><em>The footwear industry in Indonesia has developed very rapidly and is characterized by many companies that produce quality sandals. The research focus of this thesis is how the quality of products at PT Sinar Sagara Sejahtera Sumedang This study aims to determine the quality of products at PT Sinar Sagara Sejahtera Sumedang and to find out the obstacles and solutions to product quality at PT Sinar Sagara Sejahtera Sumedang. The method used in this research is descriptive qualitative, with a purposive sampling technique with informants totaling 10 people. Data collection techniques from this study through observation, interviews, documentation, and triangulation. In analyzing the data that has been obtained using the Miles and Huberman model through stages, data collection, data reduction, data presentation, and conclusion drawing/verification. The results of this study indicate that product quality at PT Sinar Sagara Sejahtera Sumedang is classified as good and in accordance with conditions in the field, but there are still indicators that need to be improved in order to meet consumer expectations more optimally regarding product quality at PT Sinar Sagara Sejahtera Sumedang.</em></p>2025-06-03T00:00:00+08:00Copyright (c) 2025 https://ejournal.lppmunsap.org/index.php/sintesa/article/view/1852Baby Boomers and Gen-Z Communication Analysis At PT. Harnawangsa Persada Abadi2025-06-03T12:24:09+08:00Rahma Nabilla Subarna Putrirahmanab3009@gmail.comPermana Setiawanpermanasetiawan90@gmail.comRizky Abdul Pahmifahmirizky519@gmail.comRifdah Zakiyyahzakiyahrifdah125@gmail.comIra Fegianifegianiira@gmail.comRisma Ratnasarirismartnsr05@gmail.com<p>The focus of this research aims to determine the implementation and communication barriers of Baby Boomers and gen Z at PT Harnawangsa Persada Abadi. The method used in this research is a qualitative method, which is research used to examine the condition of objects in a natural or natural setting with independent variables, namely: communication. The sampling technique used is Purposive Sampling, which is a sampling method carried out by deliberately selecting samples from the population according to the wishes or objectives of the study. Meanwhile, in analyzing the data, researchers used the Miles and Huberman model with data collection methods, data reduction, data presentation, and drawing conclusions. Based on the results of interviews and observations, it is concluded that the Communication Analysis of Baby Boomers & gen Z at PT HPA has implemented the communication dimension, namely the communication climate with six indicators of trust, participatory decision making, honesty, openness in communication, listening in upward communication, and thinking about high performance goals. The informants of this research are commissioner, Sacipa restaurant manager, accounting staff, warehouse admin, and external party ex assistant marketing manager. The results of the research on the communication of Baby Boomers & gen Z are quite good based on the six indicators, if you want to be better, the company is advised to conduct cross-generational training or regular discussion forums</p>2025-06-03T00:00:00+08:00Copyright (c) 2025 https://ejournal.lppmunsap.org/index.php/sintesa/article/view/1853Analisis Strategi Segmentation, Targeting, Positioning Di PT Pubdok Creative Technologies Sumedang2025-06-03T12:33:57+08:00Aanisa Syama Insani Putrisymaoh6@gmail.comAmalia Dwi Putriamaliadwiputri933@gmail.comCici Komala Dewicicikomala14@gmail.comAchmad Ridwan Komaraachmadridwankomara@yahoo.comHikmal Raihan Hidayatcallmehikal2883@gmail.com<p><em>This study aims to analyze the segmentation, targeting, and positioning strategies implemented by </em>PT Pubdok<em> Creative Technologies </em>Sumedang<em>, also known as </em>Studio Foto Pubdok<em>, a company engaged in photography services. The research method used is qualitative, with data collected through interviews, observation, and documentation. The number of informants in this study is 10, selected using purposive sampling. The data analysis techniques used in this study include data collection, data reduction, data display, and drawing/verification. Based on the data analysis results, the company implements a segmentation strategy using four bases: demographic, geographic, psychographic, and behavioral. The targeting strategies applied include differentiated segment, undifferentiated segment, and concentrated marketing. As for positioning, the strategies used are based on attributes, benefits, usage/application, user, competitor, product category, and price/quality.</em></p>2025-06-03T00:00:00+08:00Copyright (c) 2025 https://ejournal.lppmunsap.org/index.php/sintesa/article/view/1854The Influence Of Workload On Employee Performance Of Pt Cemara Agung Perdana Sumedang2025-06-03T12:44:20+08:00Tami Sri Mulyanitamisrimulyani@gmail.comDesan Henriawandesan.feb@unsap.ac.idYayat Ginanjaryayat.feb@unsap.ac.id<p><em>This study analyzes the effect of workload on employee performance on 36 employees at PT Cemara Agung Perdana Sumedang. The method used is descriptive quantitative with random sampling techniques, and data collection through interviews, questionnaires, and documentation. Data analysis includes validity, reliability, normality, simple regression, and hypothesis testing. The results showed that the total score of respondents' responses to workload was 1,257 which was in the good category, and the total employee performance score of 2,218 was in the good category. However, there is a negative relationship between workload and performance with a coefficient of -0.511. The hypothesis proposed is whether there is an influence between workload </em><em>on employee performance. The hypothesis test results show a significant negative effect with t</em><em>count </em><em>-3.880 > t</em><em>table </em><em>1.701.</em></p>2025-06-03T00:00:00+08:00Copyright (c) 2025 https://ejournal.lppmunsap.org/index.php/sintesa/article/view/1855The Influence of Information Technology and Monitoring Systems on the Quality of Financial Reports at Bapenda Sumedang Regency2025-06-03T13:14:11+08:00Ayi Srie Yuniawatiasyuniawati.feb@unsap.ac.idMaman Nurachmanmaman.feb@unsap.ac.idSyarah Nur Fadilasyarahnur.feb@unsap.ac.id<p><em>The term "quality of financial reports" describes a well-organized document that provides information that is simple to understand and can be used as a foundation for future decision-making. It shows the financial condition, transactional activities, and financial performance of local governments. Reliability, understandability, comparability, and relevance are all requirements for a high-quality financial report. The purpose of this study is to investigate how Bapenda's financial reports are affected by regional financial supervision and information technology. 62 respondents were given questionnaires as part of the study, which was carried out at the Sumedang Regency's Regional Revenue Agency (Bapenda). In this study, a quantitative methodology was used. SPSS version 27 was used to process the data, which included descriptive statistical analysis, tests for validity and reliability, and traditional assumption testing, such as tests for heteroscedasticity, multicollinearity, and normality. Multiple linear regression analysis, t-tests, F-tests, and coefficient of determination tests were used to test the hypotheses. Information technology and financial oversight both have a favorable impact on the quality of financial reporting, according to the results of the partial test (t-test). Furthermore, the simultaneous test (F-test) showed that both factors work together to improve the caliber of financial reporting. These results imply that raising the caliber of local government financial reports is facilitated by advancements in financial supervision and information technology.</em></p>2025-06-03T00:00:00+08:00Copyright (c) 2025 https://ejournal.lppmunsap.org/index.php/sintesa/article/view/1856Analysis Of Employee Work Productivity at PT Putra Saluyu Sumedang2025-06-04T09:27:19+08:00Ameliana Putri Agustin Nur Amanahana.ameliana.putri@gmail.comRd. Dewi Puspasaridewi.feb@unsap.ac.idHelles Amandahelles.feb@unsap.ac.id<p><em>PT Putra Saluyu is a company engaged in construction services, namely formwork. In every company, of course, good Human Resource Management is needed, including PT Putra Saluyu, one of the important parts of Human Resource Management is Work Productivity. Therefore, this research aims to find out how employee work productivity and the obstacles faced and efforts made to increase employee work productivity. The method used in this research is a qualitative method with employee work productivity as the research theme. The research data was collected through interviews. The informants of this research are employees of PT Putra Saluyu. The research data was analyzed qualitatively using data collection, data reduction, data display and conclusion drawing. The results showed that employee work productivity was good. Then the efforts to improve employee work productivity are providing training, giving awards to outstanding employees, maintaining applicable regulations and coordination between employees and with external parties of the company.</em></p>2025-06-04T00:00:00+08:00Copyright (c) 2025