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Puput Melati; Ida Budiarty

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

This study investigates the impact of education on the economic empowerment of women in Lampung Province during the 2019 to 2023 period. Despite advancements in educational access, significant gender disparities persist in Indonesia, particularly in Lampung, affecting women's participation in the workforce and political decision-making and contributing to wage gaps. This research aims to analyze how different levels of education influence women's political participation, their involvement in the labor force, and the proportion of their wages relative to men. Employing a quantitative descriptive approach with panel data regression analysis, the study utilizes secondary data from the Central Statistics Agency (BPS) and the National Labor Force Survey (SAKERNAS) across 15 regencies/cities in Lampung. Key findings reveal that while higher education (university level) significantly boosts women's labor force participation and wage proportion, secondary education (SMA) plays a more dominant role in fostering political engagement. Furthermore, the study confirms a persistent gender wage gap, with men's participation having a larger impact on wage proportion. These results underscore the critical role of education in women's empowerment and advocate for targeted policies to enhance educational access, promote equitable wages, and address systemic discrimination to achieve sustainable gender equality in Lampung

Muhamad Saepudin; Mohammad Taufik Azis; Surono Surono

Jurnal Kendali Akuntansi 2025 International Forum of Researchers and Lecturers

This study aims to evaluate the influence of Ownership Concentration and Media Exposure on Firm Value, with Corporate Social Responsibility (CSR) acting as a mediating variable. The research focuses on plantation sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. A purposive sampling technique was applied to select 12 companies, resulting in 48 observational data points. Data were analyzed using panel data regression with the assistance of EViews 12 software. The findings reveal that Ownership Concentration and Media Exposure significantly affect CSR. Furthermore, CSR has a positive influence on Firm Value. However, Ownership Concentration does not have a direct or indirect effect on Firm Value. Meanwhile, Media Exposure does not directly affect Firm Value, but it indirectly contributes through the mediation of CSR. These findings reinforce the role of CSR as a strategic signal in shaping market perceptions of corporate sustainability and reputation.

Alsha Fianingsih Putri; Sigit Puji Winarko; Faisol Faisol

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of firm size, profitability, and liquidity on firm value in the transportation and logistics sector listed on the Indonesia Stock Exchange during 2020–2023. This study uses a quantitative approach with secondary data obtained from annual financial reports. The sample was selected through purposive sampling and resulted in 11 companies over 4 years, totaling 44 observations. Panel data regression analysis was performed using STATA-14. The results show that partially, firm size and liquidity do not significantly affect firm value, while profitability has a significant positive effect. Simultaneously, all three variables significantly affect firm value. This finding implies that profitability is a main concern for investors when assessing firm value.

Gilbert Laurent; Lilis Sulandari; Niken Purwidiani; Ita Fatkhur Romadhoni

Jurnal Nakula : Pusat Ilmu Pendidikan, Bahasa dan Ilmu Sosial 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Pasta dough, or fresh pasta, is a flour-based food product that is popular globally but has limitations in shelf life. This study aims to develop an innovative pasta dough by adding kluwek (Pangium edule), a local Indonesian ingredient, to enhance flavor, texture, aroma, and color. Kluwek was chosen due to its bioactive compounds, such as tannins, healthy fats, and minerals, as well as its potential as a natural flavor enhancer (umami) and preservative. This experimental study used variations of kluwek addition (8%, 10%, 12%) to the basic pasta dough (wheat flour, egg, salt). Data were collected through organoleptic tests by 30 panelists (trained and semi-trained) to evaluate color, aroma, taste, texture, and overall preference, as well as laboratory tests for proximate analysis (moisture, protein, fat, fiber, ash, carbohydrates, and tannins). The organoleptic test results showed that the 12% kluwek concentration produced pasta with a moderately brown color (score: 3.10), a moderate aroma (3.07), a sufficiently savory taste (3.03), and a chewy texture (3.43), which was significantly preferred over the 8% and 10% concentrations (p<0.05). Proximate analysis revealed superior nutritional content, including protein (13.80%), healthy fats (5.10%), fiber (2.05%), and tannins (0.41%). The moisture (24.05%) and ash (0.31%) levels met the SNI 3551:2015 standard for fresh pasta. In conclusion, the addition of 12% kluwek produces pasta with acceptable sensory properties and higher nutritional value. This innovation not only enriches the diversification of locally sourced pasta products but also opens opportunities for the commercialization of functional foods. Recommendations for further research include shelf-life stability testing, cyanide residue toxicity assessment, and formulation optimization with other additives.  

Faidah Rizkiah Ritonga

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to confirm the effect of liquidity and profitability performance on the performance of the company’s value in the cement sector company in Indonesia. The data used in this study are secondary data with panel data types that combine time series and cross section data from annual reports. The population and samples of research are sub-sector companies registered on ISSI or the Indonesian Sharia Stock Index for annual report pulished consistently for the 2013 period -2022. A number of 5 companies on the ISSI for a period of  10 years so that the number of samples used is 50 samples. The analysis method used is quantitative with panel data regression analysis. The research results show that liquidity performance has a partial influence on company value with a significance level of 0.018. Meanwhile, partial profitability performance does not have an influence of 0.6104 on company value. Meanwhile, simultaneously, the current ratio liquidity and ROA profitability variables have no effect on company value with a significance level of 0.2838.

Mury Rahadi; Doddy Irawan; Eko Julianto

International Journal of Mechanical, Electrical and Civil Engineering 2025 Asosiasi Riset Ilmu Teknik Indonesia

This study presents an evaluation of the cooling load capacity in the departure apron corridor area at Supadio International Airport using the Cooling Load Temperature Difference (CLTD) method. The objective of the research is to assess whether the current air conditioning (AC) is adequate to meet thermal comfort requirements in a tropical climate characterized by high humidity and strong solar radiation. A detailed field survey was conducted at Gate 3, a glass-dominated corridor that experiences significant heat gain from solar exposure. Empirical data including temperature profiles, material properties, occupancy levels, and equipment specifications were collected over a two-week period using digital instruments. Using the CLTD method, the heat contributions from walls, roof, glass surfaces, occupants, lighting, and air infiltration were quantified. The results revealed that the installed AC (2 PK) only delivers about  of the required cooling load, with the total load estimated at 66,448 BTU/hr. The dominant sources of thermal gain include the roof and east-facing glass panels. The study recommends AC resizing, glass shading implementation, and improved insulation to enhance energy efficiency. This research contributes practical insights for HVAC optimization in airport infrastructure within hot-humid climates.

Nadya Septian Monica; Dwi Susilowati

JURNAL ILMIAH EKONOMI DAN BISNIS 2025 LPPM Universitas Sains dan Teknologi Komputer

This research examines the impact of the open unemployment rate, average years of schooling, and population growth on poverty levels in districts and municipalities across East Java Province during the 2019-2023 period. By employing panel data regression and a quantitative approach, the study identifies key determinants of poverty and visualizes their geospatial distribution. The findings indicate that the open unemployment rate significantly increases poverty, whereas the average years of schooling significantly reduces it. On the other hand, population growth exhibits a positive but statistically insignificant effect. A simultaneous test confirms that the independent variables collectively influence poverty, contributing 99.03% to its variation. The study underscores the importance of improving access to education, creating employment opportunities, and managing population growth as essential strategies for poverty alleviation. These findings are intended to serve as a foundation for strategic and sustainable poverty reduction policies in East Java.

Putri Nur Hasanah; Muhammad Iqbal Pribadi; Rahman Anshari

JURNAL ILMIAH EKONOMI DAN BISNIS 2025 LPPM Universitas Sains dan Teknologi Komputer

This study aims to examine the influence of profitability and firm size on financial distress  in companies operating within the consumer cyclicals sector listed on the Indonesia Stock Exchange during the 2021–2023 period. Financial distress  was assessed using the Altman Z-Score model. A quantitative approach was employed, utilizing purposive sampling to select a final sample of 101 companies. The analysis was conducted using panel data regression with a fixed effect model. The results indicate that profitability has a positive and statistically significant effect on financial distress , while firm size exerts a negative and significant influence. These findings suggest that companies with higher profitability are generally more resilient to financial distress , whereas larger firms may still be exposed to financial vulnerabilities if not managed effectively.

Shiti Maysaroh; Gatot Nazir Ahmad; Andy Andy

Riset Ilmu Manajemen Bisnis dan Akuntansi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of capital structure, profitability, and sales growth on firm value in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. A quantitative research method was employed. The sample consisted of 62 companies selected through purposive sampling, based on the criterion of consistently publishing annual financial reports throughout the study period. The data analysis technique used was panel data regression with the aid of EViews software. The results indicate that capital structure, as measured by the Debt to Equity Ratio (DER), has a positive effect on firm value. Profitability, measured by Return on Equity (ROE), has a negative effect on firm value. Sales growth has no significant effect on firm value. Additionally, firm size as a control variable does not affect firm value.

Laras Ayu Dita; Herlitah Herlitah; Fatimah Fatimah

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to see whether there is an influence between education proxied by the average length of schooling, gross regional domestic product (GRDP), and the realization of regional expenditure on poverty in the Regency / City of Nias Islands. The research method of this article is a quantitative method with multiple linear regression analysis techniques. The data used in this study are secondary data obtained through the central statistics agency and the Directorate General of Fiscal Balance (DJPK) of the Ministry of Finance in the form of panel data from five regencies / cities in Nias Islands in 2014-2023. Based on the partial analysis results, the education variable and the realization of regional expenditure have a positive and significant effect on the poverty rate. Meanwhile, gross regional domestic product and has a negative and significant effect on poverty in the Nias Islands region, which is seen from the probability value which is smaller than (0.05). The research variable can explain the Y variable by 0.950220 or 95% and the rest is explained by other variables outside the study.

Mar’Atun Sholeha; Ernie Hendrawaty

International Journal of Islamic and Economic Education 2025 International Forum of Researchers and Lecturers

Capital structure is a strategic decision made by companies in determining the combination of debt and equity financing. Financial market dynamics can influence companies' strategies for obtaining financing for expansion, operations, or financial restructuring. Companies have the flexibility to determine when and how to obtain financing by considering market conditions, a practice known as market timing. This study aims to examine the impact of market timing on capital structure and to determine the persistent long-term effects of market timing. The research focuses on non-financial companies that conducted an initial public offering (IPO) in 2020-2021, with a population of 105 companies. A purposive sampling technique was employed, using specific criteria, resulting in a sample of 65 companies. The data used are secondary data analyzed using multiple linear regression with panel data. The results indicate that market timing, measured by the market-to-book ratio, has a significant negative impact on capital structure. The study also shows that market timing, does not have a persistent impact on capital structure in the long term. Companies tend to take advantage of momentum when stock valuations are high by conducting initial public offerings, while in the long term, companies tend to make adjustments, so the impact of market timing does not last long.

Handayani, Ira; Ndaru Prasastono; Karinta Ulayya Bulan Az Zahra

Jurnal Pengembangan IPTeks Seni Kuliner, Tata Rias, dan Desain Mode 2025 Akademi Kesejahteraan Sosial Ibu Kartini Semarang

The objective of this study was to assess the sensory acceptability of Italian Meringue Butter Cream in terms of texture, aroma, color, and taste, using varying proportions of sweeteners. The research was carried out in the Culinary Arts Laboratory of the Ibu Kartini Academy of Social Welfare. An experimental approach was employed, utilizing a Completely Randomized Design (CRD). The study involved three treatments with different ratios of granulated sugar to stevia: F1 (220 g : 20 g), F2 (150 g : 25 g), and F3 (80 g : 30 g). A total of 35 untrained panelists participated in the hedonic sensory evaluation. The resulting data were analyzed using the non-parametric Kruskal-Wallis test, followed by the Mann-Whitney U test at a 95% confidence level (α = 0.05). The findings revealed that the variation in sweetener proportions significantly influenced the panelists’ preferences regarding aroma, texture, color, and taste. Among all formulations, the F1 treatment received the highest level of overall acceptance.

Dwi Wulandari; Faisol Faisol; Diah Nurdiwaty

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The food and beverage subsector of the manufacturing industry, despite experiencing positive growth, still faces challenges in maintaining financial performance stability, such as high operational costs, suboptimal capital structure, and efficiency differences across company scales. This study aims to examine the effect of operational efficiency, leverage, and firm size on financial performance, both partially and simultaneously, in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The sample consists of 16 companies selected using purposive sampling, with a total of 48 observations. This research applies a quantitative approach using panel data regression analysis and hypothesis testing through partial (t-test) and simultaneous (F-test) methods with STATA version 14. The best model used is the Random Effect Model (REM), selected through Chow, Hausman, and Lagrange Multiplier tests. The findings indicate that leverage has a significant negative effect on financial performance when tested partially, while operational efficiency and firm size do not have a significant partial effect. However, when tested simultaneously, operational efficiency, leverage, and firm size significantly influence the financial performance of food and beverage manufacturing companies listed on the IDX.  

Arsipah Arsipah; Taufik Azis; Surono Surono

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of Good Corporate Governance mechanisms on financial performance in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The GCG mechanism in question includes institutional ownership, board of directors, board of commissioners, and audit committee. The company's financial performance is measured using the Return on Assets (ROA) indicator. This research approach uses quantitative methods with panel data regression analysis techniques. The population in this study consisted of all infrastructure companies listed on the IDX during the observation period, and purposive sampling technique was used to determine the sample in accordance with certain criteria. The test results show that partially, only the audit committee variable has a positive and significant effect on financial performance. Meanwhile, the variables of institutional ownership, board of directors, and board of commissioners did not show a significant effect. These findings reinforce the importance of the audit committee's role in overseeing and ensuring effective governance to support the improvement of the company's financial performance.

I Kadek Dwi Purnawan; Made Heny Urmila Dewi

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

As a developing country with one of the highest populations in the world, Indonesia possesses an abundant workforce in terms of its working-age population. Among the 38 provinces, Bali has consistently shown the highest labor force participation rate. However, a more detailed view from 2010 to 2024 reveals that the proportion of the working-age population classified as part of the labor force has experienced fluctuations. This study aims to analyze both the simultaneous and partial effects of the unemployment rate, education, and regional minimum wage on the labor force participation rate (LFPR) in Bali Province from 2010 to 2024. The study was conducted in Bali Province, using secondary data published by Statistics Indonesia (BPS). The analysis technique employed in this study is panel data regression. The results of the panel regression test indicate that the most appropriate model is the Fixed Effects Model. The findings show that the variables of unemployment rate, education, and regional minimum wage simultaneously have a significant effect on the labor force participation rate in Bali Province. Partially, the unemployment rate has a negative but insignificant effect, education has a positive and significant effect, and the regional minimum wage has a negative and significant effect on the labor force participation rate in Bali Province. It is recommended that the government and private sector collaborate in formulating appropriate policies to increase labor force participation by improving the quality of education and designing minimum wage policies that align with both labor needs and market capacity to pay wages.

Ni Putu Ayu Wianda Radita Sari; I Made Endra Kartika Yudha

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

This study is motivated by the crucial role of government spending and domestic investment (PMDN) in driving economic growth, particularly in Bali Province, which is heavily reliant on the tourism sector and vulnerable to external shocks such as the COVID-19 pandemic. The objective of this research is to analyze the influence of government expenditure in the general services and infrastructure sectors, as well as domestic investment, on Bali’s economic growth during the 2014–2023 period, both simultaneously and partially. This study employs panel data combining cross-sectional and time-series data from 9 regencies/cities in Bali Province over a 10-year period (2014–2023), using a Random Effect Model (REM) approach after conducting the Chow test, Hausman test, and Lagrange Multiplier test. The results show that, simultaneously, all independent variables significantly influence economic growth. Partially, government spending in general services, infrastructure, health, and education sectors has a positive and significant effect. Meanwhile, expenditure in economic services, domestic investment (PMDN), and the COVID-19 variable have a positive but statistically insignificant effect on economic growth in Bali Province. It is recommended that local governments improve the effectiveness of economic sector spending, promote equitable distribution of domestic investment, and accelerate economic diversification to reduce dependency on tourism and strengthen regional economic resilience.

Muhammad Ihsan; Gatot Nazir Ahmad; Andy Andy

Jurnal Penelitian Manajemen dan Inovasi Riset 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of leverage (DER), free cash flow (FCF), and operational efficiency using inventory turnover (ITO), and receivables turnover (RTO) on company value, with company size as a control variable, in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2018–2023 period. The method used is panel data regression with the Fixed Effect Model approach. The results of the study show that leverage has a significant negative effect, and inventory turnover has a significant positive effect on the company's value. Meanwhile, FCF and RTO had no significant effect, while company size had a negative effect. Robustness checks with PBV as proxy for alternative values showed relatively consistent results. These findings support the signal theory, that operational efficiency and a well-managed financial structure can strengthen investors' perception of a company's value.

Ingkasari Salamao; Rita Ismawati

Antigen : Jurnal Kesehatan Masyarakat dan Ilmu Gizi 2025 LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

Mung beans and moringa leaves are food ingredients rich in energy and protein. These ingredients can be utilized by substituting mung bean flour and adding moringa leaves in the production of sapik cake. This study aims to determine the effect of mung bean flour substitution and moringa leaf addition on the acceptability (color, aroma, texture, and taste) and nutritional content of sapik cake as an alternative high-energy, high-protein snack. This research employed a true experimental design with a Completely Randomized Design (CRD) method. The formulations consisted of mung bean flour at 10 g, 15 g, 20 g, and 25 g, combined with moringa leaves at 5 g and 7 g, resulting in four different formulas. Data collection used a hedonic test on a 1–6 scale with 30 semi-trained panelists. Data analysis was conducted using the Kruskal-Wallis test and the Mann-Whitney post hoc test. The results showed significant effects on aroma, texture, and taste. The best formulation was H1K1, containing 10 g mung bean flour and 5 g moringa leaves. Its nutritional content per 100 g included 362.13 kcal energy, 15.76 g protein, 48.98 g carbohydrates, and 7.47 g fat.

Dewa Ayu Putu Pradnya Mastuti; Desak Nyoman Sri Werastuti; Lucy Sri Musmini; Pradnya, Ayu

Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaann, lingkungan, sosial dan tata kelola terhadap harga saham dan profitabilitas sebagai pemoderasi. Populasi dalam penelitian ini yaitu perusahaan indeks ESGLeader30 yang terdaftar pada Bursa Efek Indonesia (BEI). Sampel yang digunakan berdasarkan kriteria yang telah ditentukan. Analisis data menggunakan regresi data panel dengan berbantuan software Eviews 12. Hasil penelitian menunjukkan bahwa: (1) Ukuran Perusahaan berpengaruh terhadap Harga Saham. (2) Lingkungan, sosial dan tata kelola tidak berpengaruh terhadap Harga Saham. (3) Profitabilitas tidak mampu memoderasi pengaruh Ukuran Perusahaan terhadap Harga Saham. (4) Profitabilitas mampu memoderasi pengaruh Lingkungan, sosial dan tata kelola terhadap harga saham.

Kurniawan, Priscilla Angel; Menik Indrati

Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

The study was conducted to investigate how profitability, capital structure, and company size affect company value, company size acts as a moderator variable. There are independent variables Profitability and Capital Structure and dependent variables, Company Value, while Company Size acts as a moderator factor. The study focused on companies in the healthcare sector listed on (IDX) from 2021 to 2023, and identified 13 companies that met the established criteria, resulting in a total of 39 observation data points. The analysis used the panel data regression method, with Econometric Views (Eviews). The findings of this study reveal that profitability has a significant positive impact on company value. The value of a company is positively influenced by its capital structure. In addition, company size plays an important role in moderating profitability and company value, as well as the relationship between capital structure and company value. This study is a valuable consideration for investors and shareholders when evaluating financial statements to make investment decisions.