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Mutiara Bella Luthfiyani; Desti Fatin Fauziyyah; Yeni Cania Puspita

Jurnal Riset Rumpun Ilmu Bahasa 2025 Pusat riset dan Inovasi Nasional

Learning Indonesian for Foreign Speakers (BIPA) requires structured, communicative, and internationally standardized teaching materials. One widely used teaching material is Sahabatku Indonesia Level 4, which is intended for the intermediate level. The urgency of this research lies in the importance of ensuring that the teaching materials not only convey language formally, but also align with the needs of learners' communicative competence and recognized standards, such as the Common European Framework of Reference (CEFR) level B2 and the Indonesian Language Proficiency Test (UKBI). The purpose of this research is to evaluate the structure and linguistic aspects of the Sahabatku Indonesia Level 4 teaching materials by reviewing the integration of the material, clarity of discourse, vocabulary diversity, and grammatical accuracy used. The research method used is descriptive qualitative. Data were analyzed using an evaluation rubric based on CEFR B2 and UKBI components. The focus of the analysis includes the integration of presentation between units, the logical flow of learning, and the consistency of language use in supporting receptive and productive skills. The results show that the material presentation structure reflects a logical, progressive learning sequence and supports language skill mastery. The language elements used are generally appropriate for the intermediate level, although discrepancies were still found, such as the use of irrelevant illustrations and inconsistent language style. Furthermore, the syntactic complexity in some sections still needs to be adjusted to align with the abilities of B2 learners. 

Renaldo Valentino Simanjuntak; Elmira Siska

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

Public Company (Perum) BULOG is a business entity engaged in food logistics and has a strategic role in national food security. However, the company faces obstacles in the implementation of the Total Quality Management (TQM) system which is not fully in accordance with the applicable Standard Operating Procedures (SOP), as well as low work motivation for some employees. This study aims to analyze the influence of TQM implementation and work motivation on employee performance at the Perum BULOG head office. The research method used was a quantitative approach with data collection techniques through interviews and questionnaire distribution to 97 respondents selected using purposive sampling techniques. The research will be carried out in May 2025. The results of the analysis showed that partially, the implementation of TQM did not have a significant effect on employee performance (tcount = 1,533 < ttable = 1,985; sig. = 0.129 > 0.05). On the other hand, work motivation has a significant influence on employee performance (tcount = 5,411 > ttable = 1,985; sig. = 0.00 < 0.05). Simultaneously, TQM and work motivation had a significant effect on employee performance (Fcal = 16,602 > Ftable = 3,093; sig. = 0.00 < 0.05). These findings indicate that increasing work motivation is a key factor in encouraging employee performance, while the implementation of TQM needs to be adjusted to SOPs to be more effective in supporting organizational productivity.

RizkyYunanto; NiniekImaningsih

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

This study examines the connection between the growth of tourism and the income generated locally in the Special Region of Yogyakarta, focusing on the period before and after the operation of Yogyakarta International Airport in 2019. The research problem lies in understanding whether the expansion of transportation infrastructure has altered the determinants from Regional Own-Source Revenue (PAD), especially derived from the tourism sector. The objective is to analyze the influence of tourist numbers, tourist attractions, labor force participation rate (LFPR), and the number of restaurants on PAD across five districts/cities. The study employs panel data regression using data from 2013–2024 and the EViews 12 statistical tool. The findings reveal that the amount of tourists consistently exerts a positive and substantial impact on PAD in both periods, though its magnitude declined after the airport’s operation. Tourist attractions, however, became positively and significantly associated with PAD only in the post-airport period, suggesting a stronger role of destination availability in revenue generation. In contrast, LFPR and the total of restaurants show no significant effect on PAD during either period. These findings highlight a structural shift in PAD sources, with tourism remaining relevant but gradually overshadowed by other emerging sectors such as logistics after the airport’s establishment. The study concludes that while the airport contributed to diversifying economic activity, local governments should optimize tourism potential in parallel with new growth sectors to sustain balanced revenue generation

Adnan Genawi; M. Jhon; N. Achmad Jabrial; Ishak Traindra; Arif Supriatna

Jurnal Visi Manajemen 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

This qualitative research investigates the influence of work motivation and work environment on employee performance within PT Yusen Logistic Indonesia's warehouse division. Through comprehensive interviews with maritime professionals, educators, and industry experts, this study addresses critical gaps in understanding workforce dynamics in maritime logistics operations. The research employed thematic analysis of semi-structured interviews with 45 participants across three stakeholder groups: operational staff, maritime educators, and industry professionals. Findings reveal that intrinsic motivation factors, particularly career development opportunities and safety recognition, demonstrate stronger correlation with sustained performance than monetary incentives. Work environment quality, including infrastructure adequacy and shift management, serves as a significant moderator affecting motivation–performance relationships. In addition, this research highlights that supportive leadership and open communication further strengthen employee engagement and commitment in high-pressure warehouse operations. Respondents consistently emphasized the importance of aligning organizational goals with individual career aspirations, particularly in a sector where safety and efficiency are paramount. The study also identifies that investment in ergonomic facilities, digital monitoring systems, and structured training programs reduces fatigue and error rates, thus promoting both productivity and safety compliance. The implications extend beyond company-level management to broader maritime education and policy-making. The integration of motivational strategies into vocational curricula can better prepare graduates for the realities of port and logistics operations. Moreover, the findings contribute to developing sustainable logistics practices that balance efficiency, employee well-being, and long-term organizational competitiveness. Overall, the research provides evidence-based recommendations for maritime vocational training programs, human resource management, and port operations strategies in Indonesia’s rapidly growing logistics sector.

Akhmad Gifari Multazam; Natanael Suranta; Larsen Barasa; Brenhard Mangatur Tampubolon

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

Port logistics efficiency is determined not only by the adequacy of infrastructure and the advancement of technology but also by the motivation of the workforce and the overall quality of the work environment. This study investigates how these two factors influence employee performance in the Warehouse Division of PT Yusen Logistics Indonesia. The research employed qualitative methods, gathering data through semi-structured interviews, field observations, and document analysis, with participation from warehouse workers, supervisors, and safety officers. Through thematic analysis, the study found that employee recognition and active supervisory engagement were key contributors to workforce motivation. The work environment, characterized by equipment reliability, safety culture, and yard capacity, directly impacted employee productivity. When both motivation and work environment were favorable, employees exhibited greater procedural compliance, increased throughput, and improved safety practices. In contrast, inadequate motivation and unfavorable work conditions resulted in inefficiencies, downtime, and higher risk-taking behaviors. This study’s findings provide insights into three key areas: maritime economics by highlighting labor’s critical role in port operations, social management by establishing the link between environmental quality and workforce productivity, and vocational education by shaping the training of cadets and practitioners. It underscores that sustainable port operations require human-centered strategies, in addition to infrastructure development. For better performance, companies should prioritize motivating their workforce and improving the work environment to foster a more efficient and safer operational setting.

Junaidi Junaidi; Jaja Suparman; Natanael Suranta; Siska Yoniessa; A. Nurfajri Irwan +1 more

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

This qualitative research investigates the critical factors inhibiting ship arrival efficiency and their impact on shipping agency performance at PT. Berkah Tata Baruna Banten Branch. Through comprehensive interviews with maritime professionals, port operators, and agency management, the study examines three primary variables: pilot tugboat services, cargo loading-unloading productivity, and document processing efficiency. Utilizing thematic analysis and narrative synthesis, findings reveal significant operational integration challenges that directly affect agency performance metrics. The research demonstrates that synchronized maritime service delivery substantially influences stakeholder satisfaction and business sustainability. Results indicate that technological integration barriers, communication gaps, and human resource development needs constitute primary obstacles to optimal port performance. Beyond identifying constraints, the study highlights how fragmented coordination between service providers creates inefficiencies that extend vessel turnaround times and increase operational costs. Respondents emphasized that transparent communication channels, standardized documentation procedures, and adequate training programs are essential to building resilient port systems. Moreover, the research shows that investment in digital platforms for real-time data sharing could accelerate clearance processes, while workforce development initiatives would ensure higher service reliability. The study contributes theoretically by developing frameworks of integrated maritime service performance and practically by offering policy-oriented recommendations to strengthen agency competitiveness. Overall, the findings provide valuable insights for stakeholders seeking to enhance Indonesia’s maritime logistics capacity, aligning operational improvements with the nation’s broader economic and global shipping ambitions.

Mutia Fatmasari; Said Said; Yuphi Handoko Suparmoko

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to determine the effect of Return on Assets (ROA), Earnings per Share (EPS), Debt to Equity Ratio (DER), and Total Asset Turnover (TAT) on Stock Prices. The population of this study consists of companies in the Transportation and Logistics sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. Secondary data is used in this research, and purposive sampling techniques are employed, resulting in a sample of 22 companies within the Transportation and Logistics sub-sector from a population of 37 companies listed on the IDX during the same period. The research employs multiple linear regression analysis, with data processed using the Statistical Program for Social Science (SPSS) version 22. The results of the study reveal that ROA, EPS, and TAT significantly affect stock prices, while the DER does not have a significant effect on stock prices. The findings provide insight into the importance of financial indicators such as ROA, EPS, and TAT in determining the stock prices of companies within the Transportation and Logistics sub-sector. This study contributes to the literature on the relationship between financial performance metrics and stock prices, offering useful insights for investors and decision-makers in the financial market. Further research may explore other factors influencing stock prices and the role of corporate governance in shaping financial outcomes.

Fikri Haikal; Mutamassikin Mutamassikin; Albert Triadi

Global Leadership Organizational Research in Management 2025 STIKes Ibnu Sina Ajibarang

As a team under the auspices of the BKKBN service, it has an important role in managing data such as birth data, deaths, stunted toddler data and others. However, at the end of the agency, namely cadres, they still do manual data collection, with manual recording in books. An information system is needed so that cadres are able to assist in inputting data processing data so that the data reporting process becomes faster, more efficient, smoother and will also have an impact on improving work operations. The design uses an entity relationship diagram to be able to clarify the purpose of the design made. The results of the system display are also in accordance with the design of the system display, have a logo from BKBBN because the Family Assistance Team is under the auspices of BKKBN. When the dashboard display is given a welcome greeting, to the login page. Researchers also try to apply all data structure designs, starting from the design of the profile data structure, the password change data structure, the toddler data structure, the pregnant woman data structure, the catin data structure, and the report data structure. The author produces a feasible system design that is very much in accordance with user needs, using Figma software. The design of the Family Assistance Team data recording information system in Kenali Asam Village, Kota Baru District, Jambi is feasible because it is in accordance with the needs

Khofifah Nurazizah; Juang Akbardin; Dwi Novi Wulansari

Jurnal Riset Rumpun Ilmu Teknik 2025 Pusat riset dan Inovasi Nasional

This study is motivated by the downstream Teh Walini industry’s reliance on third-party logistics (3PL) services for product distribution, which restricts the company’s control over several key aspects, including logistics costs, delivery speed, routing efficiency, and product handling quality. The primary objective of this research is to analyze and compare distribution costs between outsourced logistics and self-managed delivery, and to evaluate the potential cost efficiency of an independently operated shipping system. A descriptive comparative quantitative method is employed, incorporating movement generation analysis, distribution spread mapping, and Vehicle Operating Cost (VOC) calculations to estimate the cost implications of self-shipping. Data were obtained through company documentation and analyzed using multiple linear regression involving six major distribution points. The results reveal that shipment volume significantly influences movement generation, with Waingapu, Makassar, and Padang identified as the dominant distribution destinations. The cost comparison analysis demonstrates that self-managed delivery is more cost-effective than third-party logistics services, making it a more viable long-term option. These findings suggest that transitioning to a self-delivery system could improve cost control and logistical efficiency for the company. However, this strategy should be implemented gradually, supported by regular updates on operational cost data and proactive management of external factors that could impact distribution performance. The study concludes by recommending broader coverage and the inclusion of additional relevant variables in future research to further validate and enhance decision-making related to distribution strategies. A well-informed shift toward internal logistics could ultimately contribute to greater competitiveness and sustainability in the company’s distribution operations

Nura Shara Amirza; Nazariah Nazariah; Rina Hasnita; Dharina Baharuddin; Meutia Zahara

Jurnal Riset Rumpun Ilmu Kesehatan 2025 Pusat riset dan Inovasi Nasional

Hypertension is a non-communicable disease (NCD) with a high prevalence in Indonesia and is a major cause of serious complications, such as stroke, kidney failure, and heart disease. The high incidence of hypertension makes this disease a primary focus of NCD control efforts at the primary healthcare level. The Ulee Kareng Community Health Center has implemented a sustainable hypertension control program for the past three years with the aim of reducing the incidence of complications and improving patients' quality of life. This study aims to evaluate the implementation of the hypertension control program using a logic model framework that encompasses five aspects: input, process, output, outcome, and impact. The research method used is descriptive analytic with a mixed methods approach, combining quantitative and qualitative data to obtain a comprehensive overview of program implementation. The results indicate that the hypertension control program at the Ulee Kareng Community Health Center has had a positive impact. In terms of output and outcome, there has been an increase in patient compliance with therapy prescribed by healthcare professionals, a decrease in blood pressure in the majority of patients, and a decrease in the number of hypertension-related complications. This indicates that the program is quite effective in achieving its intended goals. However, several challenges remain. The main problems lie in the suboptimal data recording system and the suboptimal delivery of health education. To improve the program's effectiveness in the future, recommendations include strengthening the monitoring and evaluation system, increasing the capacity of health workers and cadres through training, and developing innovative media and educational strategies to make information more easily understood and applied by the public.

Eka Shodiq Permadi; Hanie Teki Tjendani; Budi Witjaksana

International Journal of Industrial Innovation and Mechanical Engineering 2025 Asosiasi Riset Ilmu Teknik Indonesia

Prolonged road damage disrupts community mobility, logistics activities, and reduces road user safety. The road maintenance project on Jl. Ir. Soekarno in Blitar City, which was planned to be completed in 120 days with a budget of Rp1.16 billion, experienced a delay of 8 days due to time management constraints. This study aims to evaluate the use of the Time Cost Trade Off (TCTO) method to accelerate project completion without reducing the quality of work. The TCTO method is used to analyze the relationship between time and cost. This research proposes additional overtime working hours of 2 hours per day with the assumption of resources according to the Cost Budget Plan (RAB). The results show that with this method, the project can be completed in 117 days at a total cost of Rp1,342,177,724. Although it requires additional costs, this acceleration allows the project to be completed faster than the previous condition

Putri, Imelda Adelia; Putri, Imelda Adelia; Amsar, Amsar

Digital Business Intelligence Journal 2025 Fakultas Ekonomika dan Bisnis Universitas 17 Agustus 1945 Semarang

his study aims to explore the implementation of Internet of Things (IoT) technologies within the e-commerce supply chain using a systematic and comprehensive Systematic Literature Review (SLR) approach. By critically analysing a broad range of recent studies, it systematically identifies implementation patterns, integration barriers, and strategic opportunities that support efficiency and adaptability in digital supply chains. Findings reveal that IoT plays a pivotal role in enhancing logistics operations, inventory management accuracy, and responsiveness to dynamic market demands through real-time data monitoring. Key challenges include data security vulnerabilities, high initial investment costs, and the complexity of system interoperability. Nevertheless, the long-term benefits underscore the strategic potential of IoT as a transformative component in sustainable e-commerce supply chain development. This review contributes both theoretically and practically to policy development, technological investment strategies, and the design of adaptive IoT-based supply chain models.

Hayatul Mala; Achmad Zainur Roziqin

Manfaat : Jurnal Pengabdian Pada Masyarakat Indonesia 2025 Asosiasi Riset Ilmu Tanaman Dan Hewan Indonesia

This community service activity was carried out with the aim of improving the memory of students at the Baiturrahman Islamic Boarding School (TPQ) through the implementation of group guidance based on an interactive question and answer method. The background of this program is based on the problem of low retention of religious material that has been learned by students, so the learning approach is needed that does not only emphasize memorization, but also activates the process of critical and in-depth thinking. In its implementation, the activity is designed to involve students directly in group discussions guided by a facilitator. The questions posed are structured in such a way as to stimulate repetition of information, encourage logical reasoning, and help students connect the learning material with real experiences in everyday life. Through this process, students are not only asked to answer questions but are also trained to develop broader answers, thereby strengthening understanding and improving communication skills. This program also prioritizes a fun, collaborative, and participatory learning atmosphere so that students feel more motivated to actively participate. Evaluation results show a significant increase in students' ability to remember, understand, and re-present learning material more quickly, accurately, and coherently. Furthermore, this activity also has a positive impact on increasing students' self-confidence in the learning process and strengthening collaborative skills among group members. Thus, group guidance using the question-and-answer method can be considered an effective learning strategy for strengthening students' memory and increasing their learning motivation.

Elisabeth Defedra Mbejo Sola; Kotan Y. Stefanus; Hernimus Ratu Udju

Jurnal Relasi Publik 2025 International Forum of Researchers and Lecturers

The legislative body is an institution or council that has the duty and authority to make laws and constitutions in a country. In the general explanation of Law Number 23 of 2014, it is stated that the Regional People's Representative Council, hereinafter abbreviated as DPRD, is a Regional People's Representative Institution which serves as an organizing element of the Regional Government.This research using a qualitative descriptive analysis method, namely by explaining or describing the data obtained by providing logical and correct interpretations in accordance with existing facts and or legal rules that are closely related to this research. So this research is a research that is sourced from primary and secondary data using an empirical juridical approach. Based on the research results, the use of the initiative right of Sikka DPRD members in making local regulations in 2018-2021 is still less than optimal. This can be seen based on data on the number of draft local regulations passed in 2018-2021. The number of local regulations produced by Sikka Regency is 34 (thirty-four) local regulations, including 4 (four) local regulations initiated by the DPRD and 30 local regulations initiated by the Regional Government. DPRD tends to be considered passive in contrast to the Local Government which is more pro-active because the proposal of local regulations (Perda) is more dominated by the regional legislative body than the executive body. The obstacles in the implementation of the legislative function of the DPRD of Sikka Regency are caused by internal factors such as level of education and experience, as well as external factors such as lack of political communication between the DPRD and the Local Government. Based on the results of the study, the author's suggestion is that the proposed local regulations be examined and scrutinized in depth to ensure their legal content and impact on society. The DPRD of Sikka Regency needs to improve the capacity of human resources through training and technical guidance related to the formation of initiative local regulations by involving academics and experts.

Aisyah Ambroini; Indah Purnama Sari

Jurnal Sistem Informasi dan Ilmu Komputer 2025 International Forum of Researchers and Lecturers

Currently, the use of data mining technology has become essential in enhancing business management efficiency, including in the trending coffee shop industry. Data mining allows business owners to analyze sales information in depth, enabling more accurate decision-making regarding inventory management, promotions, and sales strategies. This study aims to implement the Apriori algorithm to analyze sales data at Menrabic Coffee Shop. The Apriori algorithm is used to discover association patterns or relationships between products frequently purchased together by customers, which can assist management in providing inventory that aligns with customer preferences. The research method illustrates the detailed implementation process of the Apriori algorithm, starting from sales data collection, data cleaning, programming, and analysis of the results. The implementation uses web programming languages such as HTML, CSS, MySQL, and JavaScript, while back-end logic is programmed with PHP. The results of applying this algorithm reveal the most popular sales patterns among customers, providing valuable insights for management to improve operational performance and customer satisfaction. Therefore, this study demonstrates that applying data mining with the Apriori algorithm can be an effective tool for understanding consumer behavior and supporting data-driven decision-making at Menrabic Coffee Shop. By utilizing these insights, management can optimize inventory, enhance sales strategies, and ultimately increase overall business efficiency.

Satriani Sikala; Hernandia Distinarista; Tutik Rahayu

Jurnal Siti Rufaidah 2025 PPNI UNIMMAN

Elderly individuals are at risk of developing hypertension due to physiological changes, decreased body function due to aging, and past lifestyle factors such as salt consumption and physical activity. Furthermore, non-modifiable factors such as age, gender, and genetics contribute to the development of hypertension. The purpose of this study was to determine the factors influencing the incidence of hypertension in the elderly at Bhayangkara Hospital Tk. II, Jayapura. This was an analytical study with a cross-sectional design. Data were collected using a questionnaire. A total of 83 respondents were selected using simple accidental sampling. The data were statistically analyzed using chi-square analysis and multiple logistic regression. Based on the analysis results, it was found that factors that were not related to the incidence of hypertension in the elderly at Bhayangkara Hospital Tk. II Jayapura, namely age (p-value 1.000 > α (0.05), gender (p-value 0.356 > α (0.05) and history of hypertension (p-value 0.451 > α (0.05). Factors related to the incidence of hypertension in the elderly at Bhayangkara Hospital TK. II Jayapura are salt consumption patterns (p-value 0.020 < α (0.05), physical activity (p-value 0.001 < α (0.05) and nutritional status (p-value 0.042 < α (0.05). The most dominant variable influencing the incidence of hypertension in the elderly is physical activity (p value = 0.001 < α 0.05; OR = 4.196; CI 95% 1.258-13.996) and salt consumption patterns (p value = 0.020 < α 0.05; OR = 6.111; 95% CI 2.015-18.535). Physical activity and salt consumption patterns have a significant influence on the incidence of hypertension in the elderly.

Awaluddin Awaluddin; Apriliani Yulianti Wuriningsih; Sri Wahyuni

Jurnal Siti Rufaidah 2025 PPNI UNIMMAN

Malaria is a global health problem, particularly in tropical countries like Indonesia. Papua has 374 endemic districts/cities, with the highest number of malaria cases, with 14,586 cases, and Jayapura Regency in 2024 with 50,529 patients and 6,213 relapses. The high number of cases is due to the geographical conditions that favor mosquito breeding and the dormant state in the body. If treatment is not carried out correctly and thoroughly, it can lead to malaria relapse. The purpose of this study was to determine factors associated with relapse in malaria patients in the Harapan Community Health Center (Puskesmas) area, Jayapura Regency. This research was an analytical study with a cross-sectional design. Data collection was conducted using a questionnaire. A total of 88 respondents were recruited using simple accidental sampling. The data obtained were statistically analyzed using chi-square and binary logistic regression. Based on the analysis, it was found that factors that were not related to recurrence in malaria patients in the Harapan Community Health Center, Jayapura Regency were age (p-value 1.000 > α 0.05), gender (p-value 0.855 > α 0.05), and education (p-value 0.124 > α 0.05). Factors related to recurrence in malaria patients in the Harapan Community Health Center, Jayapura Regency were occupation (p-value 0.032 or p < α 0.05), nutritional status (p-value 0.000 < α 0.05), and medication adherence (p-value 0.000 < α 0.05). Medication adherence was the dominant factor in recurrence in malaria patients at the Harapan Community Health Center (p-value 0.000 < 0.05). Malaria patients who do not comply with taking their medication cause the malaria parasite to become dormant in the body which can at any time cause malaria relapses and resistance to malaria drugs.

Dewi Widhyastuti; Desy Mariani

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

This study aims to analyze the influence of Profitability, Liquidity, Leverage, Opinion Shopping, and Public Accounting Firm (KAP) Size on Going Concern Audit Opinion in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The audit opinion going concern is an important issue because it reflects the company's ability to maintain its business continuity in the midst of economic uncertainty and increasingly complex market dynamics. The research population includes all companies in the property and real estate sectors on the IDX, with sample selection using purposive sampling techniques that resulted in 60 companies as the object of the study. The collected data was analyzed using the logistic regression method to test the influence of each independent variable on the audit opinion going concern. The results of the study show that profitability has a negative and significant effect on the audit opinion of going concern, which means that the higher the level of profitability of the company, the less likely the auditor to give an audit opinion of going concern. Furthermore, Opinion Shopping has been proven to have a positive and significant effect on going concern audit opinions, so that the practice of seeking alternative auditor opinions has the potential to increase the risk of issuing going concern opinions. Meanwhile, the variables Liquidity, Leverage, and KAP Size did not show a significant influence on the audit opinion going concern. These findings confirm that certain financial performance factors as well as management behavior in seeking auditor opinions have an important role in determining audit opinion going concern, while other factors such as the size of the KAP are not necessarily determinative.

Fajar Fikrie Haqqoni

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to identify, assess, and control risks that arise in container loading and unloading activities at PT Dunia Express Transindo using the Enterprise Risk Management (ERM) approach. Container loading and unloading activities are complex and involve various parties, making them highly susceptible to risks, both from internal and external aspects. Risks that can occur include system disruptions, operational negligence, equipment damage, and environmental factors such as extreme weather that can affect the smoothness of the loading and unloading process. Therefore, the company needs to have a structured, comprehensive, and sustainable risk management system to maintain operational continuity. This research method refers to the COSO framework and the ISO 31000:2018 standard which focuses on the process of risk identification, assessment of likelihood and impact levels, and formulation of appropriate mitigation strategies. Data were obtained through interviews with management, field observations, and analysis of company documents. The results of the study indicate that the implementation of ERM is able to map risks more systematically, making it easier for the company to determine handling priorities. Several risks with a high probability and significant impact received special attention through the implementation of mitigation strategies such as improving information technology systems, routine employee training, and more scheduled equipment maintenance. These findings indicate that ERM implementation not only functions as a risk control tool but also plays a role in increasing operational efficiency, strengthening inter-departmental coordination, and minimizing potential losses that could disrupt company stability. Furthermore, ERM implementation makes a real contribution to increasing the competitiveness of companies in the logistics and stevedoring sector, especially in facing dynamic business challenges and external environmental uncertainty.

Haryatno Saputra; Andi Yulia Muniar; Mashud Mashud

Neptunus: Jurnal Ilmu Komputer Dan Teknologi Informasi 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Employee performance appraisal is an important process in human resource management that aims to evaluate individual work achievements based on certain criteria set by the organization. This process not only serves to assess the extent to which an employee meets work standards, but also serves as a basis for strategic decision-making, such as job promotions, bonus awards, and career development planning. However, in practice, CV. Surya Perkasa Makassar faces serious obstacles in the form of subjectivity in the assessment process, because the benchmarks used still tend to be based on the likes or dislikes of superiors. This causes the evaluation results to be less objective, inconsistent, and potentially reduce employee work motivation. To overcome these problems, this study aims to develop a decision support system for employee performance appraisal using the Tsukamoto Fuzzy Logic method. This method was chosen because it is able to accommodate uncertainty in the assessment, resulting in more objective, measurable, and consistent decisions. This study uses a Research and Development (R&D) approach with a Black Box Testing method to ensure system functionality. The assessment criteria used include five main aspects, namely work quality, work quantity, discipline, responsibility, and cooperation. Data from these criteria is processed through fuzzification, inference, and defuzzification stages to obtain the final employee performance score. Test results indicate that all system features function as expected. The system is able to prevent data duplication, validate input, and produce accurate final performance scores. The implementation of the Tsukamoto Fuzzy Logic method has proven effective in reducing the level of subjectivity that typically occurs in manual assessments. Therefore, this system can be used as a reliable tool in managerial decision-making, both regarding promotions, bonus awards, and planning employee future career development.