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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.

The Indonesian capital market has become a vital pillar of the national economy, providing opportunities for companies to obtain funding while simultaneously providing an investment vehicle for the wider community. In this context, stocks are the most sought-after instrument due to the potential returns they offer. However, stock investment is constantly faced with uncertainty, with fluctuating stock prices often presenting challenges for investors, especially those without a thorough understanding of the company's fundamental performance. An interesting phenomenon, the starting point of this research, is the quite extreme price movements of BIPI shares over the past decade. From 2015 to 2021, BIPI's share price remained stagnant at Rp 50 per share, a condition often referred to by market participants as "gocap" (goat capit). This condition reflects low investor interest in the company's shares, possibly due to high risk perceptions or unconvincing fundamental performance.

The retail industry is currently facing increasingly intense competition, requiring optimal supply chain efficiency. Warehouses play a strategic role in controlling inventory flows and supporting a company’s operational performance. At K3Mart, stock shortages are still frequently found, caused by low supplier compliance with Service Level Agreements (SLA) and delays in delivery schedules, which negatively affect distribution processes and store service quality. This study aims to analyze the effect of supplier compliance with SLA and delivery timeliness on warehouse operational performance at K3Mart. This research employs a quantitative method by distributing questionnaires to 40 respondents from the warehouse, purchasing, and procurement divisions using a saturated sampling technique. The research instrument uses a Likert scale. Data analysis was conducted using validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination with the assistance of SPSS software. The results show that supplier compliance with SLA and delivery timeliness have a positive and significant effect, both partially and simultaneously, on warehouse operational performance. Therefore, improving supplier compliance with SLA and delivery timeliness can enhance optimal warehouse operational performance.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the regional economy, including in Boyolali Regency. However, this contribution has not been fully matched by adequate human resources (HR). The main problem in this study is the still low capacity of MSMEs' human resources, particularly in aspects of managerial skills, digital literacy, and adaptability to changes in the business environment, which impact business performance. This study aims to analyze human resource development strategies implemented in the MSME context and examine the impact of these strategies on improving MSME performance in Boyolali Regency. The research method used is a Systematic Literature Review (SLR) with a content analysis approach to relevant scientific literature from the past five years. The research process includes determining inclusion and exclusion criteria, searching for literature sources, thematic coding, and synthesizing research findings. The results show that effective HR development strategies can be grouped into three main aspects: skills training, marketing digitalization, and cross-sector collaboration. These three strategies have been proven to contribute positively to improving MSME competency, operational efficiency, market expansion, and business competitiveness. Thus, human resource development is a key factor in driving sustainable improvement in MSME performance, particularly in facing the challenges of digital transformation and increasingly complex economic competition.

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.

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 study aims to deeply analyze the contribution of work motivation and work environment conditions in improving employee satisfaction and performance. The methodology applied is a Systematic Literature Review (SLR) following the guidelines of Wahono (2015) and Kitchenham (cited in Fauzi et al., 2018). Data were collected through literature exploration in Google Scholar, Garuda Ristekdikti, and university journal websites with a publication limit between 2020 and 2025. Through a selection process, a number of relevant articles were successfully collected for narrative analysis. The results of the study revealed that work motivation has a positive and significant influence on employee performance, both directly and indirectly through job satisfaction as a mediator. A supportive work environment also plays a crucial role in increasing employee enthusiasm, productivity, and job satisfaction. Overall, the synergy between high work motivation and a conducive work environment can create maximum performance and strengthen employee loyalty to the organization. The results of this study provide importance for human resource managers to pay more attention to motivation and work conditions as an approach to improving performance and efficiency in organizations.

This study analyzes the synergy between human resource development (HRD), work culture, and decision-making systems in enhancing productivity and organizational performance. The approach used is a descriptive qualitative literature review, with sources from peer-reviewed articles from 2021-2025 obtained through databases such as Google Scholar and ScienceDirect. The research findings indicate that HRD can improve employee competence by up to 28.7%, while work culture contributes 41.4-55% to motivation and collaboration within teams. Decision-making systems, such as AHP (Analytical Hierarchy Process) and BI (Business Intelligence), play a role in optimizing operational efficiency by up to 65%. The synergy of these three elements forms a more adaptive organization to change. One example of the implementation of this synergy can be seen in PT X Jakarta, which experienced a 28% increase in output and employee satisfaction reached 85%. However, the main challenge faced is resistance to change, which can be overcome through effective communication. The practical implications of this study include recommendations for holistic organizational transformation, especially in Indonesia, to face the challenges of global disruption.

This study aims to systematically analyze the influence of Work Family Conflict (WFC) and Work Life Balance (WLB) on employee performance through a Systematic Literature Review (SLR) approach. The increasing demands of work and family roles in modern organizational settings make these variables highly relevant in organizational behavior research. The SLR procedure was conducted based on guidelines by Kitchenham and Wahono, consisting of planning, conducting, and reporting stages. Literature searches were performed across several academic databases, including Google Scholar, Garuda Ristek, ResearchGate, and university journal portals, covering publications from 2020 to 2025. From a total of 5,992 identified articles, 28 studies met all inclusion and quality criteria and were reviewed in depth. The findings indicate that Work Family Conflict consistently exerts a negative effect on employee performance by increasing stress, reducing concentration, and impairing psychological well-being. Conversely, Work Life Balance demonstrates a significant positive influence on performance, as employees who successfully balance their professional and personal responsibilities tend to exhibit higher productivity, job satisfaction, and engagement. Furthermore, factors such as organizational support, flexible working arrangements, and job satisfaction are shown to mediate or moderate the relationship between WFC, WLB, and employee performance. This study contributes by mapping the latest empirical patterns and providing recommendations for organizations to develop supportive work policies that enhance employee well-being and sustainable performance.

This study aims to determine the effect of communication and work discipline on employee performance through work supervision as an intervening variable at Jambi Ekspres Televisi. The population in this study consisted of 30 employees, all of whom were used as samples using the total sampling technique. This research employed a quantitative approach with a questionnaire based on a Likert scale, and the data were analyzed using the Partial Least Square (PLS) method through the SmartPLS software. The results showed that communication and work discipline were categorized as good and played an important role in improving employee performance through work supervision. Communication had a positive and significant effect on work supervision, while work discipline also had a positive and significant effect on work supervision. However, communication had a positive but insignificant effect on employee performance. Conversely, work discipline had a positive and significant direct effect on employee performance. Meanwhile, work supervision had a negative and insignificant effect on employee performance. The indirect effects of communication and work discipline on performance through work supervision were also negative and insignificant, indicating that work supervision has not yet played an optimal role as an intervening variable. Based on these findings, it is recommended that the company enhance internal communication effectiveness, strengthen the consistent implementation of work discipline, and optimize the role of work supervision to function more as a coaching and motivational tool, thereby contributing positively to improving employee performance.

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.

This study aims to determine the effect of the role of work motivation as a mediating variable between workload on employee performance at Perumda Air Minum Tirta Sakti, Kerinci Regency. The method used is quantitative analysis with data collection techniques by distributing questionnaires to 86 respondents. Data were collected using a Likert-scale-based questionnaire, and hypothesis testing used descriptive analysis techniques using SmartPLS 4 software. This study uses Outer Model testing, namely convergent Validity, Discriminant Validity, composite reliability and Inner Model testing, namely R-Square and Bootstrapping. The results of the study indicate that (1) workload has a positive and significant effect on employee performance. So the higher the workload, the higher the employee performance will be. (2) Workload has a positive and significant effect on work motivation. The higher the workload, the greater the motivation that arises in an employee. (3) Work motivation has a positive and significant effect on employee performance. If employees are motivated to work, their performance will be higher and improve. Conversely, if employees are less motivated, they will not be able to do their work well, so their performance will be less than optimal. (4) Work motivation can mediate between workload and employee performance. Employees who have high motivation can complete high workloads because this motivation encourages them to do their work with more enthusiasm and can determine efforts to achieve predetermined goals. e and Bootstrapping. The results of the study indicate that (1) workload has a positive and significant effect on employee performance. So the higher the workload, the higher the employee performance will be. (2) Workload has a positive and significant effect on work motivation. The higher the workload, the greater the motivation that arises in an employee. (3) Work motivation has a positive and significant effect on employee performance. If employees are motivated to work, their performance will be higher and improve. Conversely, if employees are less motivated, they will not be able to do their work well, so their performance will be less than optimal. (4) Work motivation can mediate between workload and employee performance. Employees who have high motivation can complete high workloads because this motivation encourages them to do their work with more enthusiasm and can determine efforts to achieve predetermined goals.

This study aims to thoroughly examine the influence of menu variety, taste, and price on customers' purchasing decisions at CEZ-ROS Restaurant, located in Kediri Regency. Understanding these factors is crucial for the restaurant to enhance customer satisfaction and improve sales performance. The research employs a quantitative approach with an associative research type, designed to explore relationships between variables. The sampling technique used is accidental sampling, where respondents were selected based on convenience and their availability during the data collection period. This method allows for practical and efficient data gathering from actual restaurant customers. Data analysis involves several statistical tests to ensure accuracy and reliability. Initially, validity and reliability tests were conducted to confirm the suitability of the questionnaire. Then, multiple linear regression analysis was used to determine how menu variety, taste, and price individually and collectively influence purchasing decisions. Additionally, t-tests assessed the significance of each independent variable, while the F-test evaluated their simultaneous effect. The coefficient of determination (R²) provided insight into how much variation in purchasing decisions could be explained by these variables. The results indicate that menu variety, taste, and price significantly impact purchasing decisions both individually and together. Specifically, customers prefer restaurants offering a diverse menu, delicious food, and reasonable pricing. The F-test confirms the strong combined effect of these factors on consumer behavior. However, the coefficient of determination also suggests that while these variables are important, other external influences such as service quality, ambiance, and promotions may also affect purchasing decisions. Overall, this study highlights that CEZ-ROS Restaurant should focus on maintaining menu diversity, enhancing taste quality, and setting competitive prices to attract and retain customers effectively.

Human resources (HR) play a crucial role in determining the success of an organization. PT Indomarco Prismatama is a leading company in the modern retail sector, operating the Indomaret minimarket network that provides essential daily needs for the community. Within this context, employee performance becomes a critical factor that directly influences business continuity and service quality. However, several issues remain, such as high absenteeism, low motivation, and disharmonious workplace relationships. These conditions highlight the importance of effective leadership styles and a strong organizational culture in enhancing employee performance. This study aims to analyze the influence of leadership style and organizational culture, both partially and simultaneously, on employee performance at PT Indomarco Prismatama, Kelapa Gading Branch. The research employed a quantitative approach with an associative design. The population consisted of 102 employees, with a sample of 81 respondents determined using Slovin’s formula. Data were collected through a Likert-scale questionnaire and analyzed using validity and reliability tests, multiple linear regression, t-tests, and F-tests to examine the relationships among variables. The findings reveal that leadership style significantly influences employee performance, while organizational culture also has a positive and measurable effect. Furthermore, the simultaneous influence of both variables shows a significant impact on improving performance. These results indicate that a combination of effective leadership and a supportive organizational culture plays a vital role in enhancing productivity and achieving organizational goals at PT Indomarco Prismatama, Kelapa Gading Branch.

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 examines the comparative profitability of PT Unilever Indonesia Tbk before and during the boycott issue that emerged as part of the Boycott, Divestment, and Sanctions (BDS) movement in 2023. Profitability was selected as the focus because it is a key financial performance indicator that reflects the company’s ability to generate returns under changing social and economic pressures. The research aims to evaluate differences in financial performance using three indicators: Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) across two periods, namely before the boycott (2021–2022) and during the boycott (2023–2024). Employing a quantitative descriptive-comparative approach, the study analyzed financial ratios and applied the Wilcoxon Signed-Rank Test. The findings reveal a decline in ROA from 30.20% (2021) and 29.29% (2022) to 28.81% (2023) and 20.99% (2024), as well as a drop in NPM from 14.56% and 13.02% to 12.49% and 9.59% during the boycott period. Conversely, ROE increased to 156.74% in 2024, largely driven by a sharper decline in equity compared to net profit. Nevertheless, statistical testing indicates no significant difference in profitability between the two periods. These results suggest that while profitability trends weakened, the boycott had no statistically significant impact, implying that investor and consumer responses were not strong or sustained enough to materially affect financial performance.

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 aims to determine the effect of career development and organizational culture on employee performance at the Bima City Social Service. The research method used is quantitative with an associative approach. The sample in this study was 35 people who were civil servants. Data collection techniques were carried out using questionnaires, and data analysis included validity tests, reliability tests, classical assumption tests, multiple linear regression, t-tests, and f-tests. The results of the study indicate that career development has a positive and significant effect on employee performance. Organizational culture also has a positive and significant effect on employee performance. Simultaneously, career development and organizational culture have a positive and significant effect on employee performance. These findings indicate the importance of training, fair career opportunities, and an open and collaborative work culture in improving employee performance. Therefore, the Bima City Social Service is advised to continue improving career development and strengthening an organizational culture that supports performance. In addition, this study also highlights the importance of management's role in creating an environment that supports career development and a positive organizational culture. Fair and transparent career development not only provides opportunities for employees to improve their skills and knowledge but also motivates them to contribute more to organizational goals. Likewise, an inclusive and collaborative organizational culture can increase mutual trust, effective communication, and cooperation among employees, thus creating a work environment conducive to improved performance. The research concludes that these two factors—career development and organizational culture—interact to optimize employee performance. Therefore, the Bima City Social Service needs to continue developing policies that support both aspects, such as regular training, fair promotion programs, and the development of a work culture that emphasizes collaboration and appreciation for employee performance.

This study aims to examine the influence of host interaction and flash sale discounts on consumer interest in live shopping on Shopee among the community in Surabaya City. The research employs a quantitative approach using a structured questionnaire as the primary data collection method. A total of 96 respondents, all of whom actively engage in online shopping via Shopee, were selected as the study sample. Data analysis was conducted using SPSS, applying both t-tests and F-tests to evaluate the hypotheses. The t-test results reveal that host interaction significantly affects consumer interest, with a t-count value of 5.252 exceeding the t-table value of 1.986, and a significance level of 0.000, which is below the 0.05 threshold. Similarly, flash sale discounts also demonstrate a significant effect on consumer interest, with a t-count value of 3.217 surpassing the t-table value of 1.986, and a significance level of 0.002, indicating statistical significance. Furthermore, the F-test results indicate that host interaction and flash sale discounts have a simultaneous and significant influence on consumer interest, as evidenced by an F-count value of 26.37 exceeding the F-table value of 3.9434, with a significance level of 0.000. These findings suggest that both host interaction and flash sale discounts play a crucial role in shaping consumer purchasing interest during live shopping events. The results highlight the importance for resellers and online sellers to enhance host engagement skills and strategically implement time-limited discount offers to attract and retain consumers. In the increasingly competitive e-commerce environment, optimizing these two factors may significantly contribute to improving customer engagement and driving sales performance. This research provides practical insights for online retailers seeking to strengthen their marketing strategies on live shopping platforms

This study aims to analyze the influence of career development and job training on employee performance, with work motivation as an intervening variable, at the Pakan Rabaa Community Health Center in Lima Puluh Kota Regency. The background of this study is based on the importance of improving the quality of human resources through career development strategies and targeted job training programs, as well as the role of work motivation as a driving factor for employee performance. The research method used is Structural Equation Modeling (SEM) with the Partial Least Square (PLS) approach. Data were collected through distributing questionnaires to 66 respondents who are employees of the Pakan Rabaa Community Health Center. The results of the study show several important findings. First, career development has a positive and significant effect on work motivation. Second, job training has a positive but insignificant effect on work motivation. Third, career development has a positive but insignificant effect on employee performance. Fourth, job training has a positive and significant effect on employee performance. Fifth, work motivation has a positive but insignificant effect on employee performance. Sixth, career development has a positive but insignificant effect on employee performance through work motivation as an intervening variable. Seventh, job training also had a positive but insignificant effect on employee performance through work motivation as an intervening variable. This finding indicates that although career development and job training have a positive relationship with performance, the effect is not always significant when mediated by work motivation. Other factors beyond work motivation may also influence employee performance at the Pakan Rabaa Community Health Center. This study recommends that management strengthen career development and job training programs relevant to employee needs, while identifying other motivational factors that can further enhance performance.