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Elida Gultom

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study was conducted at Family Pharmacy in Pekanbaru City with the objective of examining the relationship between emotional intelligence and work stress, as well as their combined effect on employee performance. The research population consisted of all 150 employees in the production department. Using the Slovin formula, a sample of 60 respondents was selected through accidental sampling. Data collection was carried out via an online questionnaire distributed through Google Forms. The analytical methods employed were correlation analysis to assess the relationship between variables and multiple linear regression to measure their simultaneous influence on performance. The results indicated a negative relationship between emotional intelligence and work stress, meaning that employees with higher emotional intelligence tended to experience lower levels of work stress. Furthermore, when examined together, emotional intelligence and work stress had a significant impact on employee performance. Specifically, these two variables contributed 47.4% to the variance in performance, while the remaining 52.6% was influenced by other factors not addressed in this study. The findings highlight the importance of emotional intelligence as a critical factor in managing workplace stress and enhancing performance, especially in the pharmaceutical industry where precision, cooperation, and adaptability are essential. Improving employees’ emotional intelligence may serve as a strategic approach to reducing work-related stress and fostering better performance outcomes. Organizations are therefore encouraged to invest in training and development programs that emphasize emotional regulation, empathy, interpersonal skills, and effective communication. Future research should consider incorporating additional variables such as work motivation, organizational culture, leadership style, and job satisfaction to gain a more comprehensive understanding of the determinants of employee performance. Expanding the research scope to different departments and industries could also provide broader insights into how emotional intelligence and work stress interact across diverse work settings.

Andre Leonard Sirait; Anjelly Sitorus; Arpul Sianturi; Eka Kristian Hulu; Bayu Teta Pinem

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

This study investigates the correlation between mental health and turnover intention among working students at STIE IBMI Medan who fulfill dual roles as both students and employees. These individuals are particularly vulnerable to psychological stress arising from academic responsibilities and workplace demands. The objective of this research is to examine the influence of mental health on their tendency to resign from their jobs. An associative quantitative research method was adopted, with data collected through structured interviews involving 71 respondents. The analysis was conducted using simple linear regression via the SPSS application. The findings reveal that mental health has a significant negative effect on turnover intention, with a significance value of 0.001. This suggests that students who experience better mental health are less likely to consider leaving their jobs. The coefficient of determination (R Square) is 14.6%, indicating that mental health explains 14.6% of the variation in turnover intention. The remaining 85.4% may be attributed to other contributing factors, such as high work pressure from supervisors, poor work-life balance, financial stress, inflexible schedules, and lack of organizational support. The implication of these results is that efforts to support and maintain the psychological well-being of working students are essential for reducing employee turnover. Educational institutions and employers should collaborate to create supportive environments through counseling services, flexible scheduling, mental health awareness programs, and policies that accommodate the dual responsibilities of student workers. By addressing these mental health concerns, institutions can improve student performance and job retention simultaneously. This study highlights the importance of integrating mental health strategies in workforce and academic management, especially for populations that manage competing academic and professional obligations.

Tria Widiawati; Said Mahdani

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Livestock cultivation aims to meet the needs of animal food and improve the standard of living of farmers. Some of the factors that need to be considered in livestock cultivation include the selection of superior seeds, feed management, disease prevention and treatment, cages that meet standards, and marketing of livestock products. Livestock is one of the five agricultural subsectors where livestock is a cultivation or maintenance activity with the aim of benefiting from these activities. This study uses a type of quantitative research. The variables studied consisted of intensive maintenance costs and broiler profits. The population used in this study is all breeders in Nagan Raya Regency, each farm has different abilities and number of livestock. Therefore, the population used is all farmers with an intensive maintenance system in 5 sub-districts of Nagan Raya Regency, namely 12 chicken farmers. Because of the small number of populations, the sample in this study is the entire population. The data sources in this study consist of primary data and secondary data. In this study, quantitative analysis uses  the Statistical Product and Service Solution (SPSS) version 26 computer program, because with this program analysis can be carried out quickly, and produce more accurate outputs. And the data analysis model used in this study is a simple linear regression method. The results of this study are that intensive maintenance costs incurred by broiler farmers have a very good influence on increasing profits from farmers' crops. Because with an intensive system the growth of chickens is more uniform and the deaths that occur in broilers can be avoided.

Surenggono Surenggono; Lilik Mardiana

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of accounting knowledge, business capital, and business length on the success of micro, small, and medium enterprises (MSMEs) in Tandes District, Surabaya City. The background of this research is based on the importance of financial management skills, sufficient capital availability, and business experience in supporting the sustainability and growth of MSMEs. This study uses a quantitative approach with primary data obtained through the distribution of questionnaires to MSME actors who are registered and domiciled in Tandes District. The sample criteria include fostered MSME actors who have been running their businesses for at least three years and marketing their own products. The number of respondents who were successfully collected in this study was 105 people. The data analysis technique used was multiple linear regression analysis with the help of SPSS software version 23.0. The results of the study show that the variables of accounting knowledge, business capital, and business duration simultaneously or partially have a positive and significant effect on the success of MSME businesses in Tandes District. Accounting knowledge helps business actors in managing finances and recording transactions systematically. Adequate business capital is an important factor in business development and increasing production capacity. Meanwhile, the length of the business reflects the accumulation of experience and practical knowledge that can improve managerial efficiency and effectiveness. Thus, these three variables have a strategic role in increasing the success of MSMEs. This finding provides an implication that MSME empowerment programs should be focused on improving accounting literacy, wider access to capital, and long-term business assistance. Local governments and related institutions can take these results into consideration in designing policies that support the sustainable growth of MSMEs.

Lema, Dominique Julied Saputri; Lema, Dominique Julied Saputri; Mesakh, Anthonius B.; Kasim, Abas

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2025 LPPM Universitas Sains dan Teknologi Komputer

This research aims to know and analyze both the partial and simultaneous effects of online customer review and online customer rating on the purchase decision on e-commerce Shopee among students of the business administration program of Nusa Cendana University. The number of samples in this research was 100 respondents, with using the Purposive Sampling technique. The data analysis techniques used are quantitative descriptive analysis, multiple linear regression analysis, and hypothesis testing and analysis of the coefficient of determination (R2) using the SPSS V26 application. From the results of Multiple Linear Regression Analysis, the equation is obtained: Y = 2.301 + 0.302X1 + 0.705X2 + 2.699. The results of both the t test and the F test show that partially online customer review and online customer rating have a positive and significant effect on purchasing decision. Based on the Adjusted R² value, the contribution of the perceived usefulness and trust variables to intention to use is 61,1%, while the remaining 38.9% of purchase decision variables were influenced by other variables not discussed in this study. For this reason, it is suggested that further researchers can examine variables outside of this study that can affect purchasing decisions, as well as not only Shopee e-commerce but also other types of e-commerce.

Annisa Eka Maghfiroh; Rifky Budi Setiawan; Muhammad Dharma Tuah Putra Nasution

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The degree of customer happiness is impacted by the location and quality of the service. Consumers will always remember favorable memories, and they are more likely to suggest the experience to others. The goal of this research is to further explore and comprehend the Analysis of Service Quality and Location on Customer Satisfaction at J&T Express ED Saqila Medan. The study's sample size was 100 people. Quantitative approaches were used in this study. The data analysis method employed in this study was purposive sampling, and the results were analyzed using a statistical formula, specifically multiple linear regression analysis with the help of the SPSS version 26 program. According to the results of this research, customer satisfaction is significantly and positively impacted by service quality. Similarly, the site also has a substantial and beneficial impact on how happy clients are. With a percentage of 51. 8%, it may be deduced that there is a strong correlation between service quality and location with customer satisfaction, and that the remaining 48. 2% may be attributed to other variables not covered in this research.

Ni Kadek Gita Mahardani; Surya Dewi Rustariyuni

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

MSMEs (Micro, Small, and Medium Enterprises) are one of the main drivers of Indonesia’s economy. However, many MSMEs still face limited access to financing. One traditional Balinese culinary product that attracts tourists is ayam betutu, which represents the MSME sector. This study aims to analyze the influence of own capital, business duration, working hours, and e-commerce on the income of ayam betutu culinary MSMEs in Denpasar City, both simultaneously and partially. This research employs a quantitative method using multiple linear regression analysis. The sample was determined using purposive sampling, with criteria including MSMEs engaged in traditional culinary businesses with ayam betutu as their main product and those that utilize e-commerce in their business operations. A total of 70 ayam betutu culinary MSME actors in Denpasar City were included. The findings reveal that, simultaneously, own capital, business duration, working hours, and e-commerce have a significant effect on MSME income. Partially, own capital, business duration, and e-commerce have a positive and significant effect on income, whereas working hours do not have a significant partial effect. The implication of this study is that MSME actors need to improve their capacity in capital management, maintain business continuity, and optimize e-commerce utilization to increase income. The government is expected to support MSMEs through financial and digital literacy training, institutional strengthening, and the facilitation of mentoring programs and sustainable access to financing.

Luh Made Pramita Suriyani; Amrita Nugraheni Saraswaty

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Waste management has become a critical issue in efforts to create a clean and sustainable environment, particularly in Klungkung Regency, which has seen a significant increase in waste generation following the COVID-19 pandemic. One of the local government’s initiatives to address this issue is the establishment of waste banks, including the Lestari Waste Bank in Besang Village. This study aims to analyze the influence of community participation, sustainable economic literacy, and environmental policy on the performance of the waste bank. The research was conducted in Besang Village, covering three sub-village areas: Besang Kawan, Besang Tengah, and Besang Kangin, with a total of 182 waste bank customers as respondents. A quantitative approach was employed using multiple linear regression analysis. The findings indicate that community participation significantly contributes to improving the effectiveness of the waste bank program. Furthermore, community understanding of sustainable economic principles influences individual mindsets and waste-sorting behavior. In addition, environmental policies implemented by the local government strengthen the institutional capacity of waste banks to manage waste systematically and sustainably. Therefore, the collaboration between community involvement, economic understanding, and policy support is key to the success of waste banks as a community-based waste management solution.

Izzatul Mula; Sugeng Pradikto

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of social media, FOMO (Fear of Missing Out) behavior, and the use of e-money on the consumptive behavior of students in the Economics Education Study Program at Universitas PGRI Wiranegara. The digital era has introduced new challenges in student financial management, particularly regarding the ease of accessing information and conducting digital transactions. The research employs a quantitative approach with an explanatory research design. The population consists of all active students in the study program, with a sample of 69 respondents selected through simple random sampling. Data were collected using a Likert-scale questionnaire and analyzed using multiple linear regression. The results indicate that social media, FOMO behavior, and e-money usage have a significant influence on students' consumptive behavior, both partially and simultaneously. This research contributes to a better understanding of the factors influencing consumer behavior in the digital age and can serve as a basis for developing more effective financial literacy programs for students.

Krido Hary Gunawan; Lailatul Fitria

Journal Economic Excellence Ibnu Sina 2025 STIKes Ibnu Sina Ajibarang

This study aims to analyze the effect of recruitment, training, and work environment on employee performance at PT Federal International Finance Surabaya Rajawali Branch. This research employs a quantitative method with a survey approach. The sample consists of 41 respondents selected using a saturated sampling technique. Data were processed using SPSS version 29.0, including instrument tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing.The results reveal that simultaneously, recruitment, training, and work environment significantly influence employee performance. Partially, training has a significant impact on employee performance, whereas recruitment and work environment show no significant influence. These findings highlight that relevant training programs can enhance employee skills and productivity. Thus, training becomes a crucial factor for companies to focus on in improving employee performance.

Ferdiansyah Himawan; Jusra Jusra; Rini Rini

Journal Economic Excellence Ibnu Sina 2025 STIKes Ibnu Sina Ajibarang

Price fluctuations in agricultural commodities, including cocoa, are a common phenomenon that can be influenced by a variety of factors such as global market demand, seasonality, production volume, weather conditions, and product quality. These dynamic changes in prices can create uncertainty and directly impact the economic stability of farming households, especially in rural areas where agriculture is the primary source of income. This study aims to analyze the effect of cocoa price fluctuations on the welfare level of farmer households in Kaleok Village, Binuang Sub-district, Polewali Mandar Regency. The research adopts a descriptive quantitative approach with a field survey method to capture the lived experiences of cocoa farmers facing price instability. Primary data were gathered using a structured questionnaire based on a Likert scale from 74 respondents, selected through the Slovin formula to ensure representativeness. The data were analyzed using simple linear regression to determine the relationship between price volatility and welfare indicators such as income stability, access to education, healthcare, housing conditions, and overall quality of life. The findings reveal that cocoa price fluctuations significantly affect the welfare of farmer households. Higher fluctuations tend to reduce income certainty, limit household spending, and hinder long-term economic planning. These results emphasize the need for policy interventions such as price support mechanisms, farmer cooperatives, access to market information, and financial literacy programs. Ensuring price stability and strengthening institutional support could play a vital role in improving the economic resilience and living standards of cocoa farmers. This study contributes to the broader discourse on rural development, agricultural economics, and poverty reduction in Indonesia.

Melisa Melisa; Amelia Putri Ananda; Ratna Sari Hasibuan; Siti Suaibah Nasution

Jurnal Ekonomi dan Pembangunan Indonesia 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the relationship between marketing strategies and customer satisfaction on e-commerce platforms in Indonesia. Effective marketing strategies are essential in facing intense competition in the digital world, especially in enhancing customer satisfaction, which influences loyalty and business sustainability. This research uses a quantitative survey approach involving 100 active users of Shopee and Tokopedia platforms. Data were collected through questionnaires and analyzed using descriptive statistics, Pearson correlation, and simple linear regression. The results indicate a positive and significant relationship between marketing strategies and customer satisfaction, with a correlation value of 0.673 and a contribution of 45.3%. Digital promotions, personalized services, and loyalty programs are key factors in improving customer satisfaction. However, customer service aspects require more attention to support overall satisfaction. This study implies that e-commerce platforms must continuously develop integrated marketing strategies alongside quality service improvements to maintain and enhance customer satisfaction.

Abimanyu Abimanyu; Yuztitya Asmaranti

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study investigates the effect of environmental costs on the level of environmental information transparency in manufacturing companies in the basic materials subsector, while providing empirical evidence regarding the relationship. Environmental costs are calculated through the ratio of corporate social responsibility (CSR) burden to the organization's net profit. Meanwhile, the company's environmental performance is evaluated using the PROPER rating on an ordinal scale. The level of environmental coverage is measured comprehensively through the Clarkson index which covers various dimensions of existing reporting. A quantitative approach with multiple linear regression analysis is applied to test the relationship between variables. In selecting the sample, a purposive sampling technique was used by considering the completeness of the data and certain sector criteria, resulting in 35 companies as the final sample that met the analysis requirements. The results of the study revealed that an increase in environmental costs is directly proportional to a significant increase in environmental coverage. This indicates that company investment in environmental programs encourages more transparent reporting practices. In addition, environmental performance as reflected in the PROPER rating is also proven to have a positive and significant effect on the extent of environmental coverage.

Silvi Al Waaliy; Slamet Mudjijah

Jurnal Bintang Manajemen (JUBIMA) 2025 Pusat Riset dan Inovasi Nasional

This study aims to determine the influence of Profitability, Liquidity, Sales Growth, and Operating Capacity on Financial Distribution on the clothing and luxury goods sub-sector listed on the Indonesia Stock Exchange for the 2019-2023 period. The sampling technique used is  Non Probability Sampling with a sample of 9 companies in the clothing and luxury goods sub-sector listed on the Indonesia Stock Exchange for the 2019-2023 period. In this study, a multiple linear regression method was carried out assisted by the SPSS version 29 program and Microsoft Excel 2010. The results showed that (1) Profitability had no effect on Financial Distress, (2) Liquidity had an effect on Financial Distress, (3) Sales Growth had no effect on Financial Distress, (4) Operating Capacity had an effect on Financial Distress.

Ni Putu Diah Indrawati; Ni Putu Sri Harta Mimba

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Based on data from the Faculty of Economics and Business, Udayana University, interest in pursuing a master’s degree in accounting remains very low, while the demand for individuals with a strong educational background, good work ethic, and professionalism continues to increase. A master’s degree is a level of education that can be pursued after completing undergraduate studies (S1). This study aims to empirically examine the influence of career motivation, family support, cost, and duration of education on students’ interest in continuing their studies to the master's level in accounting. This research differs from previous studies in terms of location and the theoretical framework used. The population in this study consists of undergraduate accounting students from the 2021 cohort at universities in Bali that offer a master’s program in accounting. The sample was determined using probability sampling, specifically simple random sampling, resulting in 305 respondents. The data analysis technique used is multiple linear regression analysis. The results show that career motivation, family support, and duration of education have a positive and significant influence on students’ interest in pursuing a master’s degree in accounting, while education costs have a negative and significant influence.

Hidayat, Nurul; Mardiah, Aenun; Amran, Arini; Vebriansyah, Vebriansyah

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

This study aims to optimize sales profit at the MSME Batagor Bandung Tarakan by applying the Simplex method in linear programming, supported by the POM-QM for Windows software. Profit optimization plays a crucial role in strategic decision-making, particularly in determining the optimal daily production quantities to enhance operational efficiency, maximize the use of raw materials, and meet market demand effectively. The Simplex method was chosen for its ability to solve linear optimization problems involving multiple constraints and variables, providing accurate mathematical solutions to achieve maximum profit. This research utilizes daily production data as the basis for analysis, which is then processed using the Simplex method in POM-QM. The results show that implementing the Simplex method can increase daily profits from IDR 634,000 to IDR 831,408 through a more efficient production combination. The study concludes that the Simplex method, when applied via the POM-QM software, is an effective tool for daily production decision-making and can support MSMEs like Batagor Bandung Tarakan in improving their competitiveness and business sustainability.

Jordy Aldo Pattiasina; Ambarwati Soetiksno; Jean R. Asthenu

Jurnal Media Administrasi 2025 Universitas 17 Agustus 1945 Semarang, Indonesia

Archives management plays a crucial role in ensuring the accountability of an organization, as proper management of archives can enhance transparency and operational effectiveness. Based on observations made at the Maluku Province Regional Library and Archives Office, several issues were identified within the current archiving system. One of the key problems is the lack of knowledge about proper archives management, which causes significant barriers during the archiving process. The office employs two archivists with high school and diploma (D3) education backgrounds. Although they have attended archives management training, the current system remains ineffective, which in turn affects work efficiency, particularly in the process of searching for archives. In many instances, the required archives are either difficult to locate or entirely missing. This study aims to assess the impact of archives management on work efficiency at the Maluku Province Regional Library and Archives Office. The research employs quantitative analysis with a sample size of 42 employees. Data were collected through a survey method, using a questionnaire to capture relevant information from the participants. Simple linear regression analysis conducted using SPSS 24 revealed that archives management accounts for 35% of the variance in work efficiency, while the remaining 65% is influenced by other factors. The findings suggest that effective archives management has a positive and significant impact on employee work efficiency. Based on the results, several practical implications are suggested: (1) the current archiving system should be maintained and improved for better performance, (2) training and development programs should be implemented to enhance the skills of archivists, (3) archivists should be equipped with specialized skills in archives management to improve overall efficiency, and (4) ongoing coaching and mentorship for archivists should be provided to ensure continuous improvement.

Dedi Muliadi

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2025 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study analyzes the influence of Employee Training and Employee Development on Work Productivity at Sinar Maju Indonesia Company. Using a quantitative approach with a survey design, data was collected through a questionnaire distributed to 30 employees. Data analysis using simple linear regression showed a regression coefficient of 0.75. These results indicate that there is a positive and significant influence between Employee Training and Employee Development on Work Productivity at Sinar Maju Indonesia Company. An increase in training intensity is associated with an increase in work productivity. These findings support the importance of investing in Employee Training and Employee Development to improve performance and efficiency in companies. Therefore, it is recommended that the management of Sinar Maju Indonesia Company continue and even improve its Employee Training and Employee Development programs to maximize their potential and achieve the company's goals. This research contributes to the development of human resources in the industrial sector and can be a reference for future research.

Rosita Riski Rahayu; Agoeng Karyanto; Dedi Hidayat

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of training and compensation on employee performance at the Women's Empowerment, Child Protection, and Family Planning Office of Waropen Regency, and to identify variables that have a dominant influence. The focus of the study is directed at efforts to improve employee performance through measurable and targeted human resource development strategies. This study uses a quantitative descriptive method with data collection techniques through field observation, questionnaire distribution, and document review. The study population includes all 39 employees of the office, with a census sampling technique so that all members of the population are respondents. The research instrument was tested for validity and reliability, while data analysis was carried out using multiple linear regression tests and t-tests using the SPSS version 23 program for Windows. The test results show that training has a significant effect on employee performance, with a significance value of 0.011 and a calculated t of 2.678 > t table 2.02269. Furthermore, compensation also has a significant effect on employee performance, with a significance value of 0.009 and a calculated t of 2.755 > t table 2.02269. Beta coefficient analysis shows that compensation has the most dominant influence on employee performance, with a Standardized Coefficient Beta value of 0.440. This finding indicates that improving training quality and providing adequate compensation can contribute significantly to employee performance in local government agencies. Planned, task-relevant training accompanied by fair compensation will motivate employees to perform optimally. Based on the research results, it is recommended that management strengthen competency-based training programs and review the compensation system to better align with employee contributions. This is expected to serve as a policy basis for efforts to improve performance and achieve organizational goals sustainably.

Putri Aulia Husain; Roy Hasiru; Fatmawaty Damiti; Melizubaida Mahmud; Ardiansyah Ardiansyah

Jurnal Ekonomi dan Pembangunan Indonesia 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze the influence of social assistance program utilization on the poverty level in Pelita Hijau Village, Bonepantai Sub-District, Bone Bolango Regency. This research utilizes a quantitative approach with a descriptive method. The sample consists of all 57 recipients of social assistance in the form of BLT (Bantuan Langsung Tunai or Direct Cash Assistance) and BPNT (Bantuan Pangan Non-tunai or Non-Cash Food Assistance) in Pelita Hijau Village. The data collection techniques used in this research include initial observations, questionnaires, and documentation. The data analysis technique applied is simple linear regression. The findings indicate a positive and significant influence of social assistance on the poverty level, with the determination coefficient value from the regression model obtained at 0.300. The findings also showthat the correlation coefficient (R) suggests a moderately strong influence. The determination coefficient (R Square) represents the percentage of the influence of variable X (social assistance) on variable Y (poverty level). In contrast, the remaining70% in influencedby other variables not examined in this research.