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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.

Dania Fahira Falhi; Dina Talitha Salsabila; Rizka Yulia Mahmud; Moh. Ilham Ali; Mu’alimin

Jurnal Manajemen dan Pendidikan Agama Islam 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Conflict is an inevitable phenomenon in organizational dynamics, whether in the education sector, social sector, or wider society. Conflicts that are not managed properly can lead to disintegration, but if handled appropriately, they can become a means of learning and innovation. This literature review aims to identify sources of conflict, resolution strategies used, and their impact on organizational performance. The research questions asked are: (1) What are the main factors causing conflict in educational and social organizations? (2) What are the most effective conflict resolution strategies according to the context? This research method uses a literature review approach by searching articles through Google Scholar and Publish or Perish (PoP) using the keywords “sources AND levels of conflict.” A total of 20 articles were selected from the period 2021–2025, with a final result of five valid articles that were analyzed thematically. The review results show three main themes: (1) sources of conflict include differences in vision, interests, and resource distribution; (2) conflict resolution strategies vary, ranging from mediation, negotiation, to religious and cultural-based approaches; (3) the impact of conflict is ambivalent, it can decrease performance but also encourage positive change.The conclusion of this study emphasizes the importance of contextual conflict management and opens up opportunities for further research to develop more adaptive resolution models based on local values.

Komalasari, Nila; Jaenab, Jaenab; Aryani, Feni

Jurnal Riset Rumpun Ilmu Ekonomi 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to determine and analyze the influence of competence and work dicipline on teacher performance at SMKN 1 Woha. This study is a quantitative study and the type of reseach is assosiative with the population in this study being all teachers at SMKN 1 Woha. The sampling technique is purposive sampling totaling 38 PNS teachers, while the data collection technique uses observation, interviews, literature studies and questionnaires measured using a 5-point likert scale and then distributed to 38 teacher respondents who have PNS status at SMKN 1 Woha. The data analysis method used in this study is multiple linear regression analysis then analyzed using SPSS version 24 for windows. The results of this study state that: 1) There is a significant influence between competence on teacher performance at SMKN 1 Woha. 2) There is a significant influence between work discipline on teacher performance at SMKN 1 Woha. 3) There is a significant influence between competence and work discipline on teacher performance at SMKN 1 Woha.

Ayu Widiastuti

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Environmental management auditing is a strategic tool used to assess an organization’s performance in environmental management. Its main objectives are to enhance compliance with regulations, identify environmental risks, and strengthen corporate social responsibility. This study uses a bibliometric approach to analyze trends and research opportunities in the field of environmental management auditing during the period 2015–2025. Utilizing the Publish or Perish and VOSviewer software, this study examines 200 publications obtained through Google Scholar, revealing citation patterns, author collaborations, and frequently occurring keywords in the literature. The analysis results show that topics such as auditing, disclosure, governance, and big data dominate the existing literature, reflecting significant attention to transparency and data management in environmental audits. Additionally, there is a noticeable shift toward the use of technology in environmental auditing practices, including the use of big data and analytics to support audit processes. Bibliometric visualization also identified several areas with low density, such as implementation and environmental information, indicating potential research opportunities. This suggests that although significant research has been conducted, there is still room for further development, particularly regarding the implementation of environmental management audits across various industries. This study provides valuable insights into the development of more adaptive, multidisciplinary environmental auditing strategies that align with sustainable development goals.

Asep Purnama

Global Leadership Organizational Research in Management 2025 STIKes Ibnu Sina Ajibarang

Beji District Office is 1 of 11 districts in the city of Depok which has the task of assisting the Mayor in coordinating the implementation of general government affairs, government affairs in the field of community empowerment and sub-districts as well as the delegation of some government affairs in other fields.The sample in the study was 38 respondents using saturated sampling techniques, all populations in this study were used as research samples. The data collection technique uses a questionnaire method with a Likert scale. Based on the results of this study, the variable Work Environment (X1) has a positive and significant influence on Employee Performance (Y) obtained from the calculation of the calculation of the ttable > (4.217 > 1.690) with a significance level of 0.001 < 0.05. The Work Discipline Variable (X2) has a positive and significant influence on Employee Performance (Y). This is shown from the results of the calculation of the tcount > ttable (5.176 > 1.690) with a significant level of 0.001<0.05. Simultaneously, the variables of Work Environment (X1) and the variables of Employee Performance (X2) have a positive and significant influence on Employee Performance (Y). This was obtained from the results of the calculation of Fcount of 171.585 with a significant level of 0.001 < 0.05 and Fcal > Ftabel (171.585 > 3.27). The results of the analysis of the determination coefficient (R2) obtained R Square of 0.907 or 90.7% were influenced by the variables of Work Environment (X1) and the variable of Work Discipline (X2) while the remaining 9.3% were influenced by other independent variables that were not studied in this study.   Keywords: ,, 

Wulan Ramadhani; Deby Deby; Jesica Dara Tista

Systematic Literature Review Journal 2025 International Forum of Researchers and Lecturers

This study aims to analyze the influence of inflation, interest rates, capital structure, and profitability on stock prices in manufacturing companies. The background of this research highlights the volatility of the Indonesian economy, which is driven by macroeconomic factors that significantly affect capital market performance. Using the Systematic Literature Review (SLR) method, this study synthesized 10 relevant articles published between 2023 and 2025, collected through Google Scholar using specified keywords. The findings reveal varied results: inflation and interest rates generally have a negative influence on stock prices, although some studies report insignificant effects. Similarly, capital structure shows both positive and negative impacts, depending on company conditions and research contexts. Profitability also presents mixed outcomes; some studies found significant relationships, while others reported no influence on stock prices. This literature-based synthesis highlights inconsistencies in previous empirical findings and reinforces the need for further research to clarify the interaction between these variables and stock market performance. The study contributes to providing a comprehensive understanding for investors, financial analysts, and policymakers in making better investment and strategic financial decisions under uncertain economic conditions.

Kosasih, Eva; Asmara Santhi, Ni Kadek Wulanda; Febriyanti, Ni Wayan Atik; Br Barus, Eka Valencia; Susilawati, Made

International Journal of Applied Mathematics and Computing 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Chronic Kidney Disease (CKD) is a major global health issue that can lead to serious complications and long-term medical care. This study aims to identify key clinical factors associated with CKD status using binary logistic regression analysis. The dataset, obtained from Kaggle, contains 400 patient records with various clinical and demographic attributes. The dependent variable is CKD status (positive or negative), while the independent variables include age, blood pressure, hemoglobin level, urine albumin level, and serum creatinine. Initial analysis involved descriptive statistics and multicollinearity checks, followed by model estimation and evaluation using likelihood ratio and Wald tests. The final model identified four significant predictors: blood pressure, hemoglobin, urine albumin, and serum creatinine. The model achieved a high classification accuracy of 95.50% and an Area Under the ROC Curve (AUC) of 98.78%, indicating excellent predictive performance. These results highlight the importance of these clinical indicators in early CKD detection and support their use in risk assessment models for kidney disease screening Keywords: Chronic Kidney Disease, Binary Logistic Regression, Likelihood Ratio Test, Wald Test, Classification Accuracy

Muhammad Rifqi Ramadhan; Daffa Arung Samudra; Rivaldo Berlianto; Lilik Pirmaningsih

Jurnal Maisyatuna 2025 STAI Denpasar Bali

This study aims to map and analyze the development of literature related to diversity management, organizational culture, leadership, and human resource management through a systematic literature review approach. The method used is content analysis of 12 selected scientific journals published between 2017 and 2024. The results of the study indicate that diversity management significantly contributes to improving employee performance, with inclusive leadership, training and development programs, and fair policies as the main supporting factors. Research on organizational culture indicates that organizational values, norms, and customs play an important role in shaping employee loyalty and commitment, although their influence on organizational performance varies depending on the situation and environment. Additionally, it was found that organizational communication factors have a greater influence on performance compared to organizational cultural factors. In terms of leadership, transformational leadership style has been proven to have a positive impact on employee job satisfaction and productivity. Based on this mapping, an integrated framework has been developed that can be used as a reference for further research and strategies for managing workforce diversity, particularly in the context of Indonesia, which has high social and cultural diversity. In general, these findings emphasize the importance of implementing a comprehensive approach to human resource management to achieve organizational effectiveness in a diverse work environment.   Keywords: Diversity Management, Organizational Values, Leadership Style, Human Resources, Employee Performance.

Putri Tasya Najla; Elda Zianyu Safani; Marniati Marniati

Antigen : Jurnal Kesehatan Masyarakat dan Ilmu Gizi 2025 LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

Abstract. Work accidents are a serious problem that can result in injury, disability, even death for employees, as well as financial losses for the company. In Indonesia, the number of work accidents still shows a questionable number, so that prevention of work accidents must be a top priority in occupational safety and health (K3) management. This study aims to explore and develop effective work accident prevention strategies. Methods: used in this study is a literature review, by collecting and analyzing information from various journals and scientific articles related to work accidents and their prevention strategies. The population in this study were various studies that discussed work accidents, while samples were taken from relevant articles. The research variables include risk factors for work accidents and prevention strategies applied. Results: nshowed that the implementation of safety training programs, building a strong safety culture, and implementing the 5R principle (Ringkas, Neat, Resik, Rawat, Rajin) can significantly reduce the risk of work accidents. Conclusion: from this study is that investment in a holistic and sustainable safety strategy is essential to creating a safe and productive work environment, as well as protecting employee health and safety. With these steps, companies are expected to be able to improve overall operational performance and efficiency. Keywords: work accidents, safety, strategies. Abstrak. Kecelakaan kerja merupakan masalah serius yang dapat mengakibatkan cedera, cacat, bahkan kematian bagi karyawan, serta kerugian finansial bagi perusahaan. Di Indonesia, angka kecelakaan kerja masih menunjukkan angka yang mengkhawatirkan, sehingga pencegahan kecelakaan kerja harus menjadi prioritas utama dalam manajemen keselamatan dan kesehatan kerja (K3). Penelitian ini bertujuan untuk mengeksplorasi dan mengembangkan strategi pencegahan kecelakaan kerja yang efektif. Metode yang digunakan dalam penelitian ini adalah tinjauan pustaka, dengan mengumpulkan dan menganalisis informasi dari berbagai jurnal dan artikel ilmiah terkait kecelakaan kerja dan strategi pencegahannya. Populasi dalam penelitian ini adalah berbagai studi yang membahas kecelakaan kerja, sedangkan sampel diambil dari artikel-artikel yang relevan. Variabel penelitian meliputi faktor risiko kecelakaan kerja dan strategi pencegahan yang diterapkan. Hasil menunjukkan bahwa penerapan program pelatihan keselamatan, pembangunan budaya keselamatan yang kuat, dan penerapan prinsip 5R (Ringkas, Rapi, Resik, Rawat, Rajin) dapat mengurangi risiko kecelakaan kerja secara signifikan. Kesimpulan dari penelitian ini adalah bahwa investasi dalam strategi keselamatan yang holistik dan berkelanjutan sangat penting untuk menciptakan lingkungan kerja yang aman dan produktif, serta melindungi kesehatan dan keselamatan karyawan. Dengan langkah-langkah ini, diharapkan perusahaan dapat meningkatkan kinerja dan efisiensi operasional secara keseluruhan. Kata kunci: kecelakaan lingkungan kerja, keselamatan, strategi.

Ana Sofia Herawati; Siti Mardah; Aida Vitria; Gusti Meinar Girda Ariani; Nurul Hasanah +1 more

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

This study aims to present a comprehensive bibliometric analysis of Intellectual Quotient (IQ), Emotional Quotient (EQ), and Spiritual Quotient (SQ) in an academic context, particularly focusing on the role of lecturers. Using bibliometric methods. The data for this study came from 300 English-language scientific articles published in 2023 from the Scopus and Google Scholar databases. The analysis was carried out using keyword co-occurrence techniques, overlay visualization, density visualization, and author collaboration networks. The findings show that there is a strong focus on developing conceptual frameworks and reviewing literature related to IQ, EQ, and SQ, indicating an effort to understand the integration of these three intelligences as the foundation for human resource development in higher education. However, several keywords were also found to be thematically irrelevant, suggesting challenges in data filtering or uniqueness of terminology between disciplines. Collaborative networks between authors tend to be fragmented, indicating the potential for fostering broader collaboration. The implications of this study theoretically reinforce the need for the integration of IQ, EQ, and SQ in understanding holistic intelligence, while practically encouraging higher education institutions to design lecturer development programs that balance these three aspects of intelligence to form superior character and performance

Ni Desak Made Amanda Pransiska; Luh Gede Sri Artini

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

Stock return refers to the income received by investors from their investment in a firm, either directly or through a securities firm. The level of stock return is crucial in investment analysis as it serves as a key indicator for investors in evaluating the performance and profit potential of a stock. This study aims to examine the effect of profitability, liquidity, leverage, and firm size on stock returns in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The sampling technique used was purposive sampling, resulting in a sample of 65 companies. Data analysis techniques employed include descriptive statistics and inferential statistics, processed using IBM SPSS 25. The findings indicate that profitability has a significant positive effect on stock return, liquidity has a significant positive effect, leverage has a significant negative effect, and firm size also has a significant positive effect on stock return. The implications of this study are expected to provide empirical contributions regarding the influence of these variables on stock returns and to offer managerial insights and additional references for corporate decision-making aimed at increasing stock returns.   Keywords: stock return, profitability, liquidity, leverage, firm size

Wolfgang Alexander Defara; M. Imam Firdaus; Trisnowati Rahayu; Sutoyo Sutoyo

Jurnal Riset Rumpun Ilmu Teknik 2025 Pusat riset dan Inovasi Nasional

This study aims to analyze the impact of overtime work on physical and mental fatigue of the crew of the MV ship. Manalagi Tisya, by identifying the causal factors and consequences that may arise due to additional working hours. In this study, the researcher will apply a qualitative research method with a descriptive approach. This research was conducted by the author on the MV ship. Manalagi Tisya owned by PT Pelayaran Manalagi which is a subsidiary of PT Salam Pacific Indonesia Lines, with the ship call sign "YBTL2" and a total load capacity of 52201 MT. Data collection techniques in this study used observation, interviews and documentation. Data analysis techniques used data reduction, data presentation, drawing conclusions. Testing the validity of this research data used source triangulation, technical triangulation, and time triangulation. Based on the results of the study, it explains that the Overtime Pattern: The crew of the MV ship. Manalagi Tisya experienced an average of 4.5 hours of overtime per day, with the Engine Department experiencing the highest overtime (an average of 5.2 hours). Overtime most often occurs during loading and unloading at the port (35%) and when facing bad weather (27%), Physical Impact: Continuous overtime causes significant physical impacts in the form of sleep disturbances (80%), back and waist pain (70%), and muscle pain (60%), Mental Impact: As many as 85% of crew experience moderate to severe mental fatigue due to overtime, with the main symptoms being difficulty concentrating (75%), irritability (65%), and decreased decision-making ability (60%). Safety: There is a strong positive correlation (r = 0.82) between the duration of overtime and the frequency of safety incidents. The risk of incidents increases by 28% for every additional 2 hours of overtime, Work Performance: Overtime has an impact on decreased work performance, especially in problem-solving skills (45%), compliance with procedures (41%), and effective communication (37%), Overtime Management: The most effective overtime management strategies are task rotation and fatigue management training, but their implementation is still not optimal. Limited number of personnel and operational demands are the main obstacles in minimizing overtime, Regulatory Compliance: Average working hours of MV ship crew. Keywords: Overtime Work, Physical Fatigue, Mental Crew.

Siti Alifah Susviani; Ramadhan, Ali

Imajinasi : Jurnal Ilmu Pengetahuan, Seni, dan Teknologi 2025 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

Abstract Beam Stacking is an educational game tool that facilitates playing while learning. So this game makes it easier for children in the learning process. Analysis of biomechanical ergonomics and work psychology on building block educational game tools includes selecting the size and shape of blocks that are suitable for children, not dangerous for children, and playing methods that are able to improve children's fine motor skills, with narrative qualitative research, based on the results of observations of educational game tools. Beam Stacking; played by BKB PAUD An-Nur children. The body movements produced in playing with building blocks are dynamic movements, in the playing environment sitting on the floor with a mat and statistical movements, in the playing environment sitting in a chair with the game tools on the table. Where the moving fingers, wrists, hands, head and back can train the movement skills of both hands, hand-eye coordination, and improve children's physical and mental performance in learning activities at BKB PAUD An-Nur. Supervision and in-depth direction from the teacher when children play is the prevention of injuries when playing with Beam Stacking. Keywords: Beam Stacking, Biomechanics, Ergonomics, Work Psychology Abstrak Balok Susun adalah salah satu alat permainan edukatif yang memfasilitasi bermain sambil belajar.. Sehingga permainan ini memberi kemudahan kepada anak dalam proses pembelajaran. Analisis ergonomi biomekanik dan psikologi kerja pada alat permainan edukatif balok susun meliputi pemilihan ukuran dan bentuk balok yang sesuai untuk anak, tidak berbahaya bagi anak, dan metode bermain yang mampu meningkatkan kemampuan motrik halus anak, dengan penelitian kualitatif naratif, didasari hasil observasi alat permainan edukatif balok susun yang dimainkan oleh anak-anak BKB PAUD An- Nur. Gerak tubuh yang dihasilkan dalam bermain balok susun adalah gerak dinamis, pada lingkungan bermain duduk dilantai dengan alas tikar dan gerak statis, pada lingkungan bermain duduk dikursi dengan alat permainan diatas meja. Dimana jari-jari tangan, pergelangan tangan, tangan, kepala, dan punggung, yang bergerak dapat melatih keterampilan gerak kedua tangan, koordinasi indera mata dengan tangan, dan meningkatkan kinerja fisik dan mental anak dalam aktivitas pembelajaran di BKB PAUD An-Nur. Pengawasan serta pengarahan yang mendalam dari guru saat anak bermain, merupakan pencegahan cidera permainan balok susun. Kata Kunci : Balok Susun, Biomekanik, Ergonomi, Psikologi Kerja

Zuhrinal M. Nawawi; Siti Nurhalimah

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

This research uses a qualitative method to examine the influence of emotional copywriting on user engagement in algorithm-curated social media platforms such as Instagram Reels and TikTok’s For You Page (FYP). The increasing consumption of short-form, personalized content driven by user behavior highlights the need for more targeted communication strategies. Emotional copywriting—writing that emphasizes affective elements such as empathy, joy, fear, or nostalgia—is considered effective in creating emotional bonds between content creators and audiences, thus encouraging interactions like likes, comments, and shares. This study was conducted through content analysis of 25 viral videos with high engagement, along with in-depth interviews with five active content creators. The findings reveal that using emotionally resonant phrases aligned with users’ social values and experiences significantly boosts content performance within algorithmic systems. Emotionally charged content tends to receive broader exposure as algorithms prioritize highly interactive posts. Therefore, emotional copywriting is not only a creative strategy but also an effective tactic for optimizing content visibility in the age of social media algorithms.   Keywords: , , , , , Reels, ,  social platforms.

Nolla Puspita Dewi; Elly Rumengan; Etty Sri Wahyuni

International Journal of Economic, Social and Development Sciences 2025 International Forum of Researchers and Lecturers

The local government management system is expected to focus on increasing accountability and, at the same time, improving civil servant performance that is oriented toward outcomes. This research aims to conduct a bibliometric examination of local government civil servant performance. This study analyzed 439 articles published from 2013 until July 2022 in the Scopus database on civil servant performance in government. The VosViewer program was utilized in the process of analyzing to find results on the most contributing authors, the number of citations, areas, organizations, publications, and co-occurrences of keywords. These results could create new gaps in the research that will be conducted in the future. The result shows civil servant performance relies on appraisal and work environment improvement. A conducive environment fosters mutual assistance, open communication, and conflict resolution, ultimately improving employee performance and fostering better relationships. Also, performance analysis is crucial for public administration and the public sector.

Anisa Nabila; Henny Armaniah

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

Leadership style and work motivation are factors that cause an increase or decrease in employee performance. The purpose of this study is to determine how leadership style (X1) and work motivation (X2) affect employee performance (Y). The object of this study was conducted at PT Duta Harapan Semesta which is engaged in manufacturing by producing equipment for household needs. This study uses statistical quantitative data with data collection methods through observation, interviews, questionnaires, and literature studies. In addition, the sampling technique used is a saturated sample whose entire population is used as a sample in this study. The final result in this study is that leadership style (X1) partially has a positive and significant effect on employee performance (Y), so Ho1 is rejected and Ha1 is accepted with an influence of 72.9%. Work motivation (X2) partially has a positive and significant effect on employee performance (Y), so Ho2 is rejected and Ha2 is accepted with an influence of 91.8%. Then simultaneously, leadership style (X1) and work motivation (X2) together have a positive and significant effect on employee performance (Y), so Ho3 is rejected and Ha3 is accepted with an effect of 85.5%.   Keywords: , ,

Erinda Aprilia Puspitasari

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

This study aims to analyze the relationship between environmental performance, environmental disclosure, and leverage on profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. Profitability is measured using Return on Assets (ROA) and Return on Equity (ROE). The data used in this study were analyzed using IBM SPSS Statistics 22 with the Classical Assumption Test, Determination Coefficient Test, T test and F test to test the significance of the influence of independent variables on the dependent variable. The results of the T test show that environmental performance and leverage have a significant effect on profitability with a significance value <0.05, while environmental disclosure is .0.05 which means it is not significant. In addition, the F test shows that simultaneously, environmental performance, environmental disclosure, and leverage have a significant positive effect on profitability, with a significance value of 0.000 ˂ 0.05. Based on these results, the fourth hypothesis proposed in this study is accepted. This study provides implications that companies that pay attention to environmental performance and transparency in disclosing environmental information can increase their profitability, and proper leverage management also contributes to the company's financial sustainability. These findings are important for company management and investors to consider environmental sustainability aspects in strategic decision making.Keywords: Environmental Performance, Environmental Disclosure, Leverage, ProfitabilyThis study aims to analyze the relationship between environmental performance, environmental disclosure, and leverage on profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. Profitability is measured using Return on Assets (ROA) and Return on Equity (ROE). The data used in this study were analyzed using IBM SPSS Statistics 22 with the Classical Assumption Test, Determination Coefficient Test, T test and F test to test the significance of the influence of independent variables on the dependent variable. The results of the T test show that environmental performance and leverage have a significant effect on profitability with a significance value <0.05, while environmental disclosure is .0.05 which means it is not significant. In addition, the F test shows that simultaneously, environmental performance, environmental disclosure, and leverage have a significant positive effect on profitability, with a significance value of 0.000 ˂ 0.05. Based on these results, the fourth hypothesis proposed in this study is accepted. This study provides implications that companies that pay attention to environmental performance and transparency in disclosing environmental information can increase their profitability, and proper leverage management also contributes to the company's financial sustainability. These findings are important for company management and investors to consider environmental sustainability aspects in strategic decision making.

Victor Karna Junior; Ghefari Albir Fachri Suherman; Lucky Dafira Nugroho

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

Default, or breach of contract, is a common problem in business transactions and can have significant impacts, both financially and non-financially. This article analyzes the various forms of default, such as failure to fulfill obligations, delays, or non-performance in accordance with the agreement. The impact of default is not only directly related to financial losses—for example through fines or damages—but can also damage business relationships and the company's reputation. Therefore, good contract design is very important in reducing this risk. Effective contract design should include clear clauses regarding obligations, deadlines, and sanctions that apply in the event of a breach. Penalty clauses are often used to provide incentives for the parties involved to fulfill their obligations. Furthermore, in the context of globalization and international transactions, it is important for contracts to include clear dispute resolution mechanisms, such as mediation or arbitration, to avoid escalation of problems. This article aims to provide practical guidance for companies in designing contracts that not only reduce the risk of default, but also ensure the sustainability of mutually beneficial business relationships. With a thorough understanding of legal risks and the implementation of appropriate mitigation measures, companies can maintain smooth operations and prevent major losses due to default.   Keywords : Default, Breach Of Contract, Contract Drafting, ,, , Mediation, Arbitration, Corporate Reputation, Risk Management.

Nesa Delfi Eftasari; Neny Desriani

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

This article aims to review the literature related to the role of financial distress risk in the relationship between leverage and a company's financial performance. Although leverage is often used to support expansion and increase profits, its presence also has the potential to increase the risk of financial distress which can have a negative impact on the company's financial performance. This study uses a literature review approach, which involves the process of identifying, assessing, and interpreting evidence from previous studies to answer existing research questions. Overall, effective financial distress risk management can have a positive impact on the stability of a company's financial performance. However, challenges related to leverage management remain a major concern. Therefore, further research is needed to identify optimal strategies that companies can implement in mitigating financial distress risk and improving financial performance.   Keywords: , ,    

Wahyu Tri Untoro; Ma’ruf Agung Kurniawan; Anom Rinumpaka; Edi Nugroho; Sri Hermuningsih

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2024 CV. ALIM'SPUBLISHING

Financial reports in a company have a very important role. The Company's financial reports provide information about the Company's financial condition, so transparency and accountability are very important in assessing the Company's performance, especially for stakeholders. Financial reports are also used as a basis for companies in making decisions, both short and long term, for the sustainability of a company. Financial reports have an important role in performance analysis, planning and budgeting, regulatory compliance and building relationships of trust with investors and creditors. The importance of financial reports in the Company means it is necessary to carry out financial analysis. PT Telkom Indonesia Tbk Government-owned companies (State-Owned Enterprises) engaged in information technology and telecommunications services that are "Go Public" and registered on the capital market must publish their financial reports which can be accessed via www.idx.co.id with open reporting PT. Telkom Indonesia Tbk is interested in analyzing its finances by calculating its financial ratios to see its financial health.   Keywords: Financial Report, Financial Ratio Analysis, PT Telkom Indonesia Tbk