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Irma Lestari; Sri Yuni; Agus Kubertein

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to evaluate the effectiveness of current asset management, specifically cash, receivables, and inventory, and its impact on a company's ability to generate profits. The study focused on companies in the automotive sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The research approach used a quantitative method with secondary data sourced from annual financial reports. The study sample included 11 companies, resulting in a total of 44 observational data sets over four years. Data analysis was performed using SPSS version 25 software to examine the relationships and influences between the study variables. The test results showed that cash management did not significantly influence profitability. This indicates that the amount of available cash does not always correlate with profit, possibly because cash funds are not optimally utilized in productive activities. Conversely, receivables management showed a negative correlation with profitability. This finding suggests that high receivables can burden cash flow and reduce a company's ability to generate profits. Meanwhile, inventory management has a positive and significant impact on profitability, indicating that good inventory control can support smooth production and sales, thereby increasing profits. Together, these three variables explained 68.4% of the variation in company profitability, while the remaining 31.6% was influenced by factors outside the model, such as operational efficiency, cost structure, and marketing strategy. These findings provide insights for automotive company management to prioritize inventory management and review cash and receivables policies to optimize financial performance.

Randi Artino; Yuniar Istiyani

Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi 2025 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

Sultan Thaha Airport, Jambi, is one of the airports that has implemented a digital Airport PAS application process through a website-based system. This application information system is designed to improve efficiency and effectiveness in the PAS (Personal Airport Security) application process, which was previously done manually. With this system, it is expected that the entire administrative process can run faster, more transparently, and minimize errors. The purpose of this study is to analyze the implementation of the e-PAS information system, and to identify obstacles that arise in its implementation in the work environment of Sultan Thaha Airport, Jambi. The research method used is descriptive qualitative, with a blackbox testing approach to test the system's functionality. Data collection techniques were carried out through direct observation, interviews with 3 PAS applicants and 6 operational officers, and documentation related to system use. The data obtained were analyzed through the process of data reduction, data presentation, as well as drawing conclusions and verification. Data validity testing was carried out using the source and technique triangulation method. The results of the study indicate that the implementation of the e-PAS system has run quite well. However, several technical challenges remain, hindering the smooth running of the process, such as disruptions to the data input system, challenges with information validation, and suboptimal or incomplete system features. These findings provide important input for system developers to make continuous improvements to ensure more effective and efficient services in the future. Improved training for staff is also necessary to ensure optimal system utilization. Furthermore, regular evaluations of system performance are mandatory to maintain consistent service quality.

Sekar Sabina Larasati; Ade Widiyanti

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

This study examines the capital market reaction at the sectoral level to the 2024 General Election in Indonesia, with the aim of providing deeper insight into how political events influence different industries. Using an event study methodology, the analysis is conducted over a 10-trading-day window surrounding February 14, 2024—the official election date—covering five days before and after the event. The research focuses on six major sectoral indices listed on the Indonesia Stock Exchange (IDX), namely Energy, Consumer Cyclicals, Financials, Basic Materials, Industrials, and Technology.Market reaction is measured through two primary dimensions: (1) changes in price valuation, represented by abnormal returns (AR), and (2) shifts in investor activity, measured through Trading Volume Activity (TVA), operationalized as the turnover ratio. Abnormal returns capture the extent to which price changes deviate from expected normal performance, while TVA reflects the level of investor engagement in each sector during the event window.To evaluate differences in market reaction across sectors, the Kruskal–Wallis test is applied for abnormal returns due to non-normal data distribution, and Welch’s ANOVA is used for TVA to account for heterogeneity of variances. The results reveal no statistically significant differences in abnormal returns across the six sectors, suggesting that price adjustments to election-related information occur uniformly across the market, reflecting a degree of informational efficiency. However, the analysis of TVA shows a highly significant difference among sectors. A Games–Howell post-hoc test further indicates that the Energy and Consumer Cyclicals sectors experienced notably higher trading activity compared to other sectors, especially the Financials sector, which recorded the lowest investor engagement.

Shafa Nabilah Putri; Ulfi Pristiana

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

This study aims to examine the effect of financial technology, fee-based income, and BOPO on the profitability of Islamic banking companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research is motivated by the rapid development of digital financial services and the importance of operational efficiency in enhancing the financial performance of Islamic banks. This research employs a quantitative approach with purposive sampling. The data were obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id) and the annual financial reports of Islamic banking institutions. The analysis technique used is multiple linear regression with the assistance of SPSS software. The results show that, partially, financial technology and fee-based income do not have a significant effect on profitability, while BOPO has a negative and significant effect. However, simultaneously, all three variables have a significant effect on profitability. Future studies are expected to include additional relevant variables and extend the observation period

Sarnita Sarnita; Mustika Mustika; Tamtomo, Hario

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to compare the financial performance of Islamic banks and conventional banks operating in Jambi Province during the 2021–2023 period. The approach used is comparative quantitative, with descriptive analysis and independent sample t-tests. Five key financial ratios were analyzed in this study: Return on Assets (ROA), Return on Equity (ROE), Operating Expenses to Operating Income (BOPO), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR). Data were obtained from the quarterly financial reports of each sample bank, thus reflecting actual financial performance on a periodic and ongoing basis. The analysis shows significant differences in three key financial ratios: ROA, ROE, and BOPO. Conventional banks demonstrate higher levels of profitability and operational efficiency than Islamic banks. High ROA and ROE values reflect the effectiveness of conventional banks in generating profits from their assets and capital. Furthermore, lower BOPO ratios in conventional banks indicate a better ability to control operating costs. In contrast, no significant differences were found in the NIM and LDR ratios, indicating equality between the two types of banks in generating interest margins and disbursing credit or financing to customers. This finding has important implications for the development of the Islamic banking sector to be more competitive, particularly in terms of efficiency and profitability. Islamic banks are expected to improve their asset and operational management strategies to increase competitiveness amidst the dual banking system in Indonesia. This research also contributes to regulators in formulating policies that support the growth of Islamic banks in the regions. For academics and practitioners, this study broadens understanding of the dynamics of local banking financial performance and serves as a reference for further research on the effectiveness of the dual banking system in the regional context.

Eriyana Putri; Puji Astuti; Andy Kurniawan

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

This research is motivated by the low utilization of accounting information by Micro, Small, and Medium Enterprises (MSMEs), which can impact suboptimal business decision-making. Accounting information plays an important role in helping business actors manage operational activities, plan finances, and evaluate business performance. Therefore, this study aims to analyze the influence of accounting knowledge, business scale, and business experience on the perception of the use of accounting information, both partially and simultaneously. The approach used in this study is a quantitative approach with a causal research type. The population in this study were all MSMEs in Ngronggot District, Nganjuk Regency, totaling 162 business units. The sample used was 62 respondents, obtained through a simple random sampling technique with calculations using the Slovin formula. The data collection method was carried out by distributing questionnaires to predetermined respondents. Data analysis used multiple linear regression methods with the help of SPSS software version 27. The results of the study indicate that partially, accounting knowledge and business scale have a significant influence on the perception of the use of accounting information. This indicates that the greater the level of accounting knowledge and the larger the business scale, the higher the positive perception of the importance of using accounting information. Conversely, business experience did not show a significant partial effect, indicating that the length of time a person has been running a business does not always lead to increased use of accounting information. However, simultaneously, all three variables—accounting knowledge, business scale, and business experience—significantly influenced perceptions of the use of accounting information. This finding implies that increasing accounting knowledge and expanding business scale need to be addressed in MSME empowerment programs to optimally utilize accounting information.

Shafiq Mohammed Al-Dhahabi

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

The radical transformations toward business economies and knowledge-based information have become a focal point for writers and researchers, particularly in the fields of public administration and financial management. These changes have significantly affected the banking industry, especially with the liberalization of global markets for financial and banking organizations, along with the rapid technological advancements and information shifts. Such transformations have inevitably led to alterations in banking performance, with new methods being adopted to address emerging challenges in the banking sector. In this context, Total Quality Management (TQM) has emerged as a crucial concept with a clear impact on banking performance. Its significance is particularly evident within Islamic banks, as they play a vital role in the global banking system, operating under a set of unique principles and practices. The effectiveness of TQM in improving the operational efficiency and risk management strategies of these institutions cannot be overstated, as these banks consistently demonstrate financial sufficiency, often exceeding required ratios. However, despite their financial stability, Islamic banks face challenges in fully implementing the principles of TQM. This study seeks to explore how the requirements of TQM can help reduce financing risks in Islamic banks by enhancing service quality, improving customer satisfaction, and optimizing internal processes. By examining the relationship between TQM practices and risk management strategies, this research aims to offer insights into how Islamic banks can better navigate the complexities of modern financial landscapes while ensuring continued growth and stability. Through this study, the potential for TQM to serve as a strategic tool for reducing financing risks in Islamic banks will be assessed, contributing to a more sustainable and competitive banking environment.

Danu Abilsyah Aimar; Tantry Hidayati Sinaga

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

The development of digital technology has driven transformation across various sectors, including the food and beverage industry. Dessert businesses face challenges in improving operational efficiency and competitiveness in the digital market. One possible solution is the use of websites as marketing and sales platforms. However, without proper management methods, the utilization of this technology will not be optimal. Therefore, this study applies the POAC (Planning, Organizing, Actuating, Controlling) method to develop a website- based dessert sales system aimed at enhancing business efficiency and customer satisfaction. This study employs a descriptive approach with the POAC method in website-based marketing strategies. The planningphase involves designing e-commerce features, such as product catalogs, an online ordering system, and digital payments. The organizing phase focuses on resource management and technology integration, while actuating includes implementing the system using MySQL, PHP, and CodeIgniter. The controlling phase is conducted through system testing using the Blackbox Testing method to evaluate application performance. The study results indicate that implementing the POAC method in a website- based system enhances the operational efficiency of dessert businesses. Transaction records become more accurate, customers can easily access product information, and the digital payment system improves transaction convenience. Furthermore, the website enables businesses to reach a broader market without geographical limitations. The implementation of the POAC method in website-based business management has proven to improve marketing and sales effectiveness. With a more structured system, businesses can better adapt to market changes and enhance customer interactions. This digital-based strategy also opens new opportunities for developing the culinary business in the modern era.

Bambang Widjanarko Susilo; Benny Cuaca; Edy Susanto; Ayu Miranti Kusumaningrum; Galuh Aninditiyah +5 more

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

Based on the financial performance analysis of PT. Gudang Garam Tbk (GGRM) during the 2020–2023 period, the company faced significant challenges that impacted its financial condition. One of the main factors affecting the company's performance is the increase in tobacco excise duties, which has affected the cost structure and selling prices of its cigarette products. Additionally, the increasing regulatory pressure and changes in consumer behavior have posed unavoidable challenges. The decline in profitability and liquidity ratios, such as Return on Assets (ROA) and Current Ratio (CR), indicates the negative impact of these external conditions on the company’s ability to generate profit and meet short-term obligations. This decline suggests that the company is struggling to balance income and operational costs. The fluctuating solvency ratio also raises concern. Although the company manages to maintain a balance between debt and equity, these fluctuations show challenges in managing long-term assets and liabilities. Dependence on debt and rising operational costs pose risks to the company's financial stability. These fluctuations affect the company's ability to maintain liquidity and solvency in an increasingly competitive market. Trend analysis from the financial statements indicates that the company needs to strengthen its adaptation strategies and risk management to face the growing market challenges. GGRM must focus on product innovation and marketing strategies that can attract new customers while retaining existing ones. Furthermore, the company must adapt to changing regulations and evolving consumer trends. The results of this study provide important insights for stakeholders regarding the financial condition of the tobacco industry. In this challenging situation, GGRM must continue to develop more adaptive strategies to survive and thrive amidst the dynamic market and increasingly stringent regulations.

Aulia Maria Ulfah; Hari Padly; Abdillah Abdillah

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

The purpose of this study is to assess the financial performance of PT Mayora Indah Tbk. through an analysis of profitability and liquidity ratios over the past five years. A company's financial performance is a key indicator in evaluating operational success, managerial efficiency, and overall financial health. This assessment is important for investors, management, and other stakeholders in strategic decision-making. This study uses a quantitative descriptive approach with a case study as its primary method. The data analyzed are secondary data in the form of PT Mayora Indah Tbk.'s annual financial reports published on the Indonesia Stock Exchange. The ratios analyzed include Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM) as profitability indicators, and Current Ratio (CR), Quick Ratio (QR), and Cash Ratio as liquidity indicators. The results of the study indicate that in general, the company is able to maintain a stable level of profitability, despite minor fluctuations from year to year. ROA and ROE indicate that management is quite effective in managing assets and equity to generate profits. NPM also shows a competitive net profit margin compared to similar industries. Meanwhile, the liquidity ratio indicates that PT Mayora Indah Tbk. has a strong and consistent ability to meet its short-term obligations. The CR, QR, and Cash Ratio are all within safe limits, indicating healthy liquidity. In conclusion, PT Mayora Indah Tbk. demonstrates good financial performance in terms of both profitability and liquidity, making it a company worthy of consideration for long-term investment.

Siti Nurul Kholillah; Azizah Salzabila; Hesti Kusumaningrum

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In an increasingly complex and dynamic global landscape, strategic leadership plays a pivotal role in ensuring organizational resilience and sustainable growth. This study seeks to provide a meaningful contribution to the development of leadership strategies aimed at fostering both learning-oriented and ethically grounded organizations. Adopting a literature review approach, the research synthesizes a range of scholarly works to explore in depth the leadership practices that facilitate continuous learning while embedding ethical principles into organizational operations and culture.The analysis reveals that the essence of effective strategic leadership lies in the capacity to navigate rapid changes, exercise authority with wisdom, and cultivate a culture of integrity. Leaders who can anticipate and adapt to environmental shifts, while maintaining transparency and fairness, are better positioned to build trust and commitment within their organizations. Additionally, strategic leadership is found to be instrumental in shaping an environment that nurtures collaboration, stimulates innovation, and incorporates ethical considerations into all levels of decision-making.The findings underscore that leadership strategies must not only address operational and competitive challenges but also prioritize moral responsibility and collective well-being. This dual focus enables organizations to remain agile while preserving their ethical identity, thus strengthening their reputation and long-term sustainability.Ultimately, the study offers practical recommendations for leaders, particularly in the public and educational sectors, to design adaptive organizational systems rooted in ethical values. By integrating learning processes with moral governance, leaders can create a synergistic and sustainable framework that supports both organizational performance and societal trust, ensuring relevance and resilience in the face of continual change.

Fiska Amelita; Denny Kurnia

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

This study aims to investigate the effects of liquidity, financial leverage, capital structure, and operating cash flow on financial performance, with financial distress serving as a mediating variable. The population comprises transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, totaling 37 companies. The sample includes 20 companies, with quarterly financial reports yielding 400 observations. Secondary data were employed, and purposive sampling was utilized for sample selection. The analysis was conducted using panel data analysis at a 5% significance level, facilitated by STATA Version 17 software. Mediation was tested utilizing the Sobel test with a critical value of 1.96. The results reveal that liquidity significantly impacts both financial distress and financial performance; financial leverage significantly affects both financial distress and financial performance; capital structure significantly influences financial distress but does not significantly affect financial performance; operating cash flow does not significantly impact financial distress but significantly affects financial performance. Collectively, liquidity, financial leverage, capital structure, and operating cash flow significantly influence financial distress. Furthermore, liquidity, financial leverage, capital structure, operating cash flow, and financial distress together have a significant effect on financial performance. Mediation analysis indicates that financial distress significantly mediates the relationships between liquidity, financial leverage, capital structure, and financial performance, whereas financial distress does not significantly mediate the effect of operating cash flow on financial performance. It is recommended that transportation and logistics companies listed on the IDX actively enhance liquidity, optimally manage leverage and capital structure, and strengthen operational cash flow management to minimize financial distress risk and sustain financial performance.

Hanif Pradana; Ichyu Machmiyana; Dini Wagini

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

This study aims to improve the performance of roadside supervision services for Baggage Towing Tractor (BTT) movements at Kualanamu International Airport, Deli Serdang. The research background is based on the high level of operational risk on the airside, which requires strict supervision of Ground Support Equipment (GSE) vehicles. The method used is descriptive qualitative with data collection techniques in the form of direct observation, semi-structured interviews, and field documentation. The results of the study indicate that violations of Standard Operating Procedures (SOP) such as excessive speeding, inappropriate lane use, and compliance with procedures are still common. The main causes include lack of training, weak monitoring systems, and low awareness of safety culture. From the results of the observation, it was found that supervision is still manual and not optimally supported by monitoring technology such as CCTV with a real-time integration system. In addition, the number of supervisory personnel is also not able to cover the entire service area of the road which is quite extensive, especially during peak operating hours. The lack of a firm reward and punishment system also contributes to the low discipline of BTT drivers. Interviews with several BTT operators showed that they have not received regular safety training, and most do not understand the importance of complying with established signs or markings. Therefore, it is recommended that airport authorities implement a monitoring system through the use of sensor-based technology and GPS tracking, as well as increase the intensity of occupational safety training. Furthermore, a dedicated unit should be established to continuously monitor GSE movements and integrate a digital reporting system to ensure prompt action on violations. Improving safety culture can also be achieved through internal campaigns and ongoing outreach.

Krisna Handika Wicaksono; Amad Narto; Kresno Yuntoro

Mutiara : Jurnal Penelitian dan Karya Ilmiah 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study examines a crucial problem that occurred on board the MT. Nectar, namely air contamination in the lubricating oil of the Cargo Oil Pump Turbine COPT, which is a critical system in supporting the download and unloading process of crude oil. This contamination resulted in a significant decrease in pump performance, increasing the risk of malfunction that impacts equipment safety and the operational efficiency of the ship. This problem not only has a technical impact, but also requires proper maintenance management handling. Using a qualitative approach through direct observation, interviews with crew members, and documentation studies of the maintenance and operation history of the lubrication system, this study analyzed the root cause using the SHEL (Software, Hardware, Environment, Liveware) model and Fishbone Diagram. The analysis results indicate that the main causes of contamination are leaks in the labyrinth seal, inadequate condenser vacuum, and wear on metal bearings due to suboptimal lubrication. To address this problem, the study recommends improving compliance with Plan Maintenance System PMS procedures, implementing routine and periodic inspections of the entire lubrication system, using high-quality components, and improving technical training for crew members to strengthen their understanding of the lubrication system. In addition, a digital monitoring system is needed for early detection of contaminants in the oil. These steps aim to maintain the darkness and efficiency of the COPT system to ensure optimal ship operations. This research is expected to be a useful reference for ship crews, shipping companies, and cadets at the Semarang Maritime Polytechnic PIP in understanding the importance of lubrication systems and preventing contamination in auxiliary machinery on ships. This research is expected to be a useful reference for ship crews, shipping companies, and cadets at the Semarang Maritime Polytechnic PIP in understanding the importance of lubrication systems.

Ozwaldo Henriquez; Sundoro Sundoro; Yenni Arnas

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

This study aims to improve ground handling personnel to support operational safety in the airside area of Yogyakarta International Airport. The main focus of this study is the level of compliance with the technical provisions stipulated in SKEP 140/VI/1999. The approach used is descriptive qualitative, with data collected through direct field observation, interviews with competent parties, and review of related documents. The results of the study indicate that there are still many violations of standard operating procedures (SOPs), especially related to the use and placement of Ground Support Equipment (GSE) that does not comply with standards and the operation of vehicles that do not reach properly. Some of the main causes identified are weak supervision, low work discipline, limited understanding of safety procedures, and a lack of routine training for officers. This has the potential to increase safety risks and disrupt smooth operations at the airport. As a solution, this study recommends corrective measures that include strengthening field supervision, ongoing training to improve understanding of safety procedures, implementing strict sanctions for violators, and reorganizing equipment storage and use areas. In addition, it is important to develop a stronger safety culture among officers and utilize technology to improve operational oversight. These measures are expected to create a safer and more efficient environment in the airside area of Yogyakarta International Airport. This study also identified the need for regular evaluation and updating of existing procedures to align with technological developments and international standards. By paying attention to safety aspects, operational efficiency can be maintained and the risk of accidents or incidents can be minimized. By strengthening safety management and work discipline, better performance levels and improved service quality in the aviation sector can be achieved.

Adela Nur Asyifa; Sonia Ayu Febrianty; Abdillah Abdillah

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

This study aims to evaluate the financial performance of PT Akasha Wira International Tbk during the period 2022 to 2024 using profitability ratio analysis. The ratios analyzed include Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM), and Net Profit Margin (NPM). The data used is sourced from official financial statements published through the Indonesia Stock Exchange website. Based on the results of the analysis, the company's financial performance is generally relatively good and shows stability over the past three years. This is reflected in the consistency of the profitability ratio which is at a favorable level, indicating the effectiveness of the company in managing assets, its own capital, production costs, and operational activities. Further analysis shows that the Return on Assets and Return on Equity show a stable trend with a slight increase, which indicates efficiency in asset utilization and capital management. Gross Profit Margin and Operating Profit Margin also show positive trends, indicating efficiency in managing production costs and operational activities. Net Profit Margin, although slightly volatile, remains within a range that reflects good profitability. In addition, the results of this evaluation also indicate that the company has the ability to adapt to market changes and dynamic economic conditions. The ability to maintain profit margins in the midst of economic fluctuations shows the resilience of the business model and operational strategy applied. These findings provide an idea that PT Akasha Wira International Tbk has been able to maintain a healthy performance despite being in a competitive business environment. Thus, the results of this evaluation can be used as a basis for strategic considerations by management in preparing long-term financial plans and decision-making, as well as a reference for investors in assessing the company's prospects.

Muhamad Rifqi Auliya’urrahman; Rezty Fauziah Novianty Z; Irfan Abdulhafizh K

Jurnal Pendidikan Dirgantara 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This research is motivated by the high intensity of activity in the apron area, the limited number of personnel, and the implementation of a shift work system in the Apron Movement Control (AMC) unit at Halim Perdanakusuma Airport. These conditions have the potential to cause excessive workloads for personnel, which can impact the effectiveness of operational supervision and disrupt their physical and mental health. The main objective of this study is to analyze the workload of AMC personnel and determine the ideal number of workers to ensure optimal supervision in the apron area. This study uses a quantitative descriptive approach. Data collection techniques were carried out through direct observation and the distribution of questionnaires to all personnel activities in the AMC unit. Data analysis used the Full Time Equivalent (FTE) method to calculate the total actual working time required, and compared it with the standard full-time working hours according to employment regulations. The results showed that the workload of AMC personnel is quite high. Of the seven personnel analyzed, two people obtained an FTE value above 1.28, indicating an overload condition, four people were in the FTE range of 1.00 to 1.28, which is considered normal, and one person had an FTE value below 1.00, indicating an underload condition. These findings indicate an imbalance in the distribution of workload among personnel. As a result, some personnel must perform multiple tasks simultaneously, potentially compromising the quality of oversight and operational safety in the apron area. Based on these findings, a re-evaluation of the division of tasks and workforce within the AMC unit is recommended to create a proportional workload and support optimal safety and operational performance at Halim Perdanakusuma Airport.

Nur Amalia Ramadhan; Isti Rahayu

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

This study aims to analyze the implementation of risk management at PT API, identify the challenges faced during the process, and evaluate its impact on the company’s financial performance. A qualitative research approach was employed, with data collected through in-depth interviews, direct observation, and documentation review. The data were obtained from managers and staff of the Quality, Risk, and Performance Management unit, providing comprehensive insights into the risk management procedures applied within the company. The findings reveal that PT API has implemented risk management in accordance with the ISO 31000:2018 framework. The processes of risk identification, analysis, evaluation, and mitigation are carried out systematically. However, several challenges were identified that hinder effective implementation. These include reliance on manual monitoring systems, which are prone to errors and delays in reporting, and the lack of widespread awareness of risk culture across all work units. This uneven awareness results in suboptimal employee participation in risk identification and reporting. Nevertheless, the implementation of risk management has shown a positive impact on the company's financial performance. With structured risk treatment and appropriate mitigation strategies, the company has been able to reduce potential financial losses and improve operational efficiency. This is reflected in more controlled budget management and more cautious decision-making based on risk analysis. Overall, the study emphasizes that consistently and thoroughly applied risk management not only functions as a control mechanism but also contributes significantly to the financial stability and sustainability of the company. Therefore, the enhancement of digital monitoring systems and the strengthening of risk awareness across all departments are crucial aspects that need to be addressed moving forward.This research highlights the strategic value of risk management in supporting organizational resilience and financial health, offering practical insights for companies seeking to optimize their risk governance frameworks.

Diny Wulansari; Mundakir Mundakir

International Journal of Health and Social Behavior 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Employee performance is a critical determinant of service quality and operational success in hospitals. High-performing employees contribute directly to patient satisfaction, service efficiency, and overall institutional reputation. This study investigates the influence of intrinsic and extrinsic motivation on the performance of employees at Petrokimia Gresik Hospital, aiming to provide empirical evidence to guide strategic human resource management in healthcare settings. A quantitative research design was employed, with data collected using structured questionnaires. The respondents consisted of 85 permanent employees selected through simple random sampling, ensuring that the sample fairly represented the hospital's workforce. The questionnaire was designed to measure aspects of both intrinsic motivation (such as self-fulfillment, recognition, and meaningful work) and extrinsic motivation (such as salary, benefits, and job security), along with indicators of employee performance. Data were analyzed using multiple linear regression analysis to examine the individual and joint effects of the motivational variables on performance. The results revealed that both intrinsic motivation (β = 0.532, p < 0.05) and extrinsic motivation (β = 0.487, p < 0.05) had a statistically significant and positive impact on employee performance. The model showed that the combination of these two factors accounted for 68.2% of the variation in employee performance (R² = 0.682), indicating a strong explanatory power. These findings underscore the importance of a balanced motivational strategy in hospital management. Relying solely on financial incentives is insufficient; efforts must also be made to cultivate a positive and fulfilling work environment. Therefore, hospital administrators are encouraged to design integrated motivation programs that address both intrinsic and extrinsic factors to enhance employee engagement, productivity, and ultimately, the quality of healthcare services provided.

Enoch David Lontolawa; Zumrotul Fitriyah

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines a comprehensive approach to addressing common issues in laundry services, such as ineffective scheduling, skills gaps, and operational inefficiencies. The research focuses on RPK Omah Laundry Prapen, aiming to improve work processes and optimize human resources in this laundry business. The proposed solutions include the implementation of an attendance system, financial application training, laundry and ironing skills training, and a single-shift work system. The attendance system is designed to improve workforce punctuality, while the financial application training aims to enhance employees' understanding of financial management. Additionally, providing specific training on laundry and ironing techniques helps to bridge the skills gap and ensure high-quality service. The introduction of a single-shift work system aims to increase efficiency by streamlining operations and reducing staff fatigue. The results of the study indicate that these proposed solutions lead to several positive outcomes. The attendance system contributes to better time management, fostering a sense of responsibility among employees. Financial application training helps staff manage the business's finances more effectively, leading to more informed decision-making. Furthermore, the skills training program has shown improvements in the quality of laundry and ironing services, which directly impacts customer satisfaction and retention. The adoption of a single-shift work system reduces operational costs and increases the overall efficiency of the laundry services. Ultimately, this approach enhances fairness, operational efficiency, and productivity, creating a more conducive work environment. Implementing these integrated solutions can help laundries, such as RPK Omah Laundry Prapen, achieve better, sustainable performance by addressing key operational challenges and maximizing their workforce's potential. This study provides valuable insights for other laundries looking to optimize their operations and improve long-term business success.