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Dea Anisa br Bukit; Chindy Vepayosa Sitepu; Nazwa Helva; Najwa Inayah; Khansa Devatiha

Jurnal Manajemen Kewirausahaan dan Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The study aims to improve the passion fruit syrup production system at Harisma Home Industry, which has been hindered by an inefficient facility layout and complicated raw material flow. These issues lead to longer processing time, higher operator workload, and reduced production capacity. To solve this, the research uses the Activity Relationship Chart (ARC) and Total Closeness Rating (TCR) to evaluate and redesign the layout. TCR results show that the Raw Material Warehouse has the highest priority with a score of 119, requiring an Absolutely Important (A) relationship with the Production Room. The Parking Area and Waiting Room also fall into the Absolutely Important category, as they support smooth movements of materials and visitors. Meanwhile, the Toilet has a Very Important (E) relationship with the Waiting Room due to comfort and accessibility needs. Based on these proximity requirements, a new layout was designed by placing the Raw Material Warehouse next to the Production Room to create a faster and more efficient material flow. Other facilities were rearranged to minimize unnecessary movement. This new layout is expected to streamline processes, reduce congestion, and enhance overall capacity and operational performance.

Ulfa Rahma Dhini; Endang Sri Andayani; Syukri Ghozali; Muji Endah Palupi

Jurnal Riset Rumpun Ilmu Bahasa 2025 Pusat riset dan Inovasi Nasional

This study examines the effectiveness of digital storytelling in enhancing the speaking skills of secondary EFL learners. The research responds to persistent challenges in speaking instruction, particularly students’ limited fluency, low confidence, and insufficient exposure to meaningful communicative tasks. Using a mixed methods design, the study involved an eight week intervention in which students created scripted digital stories through narration, multimedia editing, and collaborative production. Quantitative data were collected through pre-test and post-test assessments measuring fluency, pronunciation, vocabulary, and coherence, while qualitative data were obtained through observations, interviews, and student reflections. The findings reveal substantial improvements in speaking performance, especially in fluency and coherence, accompanied by increased engagement, reduced speaking anxiety, and heightened self awareness during the storytelling process. These results highlight that digital storytelling provides repeated oral practice and authentic communicative opportunities that support learners’ linguistic and affective development. The study offers implications for English teachers and curriculum designers by demonstrating that technology supported narrative tasks can be integrated into regular instruction to foster more interactive, creative, and student centered speaking learning environments.

Nasution, Dito Aditia Darma; Br Barus, Mika Debora

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

This study examines the influence of good governance principles on village fund utilization effectiveness in Indonesia. Using a quantitative approach with Structural Equation Modeling - Partial Least Squares (SEM-PLS), we analyze data from 385 village officials across five provinces in Indonesia. The research integrates stewardship theory and agency theory to explain how transparency, accountability, participation, and rule of law affect village fund management performance. Results demonstrate that transparency (β=0.342, p<0.01) and accountability (β=0.287, p<0.01) significantly enhance village fund utilization effectiveness, while participation (β=0.219, p<0.05) shows moderate influence. Rule of law (β=0.156, p>0.05) does not significantly affect fund utilization, suggesting implementation challenges. The model explains 68.4% variance in village fund utilization effectiveness (R²=0.684). This study contributes to governance literature by providing empirical evidence from emerging economies and offers practical implications for policymakers to strengthen village-level financial management through enhanced transparency mechanisms and accountability systems. The findings highlight the critical role of good governance in achieving sustainable rural development goals.

Indriyani Sinurat; Oslan Juliana Simbolon; Petra Aprianti Gultom; Miska Irani Tarigan

International Journal of Economic, Social and Development Sciences 2025 International Forum of Researchers and Lecturers

The digital era demands that organizations be fast-moving, adaptable, and innovative. With the advancement of information technology, changes in work methods, global competition, and stakeholder demands are becoming increasingly complex. Knowledge Management (KM) plays an important role as a strategic mechanism for identifying, acquiring, storing, sharing, and utilizing knowledge to improve organizational effectiveness and efficiency. In this context, knowledge management becomes one of the important elements for organizations to enhance performance. Knowledge management is not just about collecting data or information, but how organizations can store, share, create, and utilize knowledge to gain a competitive advantage. This article aims to analyze the importance of knowledge management for organizational performance in the digital age, including how the digital era changes the dimensions of knowledge management, how knowledge management contributes to organizational performance, the challenges faced, and their implications. The data obtained for this study were gathered from observations thru interviews with relevant parties and a literature review study by examining the results of empirical research from the past five years (2020–2025). The method used was descriptive literature analysis of 15 scientific articles from accredited national journals. The analysis focuses on the relationship between knowledge management dimensions (knowledge creation, storage, sharing, and application) and organizational performance indicators (financial performance, innovation, productivity, and customer satisfaction). The study results show that the implementation of knowledge management significantly contributes to improving organizational performance, both directly thru increased efficiency and effectiveness of work processes, and indirectly thru strengthening a culture of innovation and organizational learning. This article asserts that an organization's success in the digital age is not solely determined by its ability to adopt technology, but also by its ability to manage and leverage knowledge as a strategic resource. Therefore, knowledge management needs to be systematically integrated into the organization's digital strategy, accompanied by strengthening a learning culture, human resource training, and adaptive information technology systems.

Rahmi Rahmi; Arozzi Adhikara; Intan Silviana Mustikawati

Jurnal Kesehatan dan Kedokteran 2025 Lembaga Pengembangan Kinerja Dosen

Nosocomial infections, such as Surgical Site Infections (SSI), phlebitis, and Urinary Tract Infections (UTI), continue to challenge hospital service quality, including at Dharmais Cancer Hospital. The performance of Infection Prevention and Control Link Nurses (IPCLNs), key in executing the Infection Prevention and Control (IPC) program, remains suboptimal, with delays in reporting, inaccurate surveillance documentation, and weak coordination with the IPCN team. This study aims to analyze the effect of training and work motivation on IPCLN performance, with supervision as a moderating variable that strengthens the relationship. Using a quantitative approach, the study employed multiple linear regression and moderated regression analysis (MRA) on data from 43 IPCLNs selected through total sampling. A structured, valid, and reliable questionnaire was used for data collection. The results showed that training, motivation, and supervision had a significant effect on IPCLN performance. Training and motivation had a positive impact, while supervision not only had a direct effect but also moderated the relationship between training, motivation, and performance. These findings emphasize the importance of structured training, motivation enhancement, and sustainable supervision to improve the IPC program's effectiveness. The practical implication is the need for integrated managerial strategies to strengthen the role of IPCLNs in reducing infection risks and improving hospital service quality.

Ading Rahman Sukmara

Jurnal Manajemen Kewirausahaan dan Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of work stress and work discipline on the effectiveness of human resources (HR) in employees of the Communication and Information Service (Diskominfo) of Ciamis Regency. The effectiveness of human resources is crucial for the success of government agencies in public services and information technology management, where the optimal performance of employees is influenced by stress management and discipline levels. This study adopted a quantitative-descriptive method by distributing questionnaires to 40 respondents who were selected through random sampling techniques. The data testing included validity, reliability, and multiple linear regression analysis tests to test the relationship of independent variables (work stress $X_1$ and work discipline $X_2$) to bound variables (HR effectiveness $Y$). The results of the analysis show that work stress and work discipline simultaneously have a significant effect on the effectiveness of human resources. Partially, work stress has a negative influence, indicating that increased work stress tends to reduce the effectiveness of human resources. On the contrary, work discipline has been shown to have a positive effect, showing that the higher the employee's discipline, the more their work effectiveness will increase. Therefore, the conclusion emphasizes that increasing the effectiveness of human resources requires the implementation of effective work stress management and the establishment of a consistent work discipline culture. This effort is important to create a conducive work environment, increase productivity, and strengthen the performance of the state civil apparatus in supporting an electronic-based government system and digital public services.

Syahdina, Aang; Azzahra, Nuraeni; Rizky, Rheza Difa Nur; Wulandari, Elok Setya; Suwandi, Davina Salsabilla +1 more

Jurnal Manajemen Bisnis Digital Terkini 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of the Current Ratio (CR), Return on Assets (ROA), and Debt to Equity Ratio (DER) on Company Value in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research uses a quantitative approach with secondary data obtained from 27 out of 46 banking companies selected through purposive sampling. Data analysis was conducted using panel data regression with Eviews 10, supported by several classical assumption tests including normality, multicollinearity, and heteroscedasticity tests. Further analyses include multiple linear regression, t-tests, F-tests, and the Adjusted R² to evaluate the overall model fit. The partial test results show that the Current Ratio has a significant positive effect on Company Value, indicating that higher liquidity strengthens market perception of firm performance. Meanwhile, Return on Assets does not show a significant effect, suggesting that profitability alone is not a determining factor for firm valuation in the banking sector during the observed period. The Debt to Equity Ratio demonstrates a significant positive effect, implying that investors consider leverage an important indicator in assessing banking performance. Simultaneously, all three variables significantly influence Company Value. These findings highlight the importance of liquidity and leverage in shaping investor appraisal of banking companies in Indonesia.

Saputra, Hendra

Jurnal Teknik Sipil 2025 Faculty Of Engineering University 17 August 1945 Semarang

This research proposes an alternative model for predicting the plasticity potential of clay soils, updating the previous model developed by Firincioglu and H. Bilsel. The alternative lies in the use of the fine fraction content (FC) as the predictive variable, replacing the percentage of sand fraction content (SC) previously suggested. The analysis was conducted on 61 low-plasticity clay (CL) soil samples, classified using the Casagrande and Moreno-Maroto systems, by examining the relationship between consistency limits (LL, PI), grain fractions (sand, silt, clay), and related parameters (FC, sand-silt-clay spectrum, and sand fraction ratio). The correlation analysis results show significant findings, including a strong positive correlation between sand content and the sand ratio (SR), as well as a negative correlation between sand content and FC, and between FC and SR. The performance of the substitute Casagrande quadratic model [2] reveals the best predictive accuracy among the proposed models ( [1], R² =0.90; [3], R²  0.89; [4], R² =0.43; [5], R² =0.93; [6], R² =0.93; [7], R² =0.89; [8], R² =0.89), with the highest R2 value of 0.93, MSE of ≈4.01, and MAE of ≈1.44–1.47. The equation is .

Yaqin, Muhammad Ainul; Huda, Miftahul; Sholahuddin, Sholahuddin

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The low effectiveness of student organizational performance in designing and managing structured work programs presents a major challenge to strengthening the leadership culture at MTsN 1 Probolinggo. This community service program aims to enhance students’ managerial and leadership capacities through performance mentoring for the Intra-Madrasah Student Organization (OSIM), based on innovations in learning management. The methods employed include training sessions, workshops, and continuous mentoring, all designed collaboratively with school stakeholders. The activity stages began with a needs analysis and problem mapping, followed by the development of training modules, the implementation of organizational management training, and interactive workshops aimed at developing adaptive and applicable work programs. The proposed solutions encompass strengthening foundational understanding of organizational management, enhancing the role of members in program planning, and facilitating the implementation of OSIM activities that support the creation of an active learning environment. Evaluation was carried out through pre-tests and post-tests to measure comprehension improvement, field activity observations, and assessments of work program achievement. The results indicate significant improvements in participants’ cognitive and practical skills, particularly in the planning, execution, and evaluation of OSIM programs that are now more structured and goal-oriented. In conclusion, this community service activity successfully reinforced student leadership competencies through an innovative approach to managing student organizations, while also promoting the development of a sustainable culture of collaborative work. Based on the outcomes, it is recommended that this mentoring model be replicated in other madrasahs and that OSIM leadership development programs be systematically integrated into extracurricular curricula to ensure the continuity and expansion of the positive impacts achieved

Imam Fatkhullah; Shofam Amim Mujadid; Tegar Efrizal; Nuriyah Nuriyah

Jurnal Kewirausahaan Cerdas dan Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In the context of modern organizations, performance can no longer be measured solely through short-term target achievements. A strong foundation of quality culture is required to ensure sustainable performance. This study aims to examine the relationship between quality culture and organizational performance sustainability through a modern managerial approach. The method used is descriptive qualitative, employing literature studies and conceptual analysis of theories related to quality management, organizational culture, and performance sustainability. The findings indicate that quality culture holds a strategic role in shaping work behavior, strengthening management systems, and fostering continuous innovation. The application of quality values—such as commitment to continuous improvement, customer orientation, and consistency in process control—contributes to the creation of a productive work environment that is responsive to change. Integrating quality culture into all aspects of the organization also enhances operational efficiency, reinforces teamwork, and promotes data-driven decision-making. These aspects lead to greater performance consistency, improved customer satisfaction, and long-term competitive advantage. Therefore, quality culture does not merely serve as a behavioral guideline but becomes a fundamental pillar in building an adaptive, innovative, and sustainable organization capable of navigating an increasingly complex business environment.

Tias Pornawasari

Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa 2025 Universitas Maritim AMNI Semarang

Bullying behavior in elementary schools, characterized by the intentional harm of others, can manifest as teasing, harsh words, intimidation, and physical actions. It involves aggressive and repeated behavior aimed at demeaning others, which can significantly impact victims. Repeated bullying can lead to psychological issues, hindering students' ability to engage in the learning process, communicate with peers, and interact at home. Bullying in schools can result in mental health problems like anxiety and depression, academic struggles such as poor performance and truancy, and social challenges like difficulty forming relationships. Long-term effects may include trauma, low self-esteem, and even self-harm. To prevent bullying, schools should adopt a holistic approach that includes collaboration with parents and students. Strategies involve character education to promote empathy and respect, establishing clear school policies, and creating a safe, supportive environment. Raising awareness through anti-bullying campaigns and providing psychological support for victims, along with intervention for perpetrators, can further contribute to reducing bullying. Engaging the entire school community in these efforts is crucial to creating a positive, inclusive atmosphere where bullying is actively prevented.

Zakiah Nurul Fitri; Nanda Nur Hafizhah; Hasnah Hasnah; Hasna mustika Zahra; Ani Rahmaindah +4 more

Prosiding Seminar Nasional Ilmu Pendidikan 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Education has long been recognized as a primary determinant of economic progress and human development , yet in the context of a global economy characterized by rapid technological change and the sustainability imperative, the focus shifts from the mere quantity of investment to its effectiveness in fostering sustainable economic growth. Current education systems face significant challenges, including a persistent global "learning crisis" , governance inefficiencies , and a misalignment between curricula and the demands of the labor market, particularly the green and digital economies. Given that existing literature often treats education investment as a static input and fails to holistically integrate sustainability and governance into the optimization process , this conceptual article aims to bridge these theoretical and empirical gaps by proposing an integrated model for the optimization of education investment for sustainable economic growth. The method involves a conceptual analysis that synthesizes human capital theory , endogenous growth theory , and the economics of sustainability , emphasizing the roles of governance, innovation, and inclusivity as mediating factors. The key finding of the study indicates that optimization necessitates a paradigm shift from input-oriented budgeting toward an outcome-based investment framework that holistically balances three crucial dimensions: efficiency (maximizing learning outcomes) , equity (ensuring inclusive access) , and relevance (alignment with sustainability needs). The resulting policy implications are delineated across the Macro (fiscal integration and sustainability strategies through performance-based funding) , Meso (institutions transform into adaptive innovation centers) , and Micro (enhancement of reskilling, upskilling, and human capital capacity) levels; by achieving this alignment, education successfully transitions from a cost center to a strategic catalyst driving sustained prosperity.    

Muhammad Farizki

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2025 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This study aims to analyze the performance of village officials in providing public services to the community in Sungai Purun Kecil Village, Sungai Pinyuh District, Mempawah Regency, based on Law Number 25 of 2009. The approach used was a normative qualitative approach with descriptive methods, collecting data through interviews, observation, and documentation. The results indicate that village officials have implemented administrative and social services in accordance with public service principles. However, there are obstacles in the aspects of information transparency, timeliness, and work discipline that affect the speed and quality of service. The human resource capacity of village officials also needs to be improved through training and competency development. This study recommends improving discipline, providing easily accessible information media, and increasing community participation in service performance evaluation as strategies to improve the quality of village public services. Thus, this research contributes to the development of effective and sustainable village public service governance.

Putri Natami Nainggolan; Ratna Candra Sari

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

This study analyzes the influence of Ethical Anxiety, Ethical Risk Perception, and Ethical Awareness on students’ Academic Performance, with the use of Generative AI as a mediating variable. The method employed is quantitative, using the SEM-PLS approach with 41 questionnaire items. The results indicate that the instruments are valid and reliable, with R-squared values of 0.727 for Generative AI Usage and 0.705 for Students’ Academic Performance. Surprisingly, Ethical Anxiety and Ethical Risk Perception have a significant positive effect on Generative AI Usage, which partially mediates their impact on Academic Performance. However, mediation does not occur in the relationship between Ethical Awareness and Academic Performance. These findings suggest that ethical factors play an important role, but their influence on AI usage and its impact on academic outcomes is not uniform within the academic environment.

Erie Aulia; Kustini Kustini

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

The purpose of this study is to analyze the extent to which work discipline and the physical work environment influence employee performance at CV X. The research was conducted using a quantitative approach involving all 45 production employees, with a saturation sampling method to ensure that every member of the population was represented. Data were collected through a structured questionnaire using a five-point Likert scale, while hypothesis testing was carried out using the SEM-PLS method to obtain more accurate estimates of the relationships among variables. The results reveal that both work discipline and the physical workplace contribute significantly to performance improvement. The physical work environment shows a positive and meaningful effect on employee performance, as indicated by a path coefficient of 0.464, a T-statistic of 2.309, and a P-value of 0.002. Similarly, work discipline also demonstrates a constructive influence, supported by a path coefficient of 0.403, a T-statistic of 2.786, and a P-value of 0.006. Based on the R-square value of 0.701, the two variables collectively explain 70.1% of the variance in employee performance. These findings highlight the importance of fostering disciplined work behavior while simultaneously enhancing environmental conditions in the workplace. Improving the physical layout, comfort, and safety, along with reinforcing consistent adherence to organizational rules, can substantially elevate performance outcomes at CV X.

Sri Wahyuni; Ika Devy Pramudiana; Aris Sunarya

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

This study evaluates the implementation of Government Regulation Number 94 of 2021 concerning Civil Servant Discipline, assessing its impact on enhancing the effectiveness and accountability of public administration within Sidoarjo Regency. Civil servant discipline constitutes a critical instrument in bureaucratic reform oriented towards good governance and high-quality public services. This research employs a qualitative approach utilising William Dunn's policy evaluation model, which encompasses the dimensions of effectiveness, efficiency, adequacy, responsiveness, and appropriateness. Data were collected through documentary analysis of prevailing legislation, local government performance reports, SAKIP (Government Agency Performance Accountability System) reports, SPIP (Government Internal Control System) reports, and digital human resource management system documents. Data analysis was conducted qualitatively, employing source triangulation to ensure the validity of the findings. The evaluation results indicate that Government Regulation 94/2021 is effective in reducing work procedure deviations, enhancing public service consistency, and strengthening accountability through clear audit trails. Integration with the 'Smart ASN' (State Civil Apparatus) and 'e-Kinerja' (e-Performance) systems reinforces the objectivity of performance assessments and minimises subjectivity. However, challenges persist regarding aspects of organisational culture, supervisory capacity, and the quality of infraction documentation. This study concludes that consistent disciplinary enforcement, when integrated with performance management systems, serves as a driving force for bureaucratic effectiveness and accountability. It further accelerates the consolidation of regional bureaucratic reform, fostering a bureaucracy that is professional, maintains high integrity, and is responsive to societal needs.

Atika Sulastri; Yuni firayanti; Marhamah Marhamah

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the marketing strategies implemented by CV Mitra Agung to increase consumer purchasing interest in the Sungai Pinyuh District. Using a qualitative descriptive approach, data collection was conducted through in-depth interviews, direct observation, and documentation studies. The results of the analysis indicate that the implementation of an integrated marketing mix (product, price, place, and promotion) has been significantly successful in increasing both consumer purchasing interest and loyalty. The main supporting factors for this success include offering products with consistent quality, setting competitive prices compared to competitors, active and creative promotions, especially through the use of social media, and selecting a strategic and easily accessible business location. Despite showing positive results, this study also identified several challenges faced by the company, namely limited operational capital and limited market reach, which need to be addressed for future business development. Based on these findings, several important recommendations are provided, These include continuous innovation in product variants, optimizing and maximizing the use of digital media platforms to increase brand awareness, and improving the quality of customer service. These recommendations are expected to help CV Mitra Agung expand its market share, improve sales performance, and ensure business sustainability.

Mia Kusmiati; Avinash Pawar; Asep Gema Nurochmat; Hari Imbrani; M. Syahrudin +1 more

International Journal of Entrepreneurship and Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this study is to analyze the strategic role of the Green Human Resource Information System (Green HRIS) in bridging the transformation of human resource management with the demands of Environmental, Social, and Governance (ESG) principles, specifically examining how Green HRIS contributes to sustainable HR practices, organizational performance, and digital HR transformation. Using a Systematic Literature Review (SLR) approach, this study identifies, evaluates, and synthesizes prior research by conducting a structured search across major academic databases—Scopus, Web of Science, Springer, Elsevier, and Wiley—for publications from 2020 to 2025 that address green HRM, HR digitalization, sustainable HR practices, and ESG integration. The review process includes screening titles, abstracts, and full texts, extracting key data, and categorizing findings into environmental, social, and governance dimensions. The results demonstrate that Green HRIS strengthens ESG implementation by reducing paper usage, lowering carbon emissions, and promoting sustainable HR practices such as digital recruitment and e-learning, while also improving governance through enhanced transparency, accountability, regulatory compliance, and real-time reporting. Empirical evidence indicates that Green HRIS fosters employee engagement, organizational innovation, and the development of green competitive advantages. Practically, the study highlights how organizations, policymakers, and HR managers can utilize Green HRIS to optimize digital transformation and meet ESG requirements, thereby reinforcing legitimacy and long-term competitiveness within the green economy. This research offers originality as one of the first systematic reviews addressing Green HRIS in the ESG era, integrating theories such as the Resource-Based View, Technology Acceptance Model, and organizational sustainability theory, while also mapping trends, best practices, and gaps for future research.

Ni Made Ari Wahyuni; Anak Agung Gde Putu Widanaputra

International Journal of Entrepreneurship and Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Firm value reflects investors’ perception of a company’s success, which is generally measured through its stock price. To enhance firm value, companies are required to manage their operations with integrity, efficiency, and professionalism, while safeguarding stakeholders’ interests through the implementation of Good Corporate Governance (GCG). GCG establishes a framework governing the relationships among shareholders, management, creditors, and the government in relation to their respective rights and responsibilities. In addition to GCG, environmental performance also plays an important role in influencing firm value. Effective corporate management should therefore align with the three dimensions of the Triple Bottom Line framework: profit, people, and planet. This study aims to obtain empirical evidence on the effect of Good Corporate Governance implementation and environmental performance on firm value. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. A total of 41 companies were selected as samples using the purposive sampling method. Data were collected from the official IDX website (www.idx.id) and the respective companies’ official websites. The data were analyzed using multiple linear regression analysis. The results indicate that the independent board of commissioners, board of directors, and environmental performance have a positive and significant effect on firm value. However, the audit committee does not have a significant effect on firm value.

Permata Pebester Natalia Hutahaean; Hamdani Dahyufi; Andriansah Andriansah

Studi Administrasi Publik dan ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study analyzes performance measurement frameworks and accountability mechanisms in public service delivery through a comprehensive literature review of studies published between 2015 and 2025. Although models such as the 3E (economy, efficiency, effectiveness) and IOO (input–output–outcome) frameworks are widely used in public administration, evidence indicates that their implementation often falls short due to data limitations, bureaucratic resistance, and limited utilization of performance results in decision-making. The literature also highlights a persistent gap between theoretical performance frameworks and actual public service practices, particularly in capturing service quality and meaningful outcomes for citizens. Recent studies emphasize that citizen satisfaction and public perception are essential indicators that must be integrated into contemporary performance measurement systems. This study concludes that performance measurement and accountability are interdependent mechanisms that require strengthened organizational capacity, relevant indicators, and a culture of evidence-based improvement to enhance public service quality.