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Maria Teofilda Albina; Wilhelmina Mitan; Amanda Yecci Noeng

Proceeding of the International Conference on Economics, Accounting, and Taxation 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of systematic risk and stock liquidity on stock returns. This study is an associative study with a clause approach. The variables used are independent variables, namely systematic risk and liquidity, and the dependent variable, namely stock returns. The population of this study is banking companies listed on the Indonesia Stock Exchange for 5 years (2019 - 2023). The sampling method uses a purposive sampling method with a sample size of 41 companies. The type of data used is secondary data with data collection techniques through documentation. The data analysis technique uses multiple linear regression analysis with the analysis tool used for testing is the Statistical Program for Social Science (SPSS) 25. The results of statistical tests show that systematic risk partially affects the level of stock returns, and liquidity also affects the level of stock returns. Then the results of simultaneous testing show that the variables systematic risk and stock liquidity affect the level of stock returns.  

Pesta Gultom; Dewi Sinta Sianipar; Yokhebeb Zega; Prycillia Putri Dwi Vani; Bernadetha Manurung

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Micro, Small, and Medium Enterprises (MSMEs) have a significant role in the economy, including MSMEs in the culinary sector such as Putri Ice Cream Business. Decision making related to optimal resource allocation is crucial to increase the efficiency and profitability of MSMEs. This study aims to apply the linear programming method with the primal simplex algorithm to minimize production costs in the case study of Putri Ice Cream MSME. The objective function is to minimize the total production cost, as well as the limitations related to the availability of main raw materials and machine production capacity. Data on main raw materials and machine production capacity were obtained from the Putri Ice Cream MSME which was the case study. The results of the study show that the application of the primal simplex method produces an optimal solution that provides recommendations for product combinations for each type of Putri Ice Cream with minimal production costs. Sensitivity analysis was also conducted to test the stability of the optimal solution to changes in capital. This study provides a practical contribution to Putri Ice Cream MSME in optimizing their resource allocation and increasing cost efficiency through a quantitative approach.    

Teuku Ali Wabiansyah; Elly Kusumawati; Anak Agung Istri Sri Wahyuni; Rizqi Aini Rakhman

Jurnal Riset Rumpun Ilmu Teknik 2025 Pusat riset dan Inovasi Nasional

The Influence of Dry Bulk Cargo Discharge Activities on the Occurrence of Short Cargo at PT. Terminal Trluk Lamong Dry bulk unloading activities using grab ship unloaders (GSU) and conveyors often result in an unloading process that differs from the specified loading plan, resulting in a quantity of dry bulk cargo that is lower than stated in the document, known as short cargo.This research uses an associative quantitative method to determine the relationship between loading duration (X1), cargo volume (X2), and short cargo (Y), as well as the simultaneous influence of each factor on short cargo. Multiple linear regression data analysis techniques are used to test the hypothesis, and the data are processed using the SPSS version 27 program. The results showed that unloading duration and cargo volume have a significant, though partial, effect on short cargo. They have an influence of 176.5% and 0.6%, respectively. The variables of loading duration and cargo volume cause short cargo to occur simultaneously. Thus, each factor has an 85.2% simultaneous influence on short cargo, while the remaining 14.8% is influenced by factors outside the scope of the study.

Aisyah Rizqa Ayundra; Yuningsih Yuningsih

International Journal of Management Science and Business 2025 International Forum of Researchers and Lecturers

Motivating human resources is essential for enhancing organizational performance and achieving company objectives. This study explores the influence of work motivation and organizational commitment on organizational citizenship behavior among employees at RRI Bandar Lampung. Data were collected through a Likert-scale questionnaire from 84 respondents and analyzed using multiple linear regression. The findings support the first hypothesis, indicating that work motivation positively and significantly affects organizational citizenship behavior. However, the second hypothesis reveals that organizational commitment has a negative and statistically insignificant impact on organizational citizenship behavior. The study recommends that organizations actively engage employees in decision-making processes and ensure equal opportunities for all. Additionally, providing employee training programs to support career development is advised. A limitation of this research is its relatively small sample and population size. Future studies should consider incorporating additional variables that could affect motivation, commitment, and citizenship behavior.

Ni Putu Diah Indrawati; Ni Putu Sri Harta Mimba

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Based on data from the Faculty of Economics and Business, Udayana University, interest in pursuing a master’s degree in accounting remains very low, while the demand for individuals with a strong educational background, good work ethic, and professionalism continues to increase. A master’s degree is a level of education that can be pursued after completing undergraduate studies (S1). This study aims to empirically examine the influence of career motivation, family support, cost, and duration of education on students’ interest in continuing their studies to the master's level in accounting. This research differs from previous studies in terms of location and the theoretical framework used. The population in this study consists of undergraduate accounting students from the 2021 cohort at universities in Bali that offer a master’s program in accounting. The sample was determined using probability sampling, specifically simple random sampling, resulting in 305 respondents. The data analysis technique used is multiple linear regression analysis. The results show that career motivation, family support, and duration of education have a positive and significant influence on students’ interest in pursuing a master’s degree in accounting, while education costs have a negative and significant influence.

Liana Azzachra; Nyimas Atika; Lidia Oktamarina

Inovasi Pendidikan dan Anak Usia Dini 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to determine whether there is an influence of parenting patterns on the independence of children in orphanages in Alang-alang lebar sub- district. The method used in this study is quantitative with a correlational research type. The population of this study was all children aged 5-6 years who lived in orphanages in Alang-alang lebar sub-district. The sample in this study was 20 children in orphanages in Alang-alang lebar sub-district with a random sampling method. Data collection techniques used were observation, questionnaires and documentation. After collecting the results of the questionnaire answers that had been distributed, the researcher processed the data using the SPSS Version 26 Program. The data analysis used was validity testing, reliability testing, simple linear regression, hypothesis testing and determination coefficient testing. After the analysis test was carried out, the calculated t > t table (8.956 > 2.093) and sig< 0.005 were obtained. Because the calculated t > t table, Ho was rejected and Ha was accepted, meaning that there was an influence of parenting patterns on the independence of children in the Alang-Alang Lebar Sub-district Orphanage.

M Akmal Ramadhani; Khalil Nawawi; Tika Kartika

JUREKSI (Journal of Islamic Economics and Finance) 2025 STIKes Ibnu Sina Ajibarang

The rapid development of technology has led to increased use of the internet. Nowadays, almost the entire population of Indonesia uses the internet for online shopping. Through e-commerce, consumers can order products. This research was conducted to test the effect of Free Shipping, cash on delivery and customer reviews on e-commerce Shoppe purchase decisions on Uika Bogor Islamic Economics Students. This study uses quantitative research methods. The population in this study is a student of Islamic Economics UIKA Bogor with a sample of 105 people. Data collection techniques through observation, interviews and questionnaires, data analysis techniques used are multiple linear regression analysis. This study uses the SPSS 26.0 program. The results of hypothesis testing obtained Value t count Free Shipping (2.167) > t table (1.983), t count cash on delivery (2.871) > t table (1.983) and t count customer review (2.787) > t table (1.983) with significant level < 0.05. Thus H_1, H_2 and H_3 are accepted. Simultaneous testing results (test F), obtained the value of F count (16.918) > F table (2.69) with a significant level of 0.000 < 0.05. The results of this study can be concluded that free shipping, cash on delivery and customer reviews affect the decision to purchase online at e-commerce Shopee Islamic Economics Students UIKA Bogor.

Hidayat, Nurul; Mardiah, Aenun; Amran, Arini; Vebriansyah, Vebriansyah

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

This study aims to optimize sales profit at the MSME Batagor Bandung Tarakan by applying the Simplex method in linear programming, supported by the POM-QM for Windows software. Profit optimization plays a crucial role in strategic decision-making, particularly in determining the optimal daily production quantities to enhance operational efficiency, maximize the use of raw materials, and meet market demand effectively. The Simplex method was chosen for its ability to solve linear optimization problems involving multiple constraints and variables, providing accurate mathematical solutions to achieve maximum profit. This research utilizes daily production data as the basis for analysis, which is then processed using the Simplex method in POM-QM. The results show that implementing the Simplex method can increase daily profits from IDR 634,000 to IDR 831,408 through a more efficient production combination. The study concludes that the Simplex method, when applied via the POM-QM software, is an effective tool for daily production decision-making and can support MSMEs like Batagor Bandung Tarakan in improving their competitiveness and business sustainability.

Dewa Ayu Meilia Santi Dewi; Anak Agung Gde Putu Widanaputra

Jurnal Visi Manajemen 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

This research aims to obtain empirical evidence of the influence of length of education, education costs, and career motivation on accounting students' interest in continuing the double program. This research was conducted on students of the Undergraduate Accounting Study Program, Faculty of Economics and Business, Udayana University. The sampling method used was a nonprobability sampling method with a purposive sampling technique. Data collection was carried out using a survey method on 163 respondents. The data analysis technique used is multiple linear regression analysis. The research results show that length of education, education costs, and career motivation have a positive effect on accounting students' interest in continuing the double program.  

Dedi Muliadi

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2025 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study analyzes the influence of Employee Training and Employee Development on Work Productivity at Sinar Maju Indonesia Company. Using a quantitative approach with a survey design, data was collected through a questionnaire distributed to 30 employees. Data analysis using simple linear regression showed a regression coefficient of 0.75. These results indicate that there is a positive and significant influence between Employee Training and Employee Development on Work Productivity at Sinar Maju Indonesia Company. An increase in training intensity is associated with an increase in work productivity. These findings support the importance of investing in Employee Training and Employee Development to improve performance and efficiency in companies. Therefore, it is recommended that the management of Sinar Maju Indonesia Company continue and even improve its Employee Training and Employee Development programs to maximize their potential and achieve the company's goals. This research contributes to the development of human resources in the industrial sector and can be a reference for future research.

Jordy Aldo Pattiasina; Ambarwati Soetiksno; Jean R. Asthenu

Jurnal Media Administrasi 2025 Universitas 17 Agustus 1945 Semarang, Indonesia

Archives management plays a crucial role in ensuring the accountability of an organization, as proper management of archives can enhance transparency and operational effectiveness. Based on observations made at the Maluku Province Regional Library and Archives Office, several issues were identified within the current archiving system. One of the key problems is the lack of knowledge about proper archives management, which causes significant barriers during the archiving process. The office employs two archivists with high school and diploma (D3) education backgrounds. Although they have attended archives management training, the current system remains ineffective, which in turn affects work efficiency, particularly in the process of searching for archives. In many instances, the required archives are either difficult to locate or entirely missing. This study aims to assess the impact of archives management on work efficiency at the Maluku Province Regional Library and Archives Office. The research employs quantitative analysis with a sample size of 42 employees. Data were collected through a survey method, using a questionnaire to capture relevant information from the participants. Simple linear regression analysis conducted using SPSS 24 revealed that archives management accounts for 35% of the variance in work efficiency, while the remaining 65% is influenced by other factors. The findings suggest that effective archives management has a positive and significant impact on employee work efficiency. Based on the results, several practical implications are suggested: (1) the current archiving system should be maintained and improved for better performance, (2) training and development programs should be implemented to enhance the skills of archivists, (3) archivists should be equipped with specialized skills in archives management to improve overall efficiency, and (4) ongoing coaching and mentorship for archivists should be provided to ensure continuous improvement.

Fitriansyah Nusi; Melizubaida Mahmud; Ardiansyah Ardiansyah; Radia Hafid; Meyko Panigoro

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The purpose of this study is to determine the effect of self-confidence on student learning motivation at Junior High School 1 Suwawa Tengah. This study uses a quantitative approach, with a Survey research method. The data used are primary data obtained from distributing questionnaires to students at Junior High School 1 Suwawa Tengah. The number of samples drawn in this study was 51 respondents. The data analysis technique used simple linear regression with the help of the SPSS program. The results of the analysis, the study showed that there was a positive and significant influence between self-confidence and student learning motivation at Junior High School 1 Suwawa Tengah. The comparison of the t-count values obtained is still greater than the t-table value so that Ho is rejected. Thus, at a confidence level of 95%, it can be concluded that there is a positive and significant influence of self-confidence on learning motivation. The coefficient of determination value of the previously obtained regression model is 0.170, this value means that 17% of the variation in learning motivation is explained by the self-confidence of a student.

Palahudin Palahudin; Zikri Aulia; Muhamad Syarief Yunizar; Nendi Setiawan Junian; Muhamad Wildan Lesmana +1 more

Jurnal Manajemen Kreatif dan Inovasi 2025 International Forum of Researchers and Lecturers

Kue cubit lumer is a traditional snack that is increasingly popular in Indonesia, especially among children and teenagers. This cake has a soft texture with a melting center. This study aims to optimize the production of kue cubit lumer using linear programming method with simplex analysis through Microsoft Excel Solver to determine the optimal production quantity of three variants: original, cheese, and chocolate. The calculation results show that the production of 2 pcs of original cubit cake, 4 pcs of cheese, and 4 pcs of chocolate will generate maximum profit of Rp124,000 per day. The simplex method proved effective in solving production optimization problems by maximizing the use of raw materials and increasing profitability. This study provides guidance for businesses to manage production efficiently to meet market demand and significantly increase profits. This study proves that the simplex method is effective in solving production optimization problems to achieve maximum profit.

Rosita Riski Rahayu; Agoeng Karyanto; Dedi Hidayat

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of training and compensation on employee performance at the Women's Empowerment, Child Protection, and Family Planning Office of Waropen Regency, and to identify variables that have a dominant influence. The focus of the study is directed at efforts to improve employee performance through measurable and targeted human resource development strategies. This study uses a quantitative descriptive method with data collection techniques through field observation, questionnaire distribution, and document review. The study population includes all 39 employees of the office, with a census sampling technique so that all members of the population are respondents. The research instrument was tested for validity and reliability, while data analysis was carried out using multiple linear regression tests and t-tests using the SPSS version 23 program for Windows. The test results show that training has a significant effect on employee performance, with a significance value of 0.011 and a calculated t of 2.678 > t table 2.02269. Furthermore, compensation also has a significant effect on employee performance, with a significance value of 0.009 and a calculated t of 2.755 > t table 2.02269. Beta coefficient analysis shows that compensation has the most dominant influence on employee performance, with a Standardized Coefficient Beta value of 0.440. This finding indicates that improving training quality and providing adequate compensation can contribute significantly to employee performance in local government agencies. Planned, task-relevant training accompanied by fair compensation will motivate employees to perform optimally. Based on the research results, it is recommended that management strengthen competency-based training programs and review the compensation system to better align with employee contributions. This is expected to serve as a policy basis for efforts to improve performance and achieve organizational goals sustainably.

Putri Aulia Husain; Roy Hasiru; Fatmawaty Damiti; Melizubaida Mahmud; Ardiansyah Ardiansyah

Jurnal Ekonomi dan Pembangunan Indonesia 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze the influence of social assistance program utilization on the poverty level in Pelita Hijau Village, Bonepantai Sub-District, Bone Bolango Regency. This research utilizes a quantitative approach with a descriptive method. The sample consists of all 57 recipients of social assistance in the form of BLT (Bantuan Langsung Tunai or Direct Cash Assistance) and BPNT (Bantuan Pangan Non-tunai or Non-Cash Food Assistance) in Pelita Hijau Village. The data collection techniques used in this research include initial observations, questionnaires, and documentation. The data analysis technique applied is simple linear regression. The findings indicate a positive and significant influence of social assistance on the poverty level, with the determination coefficient value from the regression model obtained at 0.300. The findings also showthat the correlation coefficient (R) suggests a moderately strong influence. The determination coefficient (R Square) represents the percentage of the influence of variable X (social assistance) on variable Y (poverty level). In contrast, the remaining70% in influencedby other variables not examined in this research.

Desma Wati; Deswalantri Deswalantri; Wedra Aprison; Hidayani Syam

Jurnal Publikasi Ilmu Psikologi. 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

This study was motivated by the existence of online tutoring users ruangguru at SMA Negeri 5 Bukittinggi and aims to determine how much influence online tutoring (Ruangguru) has on the learning outcomes of students at SMA Negeri 5 Bukittinggi. This study uses a quantitative research method with a simple regression approach. The sampling technique uses purposive sampling where the sampling is based on certain considerations, the sample of this study was students in grades 1, 2, and 3 at SMA N 5 Bukittinggi totaling 65 people. Data were obtained through a questionnaire using a Likert scale that had been tested for validity. Data validity techniques use validity and reliability tests. Statistical testers with assumption test analysis (normality and linearity), linear regression analysis, hypothesis testing (F test and R2 test). Based on the analysis and data from the research results processed using the SPSS 22.0 computer program, it shows that partially it can be seen that the Variable X Ruangguru Online Learning Guidance on student learning outcomes has a constant of 19.993 and a coefficient value of 0.323 has a significance of 0.200> 0.05. It can be concluded that there is an influence of Ruangguru Online Learning Guidance on Student Learning Outcomes. Based on the Simultaneous test, the influence of Ruangguru Online Learning Guidance on Learning Outcomes is that f count 75.083> f table 2.90 and has a significant figure of 0.000 <0.05. This means that there is a Positive influence between Ruangguru Online Learning Guidance on Student Learning Outcomes at SMA N 5 Bukittinggi. With a determination coefficient value obtained of 0.544, this means that there is an influence of 29.59%, while the rest is influenced by other variables that are not studied.

Andrean Putra Kurniawan; Desy Anggraeni

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2025 Pusat Riset dan Inovasi Nasional

This study aims to determine the Influence of Task Complexity, Time Budget Pressure, Audit Experience, and Due Professional Care on Audit Quality in Auditors at Public Accounting Firms in the South Jakarta Region in 2025. The data sampling technique is through the distribution of questionnaires directly to respondents using the purposive sampling method. The population in this study is auditors who work in 7 Public Accounting Firms and obtained 47 auditors who are sampled in this study. This study uses multiple linear regression analysis techniques and uses the Statistical Package For The Social Science (SPSS) version 22 and Microsoft Excel 2019 program test tools. The results of this study prove that the variable of task complexity has a positive and significant effect on audit quality, while time budget pressure, audit experience, and Due Professional Care have no effect on audit quality.

Dian Agustiar; Heri Prabowo; C Tri Widiastuti

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Financial problems are not only caused by low income, but financial difficulties can also arise if there are errors in financial management such as incorrect use of credit, and lack of financial planning. Therefore, financial literacy is needed for someone in managing their financial resources to be able to adjust to income and lifestyle in the modern era like today. The purpose of this study is to determine the effect of financial literacy, financial technology, financial risk, financial attitudes and financial income on financial management (study on the community of Kertasari Village, Banjarharjo District, Brebes Regency). This study uses a survey approach for its quantitative research design. The population used is the community in Kertasari Village with a population of 994 heads of families, having personal income, and being the head of the family. In determining the sample, the author uses the Slovin formula so that the number of samples obtained is 100 samples. The data analysis methods used are instrument testing, classical assumption testing, multiple linear regression testing, and hypothesis testing. The data obtained in this study were then processed using the IBM SPSS Statistics 23 program. The results of the study show that financial literacy has a positive and significant effect on financial management, financial technology has no effect on financial management, financial risk has a positive and significant effect on financial management, financial attitudes have a positive and significant effect on financial management, and financial income has a positive effect on financial management.

Putu Jenny Natasia; Putu Yudi Setiawan

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Umah Lokal Coffee Roastery is a business engaged in the production and marketing of coffee beans. This study aims to optimize the production combination to maximize profits using the Linear Programming method. This method enables the company to determine the optimal production quantity for each type of product, namely Telek Beans, Barong Beans, Jauk Beans, Gerbera, and Daisy. The analysis results indicate that the optimal production combination includes producing 128 units of Telek Beans, 155 units of Jauk Beans, 85 units of Gerbera, and 189 units of Daisy, while the production of Barong Beans is discontinued. Implementing this strategy has the potential to increase profits by Rp1,124,417 or 6.4%. This research contributes to the development of more efficient production strategies in dealing with resource constraints.  

Susila Widhiyanti; Hesti Sadtyadi; Ratna Setyaningsih

Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) 2025 LPPM Universitas 17 Agustus 1945 Semarang

This study There is ineffective communication in Wonogiri Market which causes failure in negotiation. Ineffectiveness in negotiation also makes sellers and buyers not have a purchase agreement, sometimes there is a compulsion of sellers so that the goods they sell are immediately sold out so that many other traders compete to provide lower prices. This study aims to determine whether or not there is an influence of communication on the success of negotiations between sellers and buyers in Wonogiri Traditional Market. This study is a quantitative study with a simple linear regression analysis method. This research was conducted in Wonogiri traditional market, on sellers and buyers in March - May 2025. The population of this study was 110 sellers, while the sample used was 84 sellers. The data analysis technique used simple linear regression with the help of the SPSS 25 program. Based on the results of the study and data analysis, it shows that there is an influence of interpersonal communication on the success of negotiations in Wonogiri Traditional Market of 0.581.