Publication Search

This study aims to analyze the effect of audit quality, earnings power, and risk-taking behavior on firm performance, while also testing the moderating role of the risk management committee. The research was conducted on 18 mining companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A quantitative approach was employed using moderated regression analysis (MRA). The results show that only earnings power has a positive and significant effect on firm performance, whereas audit quality and risk-taking behavior have no significant effect. Additionally, the risk management committee strengthens the influence of audit quality on firm performance but does not moderate the relationship between earnings power or risk-taking behavior and performance. These findings suggest that internal oversight through the risk management committee is only effective in the context of audit but not yet optimal in managing earnings or risk-taking. This study contributes to corporate governance literature in the mining sector by emphasizing the importance of an active and strategic risk management committee.  

Corporate profits may be allocated either as dividends to shareholders or retained to support future investment activities. The proportion of dividends distributed serves as an indicator of management’s ability to balance reinvestment needs with shareholder returns. Decisions regarding dividend distribution are typically finalized during the General Meeting of Shareholders (GMS), following recommendations put forth by the board of directors. This research investigates how asset management influences dividend payments, assesses the impact of leverage on dividend distribution, and explores the moderating effect of company growth on the relationship between asset management and leverage with dividend payouts. The study focuses on companies listed in the High Dividend 20 Index (IDXHIDIV20) from 2019 to 2023. Using purposive sampling, 29 companies were selected, yielding 145 observations that consistently issued dividends throughout the study period. The analysis was conducted using Moderated Regression Analysis (MRA). Findings indicate that asset management positively affects dividend payments, whereas leverage does not exhibit a significant influence. Moreover, company growth is found to weaken the positive association between asset management and dividends, while it does not moderate the relationship between leverage and dividend payouts. These findings support both signaling theory and contingency theory, emphasizing that efficient asset utilization enhances corporate profitability, which in turn can lead to higher dividend distributions.

Background: Incomplete electronic medical record filling by doctors can hinder effective action or treatment by other health workers. This non-compliance problem includes incomplete filling and writing of less specific diagnoses, which can potentially lead to errors in nursing action planning. Purposes: This study aims to test the influence of management commitment and team orientation on compliance in filling electronic medical records with competence as an intervening variable in the inpatient installation of Hermina Hospital, Depok. Methods: This research method is quantitative with a cross-sectional study design. The population is doctors at Hermina Hospital Depok who work in the inpatient installation totaling 133 people. The results of the sample calculation obtained 100 respondents. The data collection technique used a questionnaire, and the analysis method used SEM-PLS. Result: The results of the study showed that management commitment, team orientation, and doctor competence had a simultaneous effect on compliance in filling electronic medical records at Hermina Hospital, Depok. Management commitment and team orientation had a significant effect on doctor competence, which in turn also had a direct effect on compliance in filling out medical records. In addition, doctor competence mediated the relationship between management commitment and team orientation on compliance. Improving doctor competence is the main key to ensuring compliance. Conclusion: The conclusion of this study confirms that to improve compliance in filling electronic medical records at Hermina Hospital, Depok, attention is needed to management commitment and team orientation. Improving doctor competence is the main key in ensuring compliance, with competence functioning as a mediator between management commitment and team orientation towards compliance.

Abstrak. This study aims to analyze the relationship between price perception and service quality on customer satisfaction at NiceSo Nusukan, Surakarta. The study is motivated by the increasing competition in the modern retail sector and the significance of price strategy and service quality in enhancing customer satisfaction, especially among university students. A quantitative approach was employed using a survey method and purposive sampling of 60 respondents from the Management Study Program of Universitas Slamet Riyadi who had shopped at NiceSo Nusukan. The data were analyzed using Pearson and Spearman correlation tests. The results indicate that: (1) there is a positive and significant relationship between price perception and customer satisfaction, (2) there is a positive and significant relationship between service quality and customer satisfaction, and (3) price and service quality together have a significant relationship with customer satisfaction. The findings imply that managing competitive pricing and enhancing service quality are crucial for maintaining customer loyalty in retail businesses. Abstrak. Penelitian ini bertujuan untuk menganalisis hubungan antara persepsi harga dan kualitas layanan terhadap kepuasan pelanggan pada NiceSo Nusukan, Surakarta. Latar belakang studi ini didasarkan pada meningkatnya persaingan di sektor ritel modern dan pentingnya strategi harga serta kualitas layanan dalam meningkatkan kepuasan pelanggan, khususnya dari kalangan mahasiswa. Penelitian ini menggunakan pendekatan kuantitatif dengan desain survei dan teknik purposive sampling terhadap 60 responden mahasiswa Program Studi Manajemen Universitas Slamet Riyadi yang pernah berbelanja di NiceSo Nusukan. Teknik analisis yang digunakan adalah korelasi Pearson dan Spearman. Hasil penelitian menunjukkan bahwa: (1) terdapat hubungan positif dan signifikan antara persepsi harga dengan kepuasan pelanggan, (2) terdapat hubungan positif dan signifikan antara kualitas layanan dengan kepuasan pelanggan, dan (3) harga dan kualitas layanan secara bersama-sama berhubungan signifikan terhadap kepuasan pelanggan. Implikasi dari hasil ini adalah pentingnya pengelolaan harga yang kompetitif dan peningkatan layanan untuk mempertahankan loyalitas pelanggan di sektor ritel.

This activity is a workshop that aims to provide insight and skills to the guardians of Kasih Bunda Kindergarten students regarding parenting strategies related to financial management and the importance of children's mental health. This activity discusses how to teach the value of money and financial management to children with educational and fun methods. The workshop was also accompanied by an interactive question and answer session, distribution of Supplementary Food (PMT) for children, and a group photo session as a symbol of togetherness. This activity has a positive impact in the form of increasing parents' knowledge about children's financial management, strengthening the relationship between guardians and schools, and supporting children's physical and mental growth and development.This study aims to determine the effect of price and product quality on purchase intention of Toyota Agya cars in Tuban City.

The concept of 'adab' (propriety or manners) plays a pivotal role in shaping the moral and ethical foundation of education. This study aims to explore the critical function of adab within educational and instructional contexts. Using a qualitative descriptive approach through literature review, this research reveals that adab contributes not only to discipline and behavior management but also fosters the internalization of values essential for lifelong learning. The integration of adab into the educational process enhances teacher-student relationships and supports character education holistically. It is recommended that educational institutions reconsider their approaches to incorporate adab as a central pillar in curriculum design and daily learning activities.

The problem faced by Baking Daily Store is that there is no system that can be used to optimize supplier selection, which has only been done based on intuition and relationships. This has the potential to cause inefficiencies in supplier selection which have an impact on the availability of raw materials, product quality, and timeliness of delivery. Therefore, a decision support system was designed to help Baking Daily Store in choosing the best supplier objectively, quickly, and accurately. This system applies the Simple Additive Weighting (SAW) method to perform calculations and assessments based on predetermined criteria. The result of this system development is a desktop-based application using the Java programming language, which is expected to help management in making decisions in a more measurable and structured manner.

This study aims to analyze the influence of Work Discipline and Organizational Culture on Employee Performance at PT. BYD Arista Elektrika Pondok Indah. Employee performance is a key determinant of organizational success, and understanding the internal factors that shape it is essential for effective management. The research employs a quantitative approach, with data collected through questionnaires distributed to 62 respondents representing employees of the company. The data were processed and analyzed using SPSS 27, applying both partial (t-test) and simultaneous (F-test) statistical analyses to examine the significance of the relationships among variables. The results demonstrate that Work Discipline has a positive and significant effect on Employee Performance, emphasizing that adherence to rules, punctuality, and consistent task completion contribute substantially to better performance outcomes. Likewise, Organizational Culture also exerts a positive and significant effect, indicating that shared values, norms, and behavioral patterns within the organization play an important role in shaping employee attitudes and productivity. Furthermore, the F-test findings confirm that both Work Discipline and Organizational Culture, when considered together, significantly influence Employee Performance. The coefficient of determination (R²) is 0.631, meaning that 63.1% of the variance in employee performance can be explained by these two variables, while the remaining 36.9% is attributed to other factors beyond the scope of this study. Specifically, Work Discipline contributes 57.8% and Organizational Culture contributes 51.4% to employee performance. These findings underscore the strategic importance of instilling strong work discipline while simultaneously fostering a supportive and cohesive organizational culture. The practical implication for management is the necessity to design policies and initiatives that not only enforce discipline but also build a positive work environment that motivates employees. Strengthening these aspects is expected to enhance overall productivity, improve organizational outcomes, and create a sustainable competitive advantage for the company.

This study examines the impact of bureaucratic reform through merit system implementation on political elite behavior and patronage politics practices in regional government. Using a mixed-method approach combining quantitative analysis of 150 regional governments and qualitative case studies in five provinces during 2019-2024, this research investigates how civil service recruitment reforms influence transactional political practices. The study employs New Public Management theory, political patronage theory, and institutional change theory to analyze the transformation of elite behavior. Results indicate that merit system implementation significantly reduces political patronage practices (β = -0.627, p < 0.001), with stronger effects in regions with higher institutional capacity and civil society oversight. However, political elites adapt by shifting patronage mechanisms from recruitment to procurement and project allocation. The study reveals that successful bureaucratic reform requires simultaneous strengthening of transparency mechanisms, political accountability, and civil society participation. These findings contribute to understanding the complex relationship between administrative reform and political behavior change in decentralized governance systems.

This study explores the relationship between religiosity and Organizational Citizenship Behavior (OCB) within contemporary organizations by adopting a positive psychology perspective. OCB is defined as discretionary behaviors by employees that go beyond their formal job duties and contribute positively to the overall functioning and success of the organization. Examples include helping colleagues, being punctual, and demonstrating initiative, which foster a cooperative and productive work environment. Religiosity, on the other hand, is understood as a belief system that shapes an individual’s values, attitudes, and behaviors, both intrinsically—stemming from internal spiritual commitment—and extrinsically—motivated by external social or cultural influences. Through a systematic review of ten national and international academic journals, this study identifies several common dimensions of OCB, such as altruism (helping others selflessly), civic virtue (active and responsible participation in organizational affairs), and conscientiousness (going beyond minimal job requirements). The findings reveal a consistent positive correlation between religiosity and OCB, especially in sectors like education, Islamic banking, and healthcare, where religious principles strongly influence organizational culture. The integration of religious values into organizational practices encourages employees to exhibit behaviors that promote harmony, ethical conduct, and a sense of community within the workplace. This is particularly evident in employees who possess high levels of intrinsic religiosity, as their internalized beliefs motivate them to engage in prosocial actions that benefit the organization. The study recommends that human resource management strategies incorporate religious or spiritual values to cultivate a positive organizational culture. Such integration can be achieved through training programs, leadership development, and reward systems that emphasize ethical behavior and social responsibility, ultimately leading to improved employee satisfaction, loyalty, and overall organizational performance.

This study aims to analyze the effect of leverage, liquidity, and company size on profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Testing was conducted both partially and simultaneously to obtain a comprehensive picture of the relationship between variables. This study uses a quantitative approach with a sample of 14 companies selected through a purposive sampling method based on certain criteria, such as the completeness of annual financial reports during the study period and the availability of relevant data. The data used are secondary data obtained from the official IDX website (www.idx.co.id), including annual financial reports containing information on total assets, total liabilities, total equity, financial ratios, and the company's profit level. Data analysis was carried out using the multiple linear regression method using SPSS version 26 software, so that the effect of each independent variable on the dependent variable can be tested both individually and together. The results of the study indicate that simultaneously, the variables leverage (X1), liquidity (X2), and company size (X3) have a significant effect on profitability (Y). However, partial test results revealed that leverage had a negative and significant effect on profitability, indicating that a high proportion of debt can reduce a company's ability to generate profits. Meanwhile, liquidity and company size were not shown to have a significant influence on profitability, suggesting that these factors are not the main determinants of profit performance in this sector. This study implies that food and beverage company management needs to carefully consider capital structure to maintain profitability. For further research, it is recommended to add other variables such as operational efficiency, sales growth, and dividend policy, as well as extend the observation period for more in-depth and representative analysis results.

Human resources play a fundamental role as a key component in supporting the success of an organization or agency, including village governments, as they serve as the link between formulated visions, missions, and targets and their actual implementation in the field. This study specifically focuses on examining the influence of transformational leadership, communication, and the work environment on the performance of village officials, with job satisfaction as a key mediating variable. The research method employed a quantitative approach with purposive sampling, involving 79 village officials deemed representative of the population. The findings indicate that transformational leadership partially has a significant impact on increasing the motivation, loyalty, and work ethic of village officials, as visionary leaders are able to direct, inspire, and encourage employees to work more optimally. Communication has also been shown to play a significant role, as open, two-way, and transparent communication minimizes misunderstandings and creates harmonious working relationships among employees and between superiors and subordinates. A conducive work environment, both physically, psychologically, and socially, contributes to a sense of security, comfort, and higher work morale. Furthermore, this study confirms that job satisfaction is a crucial mediating factor in linking transformational leadership, communication, and the work environment with the performance of village officials. This is because when employees are satisfied with their jobs, their commitment, productivity, and dedication to their tasks increase significantly. Therefore, this study emphasizes the need for an integrated strategy in human resource management at the village level, with an emphasis on an inspirational leadership style, an effective communication system, the creation of a healthy work environment, and increasing job satisfaction as a sustainable effort.

Advances in digital technology have brought significant changes in the way local brands build their brand image and positioning in the market. Social media is one of the main platforms used in marketing communication strategies because of its ability to reach a wide and interactive audience. This research aims to analyze the marketing communication strategy implemented by Daclen, a local fashion brand from Bandung, in shaping sales positioning through the Instagram account @Daclen.id and its official website. The research method used was qualitative descriptive with data collection through in-depth interviews, observations, and documentation. The analysis was carried out using the Circular Method of SOME (Share, Optimize, Manage, Engage) approach which emphasizes the connection between content sharing, message optimization, communication channel management, and active engagement with consumers. The results show that Daclen has succeeded in developing a simple, yet consistent and targeted digital communication strategy. Instagram is used as the primary medium to strengthen the visual power of brands, through uploading high-quality product photos, promotional videos, and active interaction with audiences. Meanwhile, Daclen's official website functions as a credibility center that provides complete information about products, prices, and after-sales service. The combination of the two creates a well-rounded consumer experience and supports an exclusive perception of the brand. Each stage in the SOME model is executed optimally. The Share stage includes the distribution of creative content with a consistent upload schedule. Optimize is done by adjusting messages according to trends and audience responses. Manage focuses on account management and interaction monitoring, while Engage focuses on building emotional connections through quick responses and interactive content. The implications of this study show that the SOME-model-based digital communication approach can help local brands such as Daclen strengthen their positioning, build an exclusive image, and create long-term relationships with consumers amid increasingly fierce competition in the digital fashion industry.

This study investigates the relationship between intraoperative blood loss and the incidence of hypothermia in patients undergoing general anesthesia at PKU Muhammadiyah Yogyakarta Hospital. General anesthesia, while commonly used for its effectiveness and patient comfort, is associated with various physiological changes, including postoperative hypothermia. Hypothermia can lead to serious complications such as delayed recovery, increased bleeding, infection risk, and impaired wound healing. One contributing factor is blood loss during surgery, which reduces the body’s ability to regulate temperature. This research employed an observational analytic method with a cross-sectional approach involving surgical patients who received general anesthesia. Data were collected on the volume of intraoperative bleeding and the presence of hypothermia in the recovery phase. The findings indicate a significant correlation between the amount of blood lost during surgery and the occurrence of hypothermia. These results suggest that early identification and management of blood loss are essential to prevent hypothermia and its associated risks. The study emphasizes the importance of temperature monitoring and bleeding control in improving patient safety and outcomes during surgical procedures involving general anesthesia

This study uses a qualitative method to analyze the integration model of Supply Chain Management (SCM) in the manufacturing-service industry, focusing on a case study in the automotive sector. SCM integration in this context involves the coordination of production processes, distribution, and after-sales services to enhance efficiency and responsiveness to customer demands. Data were collected through in-depth interviews and direct observations at an automotive company implementing integration strategies between manufacturing and service operations. The findings show that cross-functional collaboration among suppliers, manufacturers, and service providers plays a vital role in creating an adaptive supply chain. Digital integration through connected information systems also significantly accelerates decision-making and improves overall supply chain visibility. This study highlights the importance of a holistic approach encompassing technical, organizational, and inter-partner relationship aspects. The results are relevant for automotive companies aiming to strengthen competitiveness through cross-sector SCM integration and serve as a reference for developing industrial policies that support collaboration between manufacturing and service actors in the Industry 4.0 era.  

Late payment of accounts receivable is a serious challenge that can disrupt the stability of the company's cash flow and financial performance. This study aims to evaluate the role of risk management in minimizing late payment of accounts receivable at PT Alam Mulya, a logistics company in Surabaya. The research method used is descriptive qualitative with a case study approach, through direct observation, interviews, and documentation during the five-month internship period. The results showed that the company has implemented risk management principles, such as customer identification, setting credit limits, monitoring maturity, and implementing active collection. However, the implementation has not been thorough and consistent, especially in the aspects of using digital systems, documenting credit policies, and applying sanctions for late payments. It was also found that decision interventions based on personal relationships hindered the effectiveness of risk control. This study recommends the implementation of an integrated digital system, the establishment of a written credit policy, and staff training related to risk management and collection. By strengthening comprehensive risk management, the company is expected to improve the efficiency of receivables management and maintain optimal cash flow sustainability.

Increasingly fierce business competition requires businesses to be able to meet the needs and desires of customers in order to create long-term satisfaction and loyalty. Komunitas Coffee and Space is one of the coffee shop businesses in Surabaya that targets students by offering a comfortable atmosphere for studying, discussing, and relaxing. This study aims to determine and analyze the effect of Relationship Marketing, Facilities, and Service Quality on Customer Satisfaction among students in Surabaya. The research method used is a quantitative approach with survey techniques. Data was collected from 96 respondents through non-probability incidental sampling technique. Data analysis includes validity, reliability, classical assumption test, multiple linear regression, t test, F test, and coefficient of determination (R²). The results showed that partially, Relationship Marketing, Facilities, and Service Quality have a significant effect on Customer Satisfaction. In addition, the three variables simultaneously also have a significant effect on Customer Satisfaction at Komunitas Coffee and Space. These findings indicate that improving the quality of relationships with customers, adequate facilities, and good service quality are very important in creating customer satisfaction. Therefore, the management of Komunitas Coffee and Space is advised to continue to strengthen these three aspects in order to increase customer satisfaction. Keywords: Relationship Marketing, Facilities, Service Quality, Customer Satisfaction, Students

The Strategy a set of actions taken to achieve goals. To realize this strategy, specific actions need to be by undertaken public relations management. The objective of this scientific article is to understand the public relations management strategies in developing educational cooperation relationships at SMAN 2 Sangatta Utara. The research is motivated by the importance of cooperation for the advancement and improvement of educational quality within school institutions. This qualitative field study involved the school principal, the vice principal for public relations, teachers, and partner representatives as informants. Data was collected through observation, interviews, and documentation. The findings indicate that SMA Negeri 2 Sangatta Utara maintains good cooperative relationships with various parties, including universities, the industrial and business sectors, and local government. The implemented PR strategies include actively preparing work program proposals, drafting Memorandums of Understanding (MoU), and conducting regular evaluations of involved teachers and students. However, challenges were encountered, namely budget limitations for MoU activities and coordination difficulties with the business/industry sectors regarding the improvement of teacher human resources and student funding. The proposed solutions involve continuously optimizing existing strategies, such as proposal submissions, MoU creation, and ongoing evaluations, to overcome these obstacles and strengthen educational cooperation

This study evaluates the relationship between the Automatic Dependent Surveillance - Broadcast (ADS-B) system and safety in air traffic management at the Semarang Branch of Perum LPPNPI. The need for enhanced efficiency and operational safety in air travel has increased, particularly following the rise in aircraft movements post-COVID-19. ADS-B, a satellite-based monitoring system, provides real-time data on aircraft position, speed, and altitude to air traffic controllers, facilitating quick and accurate decision-making. Employing a quantitative associative approach, the study uses saturated sampling, including all 26 active Air Traffic Controller personnel at the Semarang Branch. Data were gathered through a Likert scale questionnaire measuring respondents' perceptions of the variables. Analysis using SPSS revealed a significance value of 0.000, indicating a statistically significant relationship between ADS-B usage and flight safety. The correlation coefficient of 0.780 demonstrates a strong positive relationship, while the determination coefficient of 0.608 indicates that 60.8% of variations in flight safety can be attributed to the ADS-B system. Additionally, the t-test results confirm that the calculated t value exceeds the t table, reinforcing the conclusion of a significant and consistent relationship between the variables.

This study investigates the influence of patient involvement and effective communication on the image of the Emergency Department (ED) at Dr. Dradjat Prawiranegara Regional Hospital in Serang, with service quality acting as a moderating variable. Utilizing a quantitative research method, data were collected through questionnaires distributed to 315 patients who received emergency care services between October 1 and November 1, 2024. The data were analyzed using multiple regression analysis and Moderated Regression Analysis (MRA). The findings show that patient involvement has a significant and positive impact on the image of the ED, while effective communication alone does not show a statistically significant effect. However, service quality positively moderates the relationship between effective communication and the ED’s image, enhancing its influence. In contrast, service quality does not moderate the relationship between patient involvement and ED image. These results highlight the importance of engaging patients in medical decisions and ensuring effective communication strategies supported by high service quality to enhance the institutional image of emergency healthcare services. The study suggests that hospital management should develop integrated service improvement policies focusing on staff communication training, patient-centered care practices, and continuous quality improvement. It also recommends further qualitative studies to explore deeper insights into patient experiences and to examine other hospital departments to broaden the understanding of healthcare service quality's role in shaping hospital image.