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Anisa Siti Nurhaliza; Mochammad Fikri Haikal; Mursidin Mursidin; Ayi Muammar

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze the role of teachers’ personality competence in shaping students’ learning environments through a literature review approach. Personality competence reflects teachers’ stable, mature, and authoritative character, enabling them to serve as role models for students and influencing the creation of a conducive learning environment both psychologically and socially. The method used is a literature review by analyzing various sources such as books, academic journals, and relevant official documents. The results show that teachers with positive personality traits are able to build harmonious relationships, create a comfortable classroom atmosphere, and enhance students’ learning motivation. Therefore, teachers’ personality competence is an important factor in supporting the quality of the learning environment and the success of the learning process. In addition, findings from various studies indicate that personality competence not only affects classroom interactions but also contributes to the development of students’ attitudes, discipline, and emotional stability. Teachers who demonstrate consistency, empathy, and integrity tend to foster a sense of trust and respect among students, which further strengthens classroom engagement. Moreover, a positive teacher personality helps reduce learning barriers such as anxiety, lack of confidence, and lack of participation in classroom activities. In the context of modern education, where student-centered learning is increasingly emphasized, teachers’ personality competence becomes even more essential in facilitating active learning and meaningful student involvement. Thus, strengthening teachers’ personality competence through training, reflective practice, and continuous professional development is crucial to improving overall educational quality and achieving optimal learning outcomes.

Bertha Cristine Zebua; Asep Afaradi

Damai : Jurnal Pendidikan Agama Kristen dan Filsafat 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Technological developments have brought significant changes to various aspects of human life, including church life. These changes also impact intergenerational relationships within the congregation. This paper aims to examine the challenges faced by church leaders at GEKISIA Depok in serving Generation X, Millennials, and Generation Z, and to examine the relevance of the theological principle of Romans 12:2 in addressing these challenges. Ultimately, the author observes that differences in generational characteristics influence communication patterns, ministry models, and congregational expectations of church leadership. Therefore, church leaders in the digital age are required to be adaptive, transformative, and remain rooted in biblical values. Romans 12:2 serves as an important theological foundation for Christian leaders to experience a renewed mindset so they can serve according to God's will without being influenced by worldly patterns. Furthermore, the challenge of cross-generational leadership is not merely practical in nature, but also theological. Each generation brings different experiences, values, and perspectives in understanding faith and spirituality. Generation X tends to value institutional stability and loyalty, while Millennials are more oriented toward authentic experience and community. Generation Z, having grown up entirely in the digital age, communicates and expresses faith in ways that differ greatly from previous generations. In this context, church leaders are called to become bridges between generations, rather than simply following trends or rigidly preserving tradition.

Komang Putri Wira Ivana

International Journal of Sociology and Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study addresses the troubling increase in illegally managed micro, small, and medium enterprises (UMKM) operated by foreign nationals in Bali, which poses significant threats to local economic stability and fairness. The analysis focuses on the legal frameworks governing UMKM, including Law No. 20 of 2008 and the Online Single Submission (OSS) system, as well as the regulatory gaps that allow foreign entities to exploit these mechanisms for their gain. A multi-method approach was employed to evaluate the current situation, emphasizing the roles of local government initiatives, banking regulations, and community engagement in combating illegal business operations. The findings reveal a pressing need for enhanced verification processes, stricter compliance measures, and localized regulations to protect legitimate businesses from exploitation by foreign competitors. The study concludes that only through coordinated efforts among government bodies, financial institutions, and local enterprises can Bali achieve sustainable economic growth, ensuring that UMKM can thrive within a fair and equitable commercial landscape.

Marshanda Putri Firdaus; Chicha Kurnianingrum; Indi Salwa Zahrina

Master Manajemen 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

This study is based on the increasingly rapid development of the knowledge-based economy, where human capital is now regarded as one of the important assets in creating a company’s competitive advantage, especially in the energy and oil and gas sectors in Indonesia. This study aims to determine the effect of human capital and labor intensity on corporate financial performance, which is proxied by Return on Assets (ROA) during the 2021–2024 period. The research method used is a quantitative approach with multiple linear regression analysis. The research data were obtained from sample companies selected using a purposive sampling technique. The results of the study show that human capital, proxied by Value Added Human Capital (VAHU), has a positive and significant effect on corporate financial performance. These findings indicate that good human resource management is capable of increasing the company’s profitability level. On the other hand, labor intensity is proven to have a negative and significant effect on financial performance. This indicates that a high level of company dependence on labor, without being balanced by operational efficiency, can reduce the company’s ability to generate profits. In addition, simultaneously both variables are able to explain 74.5% of the variation in Return on Assets (ROA), so it can be concluded that human capital and labor intensity have a considerable contribution to corporate financial performance. Based on these results, companies need to prioritize improving the quality and competence of the workforce rather than merely focusing on increasing the number of employees. This step is important to maintain the stability of corporate financial performance in the post-pandemic era. In addition, companies also need to effectively control labor costs so that a decline in net profit margins can be avoided.

Salma Puspita Ramadhanti; Adiratna Sekar Siwi; Aji Kurniawan

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Intracerebral Hemorrhage (ICH) is one of the types of stroke with the highest rates of mortality and morbidity. This condition is often accompanied by decreased levels of consciousness and hemodynamic instability, particularly in patients undergoing intensive care in the ICU. The application of murottal (Qur’anic recitation) therapy is expected to contribute to the stabilization of patients’ hemodynamic, physical, and physiological conditions. The purpose of this study was to explore the effect of Qur’anic murottal therapy on the hemodynamic stability of ICU patients at RSUD Prof. Dr. Margono Soekarjo Purwokerto. This study used a case study design in the form of a nursing care report involving one patient diagnosed with ICH and a nursing problem of decreased intracranial adaptive capacity. The intervention consisted of listening to the recitation of Surah Ar-Rahman for 20 minutes once per shift over three consecutive days. The observed hemodynamic parameters included blood pressure, heart rate, respiratory rate, body temperature, oxygen saturation, and the Glasgow Coma Scale (GCS). The results showed that after the administration of the murottal therapy of Surah Ar-Rahman, the patient experienced improvement and stabilization in hemodynamic parameters, including blood pressure, pulse rate, respiration, and oxygen saturation. Qur’anic murottal therapy of Surah Ar-Rahman has a positive effect on the hemodynamic stability of ICH patients in the ICU at RSUD Prof. Dr. Margono Soekarjo Purwokerto. This intervention has the potential to serve as a non-pharmacological approach to support holistic recovery and improvement in critically patients.

Salma Puspita Ramadhanti; Adiratna Sekar Siwi; Aji Kurniawan

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Intracerebral Hemorrhage (ICH) is one of the types of stroke with the highest rates of mortality and morbidity. This condition is often accompanied by decreased levels of consciousness and hemodynamic instability, particularly in patients undergoing intensive care in the ICU. The application of murottal (Qur’anic recitation) therapy is expected to contribute to the stabilization of patients’ hemodynamic, physical, and physiological conditions. The purpose of this study was to explore the effect of Qur’anic murottal therapy on the hemodynamic stability of ICU patients at RSUD Prof. Dr. Margono Soekarjo Purwokerto. This study used a case study design in the form of a nursing care report involving one patient diagnosed with ICH and a nursing problem of decreased intracranial adaptive capacity. The intervention consisted of listening to the recitation of Surah Ar-Rahman for 20 minutes once per shift over three consecutive days. The observed hemodynamic parameters included blood pressure, heart rate, respiratory rate, body temperature, oxygen saturation, and the Glasgow Coma Scale (GCS). The results showed that after the administration of the murottal therapy of Surah Ar-Rahman, the patient experienced improvement and stabilization in hemodynamic parameters, including blood pressure, pulse rate, respiration, and oxygen saturation. Qur’anic murottal therapy of Surah Ar-Rahman has a positive effect on the hemodynamic stability of ICH patients in the ICU at RSUD Prof. Dr. Margono Soekarjo Purwokerto. This intervention has the potential to serve as a non-pharmacological approach to support holistic recovery and improvement in critically patients.

Aldi Bragi Muslim; Mohammad Fatkhurrokhman

Jurnal Kendali Teknik dan Sains 2026 International Forum of Researchers and Lecturers

The development of transportation technology encourages companies to improve vehicle monitoring systems to be more effective and measurable, particularly in addressing speeding violations that can increase accident risks and reduce operational efficiency. This study aims to analyze the implementation and effectiveness of using a buzzer integrated with the Teltonika FMB910 GPS module as a vehicle speed warning indicator at PT. Lacak Cipta Aktual. This research employs a qualitative descriptive method with a case study approach, where data were collected through observation, interviews, and documentation during a one-month industrial internship and analyzed using the Miles and Huberman model, including data reduction, data presentation, and conclusion drawing. The results show that the system is capable of detecting overspeed conditions and automatically activating the buzzer when the vehicle speed exceeds the predefined threshold of 80 km/h. Based on logbook data, the system achieved a success rate of 93.9% in responding to overspeed conditions. The use of a buzzer is proven effective in providing immediate warnings to drivers, thereby improving driver awareness and speed control. However, the system still has limitations, particularly its dependence on GPS signal stability and vehicle electrical conditions. Overall, this study demonstrates that the integration of GPS and a buzzer provides a simple, effective, and cost-efficient solution to enhance driving safety and fleet management efficiency.

Farika Nursasi; Karina Kemala; Sudarmiatin Sudarmiatin; Yuli Soesetio

Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia 2026 FKIP, Universitas Palangka Raya

This community service activity aims to improve the quality of business management at the "Dunia Unggas" egg-laying chicken farming MSME in Malang Regency through the implementation of Total Quality Management (TQM). The main problems faced by partners include an unstructured quality management system, low levels of cage cleanliness, the absence of systematic production records, and suboptimal feed management and disease control. The implementation method uses a participatory approach with stages of diagnostics, intervention planning, program implementation, and monitoring and evaluation. The intervention program focused on the preparation of Standard Operating Procedures (SOPs), improving sanitation and biosecurity, developing a production recording system, optimizing feed management, and increasing disease control capacity. The results of the activity showed improvements in aspects of operational regularity, cage cleanliness, consistency of production records, and partners' understanding of more professional business management. In addition, there was an increase in the quality and stability of egg production. Thus, the implementation of TQM through mentoring has proven effective in increasing operational efficiency and competitiveness of MSMEs in a sustainable manner.

Muhammad Rafi Zaidan Ariq; Igo Febrianto

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Using Non Performing Financing (NPF) as a moderating variable, this study looks at how profit sharing and profit margin financing affect the effectiveness and stability of Islamic banks in Indonesia. The primary topic discussed is how various Islamic financing arrangements affect the operational effectiveness and financial stability of banks, as well as whether credit risk enhances or diminishes these connections. This study aims to examine the direct impacts of financing modalities as well as the moderating influence of NPF on the performance of Islamic banks. Based on secondary data from eight Islamic banks in Indonesia between 2018-2024, this study employs a quantitative methodology using panel data regression and Moderated Regression Analysis (MRA). The findings indicate that while profit margin financing has no discernible impact on efficiency, profit sharing financing has a favorable and considerable impact. Profit margin financing has a negative and negligible impact on stability, whereas profit sharing financing has a positive but negligible impact. Additionally, by changing the direction of influence, NPF significantly moderates the association between profit sharing financing and both efficiency and stability. However, it does not significantly moderate the effect of profit margin financing on efficiency, but it does on stability. In summary, the effectiveness of Islamic financing is heavily reliant on risk management, especially credit risk control, where NPF is a key factor in evaluating whether financing can improve stability and efficiency in Islamic banks.

fadil, mochamad; Dies, Dies nurhayati; Ningrum, Purwaningrum Lestari

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The plantation sector is one of the main pillars in Indonesia’s international trade. Commodities such as palm oil, rubber, coffee, and cocoa serve as leading export products that contribute significantly to the country’s foreign exchange earnings. This study aims to analyze the role of plantation commodity exports in Indonesia’s international economic performance and to identify the challenges faced. The method used is a descriptive qualitative approach through literature review from various scientific sources. The results indicate that plantation exports contribute substantially to economic growth, employment generation, and the stability of the trade balance. However, several challenges persist, including global price fluctuations, sustainability issues, and international trade barriers. Therefore, strategic policies are required to enhance the competitiveness of Indonesia’s plantation commodities in the global market.

Dian Indrianto; Dwi Dewianawati; Erry Setiawan; Buyung Cahya Perdana; Adhis Helsa Aurellia

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study examines the efficiency of financial ratios in assessing corporate performance across countries. Although financial ratios are widely used as concise indicators of profitability, liquidity, solvency, and market value, their interpretive accuracy may vary across institutional, regulatory, financial, and macroeconomic environments. The objective of this study is to conceptually evaluate whether financial ratios can function as universally comparable performance measures in heterogeneous cross-country settings. Using a qualitative literature-based method, this study synthesizes prior findings on financial ratio analysis, financial statement comparability, market efficiency, regulatory enforcement, and macroeconomic stability. The findings indicate that profitability, liquidity, solvency, and market-based ratios are context-dependent indicators rather than universally stable measures. Their efficiency is influenced by accounting standards, audit quality, leverage norms, tax systems, capital market maturity, and macroeconomic volatility. The study proposes a contextual framework for interpreting financial ratios according to their sensitivity to national conditions. The implication is that researchers, analysts, and investors should combine ratio analysis with institutional and macroeconomic diagnostics to reduce biased performance interpretation in cross-country corporate evaluation.

Fathimah Azzahro; Bayu Irwansyah; Galih Gumilar; Apri Kuntariningsih

International Journal of Communication, Tourism, and Social Economic Trends 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study examines the integration of Sound Governance principles within the sustainable tourism policy cycle to address institutional fragmentation and evaluation inefficiencies in developing economies. Using a sequential explanatory mixed-methods design, the research develops a multidimensional evaluation framework aligned with the Sustainable Development Goals (SDGs), analyzing policy performance across five strategic domains: Economy, Social-Welfare, Culture-Education, Environment, and Governance. The quantitative phase utilizes 17 adapted SDG indicators to measure policy efficacy, while the qualitative phase employs semi-structured interviews and stakeholder mapping to deconstruct power dynamics in multi-actor co-management structures. The findings reveal that Sound Governance—specifically transparency and accountability—serves as a critical catalyst for policy effectiveness, significantly influencing destination sustainability through an input-process-output-outcome-impact pathway. Empirical evidence from the case of Penglipuran Village, Bali, corroborates these results, demonstrating that indigenous institutional legitimacy enhances social responsiveness but remains vulnerable to overtourism-driven economic dependency. Notably, the study demonstrates that integrating SDGs into the policy evaluation cycle transforms assessments from mere administrative formalities into strategic instruments for long-term demand stability and ecosystem preservation. These findings position Sound Governance as a strategic intangible asset, offering theoretical contributions to development administration and practical guidance for policy-makers navigating the complexities of sustainable destination management in competitive global markets

Mely Hantari; Azriel Dani Danuarta; Ahmad Surya Hadinata

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study describes the fluctuating exports and imports over the past five years, from 2020 to 2024, which also influenced fluctuations in Indonesia's foreign exchange reserves. The purpose of this study is to determine the effect of exports and imports on Indonesia's foreign exchange reserves from 2020 to 2024. The research method is quantitative using secondary data obtained from the Indonesian Central Bureau of Statistics. The population in this study was 5 years from 2020 to 2024. Data analysis used classical assumption tests consisting of normality tests, multicollinearity tests, and heteroscedasticity tests. In addition, hypothesis tests were also used, consisting of partial tests, simultaneous tests, and coefficient of determination tests. The results of this study indicate that the export variable has a negative effect on Indonesia's foreign exchange reserves from 2020 to 2024. The import variable has a positive effect on Indonesia's foreign exchange reserves from 2020 to 2024. Export and import variables do not simultaneously affect Indonesia's foreign exchange reserves from 2020 to 2024. The implication of this research is that the government needs to manage export and import policies more effectively, as they do not always have the theoretical impact on foreign exchange reserves. Improvements in export quality and import controls are needed, as well as consideration of other factors such as foreign investment and economic policies to maintain the stability of foreign exchange reserves.

Ni Komang Githa Chandra Dew; Komang Febrinayanti Dantes; Ni Ketut Sari Adnyani

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aimsmto examineiin depthvthe perspective of information technology law and human rights on the phenomenon of political buzzers on social media within the context of digital development in the era of globalization. This research is motivated by the rapid advancement of information technology, which has brought significant changes in various aspects of society, including the political sphere that increasingly utilizes social media as a means of communication and information dissemination. The phenomenon of political buzzers has become a controversial issue, particularly during election periods, as it is often associated with the spread of inaccurate information, defamation, hate speech, and the manipulation of public opinion that may harm society and disrupt social stability. This study employs a normative legal research method using statutory and conceptual approaches. The results indicate that political buzzers generally operate under the justification of freedom of expression as part of human rights. However, such freedom is not absolute and must be limited to prevent violations of others' rights and to maintain public order. In this regard, information technology law in Indonesia, particularly through regulations governing digital activities, plays an important role in controlling deviant buzzer practices. Nevertheless, the absence of specific regulations explicitly governing political buzzers has resulted in less optimal law enforcement. Therefore, strengthening regulations and increasing public awareness in the wise use of social media are necessary to create a healthy, responsible, and sustainable digital ecosystem.

Arisandy Nau; Imanuel Wellem; Nunsio Handrian Meylano

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This study aims to analyze the strategies for handling bad debts at the Maju Terus Employee Cooperative at SMK Yohanes XXIII Maumere. The main problem faced by the cooperative is the increasing bad debts, most of which come from member arrears on daily transactions through the cash-on-account system, such as purchasing office stationery and photocopy services. This condition affects the cooperative's liquidity and reduces the effectiveness of services to members. The method used in this study is a qualitative descriptive approach with data collection techniques through observation, interviews, and documentation during internship activities. The research results indicate that the main causes of bad debts include low member discipline, lack of supervision, and weak credit management systems. Strategies that can be applied to address these issues include rescheduling payments, establishing stricter credit rules, increasing supervision, as well as providing guidance and education to members on the importance of responsibility in payments. The implementation of these strategies is expected to improve the quality of credit management, maintain the financial stability of the cooperative, and increase the members' welfare sustainably.

Ahmad Sabil; Ali Noer Zaman

SABER : Jurnal Teknik Informatika, Sains dan Ilmu Komunikasi 2026 STIKes Ibnu Sina Ajibarang

The military coup in Myanmar in February 2021 triggered a prolonged political crisis that impacted the stability of the Southeast Asian region. This study analyzes the role of Thai diplomacy in responding to and contributing to the resolution of Myanmar's social and political conflict between 2021 and 2024. Using a qualitative approach and descriptive-analytical study, this study examines Thailand's diplomatic steps both bilaterally and multilaterally, particularly within the ASEAN framework. The results show that Thailand played a significant role as a facilitator of dialogue and negotiations with the Myanmar military junta through an approach that prioritized the principles of non-intervention, soft diplomacy, and the interests of regional stability. Thailand was also active in encouraging the implementation of the ASEAN Five-Point Consensus and facilitating informal communication channels that created a space for discussion between the junta and the international community. This study concludes that geopolitical interests, border security, and economic relations influenced Thailand's diplomatic stance and strategy in addressing the Myanmar crisis.

Mutiara Fadhila; Nabila Adilia Putri Marlinda; Nurhalizah, Rosa

Jurnal Publikasi Ilmu Psikologi. 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Organizations in the digital era face rapid and unpredictable changes characterized by volatility, uncertainty, complexity, and ambiguity, requiring strategic adaptation and effective change management. This study aims to synthesize empirical findings on the role of change management strategies, adaptive leadership, innovative organizational culture, and employees’ psychological readiness in supporting digital transformation and improving employee performance. The research employs a Systematic Literature Review (SLR) approach based on PRISMA 2020 guidelines, analyzing 23 selected peer-reviewed articles published between 2021 and 2026. The findings indicate that successful digital transformation is not solely determined by technological advancement but largely influenced by human-centered factors. Adaptive and transformational leadership plays a critical role in fostering trust, reducing resistance, and maintaining employees’ emotional stability during organizational change. Furthermore, an innovative organizational culture, transparent communication, and continuous training significantly enhance employee engagement, adaptability, and performance. Psychological factors such as stress and resistance can either hinder or support change outcomes depending on how they are managed. The study highlights the importance of integrating technological, structural, and human aspects to achieve sustainable organizational transformation. The implications suggest that organizations should prioritize human-centered change strategies, strengthen digital literacy, and promote adaptive leadership to remain competitive in the Society 5.0 era.

Vania Aristawidya; Annis Catur Adi

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

The consumption of sugar-sweetened beverages (SSBs) in Indonesia continues to increase and is associated with the risk of obesity, diabetes, and cardiovascular diseases due to oxidative stress. Kombucha has potential as a functional antioxidant beverage; however, its use is still dominated by Camellia sinensis, limiting the utilization of local ingredients. Bilimbi leaves (Averrhoa bilimbi Linn.) have high antioxidant activity and potential as an alternative substrate. This study aimed to analyze the effect of fermentation time variations (4, 7, and 14 days) and sugar concentrations (10% and 15%) on the acceptability and antioxidant activity of bilimbi leaf kombucha, as well as to determine the best formulation. The study used a true experimental design with a Completely Randomized Design (CRD) involving six formulations (F1–F6) and one control (F0). Antioxidant activity was analyzed using the DPPH method. The results showed that fermentation time and sugar concentration significantly affected antioxidant activity.). The highest antioxidant activity was found in F2 (IC50 98.67 ppm, strong category). F2 was determined as the best formulation due to its  antioxidant activity. F2 has the potential to be developed as an alternative functional beverage to reduce SSB consumption. Further research is recommended to conduct stability testing and in vivo studies.

Vania Aristawidya; Annis Catur Adi

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

The consumption of sugar-sweetened beverages (SSBs) in Indonesia continues to increase and is associated with the risk of obesity, diabetes, and cardiovascular diseases due to oxidative stress. Kombucha has potential as a functional antioxidant beverage; however, its use is still dominated by Camellia sinensis, limiting the utilization of local ingredients. Bilimbi leaves (Averrhoa bilimbi Linn.) have high antioxidant activity and potential as an alternative substrate. This study aimed to analyze the effect of fermentation time variations (4, 7, and 14 days) and sugar concentrations (10% and 15%) on the acceptability and antioxidant activity of bilimbi leaf kombucha, as well as to determine the best formulation. The study used a true experimental design with a Completely Randomized Design (CRD) involving six formulations (F1–F6) and one control (F0). Antioxidant activity was analyzed using the DPPH method. The results showed that fermentation time and sugar concentration significantly affected antioxidant activity.). The highest antioxidant activity was found in F2 (IC50 98.67 ppm, strong category). F2 was determined as the best formulation due to its  antioxidant activity. F2 has the potential to be developed as an alternative functional beverage to reduce SSB consumption. Further research is recommended to conduct stability testing and in vivo studies.

Cindi Ida Febrianti; Lathifatul Fikriyah; Rafika Meila Sari

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the relationship between salaries, allowances, and employee productivity on company profitability. Human resources are an important factor in determining organizational success because employee quality and performance directly influence the achievement of company goals. Providing appropriate compensation, including salaries and allowances, can increase employee motivation, job satisfaction, and loyalty, thereby encouraging higher work productivity. High productivity reflects the company’s ability to utilize resources effectively and efficiently in order to produce optimal output. In addition, employee turnover is an important aspect that must be considered because it may affect operational stability and the company’s effectiveness in achieving business targets. Profitability is used as the main indicator to assess the company’s ability to generate profits from its operational activities. This study applies a quantitative method with an approach that examines the relationships among variables to obtain an overview of the influence of compensation and productivity on company profitability. The results of this study are expected to provide insights and recommendations for companies in managing human resources more effectively in order to improve financial performance sustainably.