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Steven Wijaya; Muhammad Jusman Syah

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

This study aims to analyze the influence of company characteristics, including Current Ratio, Debt to Asset Ratio, and Company Size, on Financial Performance. The population studied consists of companies in the F& B sector listed on the IDX during the period 2020-2024. The sample in this study was selected using the purposive sampling method. Out of the 24 companies listed in the sector, 3 companies were eliminated because they did not meet the established criteria, resulting in a final sample size of 21 companies. To test the influence of independent variables on the dependent variable, the multiple linear regression analysis technique was applied. The research results show that Company Size has a positive and significant effect on financial performance, while the Debt to Asset Ratio has a negative and significant effect on financial performance. On the other hand, the Current Ratio does not show a significant effect on financial performance. However, the Current Ratio does not appear to significantly affect financial performance. While it is a measure of liquidity, the results of this study suggest that liquidity alone does not guarantee profitability or financial success. It is possible that other factors, such as market conditions or management practices, may play a more dominant role in influencing financial performance. Overall, this research emphasizes the need for companies in the F&B sector to carefully manage their debt levels and consider the benefits of growing their company size to improve financial performance. Future studies could explore the role of other factors, such as operational efficiency and market conditions, to gain a more comprehensive understanding of what drives financial success in the industry.

Zulhendry Zulhendry

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

The development of Islamic banking plays a crucial role in driving economic growth through the principles of fair finance. However, the performance of Islamic banks still faces challenges in maintaining stable profitability. Two key factors often cited as determinants of performance are risk management and customer satisfaction. On the one hand, effective risk management is necessary to control problem financing, while on the other hand, customer satisfaction fosters loyalty and funding stability. However, the existing literature tends to examine these two aspects separately, thus lacking a complete picture of their integrative relationship with profitability. This study, a systematic literature review (SLR), aims to analyze the relationship between risk management, customer satisfaction, and profitability of Islamic banks, as well as their implications for economic growth. The review process adopted the PRISMA 2020 protocol, encompassing academic publications from 2015–2025 from various databases. Article selection was conducted using strict inclusion and exclusion criteria, ensuring that only relevant studies were further analyzed. The study's findings demonstrate two key pillars supporting Islamic banking performance: effective risk management—particularly in controlling problem financing—and a high level of customer satisfaction, which supports loyalty and the stability of third-party funds. However, the findings also indicate a methodological gap. The literature rarely develops models that examine the simultaneous influence of risk management and customer satisfaction on profitability. Furthermore, the limitations of qualitative research and the weaknesses of customer satisfaction measurement instruments hinder a more comprehensive understanding. In conclusion, this study emphasizes the importance of developing a more integrative theory of Islamic banking performance. Future managerial strategies should emphasize the harmonization of risk management and service orientation, so that Islamic banks not only maintain profitability but also contribute more significantly to economic growth.

Riksa Candra Nugraha; Nurhadi Nurhadi; R. Faiz Listyanda

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study aims to analyze the results of Tungsten Inert Gas (TIG) welding joints made of 6061 aluminum with variations in current strength on mechanical properties. The current strength variations include 120 A, 140 A, and 160 A. The research method was conducted through laboratory testing, including impact testing, tensile testing, and microstructure testing. The results of the study indicate that variations in current strength have a significant effect on mechanical properties and weld joints. A current strength of 120 A produces a more uniform distribution of ferrite and pearlite phases in the weld zone compared to other variations. This is due to the electrical current during the welding process, which affects the heat input and cooling rate, consequently influencing the microstructure. As the current strength increases, the heat input increases, leading to changes in the material's phase composition and properties. Additionally, tensile test results showed an increase in tensile strength with increasing current strength, indicating that the welding process at higher current strengths contributes to improved material bonding and strength. Microstructure analysis revealed a more homogeneous phase distribution at higher current levels, which contributes to better weld quality and performance. This study provides valuable insights into how variations in current strength can be optimized for improved mechanical properties in TIG welding of 6061 aluminum, offering a basis for better control of welding parameters in industrial applications.

Gifa Inayah; Hari Subagio

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

Employee performance is a crucial factor in supporting a company's success, particularly in the tourism sector, which demands optimal human resource quality. Factors such as work motivation, work environment, and work discipline are believed to significantly influence employee performance. However, the extent to which these three factors contribute to improved employee performance in tourism companies still requires empirical research. This study aims to determine the partial effect of work motivation, work environment, and work discipline on employee performance at PT. Wisata Titiannusantara Pelangi. The study population comprised all 40 employees, with the sampling technique using the saturation method (sampling the entire population). Data analysis was performed using multiple linear regression processed using SPSS version 22. The results show that work motivation has a positive and significant effect on employee performance, meaning that the higher an employee's motivation, the better their performance. The work environment also proved to have a positive and significant effect on performance, indicating that a comfortable and supportive work environment can improve employee performance. Furthermore, work discipline has a positive and significant effect on employee performance, indicating that discipline in carrying out tasks contributes significantly to achieving optimal work results. Overall, this study confirms that motivation, work environment, and work discipline are important factors that must be considered by management in efforts to improve employee performance, especially in companies operating in the tourism sector.

Radika Putri Andini; Muhammad Gandung

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

This research aims to determine the influence of organizational culture and career development on employee performance at PT Sinergi Aitikom, South Jakarta City, both partially and simultaneously. This study uses quantitative methods. The population is all 81 employees. Sampling uses saturated sampling techniques. The analysis methods used are validity testing, reliability testing, classical assumption testing, multiple regression analysis, correlation coefficient analysis (r), determination coefficient analysis and hypothesis testing t-test, f-test. The results show that organizational culture (t-value 7.597> t-table 1.990; sig. 0.000 <0.05), this means that organizational culture partially influences employee performance. Career development (t-value 8.932> t-table 1.990; sig. 0.000 <0.05), this means that career development partially influences employee performance. The f test shows the calculated f value (244.849 > f table 3.11; sig. 0.000 < 0.05), simultaneously organizational culture and career development influence employee performance. The coefficient of determination is 0.859, meaning that 85.9% of the influence between organizational culture and career development simultaneously on employee performance is 85.9%. While the remaining (100-85.9% = 14.1%) is influenced by other variables not studied.

Harjuna Wisam Wirayudha; Asrori Asrori

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The development of automotive technology drives innovation in vehicle support components, including the continuously variable transmission (CVT) system, which plays a crucial role in transmitting engine torque and power to the wheels. One of the main elements in this system is the clutch lining and clutch housing, whose performance significantly impacts motorcycle performance. However, the standard pattern on these components is often not optimal in maximizing power delivery. Therefore, this study was conducted to analyze the effect of modifying the grooves of the clutch lining and clutch housing on engine torque in a 110 cc motorcycle. The research method used an experimental approach by varying the modification pattern on the clutch lining and clutch housing. The test motorcycle with a capacity of 110 cc was tested using a dyno test to measure torque and power at various engine speeds. Each modification variation was then compared with standard conditions to evaluate the resulting performance differences. The results showed that the pattern modifications on the clutch lining and clutch housing significantly increased torque. Several modification variations were able to significantly increase torque at medium to high speeds, thus providing better engine response and more efficient power delivery. Thus, this research contributes to the development of more optimal CVT component designs and has the potential to improve motorcycle performance, especially in the small capacity vehicle segment.  

Nisa Ul Jana; Dwi Pratiwi Wulandari

Jurnal Manajemen Pariwisata dan Perhotelan 2025 International Forum of Researchers and Lecturers

This study was conducted to analyze the influence of transformational leadership and work morale on employee performance at company X, both partially and simultaneously. The study used a quantitative approach with a causal associative design aimed at testing the cause-and-effect relationship between variables. The study population consisted of 37 permanent employees who were also sampled using a total sampling technique, so that the entire population was represented in the study. The main instrument for data collection was a questionnaire using a Likert scale, which allows respondents to provide measurable answers. The collected data were analyzed through multiple linear regression with the help of the SPSS program version 26 to test the influence of each independent variable on the dependent variable. The results showed that the transformational leadership variable obtained an average score of 3.86 which is included in the good category, the work morale variable had an average score of 4.08 also in the good category, and the employee performance variable obtained an average score of 4.17 which is in the good category. Partial regression analysis revealed that transformational leadership has a significant influence on employee performance with a contribution of 40%. Meanwhile, work morale also has a significant influence, although its contribution is smaller at 10%. Simultaneously, both independent variables, transformational leadership and work morale, significantly influenced employee performance, with a combined contribution of 41%. This finding indicates that a transformational leadership style implemented by leaders and high employee work morale can significantly improve performance. However, 59% of other factors outside this study also influence employee performance, such as organizational culture, reward systems, work environment, and intrinsic and extrinsic motivation. Thus, this study emphasizes the importance of implementing transformational leadership and company efforts to improve employee work morale to achieve optimal performance.

Stepanus Maghu

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

This study aims to determine the influence of leadership and work motivation on employee performance at Tiara Dewata Supermarket. The research model used a quantitative descriptive method, and data collection techniques used a questionnaire, using 100 samples. The analytical methods used were multiple linear regression analysis, t-tests, and F-tests to determine the influence of independent variables on the dependent variable. SPSS for Windows version 25 was used for data processing. The results of this study indicate that partially, leadership and work motivation have a positive and significant effect on employee performance, as indicated by values of 0.005 and 0.006, respectively, which are <0.05. Simultaneously, leadership and work motivation have a positive and significant effect on employee performance, with a value of 0.000, which is <0.05. This study recommends that companies pay attention to leadership and work motivation factors to improve employee performance.

Fanny Sumaedi Rabianto; Maria Kristiningsih

Jurnal Pengabdian dan Perubahan Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The high consumer interest in food makes culinary businesses play a crucial role in meeting consumer purchasing interest in culinary. This is a crucial concern and task for all parties, both the government and food producers, to maintain the safety of the food they produce. Both in terms of nutrition, hygiene, safety, halal certification, and so on must be a serious concern for producers. One of the government's programs to ensure food products are safe for public consumption is by issuing distribution permits in the form of PIRT (home industry food) permits and Halal Certification, which are official guarantees from the government, so that food products can be distributed and are safe for consumption by all consumers. PIRT is issued through a supervisory body, namely the Health Office located in a Regency. Along with this, various opportunities to improve marketing performance arise through the marketplace platform. This community service approach uses an empowerment approach to the benefits of PIRT, Halal Certification and digital marketing through the marketplace platform to increase consumer trust in products and marketing performance. Through this service, the product value increases, by obtaining PIRT permits and Halal Certification, and the STIE Gentiaras student product has a wider marketing reach through the marketplace platform.

Syarif Syarif; Firdaus Firdaus

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This study investigates the genealogy of multisectoral social conflict and cultural disintegration in Bima Regency by examining the interplay of political, economic, socio-cultural, and geospatial determinants. Using a qualitative exploratory-critical method, the research employs content analysis, critical discourse analysis, and spatial conflict mapping based on secondary data from government reports, academic literature, and civil society documentation. The results reveal that social conflict in Bima is not simply driven by unequal access to political and economic resources, but also by structural exclusion, historical marginalization, and the erosion of traditional social values caused by uneven modernization and weak institutional performance. Politically, civil servant bias, the persistence of patronage networks, and minimal civic engagement weaken state legitimacy, public trust, and accountability. Economically, the unequal distribution of natural resources, selective access to government assistance, limited economic diversification, and unresolved agrarian disputes intensify socio-economic inequalities and rural discontent. From a geospatial perspective, the contestation over land, identity, ecological zones, and environmental resources reflects the failure of inclusive and participatory spatial development planning. The study emphasizes that the conflict is systemic, complex, and institutionalized, calling for integrated cross-sectoral policies, inclusive political reforms, and spatially participatory strategies. It advocates for institutional reform, the revitalization of local wisdom and social capital, and the reconstruction of a shared cultural identity to restore long-term social cohesion and resilience. In the context of post-decentralization Indonesia, addressing such deep-rooted, chronic conflicts requires not only strategic policy reorientation but also the empowerment of local communities to play meaningful and active roles in planning, governance, and sustainable development processes. Sustainable peace in Bima hinges on a genuine commitment to social justice, inclusive governance, ecological balance, and the preservation of cultural diversity.

Siti Mariam; Hari Subagio

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

This study aims to examine the impact of work environment (X1), work motivation (X2), and job satisfaction (X3) on teacher performance (Y) at SMP Negeri 3 in South Tangerang City. The study employs a quantitative approach with a survey method, and data were collected through the distribution of questionnaires to 40 teachers. The analysis technique used is multiple linear regression with the assistance of SPSS software version 27 to test the impact of independent variables on the dependent variable. The results indicate that the work environment significantly affects teacher performance, with a regression coefficient of 0.534, meaning that the better the work environment, the higher the teacher's performance. Meanwhile, work motivation (X2) does not have a significant effect on teacher performance, with a low coefficient of 0.184, suggesting that motivation is not the main factor influencing teacher performance at SMP Negeri 3 in South Tangerang City. In contrast, job satisfaction (X3) has a positive and significant impact on teacher performance, with a coefficient of 0.559, indicating that higher job satisfaction leads to better performance. The regression equation obtained is Y = -12.759 + 0.534 X1 + 0.184 X2 + 0.559 X3, which reflects the influence of each factor on teacher performance. Based on these results, it can be concluded that the work environment and job satisfaction are important factors in improving teacher performance, while work motivation does not have a significant impact. Therefore, the school administration should focus more on improving the work environment and enhancing teacher job satisfaction to encourage better performance. This study provides recommendations for school managers to address these two factors in efforts to improve teacher performance.

Aghnia Gita Apralia; Rinny Meidiyustiani

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

This study aims to analyze and determine how managerial ownership, firm size, leverage, and capital structure affect financial performance in insurance companies listed on the Indonesia Stock Exchange from 2019 to 2022. The study focused on 15 companies that met the sample criteria and were deemed representative of the Indonesian insurance industry during that period. The data used in this study were sourced from officially published company financial reports. Furthermore, the data was processed using Microsoft Excel 2018 and SPSS version 25 software to ensure accurate analysis results. The analysis method used was multiple linear regression, as it is considered appropriate for testing the influence of more than one independent variable on the dependent variable. This approach allows the researchers to identify whether each independent variable has a significant effect on financial performance when tested simultaneously. The results showed consistent findings across all variables. First, managerial ownership has a positive and significant effect on financial performance. This indicates that the higher the managerial ownership, the better the alignment of interests between managers and shareholders, leading to improved financial outcomes. Second, company size also has a positive and significant effect on financial performance, meaning the larger the company, the better the performance. Furthermore, leverage has been shown to have a positive and significant effect on financial performance. This suggests that optimal use of debt can enhance company performance by providing additional resources for growth. Finally, capital structure also has a positive and significant effect on financial performance, indicating that the right combination of debt and equity can increase company value. Overall, the findings highlight the importance of financial and managerial decisions in shaping the performance of insurance companies in Indonesia during the observed period.

Rachellia Abitha Daniswara; Ika Korika Swasti

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

The shift towards flexible working arrangements (FWA), especially in the context of remote work or work-from-home (WFH) settings, has prompted organizations to rethink how flexibility impacts employee performance. While FWA offers potential benefits such as improved work-life balance and autonomy, it can also create challenges related to time management, coordination, and communication—particularly in the absence of adequate support from supervisors. This study addresses the problem of whether work flexibility alone is sufficient to enhance employee performance, or if perceived supervisor support (PSS) serves as a mediating factor in this relationship. The objective of this research is to investigate the role of PSS as a mediator between FWA and employee performance. A quantitative research method was employed, with data collected via structured questionnaires distributed to 35 employees working under flexible arrangements. The collected data were then analyzed using statistical techniques to assess both direct and indirect relationships among the variables. The findings indicate that while FWA does not directly improve employee performance, it significantly enhances employees’ perception of supervisor support. Furthermore, PSS was found to have a strong positive influence on performance outcomes. These results suggest that flexibility in work arrangements must be complemented by consistent and active supervisory engagement to yield positive effects on employee performance. In conclusion, the study emphasizes that PSS plays a critical mediating role in the FWA–performance link. Organizations seeking to implement or optimize flexible work policies should prioritize supervisor training and engagement strategies to ensure that flexibility translates into measurable performance improvements. Future research may explore these dynamics in larger populations and across different industries.

Tut Wuri Handayani; Suparno Suparno; Aris Toening Winarni

International Journal of Social Science and Humanity 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study investigates the influence of an online attendance system and digital literacy on teacher discipline and performance in elementary schools. A quantitative explanatory research approach was employed to provide empirical evidence regarding these relationships. The research population consisted of 170 elementary school teachers in Bojong District, Pekalongan Regency, who were selected using proportional stratified random sampling to ensure representativeness. Data were collected through a structured questionnaire using a 5-point Likert scale, and analyzed with Structural Equation Modeling (SEM) through the Partial Least Squares (PLS-SEM) approach using SmartPLS 4.0 software. The measurement model evaluation demonstrated strong reliability and validity across all constructs. Cronbach’s Alpha values ranged between 0.820 and 0.872, Composite Reliability between 0.881 and 0.911, and Average Variance Extracted (AVE) between 0.649 and 0.718. Discriminant validity was confirmed based on both the Fornell-Larcker Criterion and the Heterotrait-Monotrait Ratio (HTMT). The structural model showed good predictive relevance with a Goodness-of-Fit (GoF) value of 0.366, indicating a large effect. Hypothesis testing results supported all proposed relationships. Digital literacy was found to positively influence teacher performance, while the online attendance system significantly affected both teacher discipline and teacher performance. Furthermore, teacher discipline was proven to have a positive effect on teacher performance. Mediation testing revealed that teacher discipline acted as a significant partial mediator in the relationships between digital literacy, online attendance systems, and teacher performance. The findings provide empirical validation for the Task-Technology Fit Theory and the TPACK Framework in the context of educational human resource management. This study confirms that digital transformation, through strengthening digital literacy and online systems, represents an effective strategy to improve teacher professionalism and enhance academic quality in elementary schools.  

Muhammad Rafi’i; Mad Yusup; Purbawati Purbawati; Ida Rosanti; Diyaa Aaisyah Salmaa Putri Atmaja

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

This study aims to analyze the causes of component failure in the Power Train system of unit OHT773E CO2278 at PT. Cipta Kridatama, Samarinda, using the Root Cause Failure Analysis (RCFA) method. The Power Train system is responsible for transferring power from the engine to the final drive and other components, making it critical for the operational success of heavy equipment. Therefore, optimal maintenance is essential to prevent fatal failures that could impact the unit's performance. Based on the analysis, the dominant cause of failure is human factors, particularly technician negligence during component installation. This negligence results from a lack of understanding of the procedures and specifications recommended by the manufacturer, leading to incorrect installation of components. This failure impacts the achievement of the component’s expected lifetime, thus shortening the operational life of the components and increasing the risk of more severe damage. This also leads to higher repair costs and reduced unit productivity, resulting in longer downtime. To address this issue, several preventive measures are recommended, such as regular training for technicians to enhance their understanding of correct procedures and specifications, as well as the importance of following manufacturer guidelines during every maintenance and installation process. Additionally, it is advised to conduct routine discussions between technicians and supervisors to ensure that every maintenance step and installation complies with the established procedures. Increased oversight of the installation and maintenance process is also necessary, along with periodic rejuvenation of components to ensure the optimal performance of the Power Train system. Strengthening Preventive Maintenance (PM) practices is also crucial to minimize future damage potential. Implementing these solutions is expected to enhance the reliability of the Power Train system, extend component lifespan, and reduce failure frequency, ultimately improving the overall efficiency and productivity of the company.

Yohanes Kristianto; Asrori Asrori

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study aims to analyze the effect of variations in the Continuously Variable Transmission (CVT) spring constant and the type of fuel on the performance of a 110 CC gasoline motorcycle engine. The CVT system is one of the important components in an automatic motorcycle that functions to transmit power from the engine to the rear wheels efficiently. CVT performance is greatly influenced by the spring constant used, because this component is directly related to the automatic gear ratio shifting process. On the other hand, the type of fuel also has an important role because it is related to the quality of combustion and the efficiency of energy produced by the engine. The test results show that the use of a CVT spring with a constant of 18.05 N/cm combined with Pertamax fuel is able to provide the best engine performance. In this configuration, the engine reaches a maximum power of 7.84 HP at 8200 rpm and a maximum torque of 9.30 Nm at 6200 rpm. This combination is proven to be the most optimal in increasing power and torque, thus providing more responsive acceleration. Furthermore, the use of a CVT spring with a constant of 25.20 N/cm combined with Pertamax also shows quite good performance, namely with a maximum power of 7.38 HP and a maximum torque of 8.56 Nm. Although the results are not as high as the first configuration, this combination is still quite effective in improving engine performance. Meanwhile, when using a spring with a higher constant of 33.69 N/cm, the resulting power tends to decrease to 7.02 HP with a torque of 8.02 Nm. In addition, the initial acceleration in this configuration is less responsive so it is not recommended for optimal performance.

Tarita Intan Soraya; Ratri Wulandari; Wellie Sulistijanti; Wulan Bhakti Pertiwi; Muhammad Sulthan Madany

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2025 Pusat riset dan Inovasi Nasional

Ensuring the delivery of high-quality public services within educational institutions is a critical factor for sustaining student satisfaction, institutional reputation, and overall organizational credibility. Service quality in higher education is often multidimensional and subjective, making its evaluation a challenging process. To address this complexity, the present study integrates the traditional Servqual model with fuzzy logic in order to handle the uncertainty and vagueness associated with human perceptions. The Servqual framework emphasizes five core dimensions of service quality, namely tangibles, reliability, responsiveness, assurance, and empathy, which together provide a comprehensive understanding of institutional service performance. The research was conducted at ITESA Muhammadiyah Semarang, where data collection was carried out through structured questionnaires designed to measure both student expectations and actual perceptions regarding institutional services. In order to capture the imprecise nature of these responses, three types of fuzzy numbers—triangular, trapezoidal, and shoulder fuzzy numbers—were applied to convert the linguistic assessments into measurable values. Subsequently, fuzzy gap analysis was performed to evaluate the discrepancy between expectations and perceptions across the five Servqual dimensions. The results of this analysis highlight that the integration of fuzzy logic into the Servqual model provides a more nuanced and flexible framework for assessing service quality compared to the conventional approach. It reduces the ambiguity in interpreting survey responses, thereby yielding more reliable insights into areas where service performance falls short of expectations. Furthermore, the study demonstrates that each dimension contributes differently to overall satisfaction, with responsiveness and assurance emerging as critical aspects requiring attention. In conclusion, the fuzzy-based Servqual model offers a robust methodological advancement in evaluating service quality within educational settings. The findings not only inform institutional leaders about current performance gaps but also provide actionable insights for continuous quality enhancement, policy formulation, and strategic decision-making to strengthen institutional competitiveness and credibility.

Andi Nurhaeda; Andi Rudy Arfah

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

Banking is a key pillar of the financial system, playing a crucial role as an intermediary between those with excess funds and those in need of financing. In the context of post-pandemic economic recovery in the 2022–2024 period, bank sustainability and resilience, particularly in terms of profit-generating ability, are crucial aspects to consider. This study was conducted to analyze the extent to which capital structure and intermediation efficiency influence the profitability of banks listed on the Indonesia Stock Exchange. Capital structure in this study is proxied by the Capital Adequacy Ratio (CAR), while intermediation efficiency is measured by the Loan to Deposit Ratio (LDR). The profitability indicator used is Return on Assets (ROA), which reflects a bank's effectiveness in utilizing its assets to generate profits. This research methodology uses a quantitative approach through multiple linear regression analysis with secondary data in the form of annual financial reports from 111 banks for the 2022–2024 period. The analysis results show that simultaneously, CAR and LDR variables have a significant effect on ROA. Furthermore, both variables have been shown to contribute positively to increasing bank profitability. In other words, maintaining adequate capital and efficient credit management can strengthen overall financial performance. This finding offers strategic implications for bank management in formulating capital and liquidity management policies. Optimizing these two aspects not only impacts short-term profit achievement but also contributes to the stability and sustainability of banking profitability in the long term. Therefore, banks need to ensure a strong capital strategy coupled with efficient intermediation to be more resilient in facing future economic dynamics.

Efi Nur Farianti

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

Performance improvement can be measured through fair workload and appropriate compensation, but the problem that occurs at SMK Negeri 1 Bukateja is the opposite. There are several teachers who receive excessive workload and inappropriate compensation, resulting in a decline in teacher performance. This study aims to analyze the mediating role of compensation in the relationship between workload and teacher performance, thereby increasing motivation and job satisfaction which will have an impact on teacher performance. This study is a quantitative study with data analysis techniques using Part Least Square (PLS-SEM) using SmartPLS 3.0 software. Sampling used a purposive sampling technique, namely 91 teachers, with a data collection method using a questionnaire. The results of the analysis of the research hypothesis show that workload has a positive and significant effect on the performance of SMK Negeri 1 Bukateja teachers, compensation has a positive and significant effect on workload of SMK Negeri 1 Bukateja, workload has a positive and significant effect on the performance of SMK Negeri 1 Bukateja teachers, and compensation can mediate workload on the performance of SMK Negeri 1 Bukateja teachers. The findings of this study indicate that fair and adequate compensation can reduce excessive workload on teacher performance at SMK Negeri 1 Bukateja. The R-Square result is 60.1%, which is in the moderate category, with the remaining 39.9% explained by other variables outside the study.

Rissa Syabrina

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

Vocational High School 2 Purbalingga will continue to face challenges related to teacher performance in 2024. Based on pre-research results and the data obtained, a shortage of teaching staff has been identified, leading to excessive teaching loads and hours, job stress, and dissatisfaction among some teachers with their compensation. This study aims to determine the extent to which job stress, workload, and compensation influence teacher performance at Vocational High School 2 Purbalingga. This study used a quantitative method with a survey approach. The population in this study was all 84 teachers, all of whom were sampled using a saturated sampling technique. Data processing was performed using SPSS version 25. The results showed that job stress had no effect on teacher performance, while workload and compensation had a significant effect. Simultaneously, job stress, workload, and compensation influenced teacher performance. The coefficient of determination value of 0.451 indicates that these three variables influence teacher performance by 45.1%, while the remaining 54.9% is influenced by other factors not examined in this study. Therefore, it is recommended that the school increase the number of teaching staff to reduce excessive teacher workload