Distribusi - Journal of Management and Business

ANALYZING INVENTORY CONTROL THROUGH THE EOQ METHOD TO IMPROVE PURCHASING EFFECTIVENESS AT MEXSHAMALL

2025-09-23T07:43:20+00:00

This study adds originality by looking at the Economic Order Quantity 1 (EOQ) method at Mexshamall operations, a Muslim fashion retail business that deals with difficulties of excessive inventory, ineffective procurement, and cash flow interruptions. The study's goal is to assess the effectiveness of EOQ 8 in managing inventory and boosting buying efficiency in comparison to the firm's conventional methods. The descriptive quantitative methodology used primary data from interviews and observation, as well as secondary data such as purchase reports, ordering costs, holding costs, and demand data. The study compared the company's current procedures to the best order quantity, safety stock, reorder point, and total inventory cost (TIC). The empirical data show that EOQ implementation results in an ideal order size of 103,638 pieces per order, with a frequency of 24 orders annually, safety. TIC declined from IDR 22,620,930 to IDR 18,240,256 per year, saving about IDR 7,661 units, with a reorder threshold of 26,940 units. IDR 4,380,674 and the frequency of purchases exhibited a notable decline, reducing from 48 to 24 instances. In addition, EOQ was shown to increase liquidity, reduce credit risk, and optimize the use of working capital. The implications suggest that EOQ implementation can be rolled out gradually by organizations, fostering data-driven decision-making, improving inventory management, and providing financial rewards. Mexshamall and other small and medium-sized enterprises with comparatively cheap implementation expenses.

THE IMPACT OF THE GREEN MARKETING MIX ON THE PURCHASING DECISIONS ABOUT LE MINERALE

2025-09-23T13:55:02+00:00

Global awareness of environmental issues has encouraged companies to adopt sustainability-oriented marketing strategies, known as green marketing. This study examines the influence of the green marketing mix on consumer purchasing decisions for Le Minerale bottled water products at Sriwijaya University. Using a quantitative method with 90 respondents, the research found that the green product and green place dimensions significantly influence purchasing decisions, while green price and green promotion do not. However, all four dimensions simultaneously have a significant influence on purchasing decisions, indicating that a comprehensive implementation of green marketing strategies can increase consumer trust and encourage more environmentally conscious purchases. Although limited to one brand and region, this study affirms the important role of green marketing as an effective strategy for companies committed to sustainability.

THE CONTRIBUTION OF LOCUS OF CONTROL, NON-PHYSICAL WORK ENVIRONMENT, AND DISCIPLINE TO JOB SATISFACTION

2025-09-11T04:16:46+00:00

Government Employees with Work Agreements (P3K) are employees with non-permanent status where the work period of the P3K depends on the contract given by the government. In addition, the P3K position is also limited to functional positions only, and does not receive old-age benefits (pension). This study aims to see the contribution of the variables of locus of control, non-physical work environment, and discipline to the job satisfaction of Government Employees with Work Agreements (P3K) who work at the Institute of Domestic Government (IPDN) West Nusa Tenggara Campus. This study is a quantitative study with an explanatory approach using 113 employees as respondents through the distribution of questionnaires. Furthermore, the data were analyzed using multiple linear regression analysis. The results of the study concluded that locus of control does not have a significant influence on employee job satisfaction, the non-physical work environment has a positive and significant influence on employee job satisfaction, and discipline has a positive and significant influence on employee job satisfaction. Based on the results of this study, institutions are expected to provide more appreciation and flexibility for the competencies possessed by employees so that it will increase employee self-confidence which will ultimately increase employee job satisfaction at the Institute of Domestic Government (IPDN) West Nusa Tenggara Campus.

FINANCIAL LITERACY AND STUDENTS' FINANCIAL BEHAVIOR: MODELING THE MEDIATING IMPACT OF PAYLATER PERCEPTIONS

2025-09-09T06:42:11+00:00

The purpose of this study is to determine how students' financial literacy influences their financial behavior through their impact and perceptions in using paylater. This research is a quantitative research using data obtained through the distribution of questionnaires to be further analyzed using the Structural Equation Modeling (SEM) – Partial Least Square (PLS) statistical test. The analysis results show that financial literacy has a positive but insignificant effect on financial behavior. Meanwhile, financial literacy has a positive and significant effect on impact and perception. Furthermore, impact and perception are also found to have a positive and significant effect on financial behavior. Finally, the effect of financial literacy on financial behavior is demonstrated through the impact and perception of financial use.paylater has a positive but not significant relationship. This study provides a new perspective by introducing the impact and perception of paylater use as a mediating variable. Furthermore, the hypothesis testing results successfully identified the complexity of the relationship between financial literacy and financial behavior, with the analysis concluding a positive but insignificant effect. The implications of this study imply that financial literacy is a fundamental factor that shapes how individuals act towards financial decisions. The results showing that the impact and perception of paylater use have a positive and significant influence on financial behavior indicate that impact and perception can act as mediating variables, indicating that to change financial behavior, it is important to first focus on how individuals process information and form their views about finances.

ASSESSMENT OF FINANCIAL DISTRESS USING THE ZMIJEWSKI METHOD: EVIDENCE FROM INDONESIA’S HEALTH SOCIAL SECURITY FUND

2025-09-04T03:32:39+00:00

This study analyses the financial condition of the National Health Insurance Program (JKN) in Indonesia, managed by BPJS Kesehatan, from 2020 to 2024 using the Zmijewski Method. Although membership coverage increased to 98.45% of the total population by 2024, the program showed fluctuating financial results, recording a surplus from 2020 to 2023 but expected to face a deficit in 2024 due to higher claims and operational costs. Zmijewski's method, which is applied through three financial ratios—Return on Assets (ROA), Debt-to-Asset Ratio (DAR), and Current Ratio (CR)—shows that although ROA continues to decline to a negative value in 2024, DAR has improved significantly, and CR indicates better liquidity. The X-Score value is consistently below zero, which means that BPJS Kesehatan is not in a state of financial distress. However, the movement of the X-Score close to zero indicates the potential for future vulnerabilities if a corrective strategy is not implemented.

ANALYSIS OF DIFFERENCES IN ABNORMAL RETURN AND TRADING VOLUME ACTIVITY OF COMPANY STOCKS BEFORE AND AFTER THE 2024 PRESIDENTIAL ELECTION

2025-08-25T03:49:21+00:00

This study aims to analyze the differences in average Abnormal Return and Trading Volume Activity (TVA) of stocks listed in the LQ45 index before and after the 2024 Indonesian Presidential Election. The method used is an event study with a 21-day event window, consisting of 10 days before and 10 days after the event. The sample consists of 45 companies listed in the LQ45 index for the February–July 2024 period, selected using purposive sampling. Hypothesis testing was conducted using a paired sample t-test. The results show that there is no significant difference in the average Abnormal Return before and after the presidential election (p = 0.684 > 0.05), while there is a significant difference in Trading Volume Activity (p = 0.029 < 0.05). These findings indicate that although stock prices did not change significantly, trading activity increased after the 2024 election, reflecting investor optimism toward the newly elected government.

INTEGRATION OF MAQASHID SYARIAH VALUES IN RISK BASED DECISION MAKING: A CASE STUDY OF CV. UTAMA MAJU BERSAMA

2025-08-25T04:03:07+00:00

This study aims to analyze how Maqashid Syariah values are integrated into risk-based decision making in a construction services company, using the case of CV. Utama Maju Bersama. The company faces technical risks such as well-drilling failures, occupational safety hazards, and clients’ financial challenges. The research uses a descriptive qualitative method, collecting data through in-depth interviews with the director and manager, as well as company documentation.The results show that although the management does not formally recognize the term Maqashid Syariah, its principles are substantially implemented in decision making. The value of hifz al-nafs is reflected in the use of PPE and workplace safety procedures; hifz al-maal in clear work contracts, interest-free installment payment schemes, and an internal cooperative; hifz ad-din in worship reminders and flexible prayer times; and hifz an-nasl in prioritizing the recruitment of married workers and providing social assistance. In addition, risk decisions are made through mutual consultation (musyawarah) with clients to achieve fair agreements, avoid gharar (uncertainty), and maintain customer satisfaction. These findings demonstrate that integrating Maqashid Syariah values can serve as an ethical and strategic approach to risk management in construction service companies, supporting business sustainability, social justice, and shared prosperity.

THE INFLUENCE OF SERVICE QUALITY, PRICE, AND MARKETING ON CONSUMER PURCHASING DECISIONS AT BMA PUTRA CARWASH

2025-08-01T07:29:05+00:00

The fierce rivalry within the car wash service sector demands that businesses owners to understand the key factors influencing consumer purchase decisions to ensure business sustainability. The purpose of this study is to examine how pricing, promotions, and service quality affect customers' decisions to buy from BMA Putra Carwash. A quantitative method of study was used. Although the precise quantity remained unclear, the population was made up of all clients who have used BMA Putra Carwash services. Purposive sampling was therefore used to choose the sample, and 100 respondents were obtained by applying the Lemeshow technique to establish the sample size with a 10% margin of error. A Google Forms-distributed online survey was used to gather data. Multiple linear regression was used in the data analysis to see how various independent factors affected the dependent variable. Furthermore, statistical tests such as the coefficient of determination (R2), t-test, F-test, validity, and reliability were performed. Results show that the purchase decision at BMA Putra Carwash is significantly affected by service quality, price, and promotion, both individually and collectively. Consequently, it is advised that BMA Putra Carwash consistently uphold and enhance service quality, focusing particularly on speed, friendliness, and customer satisfaction. Maintaining competitive pricing and optimizing promotion strategies are also crucial. These measures are expected to sustainably boost purchase decisions and support business growth in the future.