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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.

Alfila, Theresia; Jaeng, Wihelmina M. Y.; Lamawitak , Paulus Libu

Jurnal Projemen UNIPA 2025 Universitas Nusa Nipa Maumere

This research aimed to determine the effect of financial management transparency on the performance of teachers at SMA Negeri 1 Nita, the effect of financial management accountability on teacher performance, the effect of financial management responsibility on teacher performance, and the simultaneous effect of transparency, accountability, and responsibility in financial management on teacher performance at SMA Negeri 1 Nita. This research used a quantitative approach, with field data collected through questionnaires and documentation techniques. The research populations consist of 52 teachers of SMA Negeri 1 Nita. Data ware processed using SPSS analysis. The result showed that transparency, accountability, and responsibility had a significant effect on teacher performance, as well as a simultaneous influence of these factors on teacher performance.

Fitria, Nessa Rahma; Hidayati, Nur; Zamzam, Nurali Agus Najibul

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

This study aims to analyze the effect of physical work environment, work motivation, and teamwork on employee performance at PT Adira Dinamika Multi Finance Tbk. The research employed a quantitative approach with a survey method involving all 51 employees as the total sample using a saturated sampling technique. Data were collected using a five-point Likert scale questionnaire developed from the theories of Herzberg, Luthans, and Tuckman. Validity and reliability tests were conducted to ensure instrument quality, while data were analyzed using multiple linear regression with SPSS version 26. Classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation, were performed to verify the model’s adequacy. The results indicate that the physical work environment, work motivation, and teamwork have positive and significant effects on employee performance, both partially and simultaneously. Among these variables, work motivation exerts the strongest influence on performance improvement. Overall, the three independent variables explain 84.2% of the variation in employee performance, while the remaining 15.8% is explained by other factors not included in the model. These findings highlight the importance of strengthening employee motivation, improving workplace conditions, and fostering a collaborative work culture to enhance human resource management effectiveness in the financial service industry.

Hapni Laila Siregar; Diana Puspita Ayu; Hanifah Hanum; May Sartika; Silvia Annur Hasibuan

Jurnal Riset Rumpun Ilmu Ekonomi 2025 Lembaga Pengembangan Kinerja Dosen

The purpose of this research is to examine how Medan State University students' financial management is affected by the widespread practice of online gambling.  The increasingly accessible online gambling phenomena has led to a number of issues, particularly with regard to the personal financial situation of students.  60 students were chosen as a sample for this study, which used a quantitative approach with a survey methodology.  With the use of SPSS 25 software and basic linear regression, data analysis was completed. The purpose of this research is to examine how Medan State University students' financial management is affected by the widespread practice of online gambling.  The increasingly accessible online gambling phenomena has led to a number of issues, particularly with regard to the personal financial situation of students.  60 students were chosen as a sample for this study, which used a quantitative approach with a survey methodology.  With the use of SPSS 25 software and basic linear regression, data analysis was completed.

Maulana, Julio Ivan; Widuri, Trisnia; Nadhiroh, Umi

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

This study aims to analyze the differences in financial performance between PT Ciputra Development Tbk (CTRA) and PT Pakuwon Jati Tbk (PWON) during 2019–2023 based on liquidity, profitability, solvency, and dividend policy ratios. A quantitative approach with a descriptive-comparative method was employed. The study utilized secondary data obtained from the annual financial reports of both companies listed on the Indonesia Stock Exchange. Financial ratios were analyzed, including the Current Ratio (CR), Return on Assets (ROA), Debt to Equity Ratio (DER), and Dividend Payout Ratio (DPR). Data normality and homogeneity tests were conducted, followed by Independent Sample t-Test and Mann–Whitney U test using SPSS version 26 to identify statistical differences. The results indicate no significant differences between CTRA and PWON in CR, ROA, and DPR, but a significant difference in DER, where CTRA shows higher leverage compared to PWON. These findings suggest that the key distinction between the two companies lies in their capital structure rather than profitability or dividend policy, reflecting different financial management strategies within Indonesia’s property sector.

Olivia Zahra Khairyama; Taat Kuspriyono; Yunidyawati Azlina

Pusat Publikasi Ilmu Manajemen 2025 Fakultas Ekonomi & Bisnis, Univ

Employee performance is not merely a benchmark stipulated by an organization; rather, it constitutes a pivotal determinant that substantially contributes to the attainment of corporate objectives and long-term sustainability. Superior performance illustrates the extent to which employees are capable of executing their designated responsibilities, which subsequently exerts a direct influence on organizational productivity, efficiency, and growth trajectory. Among the multidimensional variables affecting performance, two particularly salient aspects are work discipline and work motivation. Discipline functions as a regulatory mechanism that ensures adherence to established norms, policies, and operational procedures, while motivation operates as an internal drive that fosters persistence, engagement, and consistency in accomplishing tasks. Collectively, these two dimensions are assumed to exert a decisive influence on performance outcomes. The present study endeavors to examine the impact of work discipline and work motivation on employee performance within CV Arga Jaya, located in Depok City. Employing a quantitative research design, this investigation utilizes multiple linear regression analysis facilitated through SPSS version 27. The study encompasses a population comprising employees from both administrative and operational divisions, yielding a total of 43 valid respondents. Data were elicited through the administration of structured questionnaires as the principal instrument. The empirical results reveal that work discipline (X1) and work motivation (X2) simultaneously exert a significant influence on performance (Y), corroborated by an F-count of 6.38 exceeding the F-table value of 3.23 with a significance level of 0.004. Partial analysis indicates that work discipline (X1) has a significant positive impact, with a T-count of 2.377 surpassing the T-table threshold of 2.021. Conversely, work motivation (X2) demonstrates no significant partial effect, as evidenced by a T-count of 1.339 and a significance level of 0.188. The coefficient of determination (R²) of 0.242 suggests that 24.2% of the variation in performance is explained by these factors, whereas 75.8% is attributable to variables beyond the scope of this study.

Pranasari, Shafa Afia Nanda Andya; Hidayati, Nur; Muttaqien, Zaenul

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

This study aims to analyze the influence of work ethic, work spirit, and physical work environment on employee performance at the Regional Revenue, Financial, and Asset Management Agency (BPPKAD) of Kediri City. This research employed an associative quantitative method with a descriptive approach. The population consisted of 215 employees, and a purposive sampling technique was used to select 100 respondents. Data were collected using a five-point Likert scale questionnaire that had been tested for validity and reliability. Data analysis was conducted through classical assumption tests and multiple linear regression analysis using SPSS version 26. The results indicate that work ethic, work spirit, and physical work environment have a positive and significant effect on employee performance, both partially and simultaneously. The coefficient of determination (R²) value of 0.693 shows that 69.3% of employee performance variation can be explained by the three independent variables. Therefore, improving employee performance at BPPKAD Kediri City can be achieved by strengthening work ethics, increasing work spirit, and creating a comfortable and productive physical work environment.

Wahyuna Wahyuna; Sri Sufliati Romba; Musfira Musfira

Ta'rim: Jurnal Pendidikan dan Anak Usia Dini 2025 Sekolah Tinggi Agama Islam Yayasan Pendidikan Ilmu Qur'an Baubau

The core issue of this study focuses on the impact of media featuring illustrated words on the pre-reading skills of children in group B at TK Insan Cemerlang in Makassar City. The aim of this research is to determine the extent to which illustrated word media affects the pre-reading abilities of children in group B at the preschool. The methodology employed in this study involves conducting an experiment with a single group design, which includes both pre-tests and post-tests. he research sample is made up of 14 children from the B2 class at TK Insan Cemerlan To gather data, the researcher implemented a checklist technique to assess pre-reading development. Data collection methods included observation, interviews, and documentation. Data analysis was conducted utilizing the Wilcoxon Signed Rank Test, assisted by IBM SPSS 25 software. The findings of the study indicate a significant effect on children's pre-reading skills after they were exposed to the illustrated word media. The average score for the pre-test was 5. 5, while the average score for the post-test rose to 13. Analysis of the data using the Wilcoxon Signed Rank Test yielded an Asymp. sig (2-tailed) value of 0. 01, indicating a probability below 0. 05.

Karisma Oktapia; Eulin Karlina

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

By developing a good marketing strategy, entrepreneurs can maintain their business today and consumer satisfaction has an important role in a business, shown through consumer attitudes towards purchasing products sold. This study aims to determine the influence of product quality, service quality and price on consumer satisfaction at La Bella Italia Restaurant, Kota Wisata Cibubur. The research method used is quantitative statistics. The population of this study were consumers who visited to make purchases at La Bella Restaurant, Kota Wisata Cibubur. This study uses a simple random sampling technique without certain specific criteria using the Slovin formula approach by distributing questionnaires to 85 respondents. Data collection methods using observation, interviews and questionnaires with data processing using SPSS 25. Based on the results of the study, it shows that product quality has a significant effect on consumer satisfaction at La Bella Italia Restaurant, Kota Wisata Cibubur. Service quality has a significant effect on consumer satisfaction at La Bella Italia Restaurant, Kota Wisata Cibubur and Price has a significant effect on consumer satisfaction at La Bella Italia Restaurant, Kota Wisata Cibubur. Furthermore, product quality, service quality and price have a significant effect on consumer satisfaction at La Bella Italia Restaurant, Kota Wisata Cibubur.

Faizatunnisa Faizatunnisa; Syahrial Addin; Yulia Mujiaty

Pusat Publikasi Ilmu Manajemen 2025 Fakultas Ekonomi & Bisnis, Univ

This study aims to analyze the influence of leadership style and work productivity on employee performance both partially and simultaneously. This study uses a quantitative approach with a saturated sampling method on the entire population of DPMPTSP employees totaling 59 respondents. Data were collected through questionnaires and analyzed using multiple linear regression and validity, reliability, T-test, F-test, and coefficient of determination tests with the help of SPSS software version 21. The results of the t-test that leadership style (X1) has a significant effect on work performance, can be seen from the calculated t value of 3.365> t table 2.003 and a significance value of 0.001 <0.05, Work productivity (X2) has a significant effect on performance obtained a calculated t value of 2.333> t table 2.003 and a significance value of 0.023 <0.05. The f test obtained a calculated f value of 30.680 > f table 3.16 and a significance value of 0.000 < 0.05, so it can be concluded simultaneously that leadership style and work productivity have a significant effect on employee performance. Leadership style contributes an influence of 47.6%, work productivity of 42.6%, and both simultaneously explain 52.3% of employee performance variables. These findings provide strategic recommendations for government agencies to improve employee performance through strengthening leadership and increasing work productivity.

Keray, Arkadius Suban; Yohanista, Maria; Dede, Matheus Mbele; Siga, Diana Genista

Jurnal Projemen UNIPA 2025 Universitas Nusa Nipa Maumere

This study aims to improve farmers' knowledge and attitudes towards African Swine Fever (ASF). This study uses a qualitative descriptive method. The variables measured are the level of farmers' knowledge and attitudes towards ASF. Data analysis was performed using a paired sample t-test with the Statistical Product and Service Solution (SPSS) software version 25. The target of this study was 36 pig farmers, who were sampled using purposive sampling techniques with specific criteria that had been determined, supported by documentation. Pre-tests and post-tests were used to measure the level of knowledge and attitudes towards ASF. The results of the analysis showed an increase in knowledge from the low category by 25%, the medium category by 22.22%, and from the medium category to the high category by 47.22%, and from the high category to the very high category by 11.11%. There was an increase in attitude among 44.44% of farmers who were in the disagree category, 33.33% in the neutral category, an increase in the agree category among 58.33% of farmers, and 27.77% in the strongly agree category. The t-test results showed that the extension activities on ASF affected changes in farmers' knowledge and attitudes toward ASF. Factors influencing the increase were farmer characteristics based on age, education level, and farming experience.

Maisun Naziah; Qodariah Qodariah

Global Leadership Organizational Research in Management 2025 STIKes Ibnu Sina Ajibarang

This study aims to determine the influence of Organizational Culture (X1), Work Climate (X2), and Work Discipline (X3) on Employee Job Satisfaction (Y) at a company with 52 employees as respondents. The sampling technique used was non-probability sampling with a saturated sample method, meaning all members of the population were included in the sample. Data were collected using a structured questionnaire based on a Likert scale and then analyzed using SPSS version 25. The research employed a quantitative approach with multiple linear regression analysis to examine the relationships between the variables. The results showed that both organizational culture and work discipline had a significant and positive effect on employee job satisfaction. A strong organizational culture contributes to a shared vision, values, and sense of belonging, which enhances job satisfaction. Work discipline, on the other hand, ensures employees meet performance expectations and follow organizational rules, which promotes a stable and productive work environment. Although the work climate variable did not show as strong an influence as the other two, it still plays an important role in shaping employee perceptions and comfort in the workplace. Overall, the findings suggest that improving organizational culture and reinforcing work discipline are effective strategies for enhancing employee job satisfaction, while maintaining a supportive work climate can further support this effort.

Sonia Oktavianis; Youmil Abrian

Jurnal Manajemen Pariwisata dan Perhotelan 2025 International Forum of Researchers and Lecturers

Based on the results of interviews with HRD BW Luxury Hotel Jambi, it is stated that there are still employees who are often late for work every month. As many as 27% of employees have less than 1 year of service, indicating a high employee turnover rate. In addition, there is no compensation system provided to employees. The employee turnover rate also reached 13%, this became the focus of my research on the influence of work environment and compensation on employee loyalty at BW Luxury Hotel Jambi. Information collection was carried out through distributing questionnaires that had proven their validity and reliability to 90 respondents selected using the total sampling technique. This research is a quantitative descriptive study that uses the clausal associative method. Data analysis was carried out using multiple linear regression tests with the help of SPSS software. The results showed that: work environment variables were in the sufficient category with a percentage of 34.4%, compensation variables were categorised as sufficient with a percentage of 36.6%, and work environment variables were categorised as good with a percentage of 42.2%. The R Square value obtained is 0.325 with a sig level. 0.00 <0.05, then the effect of work environment variables and compensation variables on loyalty is 32.5% and the rest is influenced by other factors.

Shadiqatil Aqwal; Feri Ferdian

Jurnal Manajemen Pariwisata dan Perhotelan 2025 International Forum of Researchers and Lecturers

This research start with the service quality problem regarding those who wish to visit again. This research employed a descriptive research design using quantitative data. This research used both primary and secondary data sources. Tourists at the Nyarai Lubuk Alung Waterfall tourist attraction make up the research population. Using non-probability sampling techniques, the research sample consisted of 276 consumers. Purposive sampling research is the type that is carried out. A Likert scale questionnaire that has gone through validity and reliability testing is used as a collection for data tool and then processed with SPSS 25.00. The results of this research shown that service quality is in the quite agree category, namely 51.81%. Furthermore, the variable desire to visit again is in the agreed category, namely 35.51%. The impact of service quality (X) influences the desire to visit again (Y), with a score of 11.1% and 88.9% influenced by other factors. Additionally, the results of the multiple linear regression analysis yielded a t value of 0.450 with sig. 0.000 < 0.05 and a calculated F value of 1.203 with sig. 0.000 < 0.05, indicating a significant effect of the service quality variable on the desire to return.

Hanna Febriyani; Taat Kuspriyono

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The progressive dynamics of the Indonesia Stock Exchange (IDX) encourage accurate and optimized financial statement audits. Every listed company is required to prepare financial statements in accordance with accounting standards and have them verified by independent auditors registered with the capital market authority. Auditing for publicly listed companies demands high responsibility, motivating firms to improve professional standards, including maintaining timeliness in audit reporting. One of the sectors under focus is the oil, gas, and coal subsector, where some companies experience delays in financial reporting, known as audit delay. Factors influencing these delays include firm size and solvency. This study aims to analyze the effect of firm size and solvency on audit delay in companies within the oil, gas, and coal subsector listed on the IDX from 2021 to 2024. The study sample consists of 13 companies meeting the research criteria during this period. Purposive sampling was employed, and data were analyzed using classical assumption tests and multiple linear regression with SPSS version 27. Results indicate that firm size has a significant negative effect on audit delay, while solvency does not have a significant partial effect. Simultaneously, firm size and solvency significantly influence audit delay, suggesting that both variables collectively affect the timeliness of financial statement submission.

Muhamad Ridwan; Dul Muid

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2025 Pusat Riset dan Inovasi Nasional

This study aims to analyze the influence of profitability, capital structure, and firm size on firm value in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Profitability is measured using Return on Assets (ROA), capital structure using the Debt to Equity Ratio (DER), firm size using total assets, and firm value using the Price to Book Value (PBV). The sample was selected through a purposive sampling method based on specific criteria, resulting in 160 firm observations. The study uses secondary data obtained from the companies’ annual financial reports published by the IDX. Data analysis was conducted using SPSS software, including descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results indicate that profitability has a positive and significant effect on firm value, meaning that companies with higher profitability tend to have higher firm value. Firm size also shows a positive and significant effect on firm value, suggesting that larger companies with greater total assets tend to achieve higher market valuation. However, capital structure does not have a significant effect on firm value, implying that the balance between debt and equity is not necessarily a key determinant of market value for companies in this sector.

Maria Levina Felicia

Global Leadership Organizational Research in Management 2025 STIKes Ibnu Sina Ajibarang

This study aims to analyze the influence of work environment and motivation on employee performance at the Gulkarmat Training Center in East Jakarta. The research sample consisted of 40 respondents taken using census techniques. Data were collected through a questionnaire using a Likert scale and analyzed with SPSS 27 using validity tests, reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and coefficients of determination. The results of the study indicate that partially, the work environment has a positive and significant effect on employee performance with a value of t count = 4.839 > t table = 2.021 and a significance of 0.000 < 0.05. Motivation also has a positive and significant effect on employee performance with t count = 4.840 > t table = 2.026 and a significance of 0.000 < 0.05. Simultaneously, the work environment and motivation have a significant effect on employee performance with F count = 151.448 > F table = 3.25 and a significance of 0.000 < 0.05. The coefficient of determination (R²) of 0.891 shows that 89.1% of employee performance variation is influenced by the work environment and motivation, while the remaining 10.9% is influenced by other factors outside this research model.  

Amelia Zahra; Syahrial Addin; Yulia Mujiaty

Pusat Publikasi Ilmu Manajemen 2025 Fakultas Ekonomi & Bisnis, Univ

Employee performance plays a crucial role in ensurin the achievement of organizational goals while maintaining the continuity of company operations. Optimal performance reflects the quality of human resources as well as the effectiveness of internal managerial practices. This study aims to analyze the influence of work discipline and intrinsic motivation on employee performance at PT. XYZ. Data were collected through observation and questionnaires, involving 40 employees using a total sampling technique. Data analysis included validity and reliabilityitests, classical assumptionitests, multiple linear regression, partialitests, simultaneous tests, and the coefficient of determination (R²), assisted by SPSS version 27. The results indicate that work discipline (X1) does not significantly affect employee performance, with a significance value of 0.578 > 0.05 and a t-value of 0.561 < 2.026. Meanwhile, intrinsic motivation (X2) has a positive and significant effect on performance, with a significance value of 0.000 < 0.05 and a t-value of 9.004 > 2.026. The F-test yielded a significance value of 0.000 < 0.05 and an F-value of 59.968 > 3.35. These findings highlight the importance of enhancing intrinsic motivation to achieve optimal performance and suggest further research to explore additional variables, providing a foundation for both management and future researchers in developing sustainable, consistent, and comprehensive employee performance strategies.

Rikarda Bara; Wilhelmina Mitan; Yoseph Darius Purnama Rangga

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2025 Pusat Riset dan Inovasi Nasional

This study aims to examine and analyze the effect of labor costs and feed costs on the income of broiler chicken farming businesses in Sikka Regency. The background of this research is based on the fact that labor costs and feed costs are the largest expense components in broiler chicken farming, thus it is necessary to investigate their contribution to farmers’ income. This research applies a quantitative approach with a causal design to identify cause-and-effect relationships between variables. The population of the study consisted of 78 broiler chicken farming businesses in Sikka Regency, with the purposive sampling technique applied to determine the sample. Data were collected through documentation techniques within the observation period of 2022–2024. Data analysis was conducted using multiple linear regression with the aid of the Statistical Package for the Social Sciences (SPSS) software. The results show that partially, labor costs have a significant effect on business income, indicating that the more efficient the management of labor, the higher the income generated. Feed costs also have a significant effect on business income, as feed is the main factor determining the growth quality of broiler chickens. Simultaneously, labor costs and feed costs significantly influence the income of broiler chicken farming businesses in Sikka Regency. These findings emphasize the importance of cost efficiency in the management of broiler chicken farming businesses to increase income and strengthen the competitiveness of local farmers amid the increasingly competitive poultry industry.

Wijayanti, Afifah Arum; Susilowati, Heni

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

Taxes serve as the primary source of state revenue and a crucial component in financing national development through the State Budget (APBN). This study examines the determinants of individual taxpayer compliance within the Klaten Primary Tax Office (KPP) in Central Java, with particular emphasis on the influence of awareness, comprehension of regulations, and understanding of tax sanctions. The research method uses a quantitative associative approach. Primary data were obtained by distributing questionnaires to 100 respondents using a nonprobability sampling technique, using the accidental sampling method. The data was analyzed using multiple linear regression with the help of SPSS software. The results show that awareness, understanding of regulations, and comprehension of tax sanctions have a statistically significant effect on individual taxpayer compliance, both partially and simultaneously. The adjusted R value illustrates the model's ability to explain the data at 64.7%. To improve taxpayer compliance, tax authorities are advised to routinely conduct sustainable and easily accessible tax education programs, enforce tax sanctions consistently and transparently, and be supported by awareness campaigns for taxpayers in fulfilling their responsibilities to the state.