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Reza Muhammad Rizqi; Jayanti Mandasari; Sriyatun, Sriyatun

Nusantara: Jurnal Pengabdian kepada Masyarakat 2025 Pusat Riset dan Inovasi Nasional

The community service activity carried out with farmer groups in Kelungkung Village, Sumbawa Regency, aims to enhance farmers’ capacity and independence through an innovation-based business approach. The specific objectives of this activity include: (a) developing an innovation-oriented business model to support agricultural product enterprises, (b) strengthening marketing management for competitiveness, (c) improving skills in simple financial management analysis, and (d) providing an understanding of creative thinking methods capable of generating innovations by integrating community needs, technological potential, and business success factors. The methods applied involved training sessions, mentoring, and interactive discussions focusing on business model design, digital financial management practices, and modern marketing strategies. The results of the activity indicate that: (1) partners are able to understand and elaborate on key business components such as customer segments, value propositions, distribution channels, customer relationships, revenue streams, key resources, key activities, key partners, and cost structures; (2) partners can evaluate their businesses, identify opportunities, and formulate solutions to existing challenges; (3) partners have acquired basic knowledge of digital-based financial management analysis that is simple yet applicable; and (4) partners have developed the capacity to expand their farming enterprises, particularly in the field of digital marketing. Overall, this program has successfully encouraged farmer groups to be more adaptive to technological developments and modern market demands.

Riko Apriliano; Caesar Jourdy Permana Tauhid; Arik Prayoga

Jurnal Hukum, Politik dan Humaniora 2025 Lembaga Pengembangan Kinerja Dosen

This study examines the implementation of care governance in environmental public administration by highlighting the role of non-human actors. Based on Actor–Network Theory (ANT), exploratory qualitative research was conducted in the densely populated area of Tanjungpinang (April–June 2025). In environmental management, success is determined not only by technical skills, but also by the capacity of citizens to manage digital documents, spatial data, and technological infrastructure. Through interviews, observations, and document analysis. This approach was chosen because it allows for in-depth exploration of complex, contextual, and previously unstudied social phenomena, especially in the context of care governance to involve the relationship between humans and non-human objects in the local government ecosystem. Findings show that flood sensors, digital SOPs, inter-agency WhatsApp groups, and monitoring dashboards function as actors that trigger, direct, and accelerate coordination and decision-making. The integration of sensors and dashboards automates early warnings and the distribution of instructions, enabling rapid response. Implications: digital systems need to be designed as administrative actors with ethics, accountability, and capacity building. This study concludes that the implementation of care governance in environmental public administration at the local level cannot be separated from the active role of non-human actors such as flood sensors, digital documents, and online communication systems. Findings show that entities Findings show that these entities function not only as technical tools, but also as an integral part of a decision-making network capable of directing, accelerating, and streamlining administrative responses to environmental situations.

Nayla Azkia; Muh Abdurrouf; Retno Issroviatiningrum

Jurnal Ilmu Kesehatan 2025 Lembaga Pengembangan Kinerja Dosen

Patient safety is a crucial aspect of hospital service quality, with one of the main indicators being the prevention of fall risks. Fall risks among patients often lead to serious injuries and impact the quality of care, making preventive measures essential. Nurses play a central role in implementing these preventive actions. However, the level of nurse compliance in following preventive procedures is often influenced by work motivation. This study aims to analyze the relationship between work motivation and nurse compliance in implementing fall risk prevention at the Sultan Agung Islamic Hospital in Banjarbaru. This quantitative study used a cross-sectional design, involving 97 inpatient nurses as respondents. The instruments used in this study included a 20-item Likert scale questionnaire to measure motivation and an observation sheet with 10 items to assess nurse compliance in applying fall risk prevention procedures. The data collected were analyzed using the Somers’ D test to determine the strength and direction of the relationship between the two variables. The results showed that the majority of nurses had high motivation (92.8%) and high compliance (90.7%) in implementing the prevention procedures. The Somers’ D test revealed a significant relationship between work motivation and nurse compliance in fall risk prevention (p = 0.003; d = 0.866), indicating that higher work motivation leads to higher compliance. The conclusion of this study is that work motivation is closely related to nurse compliance in fall risk prevention. Therefore, enhancing work motivation should be an important strategy for hospital management in developing a better patient safety culture.

Mirjawal Mirjawal; Suryono Efendi; Tri Waluyo

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

This study aims to analyze the influence of Multidimensional Service Quality, Perceived Value, and Customer Relationship Management (CRM) on Customer Satisfaction, with Customer Engagement as a mediating variable at Awal Care Veterinary Clinic in East Jakarta. The research background is driven by a significant decline in patient numbers in 2023 and intense competition in the veterinary healthcare sector. This study employs a quantitative correlational approach using purposive sampling, involving 310 respondents who are clients of the clinic. Data were collected through a questionnaire with a 6-point Likert scale, and analyzed using the Structural Equation Modeling Partial Least Squares (SEM-PLS) method. The results indicate that all independent variables service quality, perceived value, and CRM—have a positive and significant influence on both customer engagement and customer satisfaction. Customer engagement is also found to have a significant impact on customer satisfaction. Furthermore, all indirect relationships through the mediation of customer engagement are significant, indicating that customer engagement serves as an important partial mediator. The R² value of 0.646 demonstrates that the model has strong predictive power for customer satisfaction. These findings highlight the importance of strengthening experience-based strategies and fostering emotional and cognitive connections with customers. This study contributes theoretically to the field of service marketing and provides practical implications for veterinary clinic management in enhancing customer satisfaction and loyalty.

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

Jurnal Visi Manajemen 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

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

Marihot Simanjuntak; Akhmad Gifari Multazam; A. Nurfajri Irwan; Fitri Mulyana; Aji Permana

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

This study investigates the relationship between brand image and service quality in maritime towage operations, using TB Maiden Central of PT. Multi Jaya Samudra as a case study. The research employs a descriptive quantitative approach supported by qualitative thematic analysis. Data were collected from 100 respondents through questionnaires and interviews with stakeholders including ship agents, pilots, and company personnel. Results show that brand image significantly influences service quality, with a positive impact reaching 79.8%. Key determinants include safety reputation, operational timeliness, professionalism, and environmental stewardship. The qualitative analysis highlights how visible safety practices and punctual operations reinforce brand credibility. Beyond statistical findings, the study reveals that trust and reliability play a central role in shaping customer perceptions, with stakeholders emphasizing the importance of transparent communication and consistent service delivery. Moreover, environmental responsibility, such as reducing emissions and complying with green port initiatives, strengthens the company’s image in the eyes of global partners. The integration of quantitative and qualitative insights provides a more holistic understanding of how operational performance directly influences market competitiveness through brand positioning. Findings contribute to maritime management scholarship by extending service quality frameworks into towage contexts, while also offering practical implications for enhancing competitiveness and sustainability. Overall, the study underscores the urgency of aligning brand image with operational excellence to meet rising global standards in maritime services and ensure long-term business growth.

Sabina Hani Farida; Fitria Nur 'Aini

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

This study aims to examine how family conflict resolution is represented in the 2024 Korean drama Queen of Tears. The research employed a qualitative approach using content analysis, focusing on 16 episodes that highlight family conflict dynamics and resolution strategies. The analysis concentrated on the evolution of communication patterns among characters throughout the storyline. The findings reveal that the drama portrays a transformation from destructive to constructive communication. In the early stages, conflicts are characterized by closed communication, passive-aggressive behavior, triangulation, and false assumptions. However, as the story progresses, these patterns shift toward open, empathetic, assertive, and collaborative communication, allowing for healthier and more adaptive resolutions. Furthermore, the study identifies the influence of Korean cultural values such as jeong (emotional bonds), nunchi (social sensitivity), face-saving, and collectivism in shaping how characters handle conflicts and reach reconciliation. This representation not only reflects the complexity of conflict within the Korean cultural context but also provides audiences with practical models for conflict resolution. Consequently, the drama serves not only as a form of entertainment but also as an educational medium that promotes effective family communication. The findings of this research contribute significantly to studies on family communication, media representation, and popular culture, offering insights into how television narratives can shape perceptions of interpersonal relationships and conflict management strategies.

Maspuroh Maspuroh; Koen Hendrawan

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

This study aims to analyze the influence of Leadership Style, Workload, and Work Environment on Turnover Intention in employees of the Quality Department of PT. Pharos Indonesia. Turnover Intention is understood as the tendency of employees to leave the organization, which can have an impact on the company's operational effectiveness and stability. This study uses a quantitative approach with multiple linear regression method to test the relationship between variables. The sampling technique was carried out by non-probability sampling with a saturated sampling method, involving the entire population of 30 respondents. The research instrument was in the form of a Likert scale questionnaire, and the data obtained was processed using Microsoft Excel 2016 and SPSS version 26. The results of the analysis show that Workload has a positive and significant effect on Turnover Intention. These findings indicate that increased workload can drive employee intent to leave the company. In contrast, Leadership Style and Work Environment did not show a significant influence on Turnover Intention. The implications of these results emphasize the importance of effectively managing workloads as an employee retention strategy. This research makes a practical contribution to human resource management, especially in the pharmaceutical industry sector, to design more adaptive and sustainable work policies. In addition, the results of this study can be a reference for follow-up studies that want to explore other variables that have the potential to influence Turnover Intention in the context of modern organizations.

Moh. Ilham Cholid; Fauziyah, Fauziyah; Beby Hilda Agustin

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

This study aims to examine the influence of compliance audit on service procedures toward patient satisfaction at Prambon Public Health Center, Nganjuk Regency. The research is driven by concerns over a decline in the average number of patients in 2024 compared to previous years. This decline in patient visits is a key issue that prompted the need to investigate the relationship between compliance audits in service procedures and the resulting impact on patient satisfaction. A descriptive quantitative approach was used in this study, with 100 respondents for each variable. The sample was determined using probability sampling with a simple random sampling technique, involving both employees and patients who visited the health center during the period between 2021 and 2024. Data were collected through questionnaires, observations, and interviews to ensure a comprehensive understanding of the issue. The regression analysis revealed that service compliance audits have a significant impact on patient satisfaction, contributing 56.67% to the overall patient experience. This finding suggests that improving the service procedures through compliance audits can be a key factor in enhancing patient satisfaction at Prambon Public Health Center. The results of this study provide important insights for healthcare administrators, indicating that regular compliance audits should be integrated into healthcare management practices to maintain and improve patient satisfaction.

Nabila Zulfa Mawaddah; Imam Baidlowi; Kasnowo Kasnowo

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

This study is motivated by the importance of organizational commitment in supporting the success of educational institutions, particularly at MTs Unggulan Darul Hikam Mojokerto. Organizational commitment is essential for achieving the long-term goals of an institution, and it is influenced by various factors, including teamwork and employee loyalty. Work motivation plays a critical role as a mediating variable that connects these factors. The purpose of this research is to analyze the influence of teamwork and employee loyalty on organizational commitment, with motivation as an intervening variable. To achieve this, a quantitative approach was employed with a census method, involving 52 employees as respondents. Data were collected using questionnaires, which were tested for validity and reliability. The analysis utilized multiple linear regression, path analysis, and the Sobel test to determine the relationships between the variables. The results revealed that both teamwork and employee loyalty significantly impact organizational commitment, both directly and indirectly through motivation. This suggests that enhancing teamwork and employee loyalty can lead to higher motivation, which, in turn, strengthens organizational commitment. The study's practical implications highlight the need for educational institutions to focus on improving human resource management strategies by fostering better teamwork, increasing employee loyalty, and motivating staff. These measures are vital for building a workforce that is deeply committed to the institution’s mission and vision, thus ensuring its success in the competitive educational landscape. This study contributes valuable insights for administrators aiming to optimize employee engagement and performance within educational settings.

Rizal Rifai; Agus Suyatno; R. Taufik Nur Muftiyanto

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

This study is driven by the importance of adopting digital-based marketing strategies in the agribusiness sector, particularly in rural areas such as Pacitan Regency. Y, as a local egg farming enterprise, seeks to enhance its marketing effectiveness through the implementation of   Digital Marketing and digital customer relationship management (CRM). The objective of this study is to examine the influence of these two strategies on egg product marketing. This research employed a quantitative correlational approach, with data collected through questionnaires and interviews. The sample consisted of 97 respondents who are consumers of Y. The results show that both   Digital Marketing and digital CRM simultaneously have a significant effect on improving product marketing.   Digital Marketing plays a role in expanding reach and product appeal by utilizing online platforms and targeted advertising, which helps increase product visibility to a broader audience. Meanwhile, digital CRM is effective in building long-term relationships and customer loyalty by providing personalized services, improving customer engagement, and maintaining communication. These findings imply that the integration of both strategies is highly relevant for micro-enterprises to improve competitiveness in the digital era, as they allow businesses to reach a wider market while fostering strong customer connections. This study also contributes to the development of literature on digital agribusiness marketing and serves as a practical reference for business promotion strategies, especially for small-scale enterprises looking to leverage digital tools for growth.

Ika Chandra Putri; Dwi Heppy Rochmawati; Wigyo Susanto

Nursing Applied Journal 2025 LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

Nurses are healthcare workers who have a high workload because they are in direct contact with patients 24 hours a day. Complex tasks, limited manpower, and high service demands often cause work stress. Unresolved stress can affect nurses' health, reduce performance, and even impact patient safety. This study aims to investigate the relationship between stress levels and workloads among nurses at Semarang General Hospital. The study design employs a cross-sectional approach with a quantitative methodology. The study population consists of all nurses in the inpatient ward of Semarang General Hospital, with a sample size of 80 respondents selected using proportional random sampling. The research instruments used the Perceived Stress Scale (PSS-10) questionnaire to measure stress and the NASA-TLX questionnaire to measure workload. Data analysis was conducted using the Spearman Rank test. The results of the study show that most nurses are in the moderate stress category (65%), while the highest workload is in the high category (58.8%). Bivariate analysis yielded a p-value of 0.001 (p < 0.05) with a correlation coefficient of r = 0.412, indicating a significant positive relationship between stress levels and nurses' workload. The higher the workload of nurses, the higher the stress levels they experience. Hospitals are encouraged to implement effective workload management, including proportional task distribution, additional staff, and stress management programs for nurses.

Polrendyo Polrendyo; Ika Devy Pramudiana; Eny Haryati

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

This article presents a systematic literature review on the application of good governance principles in Indonesia from 2019 to 2025. It explores the development of good governance concepts, including key principles such as transparency, accountability, participation, law enforcement, and public service effectiveness. The study also addresses the significant challenges faced in implementing these principles, such as pervasive corruption, a complex bureaucratic culture, and disparities in human resource capacity across regions. The methodology applied in this research is a systematic literature review, complemented by bibliometric analysis using VOSviewer, which maps the relationships between key concepts and trends identified in the related research. The findings reveal that the principles of good governance have been integrated across various sectors, such as local government, education, healthcare, environmental management, and digital services, showing the broad scope of its application. However, despite these efforts, challenges such as widespread corruption, bureaucratic resistance, digital infrastructure gaps, and low public participation—especially in remote and rural areas—remain significant barriers. This study emphasizes the need for a comprehensive and integrated approach to overcoming these obstacles, suggesting that institutional strengthening, technological innovation, inclusive public participation, and sustained political commitment are essential to realizing good governance. Furthermore, the research contributes to the development of more effective and sustainable governance policies, offering insights for enhancing governance practices and strategies in Indonesia moving forward. The study advocates for long-term solutions to improve governance effectiveness and ensure equitable and inclusive public services.

Nasywa Fawwaza; Adi Rizka; Mulyati Sri Rahayu

Jurnal Riset Rumpun Ilmu Kesehatan 2025 Pusat riset dan Inovasi Nasional

Breast cancer, which typically develops from epithelial cells in the breast ducts or lobes, is a highly prevalent cancer among women worldwide. This disease requires intensive treatment, including chemotherapy, which plays a crucial role in stopping or slowing the growth of cancer cells. Although chemotherapy is effective, it often causes significant side effects, such as nausea, vomiting, fatigue, hair loss, and a weakened immune system. These side effects have the potential to reduce a patient's overall quality of life, both physically, psychologically, and socially. Therefore, this study aims to establish a link between the occurrence of chemotherapy-related side effects and the quality of life of breast cancer patients undergoing treatment at Cut Meutia General Hospital in North Aceh. This study used an observational cross-sectional approach, involving 50 patients undergoing chemotherapy between October and January. Participants were selected purposively to ensure compliance with the study criteria. Data collection was conducted using the Indonesian version of the WHOQOL-BREF, a valid and reliable instrument for measuring quality of life in various domains, including physical, psychological, social, and environmental. Data analysis using the chi-square test revealed a significant relationship between chemotherapy side effects and decreased quality of life in patients with a p-value of 0.002. The results of this study emphasize the need for an adaptive and comprehensive side effect management strategy so that patients can undergo therapy more comfortably and maintain an optimal quality of life during the treatment process. A multidisciplinary approach involving medical personnel, psychologists, and families is highly recommended to support the physical and mental condition of patients during chemotherapy.

Rina Gusmawati; Noor Fadlli Marh

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

This paper is motivated by the condition of the Nurul Firdaus Mosque, which has long been neglected and has minimal religious activities other than Maghrib and Isha prayers. This phenomenon reflects the decline in the mosque's role as a center of worship and social and religious activities in the community. Mosques, which should be places for fostering the community, are instead only used to a limited extent, often even locked outside of Maghrib and Isha prayer times. This study aims to explore in depth the factors causing low congregation participation and find solutions in the form of innovative collaboration between mosque administrators and the younger generation, especially Generation Z, in managing the mosque in a modern and inclusive manner. The method used is a descriptive qualitative approach with data collection techniques through in-depth interviews and documentation. Informants in this study consisted of religious leaders, community leaders, mosque administrators, mosque youth, and the general public living around the research location. The research focuses on examining social dynamics, communication patterns, and forms of participation between groups involved in mosque management. Anthony Giddens' structuration theory is used as an analytical tool to understand the relationship between structures (rules, norms, and practices of mosque management) and agents (mosque administrators and youth) in shaping social change towards more open, adaptive, and responsive mosque management to the needs of the times. The results of the study indicate that the alienation of the congregation towards the mosque is influenced by the lack of innovation in religious activities, the absence of an accommodating approach to the younger generation, and weak communication and coordination within the mosque management body itself.

Eka Shodiq Permadi; Hanie Teki Tjendani; Budi Witjaksana

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

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

Reihan Kamila Hasri

Concept: Journal of Social Humanities and Education 2025 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

The research was carried out against the background that low learning motivation can be caused by various factors, including the teacher's lack of ability to manage the learning process. In this way, this research aims to find out whether there is a relationship between teachers' classroom management abilities and students' learning motivation at MAS Plus Al-Ulum. The research methodology uses a correlational approach. with a population of 140 students. If the number of subjects is large, between 10-15% or 20-25% or more can be taken. Sample = 28% The data collection technique in this research uses a research instrument, namely a scale. The scale validity data processing tool is implemented using content validity. The results of this research show that the coefficient between the variables classroom management ability (X) and student learning motivation (Y) at MAS Plus Al-Ulum is 0.39. Through the t test carried out, the calculated t value was 2.636, while the t table value was 2.02. This indicates that there is a positive and significant relationship between the variable class management ability (X) and student learning motivation (Y). This relationship is linear and can be predicted using the regression line Ŷ = 67.18 + 0.29.

Erika Handayani Br Siahaan; Fadila Inka Syahfitri; Rico Pradana Dita; Rizq Alwi Marpaung; Hendra Cipta

Bilangan : Jurnal Ilmiah Matematika, Kebumian dan Angkasa 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This study aims to determine the relationship between the number of incoming letters and outgoing letters in the form of Assignment Letters (SPT) and Official Travel Orders (SPPD). The research employs a quantitative approach using simple linear regression analysis, with data collected through direct observation and official document records. The findings indicate a positive relationship between incoming and outgoing letters; however, the relationship is not statistically significant (p-value = 0.068). The coefficient of determination (R²) is 0.358, meaning that 35.8% of the variation in outgoing letters is influenced by incoming letters, while the rest is affected by other factors. These results underscore the need for stronger administrative management systems to improve bureaucratic efficiency and accountability.

Aisyah Ambroini; Indah Purnama Sari

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

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

Zoan Herlambang Saputra; Eni Srihastuti; Khasanah Sahara

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

The phenomenon of tax avoidance in Indonesia remains a significant issue, one of which is the case of PT. Adaro Energy Tbk, which practiced tax avoidance through transfer pricing to its subsidiary in Singapore, Coaltrade Service International, from 2009 to 2017. Based on this phenomenon, this study aims to analyze the effect of leverage and profitability on tax avoidance with transfer pricing as a moderating variable in coal subsector energy companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. This study uses descriptive analysis methods, classical assumption tests, Moderated Regression Analysis (MRA), and hypothesis testing with t-tests. The data processing tool used is SPSS version 23. The study population consisted of 45 companies, and through purposive sampling technique, 12 companies were obtained as samples with a three-year observation period, resulting in a total sample of 36 data. The results show that leverage has a positive effect on tax avoidance, while profitability has no effect on tax avoidance. Meanwhile, transfer pricing has a negative effect on tax avoidance. Interestingly, transfer pricing has been shown to strengthen the relationship between leverage and tax avoidance, as well as the relationship between profitability and tax avoidance. This finding confirms that "transfer pricing can be a significant moderating factor in corporate tax management strategies." Therefore, the results of this study contribute to understanding tax avoidance practices in the coal subsector for companies and regulators, as well as providing policy implications for tax regulations in Indonesia.