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Lenny Febiola Pangestu; Shanti Shanti

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

Agricultural companies play an important role in the Indonesian economy in utilizing agricultural land, which can be seen from the increase in data from the Department of Agriculture each year. Agricultural companies have assets in the form of animals or living plants that undergo biological transformation in their management activities. These assets in the form of animals and living plants are referred to as biological assets. Disclosure of information on biological assets has been regulated in PSAK 241 Agriculture, of course, has an impact on the presentation of financial statements of agricultural companies in Indonesia. This study aims to examine the effect of biological asset intensity, growth, and ownership concentration on biological asset disclosure. This study is a quantitative study with hypothesis testing. The type of data used is quantitative data in the form of financial statements of agricultural companies listed on the Indonesia Stock Exchange. The sample used in this study was 27 agricultural companies selected using purposive sampling techniques and data analysis techniques using multiple linear regression. The results of the study indicate that biological asset intensity, growth, and ownership concentration do not affect biological asset disclosure.  

Muhammad Ridwan; Muh Wahyudi; Muh Maulidinsalam; M. Alwi Al-Maliki

Jurnal Insan Pendidikan dan Sosial Humaniora 2025 International Forum of Researchers and Lecturers

Economic growth is a crucial pillar of regional development and serves as an indicator of how well development is going as well as a tool for future planning. Development will not proceed easily if the infrastructure is poor, and a nation or region's economic activity will not be sufficient if the infrastructure is insufficient. Throughout the years 2018 to 2024, Probolinggo Regency's economic growth rate development had erratic variations. Therefore, the purpose of this study is to ascertain how Probolinggo Regency's road network, access to clean water, and availability of power affect economic growth. This study's methodology was quantitative and deductive in nature. The information used is secondary data, specifically time series data from the Central Bureau of Statistics. Using multiple linear regression analysis and the OLS (Ordinary Least Square) data analysis method, SPSS 24 was utilized to conduct the study's data analysis. Where the value is significant > 0.05, the study's findings show that infrastructure for roads, water, and power has no bearing on economic growth.

Octa Yulanda Putri; Mufarrida Dalilah; Laila Agustin Pohan; Almirah Olivia Siregar

Jurnal Kendali Akuntansi 2025 International Forum of Researchers and Lecturers

Deli Serdang Regency located in North Sumatra Province has significant economic potential, supported by the agriculture, industry, trade, and service sectors. In recent years, Deli Serdang Regency has experienced fluctuations in its economic growth. This study analyzes the economic growth of Deli Serdang Regency using the Solow-Swan model. Secondary data from the Central Statistics Agency (BPS) in 2019-2020 accessed through the website https://www.bps.go.id/id analyzed to estimate model parameters. The results show that: (1) the level of savings and investment has a significant effect on economic growth, (2) technology and labor growth play an important role in increasing productivity, and (3) fiscal and monetary policies need to be optimized to increase economic growth. The Solow-Swan model effectively explains the dynamics of economic growth in Deli Serdang Regency.

Indah Wahyu Prastiwi; Dinda Amalia; Siti Khairani

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Economic development has a broader meaning and encompasses comprehensive changes in the economic structure of society. This development process is a transformation marked by structural changes, both in the foundation of economic activities and in the economic framework of the society in question. In economic theory, it is understood that economic growth and equity often conflict with each other. If the focus of development is directed towards economic growth, it will be high, but it will not be accompanied by income equity, resulting in an unequal income distribution. Conversely, if the emphasis is placed more on equity, income distribution may improve, but economic growth could be lower. Developed countries have adopted a strategy of Redistribution with Growth, which means they strive to promote economic growth while simultaneously redistributing income by focusing on development projects that are equity-oriented and create a significant number of jobs.

Lusia Lestina Halawa; Mira Sukma; Evlin Limbong; Wahjoe Pangestoeti

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

This study aims to analyze the financial relationship between the central and regional governments within the framework of fiscal decentralization and its impact on regional economic growth. The main focus is to evaluate the contribution of the General Allocation Fund (DAU) and the Special Allocation Fund (DAK) to Regional Original Revenue (PAD) and the equitable development between regions. Using a quantitative approach, the data was analyzed to assess how fiscal transfer policies support regional financial independence and sustainable development. The findings indicate that DAU and DAK significantly influence PAD growth; however, regional dependency on central government funds remains high. Furthermore, disparities in development between advanced and underdeveloped regions remain a significant challenge. This study recommends optimizing PAD management and implementing more equitable fiscal policies to support balanced development and inclusive economic growth in Indonesia.

Roslina Imran; Astin Lukum; Wiwin Rewini Kunusa; Yuszda K. Salimi; Erni Mohamad +1 more

Pentagon : Jurnal Matematika dan Ilmu Pengetahuan Alam 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Corn (Zea mays) is a widely cultivated crop in Gorontalo and has high economic value as well as an important role in food security. Fertilization is one of the key factors that influence the productivity of corn plants. This research aims to determine the combination of NPK fertilizer doses granulated with Biochar-Chitosan in enhancing the growth and productivity of corn plants, as well as its impact on the quality of total N soil content. The study was conducted by planting corn, applying fertilizer, and observing its growth through measurements of plant height, leaf length, stem diameter, cob weight with husk, and cob weight without husk. The observational data were then analyzed descriptively, summarizing or classifying the data set to provide an overview of the data. Additionally, the analysis of soil N-total content was conducted before and after the application of fertilizers. The research results show that the combination of NPK-Biochar fertilizer doses has a significant impact on the growth and productivity of corn plants. The 7.5-gram NPK-Biochar fertilizer dose yielded the best results in increasing plant height, number of leaves, stem diameter, and cob weight with and without husks compared to other doses. Soil chemical property analysis also indicates that the application of NPK-Biochar fertilizer has a positive impact on the quality of the soil's total nitrogen content.

Dinda Renata Cecilia; Fuja Nauli Pasaribu; Rafika Sari Prayetno; Rio Anggara Panjaitan; Sintia Agustina Siregar

Algoritma : Jurnal Matematika, Ilmu pengetahuan Alam, Kebumian dan Angkasa 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Forecasting the number of marriages is a prediction of marriages that will occur in the future based on current and past data.  The total population of the married population is continuous, that is, its growth continues without a break. The model used for continuous population is the logistic model. This study aims to see the growth of marriage in the period 2027 using the logistic model growth. Judging from the data obtained from BPS (Central Bureau of Statistics) of North Sumatra Province from 2020 to 2023, the capacity limit (C) =  . The logistic model that can be used to parameterize the marriage rate in North Sumatra province is with a value of k = -0.25019918023 with the formula  .Based on the logistic model, the predicted marriage rate in North Sumatra province for 2027 is 64305.93339.

Dimas Surya; Deni Dharmawansyah; Erwin Fitrah Jauhari; Khairina Tambunan

Jurnal Manajemen dan Ekonomi Bisnis 2025 Pusat Riset dan Inovasi Nasional

Article discusses the influence of education on economic growth in developing countries, with a special focus on Indonesia. Education is considered a key factor in improving the quality of human resources, which contributes to economic growth. The three main theories that explain this relationship are human capital theory, allocation theory, and class growth theory. Human capital theory suggests that higher education can increase productivity and wages, despite criticism regarding job quality. Allocation theory highlights the role of education in allocating individuals based on educational strata, while class growth theory highlights the impact of education on social inequality. In Indonesia, challenges faced in the education sector include inequality of access and poor infrastructure, especially in remote areas. Despite increasing education budgets, data shows that classroom infrastructure problems are still not fully resolved. This article emphasizes the importance of research and development to improve the quality of education, which in turn is expected to encourage economic growth and reduce social problems such as unemployment and crime. Successful examples from other countries, such as South Korea, show that a strong education system can contribute significantly to economic growth. The method used in this research is a literature review, which collects and analyzes various studies related to the influence of education on economic growth. The literature sources used include books, academic journals, and research reports, which allows the authors to gain a broader picture of trends, findings, and research gaps in this topic.

Putri Azkia Risyda; Siti Rahmi; T. Razita Syahinda

Jurnal Manajemen dan Ekonomi Bisnis 2025 Pusat Riset dan Inovasi Nasional

Population growth is a significant phenomenon in the context of global economic development. This article discusses the dynamics of population growth and its impact on a sustainable economy. Rapid growth can provide opportunities, such as increased labor force and larger consumption markets, but it also brings serious challenges, including pressure on limited natural resources and infrastructure. With an eye on the interaction between population and economy, effective strategies need to be put in place to ensure that population growth becomes an asset, not a burden. Investments in education, sustainable infrastructure development, and inclusive migration policies are key to achieving the desired balance. This article emphasizes the importance of integration between population growth and economic sustainability to build an inclusive and prosperous future for all.  

Siti Istifadah; Sugeng Pradikto

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

The purpose of this study is to analyse the impact of MSMEs on economic growth and e-commerce usage of furniture stores in Krapyak Village, Pasuruan City With the help of a quantitative approach, data was collected by distributing questionnaires to furniture entrepreneurs in the village through WhatsApp groups. The survey aimed to measure the impact of using e-commerce platforms on sales growth, market access, and job creation. The findings show that the use of e-commerce has a significant positive impact on sales volume growth. Sales volume that was previously limited to the domestic market can now reach a wider market both domestically and internationally. In addition, e-commerce will also help increase the number of workers in the furniture industry. However, obstacles that need to be overcome include the lack of skills in using digital platforms and the limited internet infrastructure that is not evenly distributed throughout the villages. In conclusion, the utilisation of e-commerce has opened up greater market opportunities, generated new jobs for Krapyak villagers and boosted the village's economic growth.

Mariana Mariana; Martinus Budiantara

Jurnal Manajemen dan Ekonomi Bisnis 2025 Pusat Riset dan Inovasi Nasional

This study aims to examine the influence of dividend policy, investment decisions, company growth, and profitability on the value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2022. The company value is measured using the Price to Book Value (PBV) ratio, while the independent variables include dividend policy measured by the Dividend Payout Ratio (DPR), investment decisions using the Price Earnings Ratio (PER), company growth measured by asset growth, and profitability measured by the Net Profit Margin (NPM). This research utilizes a quantitative approach with multiple linear regression techniques to analyze secondary data obtained from the companies' annual financial reports. The findings indicate that dividend policy, investment decisions, company growth, and profitability simultaneously have a significant impact on the company's value. Partially, dividend policy, investment decisions, and company growth have a significant positive effect on company value, while profitability shows a more varied influence. These findings highlight the importance of company management in considering consistent dividend policies, strategic investment decisions, and effective profitability management to enhance company value and attract investors.

Perti Citra Damarni Waruwu; Della Howu Howu Zendrato; Joy Blesswan Endiyanti Mendrofa; Karisman Putra Gulo; Natalia Kristiani Lase

Flora : Jurnal Kajian Ilmu Pertanian dan Perkebunan 2025 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

This study aims to explore the root growth patterns of cucumber (Cucumis sativus L.) cultivated in a polybag system, and examine the implications for nutrient absorption efficiency and plant survival. The method used was a systematic literature review, with narrative analysis of recent studies in the last five years. Data were analyzed to identify the relationship between root architecture, growing medium, and nutrient absorption efficiency.  The results showed that the polybag system, with its limited root growing space, promoted adaptation of root growth patterns, including an increase in lateral root density and a reduction in primary root length. Coconut fiber- and vermiculite-based growing media were shown to increase nutrient absorption capacity by up to 30%, while inoculation of rhizosphere microorganisms, such as mycorrhiza, increased phosphorus use efficiency by up to 25%. In addition, optimal root zone temperature plays an important role in supporting root metabolic activities.  The conclusion of this study confirms that optimizing root growth patterns through growing media, temperature management, and utilization of microorganisms can significantly increase the productivity of cucumber plants. These findings provide a basis for developing more efficient and sustainable cultivation strategies in modern horticultural systems. 

Nazwa Akhaza Hani; Nikita Adelia Syafitri; Raihana Azzahra

Jurnal Manajemen dan Ekonomi Bisnis 2025 Pusat Riset dan Inovasi Nasional

In an increasingly competitive era of globalization, the role of human capital has become the main focus of economic development in various countries, including Indonesia. Through descriptive qualitative analysis of various existing literature, this study is expected to provide a deeper understanding of the dynamics of the relationship between human capital and economic growth in Indonesia. The research shows that investment in education and health can drive economic growth, with high human capital going straight to the level of economic growth in Indonesia. Countries that align human capital development with labor market needs tend to benefit more.

Amanda Cahya Pratama; Aurelia Hermawan; Pitria Ramadhanie

Jurnal Manajemen dan Ekonomi Bisnis 2025 Pusat Riset dan Inovasi Nasional

This research analyzes the growth of electric bicycles and efforts to prevent traffic accidents in Indonesia. The method used is a literature study to collect and analyze data from various sources. The results show that stricter regulations, supportive infrastructure development, and traffic safety education are needed to reduce the risk of accidents. Consistent law enforcement is also key in reducing the number of accidents involving electric bicycles. With these steps, it is hoped that a safer driving environment can be created for electric bicycle users in Indonesia.

Irsyadiah Dermaini Berutu; Purnama Ramadani Silalahi

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2024 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Economic digitalization has become a key driver of growth in various regions, including Medan City. The development of e-commerce and local startups plays a vital role in this economic transformation by enhancing market access, accelerating product distribution, and creating new job opportunities. E-commerce allows business owners to reach a broader consumer base, while local startups foster innovations tailored to the needs of Medan's society. This paper aims to analyze the role of e-commerce and local startups in enhancing economic growth in Medan City, as well as the challenges and opportunities within this digital ecosystem. The findings suggest that these two sectors complement each other in creating an inclusive and sustainable economic ecosystem.

Anisah Nur Asidah; Miftahul Janna; Rika Septiani; Teresia Suminta Rotua Situmoran

Jurnal Kesehatan dan Kedokteran 2024 Lembaga Pengembangan Kinerja Dosen

Children's emotional development during childhood is a very important basis in forming attitudes, values ​​and behavior in the future. Parenting styles play a very important role in the formation and emotional development of children. This research examines various types of parenting patterns applied by parents and their impact on children's psychological well-being. Based on literature analysis from ten journals, it was found that positive parenting styles, such as authoritative, can support the development of children's emotional regulation and self-confidence. On the other hand, authoritarian or permissive parenting can actually hinder a child's ability to express emotions in a healthy way. The results of this study show that early social experiences and a positive family environment greatly influence children's emotional development, which ultimately has an impact on their success in the future. This research highlights the importance of parental attention in implementing parenting patterns that support children's emotional

Soriadanomo Telaumbanua; Adelina Sembiring; Lisbet Gurning; Sri Mulati Nendah

Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebidanan 2024 Asosiasi Riset Ilmu Kesehatan Indonesia

Exclusive breastfeeding plays an important role in the growth and development of infants. The World Health Organization (WHO) recommends exclusive breastfeeding for the first six months of life, followed by complementary foods (MPASI). However, many mothers do not provide exclusive breastfeeding, which can affect the growth and development of infants in old age. This study aims to analyze the relationship between exclusive breastfeeding and the growth and development of infants aged 7-12 months.This study uses a quantitative research type using Retrospective research. The design of this study was carried out with a cross-sectional approach, the sample in the study was 62 people using the Random Sampling System. The data collected in the study were primary data, namely data obtained directly from respondents. The data analysis used was Chi Square. Exclusive breastfeeding in infants aged 7-12 months is mostly given exclusive breastfeeding (56.6%), growth in infants aged 7-12 months is mostly fat (37.1%), development in infants aged 7-12 months is mostly normal (54.8%), there is a relationship between exclusive breastfeeding and growth in infants aged 7-12 months with a p-value of 0.000, there is a relationship between exclusive breastfeeding and development in infants aged 7-12 months with a p-value of 0.000. So Ho is rejected and Ha is accepted which means there is a relationship between exclusive breastfeeding and development in infants aged 7-12 months. For further researchers, it is expected to be able to conduct further research by developing other variables in order to get better results.

Siti Nurul Hidayati; Hwihanus Hwihanus

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2024 Pusat Riset dan Inovasi Nasional

This study aims to evaluate the effect of capital structure, risk management, dividend policy, and company size on the growth of banking companies listed on the Indonesia Stock Exchange during the 2019-2023 period. Using a quantitative approach and Partial Least Squares (PLS) analysis method, the research data was obtained from the company's financial statements and the official website of the Indonesia Stock Exchange. The results showed that capital structure has a significant negative effect on risk management, but does not have a significant impact on firm growth. Risk management shows a positive influence on firm growth, although not significant. Dividend policy has a significant negative effect on risk management and has no significant impact on firm growth. On the other hand, firm size shows a significant positive effect on risk management, but not significant on firm growth. These findings emphasize the importance of balance in capital and risk management to support firm growth. This study contributes to the financial management literature and offers practical insights for banking firms, investors, and regulators in an effort to support the growth of the banking sector in Indonesia.

Ivone Sri Wengkau; Tonny Andrian Stefanus; Ester Yunita Dewi

Jurnal Filsafat dan Teologi Katolik 2024 STIKAS Santo Yohanes Salib Kalimantan Barat

This research examines the application of contextual theology in the organisation of worship and the discipleship process as an effort by the church to remain relevant in the face of social and cultural dynamics and the times. Through a comprehensive literature review, this research integrates various theories and models, including translation, anthropology, praxis, synthetic, and transcendental models, to reveal how the church can translate the teachings of the Christian faith adaptively and thoroughly. Contextualised worship does not only serve as a religious ritual, but also as a means of interaction between faith and the daily life of the congregation, thus encouraging active engagement and continuous spiritual growth. In addition, structured and holistic discipleship has proven effective in shaping character, faith maturity, and spiritual leadership, through the integration of spiritual, intellectual, and emotional aspects. The research also discusses the evolution of worship practices from the Old Testament to the New Testament, as well as identifying contemporary challenges such as the shift between traditional and modern worship. The results show that the implementation of church principles that are constantly renewed is key to success in maintaining fidelity to biblical values while remaining responsive to changing times. Future research recommendations include empirical studies across different cultural backgrounds, comparative analysis of contextual worship models, evaluation of discipleship programmes, and exploration of technology integration in worship settings. The findings make a significant contribution to the development of church practices that are inclusive, adaptive, and able to build vibrant communities of faith that are responsive to today's global challenges. The research also highlights the importance of inter-generational dialogue and community strengthening through innovative ministry activities, thereby encouraging positive social transformation and supporting the sustainability of the church's mission in an era of complex globalisation. The findings affirm the commitment of the real church.

Rika Pertiwi; Asnidar Asnidar; Nurlaila Hanum; Puti Andiny; Safuridar Safuridar

Jurnal Ekonomi dan Pembangunan Indonesia 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine and analyze the Level of Education, Economic Growth, and Population Density on Quality of Life in Aceh, using a descriptive-quantitative approach in the form of time series data, for 5 years in the form of secondary data selected from the total of Aceh Province. The model used in this study is a multiple linear regression analysis model (Multiple Linear Regression) based on the OLS (Ordinary Least Square) method. Simultaneously, the F test shows that the three independent variables together have a significant effect on quality of life, with a calculated F value = 85.495, sig. = 0.000, and F table = 2.70. The coefficient of determination shows a value of R Square = 0.728, which means that 72.8% of the variation in quality of life can be explained by education level, economic growth and population density, while the rest is influenced by other variables outside the model.