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This study aims to analyze the effect of Good Corporate Governance (GCG), Firm Size, and Sales Growth on Financial Performance at PT Ace Hardware Indonesia Tbk listed on the Indonesia Stock Exchange (IDX) during the 2015–2024 period. Good Corporate Governance (GCG) in this study is proxied by institutional ownership, financial performance is measured using Return on Assets (ROA), firm size is measured by the natural logarithm of total assets, and sales growth is measured using the sales growth ratio. This study employed a quantitative method with a descriptive approach. The data used were secondary data in the form of annual financial statements obtained from the official websites of the IDX and the company. Data analysis techniques included descriptive statistics, classical assumption tests, multiple and simple linear regression analysis, and hypothesis testing consisting of t-test, F-test, and coefficient of determination with the assistance of SPSS version 27 software. The results of the study indicate that partially, the Good Corporate Governance (GCG) variable has a t-value of -1.526 < t-table 2.447, meaning that it has no significant effect on financial performance. The firm size variable has a t-value of -2.857 > t-table 2.447, indicating a significant negative effect on the company’s financial performance. The sales growth variable has a t-value of 1.593 < t-table 2.447, meaning that it has no significant effect on financial performance. Simultaneously, Good Corporate Governance (GCG), firm size, and sales growth have a significant effect on financial performance, with an F-value of 13.023 > F-table 4.76 and a significance value of 0.005 < 0.05. This study is expected to provide consideration for management and investors in decision-making and serve as a reference for future research in related fields.

This study is intended to analyze the implementation of the value for money approach in assessing financial performance at RSUD Kota Tangerang during the period of 2022–2024. The research employs a descriptive quantitative approach using secondary data derived from budget realization reports. This analysis carried out using three main ratios: economy, efficiency, and effectiveness. The findings show that the hospital’s financial performance is categorized as economical, as reflected by economy ratios under 100% throughout the observed year. In terms of effectiveness, performance was considered effective in 2022 and 2023 but declined in 2024, indicating that the revenue target was not fully achieved. Meanwhile, efficiency performance remains suboptimal, as efficiency ratios exceed 100%, suggesting that the costs incurred are higher than the revenue generated. Overall, the hospital demonstrates the ability to manage its budget economically and achieve revenue targets, but still faces challenges in improving resource efficiency. Therefore, efforts are needed to optimize cost management and enhance service productivity to achieve a balance among economy, efficiency, and effectiveness in line with the value for money principles.

This study aims to analyze the implementation of performance management at the micro–enterprise AMANAH YOGURT, located in Candimulyo, Kiringan, Boyolali. The business employs 11 workers with specific task divisions: 7 in packaging, 1 in production, 2 in marketing responsible for promotion and advertising, and 1 supervisor who monitors the production process while also assisting in production ac,tivities. The daily production capacity reaches 500 packs during peak demand and 350 packs under normal conditions. This research applies a descriptive qualitative approach through observations and informal interviews with the owner and employees. The findings indicate that AMANAH YOGURT has implemented performance management through the application of production SOP, clear task distribution, informal evaluative communication between the owner and employees, as well as consistent adherence to hygiene standards and product quality. AMANAH YOGURT products have been distributed across Java Island, Bali, and even Mataram through bus logistics, travel services, and direct delivery for nearby areas. Halal certification and BPOM authorization further enhance consumer trust and strengthen the competitiveness of the business.

This article aims to analyze the role of human resource management in improving organizational performance and formulate strategic recommendations based on improvements in human resource management practices. The theoretical foundations used include strategic human resource management theory, organizational performance theory, and work motivation theory, which are used to examine the functions of workforce planning, competency development, performance appraisal, and reward systems. This study employed a qualitative, descriptive-analytical approach, with data collection techniques including in-depth interviews, non-participant observation, and documentation studies. Data analysis was conducted using an interactive qualitative analysis model that encompasses data reduction, data presentation, and conclusion drawing. The analysis results indicate that workforce planning based on organizational needs, continuous competency development, an objective performance appraisal system, and a performance-based reward system are directly related to increased effectiveness, productivity, and stability of organizational performance. Furthermore, efforts to improve human resource management practices through policy evaluation, strengthening strategic planning, enhancing internal communication, and data-driven decision-making have proven to be a strong foundation for formulating strategic recommendations for the organization. The study's conclusions confirm that the systematic and strategic integration of human resource management functions is a key factor in achieving sustainable organizational performance and adapting to changes in the work environment.

This study examines students’ understanding and application of Qawāʿid al-Fiqhiyyah in their daily muamalah practices and its implications for their ethical behavior. Using a descriptive qualitative approach, the research involved twenty students who provided data through questionnaires, in-depth interviews, and observations. The findings indicate that most students possess a solid understanding of the function of legal maxims as general principles guiding Islamic legal reasoning and as analytical tools for addressing contemporary issues. They are able to apply Qawāʿid al-Fiqhiyyah in various modern activities, such as digital transactions, social interactions, and financial management, which helps them act with greater caution, fairness, and responsibility. Nevertheless, several challenges remain, including difficulties in understanding Arabic terminology, limited contextual examples, and environments that do not always support consistent application. This study concludes that strengthening practical understanding and contextual learning is essential for Qawāʿid al-Fiqhiyyah to function effectively as a moral and Sharia-based guide for students navigating the complexities of modern life.

In the current era of digital transformation, organizations are increasingly turning to Artificial Intelligence (AI) to enhance the precision and agility of managerial decisions. This study investigates how AI adoption within management accounting systems influences decision-making efficiency and managerial performance. Using survey data collected from managers and accountants in medium-to-large firms across Central Java, the research applies Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the hypothesized relationships. The results reveal that AI adoption significantly improves decision-making efficiency, which in turn enhances managerial performance. Furthermore, leadership support strengthens the relationship between AI adoption and decision-making efficiency, indicating that human and organizational factors remain critical for realizing technological benefits. The findings contribute to management accounting literature by elucidating the mechanism through which AI technologies create managerial value specifically, by accelerating analytical processes and improving the quality of managerial judgments. Practically, the study suggests that firms should focus on leadership involvement, data governance, and employee training to ensure that AI systems complement, rather than replace, human judgment. Overall, this study highlights that successful AI adoption in management accounting is not merely a technical transition but a strategic and cultural evolution toward evidence-based decision-making.

This research is motivated by the importance of improving employee performance in the public sector, particularly at the Department of Education of Kediri City, which faces challenges related to work discipline, workload, and the phenomenon of cyberloafing. The study aims to analyze the influence of work discipline, workload, and cyberloafing on employee performance. A quantitative research method was employed, with data collected through questionnaires distributed to 69 respondents. The data were analyzed using multiple linear regression tests to determine both partial and simultaneous effects. The results indicate that, partially, work discipline and workload have a significant influence on employee performance, while cyberloafing has no significant effect. Simultaneously, all three variables have a joint impact on performance. These findings suggest that effective management of employee discipline and workload can enhance performance levels, whereas controlling cyberloafing behavior helps maintain productivity and work focus. Practically, this research contributes to the formulation of strategic human resource policies that can increase efficiency, optimize task distribution, and reduce unproductive online behavior among government employees.

The aim of the study was to determine and analyze the role of job placement in moderating the effect of competence and personality on employee performance at Perusahaan Umum Daerah Air Minum in the Priangan Timur Region. The method used in the study was a survey with a descriptive quantitative approach. The sample size in the study was 226  karyawants, selected through cluster sampling. Data analysis used Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings with moderation effects showed that competence, personality, and job placement had a positive and significant effect on employee performance at Perusahaan Umum Daerah Air Minum in the Priangan Timur Region. Job placement strengthened the effect of competence and personality on employee performance at Perusahaan Umum Daerah Air Minum in the Priangan Timur Region. The implication of this study showed that improving employee performance Perusahaan Umum Daerah Air Minum in the Priangan Timur area could be achieved through integrated management of competence, personality, and job placement.

This study is motivated by the importance of balancing work and personal life (work life balance) to enhance employee performance and well-being. The research aims to analyze the influence of leadership style, workload, and work environment on the work life balance of employees at PT Bina Bangun Perkasa Kediri. A quantitative approach was applied using purposive sampling, with all 35 permanent employees selected as respondents. Data were collected through observation, interviews, and questionnaires, and analyzed using classical assumption tests and multiple linear regression. The findings reveal that leadership style and work environment significantly affect work life balance, while workload has no significant effect. Simultaneously, the three variables show a significant effect on work life balance. These results provide theoretical implications regarding the crucial role of leadership and workplace conditions in supporting employees’ work life balance, as well as practical implications for company management to foster a healthy work environment and effective leadership to improve employee well-being

This study aims to determine and analyze the influence of Servant Leadership, Work Motivation, and Work Environment on Employee Job Satisfaction at the Jimbun Medika Inpatient Primary Clinic. The background of this research is based on the phenomenon observed in the field, where employee job satisfaction levels show frequent fluctuations. These fluctuations have the potential to impact not only individual productivity but also the overall quality of healthcare services provided to patients. The research method used is a quantitative approach with a survey technique as the primary data collection method. The population in this study includes employees of the Jimbun Medika Inpatient Primary Clinic, with data collected using structured questionnaires. The data were analyzed using statistical tools, including multiple linear regression analysis, to determine the effect of the independent variables on the dependent variable. The research findings indicate that Servant Leadership (X1), when tested partially, does not have a significant effect on employee job satisfaction. In contrast, Work Motivation (X2) and Work Environment (X3) each show a positive and significant influence on employee job satisfaction. Furthermore, when analyzed simultaneously, all three independent variables—Servant Leadership, Work Motivation, and Work Environment—have a significant combined effect on job satisfaction levels among employees at the clinic. These findings suggest that to improve employee satisfaction and ultimately enhance service quality, the management of Jimbun Medika should prioritize improving motivation and providing a supportive work environment, while also re-evaluating leadership strategies to better align with employee needs and expectations.

This study aims to determine whether there is an influence on the Impact of the Digital Era (X1), Organizational Culture (X2), and Employee Involvement (X3) on Employee Work Efficiency (Y) at PT Indogadai Prima Tangerang City Branch. The research used in this study is quantitative, with a non-probability sampling technique. The sample consisted of 100 respondents representing different job positions, ranging from area managers, store heads, cashiers, to sales clerks. Data were collected through a structured questionnaire using a Likert scale. Furthermore, the data analysis applied descriptive statistics, validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, and the coefficient of determination using SPSS version 25. The results of this study indicate that the Impact of the Digital Era has a positive but not significant effect on Employee Work Efficiency, Organizational Culture has a significant effect on Employee Work Efficiency, while Employee Involvement does not significantly influence Employee Work Efficiency. Among the independent variables, Organizational Culture is the most influential factor in determining employee efficiency. The findings highlight the importance of strengthening organizational culture to enhance efficiency while ensuring that digital transformation is implemented with strategies that reduce resistance and increase adaptability. This research contributes theoretically to the study of human resource management in the digital transformation era and provides practical recommendations for companies in developing policies to optimize employee efficiency.

This study aims to analyze the influence of career development and work motivation on employee career improvement at PT Wasteforchange Alam Indonesia. The method used is a descriptive quantitative approach with a population as well as a sample of 45 permanent employees. Data collection was carried out through Likert scale questionnaires, semi-structured interviews, documentation, and literature studies. Data analysis techniques include descriptive percentages and cross-tabulation to identify the tendency of influence between variables. The results of the study show that career development is in the high category and makes a positive contribution to employee career improvement. Similarly, work motivation is in the high category and has a significant influence in supporting career acceleration. Cross-tabulation analysis revealed that the combination of career development and work motivation contributed more strongly to career advancement than the partial influence of each variable. These findings confirm the importance of a human resource management strategy that balances aspects of career development and work motivation in creating more optimal career opportunities. The practical implication of this research is the need for companies to design career development programs that are integrated with an adaptive work motivation system, in order to increase employee retention and productivity in a sustainable manner. This research also provides a foundation for HR policy making based on a holistic and participatory approach.

PT. Indosato Jaya Makmur is a company engaged in the culinary sector through the operation of a family restaurant called Washoku Sato, which serves authentic Japanese cuisine. The company is committed to maintaining taste quality, hygiene, and production consistency by utilizing mostly locally sourced raw materials. However, the company faces a serious challenge in the form of high employee turnover intention, which can negatively affect operational continuity, team stability, and service quality. This study aims to analyze the influence of workload (X1) and job satisfaction (X2) on turnover intention (Y). A quantitative research approach was employed, with data collected through the distribution of Likert-scale questionnaires to 86 permanent employees as respondents. The data were analyzed using a series of statistical tests, including validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination. The findings reveal that workload has a positive and significant effect on turnover intention, indicating that the higher the workload perceived by employees, the greater their tendency to leave the company. Conversely, job satisfaction has a negative and significant effect, suggesting that higher job satisfaction reduces the likelihood of turnover intention. Simultaneously, both independent variables significantly influence turnover intention, with an Adjusted R² value of 35.6%, while the remaining 64.4% is influenced by other factors not examined in this study. These findings emphasize the importance of balanced workload management and continuous efforts to improve job satisfaction in order to minimize turnover intention and support the company’s operational sustainability.

This research was conducted with the primary objective of examining and determining the effect of occupational safety, occupational health, and the Occupational Health and Safety Management System (OHSMS) on employee performance at UD. Berkah Mandiri, located in Kediri Regency. The background of this study is based on the importance of implementing OHS in the workplace as an effort to minimize the risk of accidents, improve employee well-being, and support overall company productivity. In today’s increasingly competitive industrial world, attention to occupational safety and health is a key factor that not only protects workers but also enhances organizational efficiency and effectiveness. The research method employed was a quantitative approach with an associative research design. The population consisted of 56 employees, all of whom were taken as respondents through a saturated sampling technique. Data were collected using a questionnaire instrument constructed based on indicators of occupational safety, occupational health, OHSMS, and employee performance. The data were then analyzed using SPSS version 25.0 through validity and reliability tests, multiple regression analysis, and hypothesis testing both partially and simultaneously. The results of the analysis revealed that occupational safety has a significant effect on employee performance, indicating that the better the implementation of safety standards, the higher the performance achieved. Similarly, occupational health was found to have a positive and significant effect on employee performance, suggesting that healthy working conditions contribute to higher motivation and work effectiveness. Furthermore, the OHSMS also significantly influenced employee performance, reflecting that proper policies, procedures, and supervision in OHS management create a safe and productive work environment. Collectively, the three variables—occupational safety, occupational health, and OHSMS—were proven to have a significant simultaneous effect on employee performance at UD. Berkah Mandiri. Thus, this study emphasizes that occupational safety, occupational health, and OHSMS are crucial factors that must receive serious attention in order to improve employee performance and support sustainable business continuity.

This study aims to analyze the influence of liquidity, leverage, profitability, and company size on the share prices of companies that are members of the Investor33 index on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. This study uses a quantitative approach with purposive sampling techniques, so that 17 companies out of a total of 46 companies that meet the criteria are obtained. The data used is secondary data in the form of annual financial statements obtained from the IDX's official website. The analysis method used was multiple linear regression with the help of the Statistical Program for Social Science (SPSS) software version 25. The results of the analysis show that the leverage and profitability variables have a significant effect on the stock price, which indicates that the company's capital structure and ability to generate profits are important factors in the investor's assessment. In contrast, the liquidity variables and company size do not show a significant influence on the stock price, which means that the company's ability to meet short-term obligations and operational scale are not the main determinants in the formation of the stock price on the index. These findings provide implications for investors and company management to pay more attention to profitability and leverage aspects in financial strategies and investment decision-making. This research can also be a reference for further studies related to the analysis of financial ratios and capital market dynamics in Indonesia.

The Independent Entrepreneurship Program is one of the strategic efforts of the Ministry of Education, Culture, Research, and Technology in fostering the entrepreneurial spirit of students through direct experiential learning. This program is present as a forum for students to not only understand entrepreneurship theory, but also to practice in real life the process of building and managing a business. In its implementation, the program involves active collaboration between universities, industry mentors, and field supervisors who play a role in providing direction, guidance, and evaluation of student business development. Through Independent Entrepreneurship, students are given the opportunity to design creative business ideas, run a business on a real scale, and solve various entrepreneurial challenges they face. This activity not only trains managerial, communication, and innovation skills, but also improves critical thinking and problem-solving skills. In addition, students gain valuable experience in terms of teamwork, financial management, marketing strategies, building business networks, and the use of digital technology to support business sustainability. The results of the program implementation show positive impacts, including increased confidence, independence, and students' understanding of the real business world. Furthermore, this program encourages the creation of an entrepreneurial ecosystem in a sustainable campus environment and is able to be the forerunner of the birth of a young generation of Indonesian entrepreneurs who are resilient, innovative, creative, adaptive to changing times, and have high competitiveness. Thus, Independent Entrepreneurship not only plays a role as a skill development program, but also becomes one of the important foundations in preparing students to face the world of work and becoming independent business actors who are professional, visionary, sustainability-oriented, and make a real contribution to the nation's economic development.

The background of this research is based on the importance of good management of inactive participant archives to support the smooth running of administrative services, considering that inactive participant archives still have utility value, especially as evidence of claims and participant audits. This research has the objectives of (1) Knowing the principles of organizing inactive participant archives at BPJS Ketenagakerjaan Jakarta Rawamangun. (2) Knowing the filing/storage system for inactive participant archives at BPJS Ketenagakerjaan Jakarta Rawamangun. (3) Knowing the role of archivists/archive officers at BPJS Ketenagakerjaan Jakarta Rawamangun. (4) Knowing the obstacles and solutions carried out in managing inactive participant archives at BPJS Ketenagakerjaan Jakarta Rawamangun. The research method used is a descriptive method with a qualitative approach, through observation, interview, and documentation study techniques. The results of this study (1) The principle used by BPJS Ketenagakerjaan Jakarta Rawamangun is a combined principle, because the storage of active archives and inactive archives is carried out separately, active archives are in the membership room while inactive archives are in the archive room. (2) BPJS Ketenagakerjaan applies a numeric system by sorting the Company Registration Number (NPP) from the smallest to the largest so that it is easy to find archives when needed. (3) The role of archivists is very much needed, but in BPJS Ketenagakerjaan Jakarta Rawamangun there is a streamlining of the organizational structure resulting in the absence of archivists within it. (4) Archive management is still faced with several obstacles, such as limited storage space, still carried out manually, and a lack of workers with special competencies in the field of archiving. BPJS Ketenagakerjaan Jakarta Rawamangun Branch has also attempted to overcome these obstacles by digitizing participant archives, although the implementation has not been fully integrated into an adequate electronic archive management system. The conclusion of this study is the need to increase the capacity of human resources in archiving, optimize storage space and facilities, and develop an integrated digital system to achieve more effective and efficient management of inactive membership records.

This study aims to examine the influence of financial literacy, financial technology, and financial behavior on investment decisions among students at the Universitas Persatuan Guru Republik Indonesia Semarang. The data used in this study is primary data, obtained through the distribution of questionnaires via Google Forms to students at the Universitas Persatuan Guru Republik Indonesia Semarang. The population of this study consists of students from the university, and the sampling technique used is probability sampling with purposive sampling. The sample was determined using the Slovin formula with a margin of error of 10%. The analysis tool used in this study is SPSS 26 to process and analyze the data. This study tests three hypotheses: H1, which states that financial literacy does not significantly affect investment decisions, H2, which states that financial technology does not significantly affect investment decisions, and H3, which states that financial behavior significantly affects investment decisions. The results of the study indicate that H1 is accepted, meaning that financial literacy does not significantly influence investment decisions. On H2, the results also show that financial technology does not significantly affect investment decisions. However, for H3, the results show that financial behavior significantly influences investment decisions. Therefore, it can be concluded that while financial literacy and financial technology do not have a significant impact on students' investment decisions, financial behavior plays a more dominant role in influencing their investment decisions. This study provides valuable insights for universities and other educational institutions to focus more on improving students' financial behavior as a strategic step in enhancing the quality of investment decisions

This study investigates the influence of promotion, brand image, and location on purchasing decisions at 3Second Store Kediri. The research employs a quantitative approach using both primary and secondary data sources. The primary data were obtained through the distribution of questionnaires to 309 respondents, while the secondary data were collected via interviews with store supervisors and direct observation at the research site. The variables under examination include promotion, brand image, and location as independent variables, and purchasing decision as the dependent variable. Data analysis involved both partial and simultaneous hypothesis testing to determine the strength and significance of each variable’s effect. The findings reveal that, partially, each of the three independent variables—promotion, brand image, and location—has a significant and positive effect on purchasing decisions. This indicates that improvement in any of these aspects will lead to a higher likelihood of customers making a purchase. Simultaneous testing also demonstrates that the three variables collectively exert a significant and positive influence on purchasing decisions. Among these, promotion emerges as the most dominant factor affecting purchasing decisions, as confirmed through the partial t-test results. The coefficient of determination (R²) is 0.581, which signifies that 58% of the variation in purchasing decisions can be explained by the three examined variables, while the remaining 42% is attributed to other factors not covered in this study, such as product quality, customer service, and pricing strategies. These results suggest that marketing strategies focusing on well-planned promotional activities, maintaining a strong and positive brand image, and choosing a strategic store location can effectively increase customer purchasing decisions. The findings provide valuable insights for retail management, particularly for fashion retail brands like 3Second Store, in developing targeted strategies to optimize sales performance.

This study was conducted to examine the influence of ticket prices, facilities, and location on visitor satisfaction at Tirta Bening Swimming Pool. The approach used was quantitative with data collection through primary and secondary sources. The study population consisted of all visitors to Tirta Bening Swimming Pool. Data analysis techniques used included validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results of the study indicate that partially, the three variables—ticket prices, facilities, and location—influence visitor satisfaction, as indicated by the t-test results. Meanwhile, based on the F-test, all three simultaneously also have a significant influence on the level of visitor satisfaction. More specifically, the facility variable has a dominant influence on visitor satisfaction. This indicates that comfort, cleanliness, completeness of facilities, and the quality of service provided by the management significantly influence visitors' perceptions of their experience at the swimming pool. Affordable ticket prices are also a major attraction, especially for families and student groups seeking cost-effective recreational alternatives. Meanwhile, the strategic and easily accessible location is also an added value, especially for visitors from the surrounding area. The implications of these findings are the importance of regularly upgrading and maintaining facilities, as well as providing additional services such as a cafeteria, comfortable changing rooms, and responsive security personnel. Management is also advised to periodically evaluate ticket pricing to maintain competitiveness while still supporting operational and service development. Furthermore, location promotion through social media and digital platforms can also expand visitor reach. This research provides an important contribution to the development of tourism destination marketing and management strategies based on visitor needs and satisfaction.