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Razin Auliaur Al-Asyraf; Siti Mujanah; Achmad Yanu Alifianto

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

This study investigates the structural relationships among Product Quality (PQ), Brand Image (BI), Word of Mouth (WOM), and Repurchase Intention (RI) to empirically understand the sequential mechanisms driving consumer loyalty in a highly competitive market. Grounded conceptually in the Stimulus-Organism-Response (S-O-R) paradigm, the research posits that PQ acts as an external antecedent influencing RI through the mediating cognitive and behavioural constructs of BI and WOM. Data were collected from a sample of 187 Weber product consumers in Surabaya and analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The empirical results confirm all hypothesized direct and indirect relationships. Specifically, PQ significantly and positively influences both BI (β=0.337, p<0.000) and WOM (β=0.351, p<0.000). Furthermore, both BI and WOM significantly predict RI, with WOM (β=0.498, p<0.000) demonstrating a markedly stronger effect compared to BI (β=0.414, p<0.000). The model successfully explains a moderate 57% of the variance in Repurchase Intention. These findings underscore the strategic imperative for management to prioritize superior product quality, which organically fosters a positive brand perception and stimulates potent word-of-mouth promotion identified as the most critical driver of repeated purchases. Future research is encouraged to integrate additional affective factors, such as customer satisfaction or perceived price fairness, to enhance the explanatory power of the consumer loyalty model.

Annisa Rahma Qur’aini; Reginata Saharany Kustanti; Via Wahyuningtyas; Dinata, Josephine Elliska; Maria Yovita R. Pandin

Jurnal Riset Rumpun Ilmu Ekonomi 2025 Lembaga Pengembangan Kinerja Dosen

The increasing global pressure for environmental sustainability has encouraged companies to adopt socially and ecologically responsible business practices. Green accounting has emerged as a strategic approach to integrate environmental information into corporate decision-making and reporting. This study aims to explore and analyze the relationship between green accounting, resource efficiency, and sustainability reporting within the framework of sustainability management accounting. The research employs a systematic review approach of 50 studies sourced from Google Scholar and the Wiley Online Library. The findings affirm that green accounting functions not only as an environmental recording system but also as a strategic management tool that supports operational efficiency and holistic sustainability reporting.

Siti Ismatus Zahro; Fermy Anggelia Putri; Muhammad Fathurrobbani; Mu’allimin Mu’allimin

Dinamika Pembelajaran : Jurnal Pendidikan dan bahasa 2025 Lembaga Pengembangan Kinerja Dosen

The quality of education is an important issue that requires an integrated and sustainable management system. One approach that is widely used is Total Quality Management (TQM), which focuses not only on achieving academic standards, but also on the satisfaction of all education stakeholders. Although many studies have discussed IQM, a synthesis is still needed to see how IQM has been applied over the past five years and its contribution to customer satisfaction in education. Therefore, the research questions asked are: (1) how has IQM research in education developed from 2020 to 2025, and (2) to what extent has it contributed to customer satisfaction in education? This article uses a qualitative method based on a literature review (LR). The search process was conducted through the Google Scholar and Publish or Perish databases using the keywords “Integrated Quality Management in Education.” The search yielded 20 articles, which were filtered into 18 relevant articles and further analyzed into 5 main articles. The review results show three main themes: quality system planning and integration, quality culture-based managerial strategies, and quality assurance oriented towards stakeholder satisfaction. The conclusion confirms that IQM contributes significantly to improving quality and customer satisfaction in education. Further research is recommended to test the empirical relationship between IQM practices and stakeholder satisfaction at various levels of education.

Ismi Azmi Lamase; Muhammad Amir Arham; Ardiansyah Ardiansyah; Radia Hafid; Abdulrahim Maruwae

Jurnal Inovasi Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to determine the influence of the Independent Learning Independent Campus Program (MBKM) on the soft skills of students of the class of 2021 in the Department of Economic Education, Gorontalo State University. The method used is quantitative with an explanatory approach, which aims to explain the causal relationship between the variables of the MBKM program and students' soft skills. Primary data was obtained through the distribution of questionnaires to 35 respondents who were active students in the batch. Data analysis was performed using simple linear regression with the help of SPSS software version 21. The results of the study show that the MBKM Program has a positive and significant influence on students' soft skills. This means that the higher the level of student involvement in the MBKM program, the better their abilities in terms of communication, teamwork, time management, adaptability, and confidence. The magnitude of the influence of the MBKM program on students' soft skills reached 65.3%, while the remaining 34.7% was influenced by other factors that were not discussed in this study. These findings provide important implications for the development of curriculum and learning strategies in higher education, especially in integrating the MBKM program as an effort to improve the quality of graduates who are ready to face the challenges of the world of work and global society.  

Khomsiyatul Mukarromah; Dzelifah Dzelifah

jurnal Riset Rumpun Agama dan Filsafat 2025 Pusat Riset dan Inovasi Nasional

Public relations (PR) plays a vital role in building and maintaining the trust of students’ parents toward Islamic boarding schools (pesantren). This trust serves as an essential foundation for the continuity of education and for fostering a harmonious relationship between the Ma’had and the parents. This study aims to analyze the communication strategies implemented by the Public Relations division of Ma’had Tahfidz Al-Qur’an (Putri) at Pondok Pesantren Al-Amien Prenduan Sumenep in strengthening parents’ trust, to understand their responses to these strategies, and to explore stakeholders’ expectations regarding the management of public relations within the institution. This research employs a descriptive qualitative method with a case study approach. Data were collected through in-depth interviews, observation, and document analysis. The findings indicate that the PR strategies were carried out through systematic stages of planning, implementation, evaluation, and continuous improvement. Generally, parents expressed satisfaction with the transparency of information, the speed of communication services, and their increased participation in educational activities. However, several aspects still need improvement, particularly in maintaining consistency in financial information delivery and modernizing communication systems through technology. Overall, the PR strategies at Ma’had Tahfidz Al-Qur’an (Putri) have been effective in strengthening parents’ trust and enhancing the institution’s positive image. To further improve the role of PR in the future, it is necessary to enhance staff professionalism, innovate in communication technology, and strengthen collaboration with various stakeholders.

Maria F. Hostika Hangga; Gergorius Kopong Pati; Diana Reby Sabawaly

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

Building materials sales are an important sector in the construction industry, which requires an efficient system to manage transactions, inventory, and customer relationships. In an effort to improve the performance and efficiency of the sales process, this study proposes the implementation of a building material sales system using the Rapid Application Development (RAD) method at Toko Merah Delima. The RAD method was chosen for its ability to speed up the application development process with an iterative approach that involves direct user feedback. This research aims to design and implement a system that can automate the sales process, monitor stock of goods, and produce reports that can be accessed easily. The developed system includes integrated sales transaction management features, stock management, and sales reports. The results of the implementation of this system show increased efficiency in the management of transactions and stock of goods, as well as making it easier to monitor sales reports in real-time. By using the RAD method, this system can be developed in a shorter time and more in accordance with the operational needs of the store. This research is expected to contribute to the development of information systems for the building materials trading industry.

Asfida Rahma; Umi Akromah

Ikhlas : Jurnal Ilmiah Pendidikan Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Wildfires in Los Angeles are a phenomenon that can be analyzed from two main perspectives: science and religion. From a scientific standpoint, these fires are triggered by a combination of natural factors, such as the Santa Ana winds that bring hot and dry air, and climate change, which extends drought periods and increases temperatures. However, human activities, including environmental exploitation, deforestation, and inadequate fire mitigation efforts, have exacerbated the situation. From an Islamic perspective, natural disasters can be seen as tests, warnings, or consequences of human negligence in maintaining environmental balance, as mentioned in the Qur'an (Surah Ar-Rum: 41). This study highlights that wildfires are not merely natural occurrences but also have spiritual dimensions. Islam emphasizes that humans are entrusted as stewards of the earth, responsible for preserving nature rather than passively accepting disasters. Therefore, the best approach to addressing wildfires is to integrate scientific understanding with religious values. Proposed solutions include science-based prevention efforts, such as sustainable forest management and fire mitigation policies, as well as spiritual awareness to appreciate and safeguard nature as a divine trust. By understanding the relationship between science and religion, humanity can take greater responsibility in disaster response and establish a more balanced and sustainable way of life.

Rr Pruelinnisa Inori Hapkido; Zamroni Zamroni

Inovasi Kesehatan Global 2025 Lembaga Pengembangan Kinerja Dosen

Background: Indonesia, as an agrarian country, has a large workforce engaged in physically demanding activities that increase the risk of myofascial pain. The prevalence of myofascial pain syndrome (MPS) in the upper trapezius muscle in Indonesia reaches 40% annually, with a higher rate in women. This condition often causes complaints in the neck, shoulders, and lower back, leading to a decline in quality of life. Various management strategies exist, but many are less effective in the long term and carry potential side effects. Lidocaine, as a local anesthetic, offers an alternative therapy due to its simple procedure, affordable cost, rapid effect, and good safety profile; therefore, its effectiveness in managing myofascial pain needs to be evaluated. Methods: This study was an observational research with a prospective cohort design conducted at PKU Muhammadiyah Gamping Hospital. Patients with myofascial pain who received lidocaine injections were followed for 4 weeks, and pain intensity was measured using the Numeric Rating Scale (NRS) to assess the relationship between lidocaine administration and pain reduction. Results: The study showed that lidocaine injection was effective in significantly reducing myofascial pain. The Wilcoxon Signed Rank Test produced negative Z values with p = 0.000 (<0.05) for all comparisons from pretest to the fourth week. The Friedman test also indicated significant differences between weeks (χ² = 9.731; p = 0.021), with optimal pain reduction observed in the second week. Although lidocaine provided significant analgesic effects, its effectiveness tended to decrease in subsequent weeks, indicating a short-term effect that should be combined with other interventions for sustained outcomes. Conclusion: Lidocaine injection proved effective in reducing pain among patients with myofascial pain syndrome, with the most optimal reduction occurring in the second week after therapy. The dominant factors influencing the outcomes were the relatively short duration of lidocaine’s action and individual variability in response. This implies that lidocaine can be used as an effective initial therapy, but should be combined with other interventions such as physiotherapy or activity modification to achieve more stable and sustainable pain management.

Moh. Annand Ananda Saputra; Aryo Dwiarief Susetyo; Rachmat Hidayat

Mahkamah : Jurnal Riset Ilmu Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines the strategic role of the Supreme Audit Agency (BPK) of the Republic of Indonesia in ensuring transparent, accountable, and aligned state financial management in line with national goals. As an independent state institution, the BPK has a constitutional mandate to audit state financial management and accountability objectively and free from intervention by any party. This study uses a legal method with a normative juridical approach, accompanied by descriptive analysis and systematic interpretation of data from literature studies. The results show that the BPK has broad authority in auditing state finances, both for the central government, regional governments, and other public institutions. However, its implementation still faces obstacles such as a lack of internal transparency, overlap with internal government oversight, and limited resources for comprehensive oversight. To address these issues, the BPK needs to strengthen its internal systems, increase auditor capacity, develop more systematic audit result reporting guidelines, and build cross-agency coordination to make its external oversight function more effective, transparent, and capable of supporting clean and integrated governance.

Adhita Naya

Jurnal Pengabdian Sosial dan Kemanusiaan 2025 Lembaga Pengembangan Kinerja Dosen

The community service activity themed “Efforts of the GG. Subur, Bandar Selamat Residents in Maintaining Environmental Cleanliness” was carried out to increase public awareness in maintaining the cleanliness of the surrounding environment, as well as to encourage active participation in preserving environmental sustainability. This program includes household waste management, street park cleaning, and mosque cleanliness. The methods used were socialization about the importance of maintaining environmental cleanliness, mutual cooperation in cleaning the environment, and interactive discussions with local residents to explore ideas on efficient waste management methods. The results of the activity showed a positive response from the community, with active involvement in every stage of the activity, as well as the emergence of initiatives to continue the cleanliness program independently through a mutually agreed upon routine schedule of gotong royong. This program not only increases awareness about the importance of cleanliness but also strengthens social relationships among residents and fosters a sense of ownership over the environment. In conclusion, this activity successfully raised the community’s awareness of environmental cleanliness and is expected to continue as a sustainable community-based environmental management model.

Lelly Anggraini; Roifatul Hasanah; Mayaza Rizqi Amelia; Ifrotul Hasanah; Mu’alimin Mu’alimin

Jurnal Riset Ilmu Hukum, Sosial dan Politik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Conflict is an inevitable phenomenon in organizational life and has the potential to greatly affect performance, interpersonal relationships, and institutional sustainability. The complexity of interactions in educational, business, and social environments makes this issue increasingly relevant for in-depth study. This study aims to examine the development of scientific studies on types of conflict and conflict management strategies over the past six years. The main focus of the study is to answer two questions: what types of conflict are most dominant in organizations, and how are conflict resolution strategies applied in various institutional contexts? The research method used is a literature review with the main keyword “types of conflict,” through searches in several scientific databases. From the selection results, five relevant articles were obtained and then analyzed based on research themes and trends. The analysis results show three main findings. First, conflicts within organizations can be classified into intrapersonal, interpersonal, and intergroup conflicts. Second, conflict resolution strategies emphasize the importance of effective communication, collaboration, mediation, and participatory leadership in creating sustainable solutions. Third, ethical and religious dimensions are also important aspects in building fair and harmonious resolutions. This study confirms that effective conflict management requires a multidimensional approach that integrates managerial, psychological, and moral values. Researchers are encouraged to conduct comparative studies between institutions to enrich their understanding of organizational conflict dynamics.

Vivian Aprilia; Elpa Hermawan; Ondy Ondy

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the communication strategy implemented by Global Radio 88.4 FM Jakarta in maintaining its existence as a youth radio amidst the rapid growth of digital media. Using a descriptive qualitative approach, the study collects data through in-depth interviews, observations, and documentation. The data obtained is analyzed using Cangara's communication strategy theory and George R. Terry's POAC (Planning, Organizing, Actuating, Controlling) management theory. The results show that Global Radio 88.4 FM Jakarta implements several key strategies, including program segmentation to meet the needs of young audiences, optimizing the use of social media such as TikTok and Instagram, and strengthening emotional relationships with listeners. The success of these strategies is influenced by well-planned content, efficient team organization, and flexible execution that responds to trends among the youth generation. However, amidst the growing competition in the digital world, challenges faced include changes in media consumption patterns and limited resources. This study provides insights into the importance of adapting communication strategies to maintain the existence of traditional radio in the digital era.

Elia Rossa

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

In the dynamic and competitive business environment, profitability has been recognized as a fundamental determinant of corporate sustainable growth. However, the complex relationship between profitability and sustainable growth, particularly through the mediating role of firm performance, remains understudied in emerging markets like Indonesia. This study examines the impact of profitability on corporate sustainable growth and investigates the mediating role of firm performance in this relationship among companies listed on the Indonesia Stock Exchange (IDX). Using a quantitative approach with Structural Equation Modelling (SEM), this research analyses panel data from 112 companies listed on the IDX during 2018-2023, resulting in 672 observations. Profitability was measured using Return on Assets (ROA), sustainable growth using Sustainable Growth Rate (SGR), and firm performance using Tobin's Q. Data were analyzed using PLS-SEM to test both direct and mediating relationships. The findings reveal that profitability has a strong positive and significant impact on sustainable growth (β = 0.417, t = 9.328, p < 0.001), representing the highest path coefficient among all financial determinants examined. Firm performance significantly mediates the relationship between profitability and sustainable growth (indirect effect = 0.096, p < 0.001), indicating partial mediation. The model explains 47.9% of the variance in sustainable growth (R² = 0.479). Profitability emerges as the most critical financial determinant of sustainable growth in Indonesian listed companies. The study confirms that profitability influences sustainable growth both directly and indirectly through enhanced firm performance, providing dual pathways for growth enhancement. These findings have significant implications for corporate financial management and investment decision-making.

Febthian Lindenn Harahap; Hariyati Hariyati

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

Intellectual capital represents information that reflects the quality of human resources and the knowledge assets owned by a business unit. This study aims to examine the influence of intellectual capital on business performance in creative sector MSMEs, specifically in the fashion and beauty industries in Surabaya. Data were collected through questionnaires distributed to business owners to capture their understanding of the components of intellectual capital and its impact on business performance. The study employs a quantitative method with a correlational approach to analyze the relationships between variables. The results of significance tests indicate that intellectual capital overall has a notable impact on business performance. Specifically, Human Capital, Structural Capital, Relational Capital, Technological Capital, and Business Capital exert a positive influence, demonstrating that the quality of human resources, organizational structure, business relationships, technology utilization, and business assets are key factors in improving MSME performance. Conversely, Customer Capital shows a negative influence, highlighting the need for more effective strategies in managing and leveraging customer-related resources. These findings confirm that intellectual capital significantly affects the performance of creative sector MSMEs, suggesting that proper management and development of each component of intellectual capital is essential for enhancing competitiveness, sustaining growth, and ensuring the long-term success of small and medium enterprises.

Khoiri Nur Kholis; Ellynia Ellynia; Ria Efkelin

Jurnal Riset Rumpun Ilmu Kedokteran 2025 Pusat riset dan Inovasi Nasional

Long outpatient waiting time is an indicator of suboptimal hospital administrative systems. The Hospital Management Information System (SIMRS) is designed to improve administrative efficiency; however, in practice, complaints about long patient waiting time still persist. This study aims to examine the relationship between the registration administrative system using SIMRS and the waiting time for outpatient services at RS Patria IKKT in 2025. A quantitative approach with a cross-sectional analytical design was employed. The sample consisted of 100 outpatient respondents selected using purposive sampling. Data were collected through questionnaires and analyzed using the Chi-Square test and Spearman correlation to determine the relationship between variables. The results show that the system quality, information quality, and service quality of SIMRS at RS Patria IKKT are categorized as good. Spearman correlation analysis reveals no significant relationship between system quality (p=0.281) and information quality (p=0.910) to waiting time. However, the Chi-Square test indicats a significant relationship between service quality (p=0.001) and outpatient waiting time. The implementation of SIMRS at RS Patria IKKT contributes to accelerating administrative processes and reducing outpatient waiting time. Nevertheless, improvements in service quality are necessary to achieve more optimal results.

Andini Setia Winata; Efan Andika Putra; Eka Khoirena Firdausy; Ananda Syaiba Suri Kholafi; Mu’alimin Mu’alimin

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

Conflict is an inevitable phenomenon in organizations and educational institutions, and if not managed properly can have a negative impact on performance, effectiveness, and interpersonal relationships. However, conflict also has the potential to be a catalyst for improvement if managed appropriately. Therefore, it is important to systematically examine the stages of conflict, their impacts, and relevant management strategies. This study aims to answer the following questions: (1) How are the stages of conflict identified in various organizational and educational contexts? (2) What are the impacts of conflict on organizations? and (3) What management strategies are most effectively implemented? The method used was a literature review by searching articles through national and international databases using the keywords stages of conflict, conflict management, and education. Of the 73 initial articles, 18 primary articles were selected for thematic analysis. The analysis revealed three main findings: (1) conflict generally develops through stages of latency, escalation, and overt manifestation; (2) conflict negatively impacts performance if left unchecked, but can be constructive if managed; and (3) effective conflict management strategies are contextual, combining structural, interpersonal, and cultural-religious value approaches. In conclusion, this literature highlights the need for adaptive conflict management to maintain organizational stability. Further research is suggested to explore integrative models of conflict management based on local values and educational practices.

Veri Sangap Tua Pasaribu; Rouli Elisabet Naibaho; Ega Grace Nichol Sitindaon; Lisa Dwi Cahaya Nayu; Fadli Agus Triansyah

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

This study aims to analyze the application of digital marketing through social media at Yuk Ngopi Coffee UMKM in Medan City in facing competition in the digital era. The research method uses a qualitative approach with data collection techniques through in-depth interviews, observation, and documentation studies. The results show that the use of digital platforms, particularly Instagram and TikTok, contributes significantly to increasing brand awareness, consumer engagement, and market expansion. Content strategies that emphasize visual aesthetics, interaction with consumers, and affordable prices are key factors in attracting customers. In addition, the integration of offline experiences in the form of a café atmosphere with online promotions has succeeded in strengthening the brand image. However, the study also found several challenges, including limited human resources, marketing budgets, and the rapidly changing dynamics of social media algorithms. Theoretically, these findings reinforce the relevance of the Integrated Marketing Communication (IMC) model, Customer Relationship Management (CRM), and the concept of Perceived Value in the context of UMKM. This research provides practical implications for businesses to optimize social media as a strategic marketing tool, while balancing digital innovation and real-world consumer experiences.

Ondo Apostel Purba; Gracia Octaviani Hutagalung; Dina Lestari; Akhlan Naufan Asri; Dionisius Sihombing +1 more

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

This study examines the relationship between business environment dynamics and the sustainability of microenterprises in the culinary sector, focusing on a case study of dim sum businesses in Medan City. The business environment is conceptualized as a set of external factors, including competitive intensity, local economic conditions, regulations, shifts in consumer preferences, and the strategic role of business location. A qualitative approach was employed using a case study method, with data collected through semi-structured interviews and participant observation of operational activities. The findings indicate that high levels of competition, particularly from new entrants offering lower prices, directly influence the survival strategies of business owners. Adaptive adjustments were implemented through menu innovation, product quality maintenance, and strengthening relationships with loyal customers. Furthermore, the presence of educational institutions and socio-economic activities around business locations supports demand stability, especially from student segments. Strategic physical location enhances both visibility and accessibility but simultaneously intensifies competition. Conceptually, this study highlights that the sustainability of small-scale culinary enterprises is determined not only by internal management capacity but also by the ability to interpret, anticipate, and respond to external dynamics. Consequently, continuous adaptive strategies, product differentiation, and consumer network strengthening are essential prerequisites for culinary micro and small enterprises to maintain competitiveness in a highly competitive market.

Khesyfa Hanan Kinanti; Fadzlul Fadzlul; Beny Rahim

Jurnal Publikasi Ilmu Psikologi. 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Burnout is a psychological issue often faced by Civil Servants (ASN) due to demanding job responsibilities, negatively impacting performance, motivation, job satisfaction, and productivity. Excessive workload is a primary factor contributing to burnout, making it essential to examine their relationship in the governmental context. This study investigates the perception of workload and the level of burnout among civil servants at the National Unity and Political Agency (Kesbangpol) of Jambi Province. Using a quantitative correlational approach, the study involved 65 civil servants selected through purposive sampling. Data were gathered through an online questionnaire consisting of a workload perception scale (30 items) and a burnout scale (22 items). The Pearson Product Moment correlation test with SPSS software was used for data analysis. Descriptive results showed that most respondents reported moderate to high levels for both variables. A correlation coefficient of r = 0.503 with a significance level of p = 0.001 (p < 0.05) indicates a significant positive relationship between workload perception and burnout. This suggests that higher perceived workload increases the likelihood of experiencing burnout. To reduce burnout and maintain optimal performance, balanced workload management, social support, and stress management strategies are essential for civil servants.

Ajeng Septa Ningsih; Lihan Rini Puspo Wijaya; Endang Asliana

Epsilon : Journal of Management (EJoM) 2025 Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

This research is an empirical study that aims to examine the influence of a number of financial indicators on company value in the construction and building subsectors listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The indicators analyzed include profitability, free cash flow (FCF), and leverage. This study uses a purposive sampling approach involving 9 issuers and produces 45 observation data. The analysis method used is multiple linear regression to test the relationship between independent variables and company value as measured by Price to Book Value (PBV). The results of the study show that the performance of Return on Assets (ROA) as well as the Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) ratios have a significant effect on increasing the company's value. In contrast, other indicators such as Net Profit Margin (NPM), Free Cash Flow (FCF), and Long-Term Debt to Equity Ratio (LTDtER) did not show a significant influence. These findings indicate that investors prioritize capital utilization efficiency and sound funding structures in assessing the value of a company, compared to free cash flow or net profit margins. This research provides important implications for company management and investors in formulating financial strategies that are oriented towards increasing the company's value in a sustainable manner.