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Nisa Ul Jana; Dwi Pratiwi Wulandari

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

This study was conducted to analyze the influence of transformational leadership and work morale on employee performance at company X, both partially and simultaneously. The study used a quantitative approach with a causal associative design aimed at testing the cause-and-effect relationship between variables. The study population consisted of 37 permanent employees who were also sampled using a total sampling technique, so that the entire population was represented in the study. The main instrument for data collection was a questionnaire using a Likert scale, which allows respondents to provide measurable answers. The collected data were analyzed through multiple linear regression with the help of the SPSS program version 26 to test the influence of each independent variable on the dependent variable. The results showed that the transformational leadership variable obtained an average score of 3.86 which is included in the good category, the work morale variable had an average score of 4.08 also in the good category, and the employee performance variable obtained an average score of 4.17 which is in the good category. Partial regression analysis revealed that transformational leadership has a significant influence on employee performance with a contribution of 40%. Meanwhile, work morale also has a significant influence, although its contribution is smaller at 10%. Simultaneously, both independent variables, transformational leadership and work morale, significantly influenced employee performance, with a combined contribution of 41%. This finding indicates that a transformational leadership style implemented by leaders and high employee work morale can significantly improve performance. However, 59% of other factors outside this study also influence employee performance, such as organizational culture, reward systems, work environment, and intrinsic and extrinsic motivation. Thus, this study emphasizes the importance of implementing transformational leadership and company efforts to improve employee work morale to achieve optimal performance.

Stepanus Maghu

Jurnal Manajemen Kreatif dan Inovasi 2025 International Forum of Researchers and Lecturers

This study aims to determine the influence of leadership and work motivation on employee performance at Tiara Dewata Supermarket. The research model used a quantitative descriptive method, and data collection techniques used a questionnaire, using 100 samples. The analytical methods used were multiple linear regression analysis, t-tests, and F-tests to determine the influence of independent variables on the dependent variable. SPSS for Windows version 25 was used for data processing. The results of this study indicate that partially, leadership and work motivation have a positive and significant effect on employee performance, as indicated by values of 0.005 and 0.006, respectively, which are <0.05. Simultaneously, leadership and work motivation have a positive and significant effect on employee performance, with a value of 0.000, which is <0.05. This study recommends that companies pay attention to leadership and work motivation factors to improve employee performance.

Aghnia Gita Apralia; Rinny Meidiyustiani

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

This study aims to analyze and determine how managerial ownership, firm size, leverage, and capital structure affect financial performance in insurance companies listed on the Indonesia Stock Exchange from 2019 to 2022. The study focused on 15 companies that met the sample criteria and were deemed representative of the Indonesian insurance industry during that period. The data used in this study were sourced from officially published company financial reports. Furthermore, the data was processed using Microsoft Excel 2018 and SPSS version 25 software to ensure accurate analysis results. The analysis method used was multiple linear regression, as it is considered appropriate for testing the influence of more than one independent variable on the dependent variable. This approach allows the researchers to identify whether each independent variable has a significant effect on financial performance when tested simultaneously. The results showed consistent findings across all variables. First, managerial ownership has a positive and significant effect on financial performance. This indicates that the higher the managerial ownership, the better the alignment of interests between managers and shareholders, leading to improved financial outcomes. Second, company size also has a positive and significant effect on financial performance, meaning the larger the company, the better the performance. Furthermore, leverage has been shown to have a positive and significant effect on financial performance. This suggests that optimal use of debt can enhance company performance by providing additional resources for growth. Finally, capital structure also has a positive and significant effect on financial performance, indicating that the right combination of debt and equity can increase company value. Overall, the findings highlight the importance of financial and managerial decisions in shaping the performance of insurance companies in Indonesia during the observed period.

Putranto Anugrah; Heru Sulistyo

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

Because it affects teaching quality, teacher performance, and eventually the overall quality of education, teacher job satisfaction in schools is very important.  Teachers that are happy tend to be more driven, effective, and capable of fostering a supportive learning environment for their pupils.  The purpose of this research is to partly and concurrently examine the effects of competence, career growth, and normative commitment on elementary school teachers' work satisfaction in the Ayodya cluster in the Banyumanik district of Semarang City.  Using a saturation sampling strategy, the study's sample consisted of all 88 instructors in the Ayodya cluster.  A survey-based quantitative research methodology was used.  A questionnaire with a Likert scale of 1–5 was used to gather the data.  Using SPSS 23, data analysis methods included multiple regression, t-tests, F-tests, and classical assumptions.  According to the study's findings, work satisfaction is highly influenced by competence, career advancement, and normative commitment, in that order.  At the same time, primary school teachers' work satisfaction in Banyumanik, Semarang City's Ayodya cluster is greatly influenced by career growth, competence, and normative commitment.

Revirani, Selvie; Nia Lefiani

Gemawisata: Jurnal Ilmiah Pariwisata 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

This study aims to analyze the influence of intrinsic motivation, work atmosphere, and work environment on employee productivity and performance at Hotel Kridawisata Bandar Lampung. A total of 30 employees from the hotel were selected as the population for this study, using a saturated sampling approach to obtain a representative sample. Data was collected through questionnaires and analyzed using SPSS version 25.0 to examine the correlation and influence between independent variables (work motivation and work atmosphere) and employee performance. The analysis revealed a significant positive correlation between employee work motivation and their performance, with a regression coefficient of 0.389. This indicates that higher work motivation leads to better performance. Additionally, the work atmosphere had a positive and significant impact on employee performance, with a regression coefficient of 0.467. These findings suggest that a supportive and comfortable work atmosphere can significantly enhance employee performance. Based on the obtained R-square value of 0.493 or 49.3%, it can be concluded that work motivation and work atmosphere have an influence on employee performance at Hotel Kridawisata. In other words, approximately 49.3% of the variation in employee performance can be explained by these two factors, while the remaining 50.7% is influenced by other factors not covered in this study. This highlights the importance of both work motivation and the work environment in driving employee performance. Therefore, it is recommended that the management of Hotel Kridawisata continue to improve employee motivation and create a more conducive work atmosphere. This will not only enhance employee performance but also contribute to improving the quality of hotel services, which in turn can increase guest satisfaction and the hotel's operational success.

Okky Ayunda Uliawati; Lilis Sulandari; Lucia Tri Pangesthi; Asrul Bahar

Intellektika : Jurnal Ilmiah Mahasiswa 2025 STIKes Ibnu Sina Ajibarang

The purpose of this study was to determine: 1) the effect of mocaf flour substitution on the level of likeability of elephant ear cake; 2) the effect of addition of carrot puree on the level of likeability of elephant ear cake; 3) the effect of the interaction between mocaf flour substitution and the addition of carrot puree on the level of likeability of elephant ear cake; and 4) the nutritional value of the best elephant ear cake product based on the results of chemical tests. This study is an experimental research type with a 3 x 2 factorial design with 6 treatments. The data collection technique in this study was in the form of observations carried out by 3 trained panelists, 31 semi-trained panelists, and 19 untrained panelists with data collection instruments using a hedonic test assessment sheet with criteria for color, aroma, crispiness, taste, and overall. The data analysis technique used was two-way ANOVA assisted by SPSS version 22 software and continued with Duncan's follow-up test if a significant interaction was found. The results showed that 1) mocaf flour substitution affected on the level of likeability of elephant ear cake in terms of crispiness and taste; 2) the addition of carrot puree did not have a significant effect on all aspects of preference; 3) the interaction between the two only affected the crispiness; and 4) the best nutritional content of elephant ear cake was obtained from 4.81% fat, 1.25% ash, 7.88% protein, 1.02% water, 82.01% carbohydrate, 2.82% fiber, and 86.50 mg/100g beta-carotene

Muhammad Izul Haq; Taufik Akbar; Karari Budi Prasasti

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of brand image, product variety, and bundling price on purchasing decisions among X consumers. The method used is a quantitative approach with a causal research design, so as to be able to explain the cause-and-effect relationship between variables. The research data was obtained by distributing questionnaires to 96 respondents who are active consumers of X. To ensure data quality, a series of tests were conducted including validity, reliability, normality, linearity, multicollinearity, and heteroscedasticity. The main analysis used multiple linear regression supported by t-tests, F-tests, and coefficient of determination (R²) processed using SPSS software version 26. The results showed that brand image had a significant effect on purchasing decisions, indicating that consumers' positive perceptions of X's reputation were able to encourage higher purchasing interest. Bundling price also proved to have a significant effect, because the strategy of combining package prices was considered to provide economic benefits and added value for consumers. In contrast, product variety did not have a significant effect, indicating that consumers place more emphasis on brand image and pricing strategies than simply menu diversity. However, when tested simultaneously, all three variables were still shown to have a significant influence on purchasing decisions. The coefficient of determination value of 0.594 indicates that the combination of the three variables can explain 59.4% of the variation in purchasing decisions, while the remaining 40.6% is influenced by other external factors such as service quality, consumer trends, promotions, and customer experience. These findings reinforce the understanding that a strong brand image-based marketing strategy and the implementation of appropriate bundling prices can be key to increasing consumer appeal. For local coffee businesses like X, this study provides practical implications to focus more efforts on strengthening brand image, creating a consistent consumer experience, and optimizing pricing strategies.

Rissa Syabrina

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

Vocational High School 2 Purbalingga will continue to face challenges related to teacher performance in 2024. Based on pre-research results and the data obtained, a shortage of teaching staff has been identified, leading to excessive teaching loads and hours, job stress, and dissatisfaction among some teachers with their compensation. This study aims to determine the extent to which job stress, workload, and compensation influence teacher performance at Vocational High School 2 Purbalingga. This study used a quantitative method with a survey approach. The population in this study was all 84 teachers, all of whom were sampled using a saturated sampling technique. Data processing was performed using SPSS version 25. The results showed that job stress had no effect on teacher performance, while workload and compensation had a significant effect. Simultaneously, job stress, workload, and compensation influenced teacher performance. The coefficient of determination value of 0.451 indicates that these three variables influence teacher performance by 45.1%, while the remaining 54.9% is influenced by other factors not examined in this study. Therefore, it is recommended that the school increase the number of teaching staff to reduce excessive teacher workload

Nikita Anisa; Rini Werdiningsih; Emiliana Sri Pudjiarti

International Journal of Social Sciences and Communication 2025 International Forum of Researchers and Lecturers

This study aims to analyze the effect of school principals' transformational leadership on the performance of ICT teachers in implementing digital learning at SMAN XYZ, specifically examining how four dimensions of transformational leadership Influence teacher motivation, creativity, and innovation in technology integration. This quantitative research employed an explanatory correlational design with 20 ICT teachers as respondents selected through purposive sampling. Data were collected using validated questionnaires adapted from the Multifactor Leadership Questionnaire (MLQ) by Bass and Avolio (1994) for transformational leadership and the TPACK framework by Koehler and Mishra (2009) for teacher performance. Simple linear regression analysis was conducted using SPSS 25 to test the research hypothesis. Results demonstrate that transformational leadership significantly and positively influences ICT teacher performance (β = 0.672, p = 0.003 < 0.05), explaining 67.2% of performance variance. The principal's transformational leadership scored highly (4.3/5), with individualized consideration contributing most significantly to teacher performance. ICT teacher performance reached a high category (4.1/5), with the most substantial achievement in technology-based lesson planning, although challenges remain in independent digital content development and innovative assessment methods. Theoretically, this research strengthens transformational leadership Theory in digital Education contexts and supports the TPACK framework's emphasis on leadership support for technology integration. Practically, findings guide principals to optimize transformational leadership through enhanced mentoring, professional development programs, and the creation of an innovation culture. The study offers an empirical foundation for educational policymakers to develop school leadership training programs focused on digital transformation, while highlighting the importance of individualized consideration in supporting teacher technology competency development.

Shakila Dewi Maharani; Desy Mariani

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

This study aims to analyze the influence of capital structure, liquidity, sales growth, and green accounting, assessed through environmental performance and environmental costs, on the profitability of companies. The research focuses on the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, which represents one of the most dynamic and environmentally impactful industries in Indonesia. The sample consists of 30 companies selected using a purposive sampling technique based on predetermined criteria, ensuring the representativeness and relevance of the data analyzed. The study employs multiple linear regression analysis using SPSS version 22.0 to test the hypotheses and measure the extent to which the independent variables contribute to profitability as the dependent variable. The findings reveal that liquidity and sales growth exert a positive and significant influence on profitability, indicating that firms with higher liquidity levels and stronger sales growth are better positioned to enhance their financial performance. In contrast, capital structure demonstrates a negative and significant effect, suggesting that higher levels of debt reduce profitability due to increased financial burdens. Similarly, green accounting, when assessed through environmental performance, also shows a negative and significant impact, implying that companies focusing on environmental initiatives may face higher costs that suppress short-term profitability. However, green accounting as measured by environmental costs does not show any significant effect on profitability, highlighting that disclosure or allocation of environmental costs alone may not directly translate into financial outcomes. Overall, the study concludes that capital structure, liquidity, sales growth, and green accounting—when measured through both environmental performance and costs—jointly influence the profitability of food and beverage companies on the IDX during the observed period.

Arviliasih Arviliasih; Bayu Pramutoko; Ustadus Sholihin

Global Leadership Organizational Research in Management 2025 STIKes Ibnu Sina Ajibarang

Competition in the local culinary business is getting fiercer as consumers become more selective in choosing products based on quality, experience, and social media influence. Nasi Uduk Pemuda in Doko Village, Kediri Regency, is one of the culinary businesses that strives to survive by leveraging brand trust, distinctive flavors, and promotions through social media influencers. This study aims to analyze the extent to which brand trust, flavor, and social media influencers influence consumer purchasing decisions. The research method used is quantitative with a survey approach to consumers who have purchased the product. The number of samples was determined using the Slovin formula to ensure representativeness. Data collection was carried out through questionnaires, then analyzed using SPSS 29 software. The analysis included validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, partial t-tests, simultaneous f-tests, and calculation of the coefficient of determination (R²). The results show that partially, brand trust has a positive and significant influence on purchasing decisions, as does the taste variable, which has been shown to play an important role in driving consumer loyalty and repurchase intention. Meanwhile, promotion through social media influencers showed a positive but insignificant influence, indicating that the presence of influencers does not fully determine consumer decisions in the context of traditional culinary products. The f-test showed that all three variables simultaneously had a significant influence on purchasing decisions. The coefficient of determination (R²) value of 0.669 indicates that 66.9% of the variation in purchasing decisions can be explained by brand trust, taste, and social media influencers, while the remainder is influenced by other factors outside the study. This finding emphasizes the importance of maintaining consistent product quality, building brand trust, and continuing to utilize social media strategically as an effort to increase the competitiveness of local culinary businesses.

Syahrani Fitria; Koen Hendrawan

Global Leadership Organizational Research in Management 2025 STIKes Ibnu Sina Ajibarang

This study was conducted to analyze the effect of occupational safety and health (OHS) training, OHS compliance, and leadership style on the workplace accident rate among employees of PT. XYZ. Workplace accidents remain a significant problem in the industrial sector, thus this study seeks to provide a deeper understanding of the factors that can reduce this risk. The research method used was a quantitative survey approach, where primary data were obtained by distributing questionnaires to 40 respondents selected using a non-probability sampling technique with a purposive sampling method. The analysis techniques used in this study were descriptive analysis and multiple linear regression with the help of SPSS software version 25. The use of regression analysis allows researchers to determine the strength and direction of the relationship between independent and dependent variables. The results show that OHS compliance has a significant influence on the workplace accident rate. This confirms that compliance with occupational safety and health procedures can minimize the risk of accidents. Meanwhile, OHS training and leadership style did not show a significant influence on workplace accidents. This finding indicates that training programs and leadership style may not directly reduce workplace accidents unless they are consistently implemented and supported by strong compliance. Thus, OHS compliance is a key factor in creating a safe and productive work environment. This research provides a practical contribution for companies to focus safety management policies more on improving worker compliance with OHS regulations. Furthermore, the results of this study can serve as a reference for further research in different industrial contexts.

Aditya Salsabila; Ravindra Safitra Hidayat; Maruji Pakpahan

Global Leadership Organizational Research in Management 2025 STIKes Ibnu Sina Ajibarang

This study aims to analyze the influence of Instagram social media, brand image, and product innovation on consumer purchasing decisions at Xlocated in Blok M Plaza, South Jakarta. The background of this study is based on the increasingly fierce competition in the culinary industry, especially in pastry products. This competition requires business actors to have the right marketing strategy, not only in terms of promotion, but also in maintaining brand quality and presenting product innovations that suit consumer needs. In the current digital era, social media has become one of the most powerful tools to influence consumer behavior. The research method uses a quantitative approach with a survey technique by distributing questionnaires to 100 respondents who are Xconsumers. The research instrument was compiled using a Likert scale, then the collected data were analyzed using the multiple linear regression method with the help of the SPSS application. This analysis aims to see how much influence the independent variables, namely Instagram social media, brand image, and product innovation have on the dependent variable, namely purchasing decisions. The results of the study show that all three variables have a positive and significant effect on consumer purchasing decisions. This means that the better the marketing strategy through Instagram, the stronger the brand image built, and the higher the level of product innovation, the consumer purchasing decisions will increase. These findings highlight the importance of integrating digital marketing with product development to achieve competitive advantage. The findings of this study provide practical implications for businesses, particularly in the culinary industry, to focus more on digital marketing strategies and product innovation that can meet consumer preferences and strengthen brand positioning in the market.

Fatimah Azzahra Dalimunthe; Tri Indah Kusumawati; Budiman Budiman

Jurnal Rumpun Ilmu Bahasa dan Pendidikan 2025 Asosiasi Periset Bahasa Sastra Indonesia

This study was motivated by the low interest and skills of seventh-grade students at Darul Ulum Budi Agung Private Islamic Junior High School, which was caused by the use of uninteresting teaching methods and the lack of innovative learning media during classroom activities. This study aimed to develop animated video learning media for seventh-grade students' descriptive text material. The research methodology uses research and development with the ADDIE model, which consists of five stages: analysis, design, development, implementation, and evaluation. The population in this study was seventh-grade students at MTs Swasta Darul Ulum Budi Agung, with a sample size of 30 students from class VII-1 and 30 students from class VII-5. Data collection was conducted through observation, interviews, validation tests, questionnaires, and documentation, then analyzed using SPSS V.26 software with normality tests, homogeneity tests, and t-tests to obtain valid and accurate results. The research results indicate that the developed animated video was deemed highly suitable by media experts (90%), language experts (84%), and subject matter experts (86%). The practicality of the animated video also received highly practical results, with 94% of teachers, 58% of control class students, and 92% of experimental class students responding positively. Additionally, the effectiveness of the animated video showed an improvement in students' writing skills, with an average of 67.66 for the control class and 84.83 for the experimental class in the effective category. This study demonstrates that animated videos can serve as an alternative teaching material that supports the learning process and leads to significant improvements in learning outcomes.

Mukhammad Rafie Afgiansyah; Hartono Hartono; Agoes Hadi Poernomo

Jurnal Visi Manajemen 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Compensation and the work environment are two essential factors that significantly affect employee productivity, particularly in community-owned enterprises (BUMDes) engaged in the tourism sector. A fair remuneration system motivates employees to work optimally, while a supportive physical and psychosocial work environment creates comfort that enhances job performance. This study aims to examine the influence of compensation and work environment on employee productivity in BUMDes Kedungudi, which serves as one of the local driving forces in developing tourism-based community economic empowerment. This research employed a quantitative approach using a survey method with a total sample of 37 tourism sector employees of BUMDes Kedungudi. Data were collected through structured questionnaires, which were subsequently analyzed using SPSS version 28. The analytical procedures included validity and reliability testing, classical assumption testing such as normality, multicollinearity, and heteroscedasticity checks, as well as multiple linear regression analysis to determine the effect of independent variables on employee productivity. The results revealed that both compensation and work environment had a positive and significant influence on productivity. Specifically, compensation demonstrated a coefficient value of β = 0.205 with a significance level of p = 0.007, while the work environment showed a stronger effect with β = 0.281 and p = 0.002. Furthermore, the regression model indicated that the combination of these two variables was able to explain 68.0% of the variance in employee productivity (Adjusted R² = 0.680; p < 0.001). This finding highlights the strategic importance of remuneration policies and workplace conditions in enhancing organizational performance within community-owned enterprises.

Sari Cipta Ningrum; Ety Nurhayaty

Jurnal Visi Manajemen 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Job satisfaction is a crucial indicator in achieving optimal employee performance. Satisfied employees tend to be more productive and perform better in their roles. Various factors affect job satisfaction, including career development and work-life balance. Career development provides direction and motivation for employees to reach higher career levels, enhancing their sense of achievement and attachment to their work. Meanwhile, work-life balance plays an essential role in maintaining a balance between work responsibilities and personal life. A good balance helps prevent stress, burnout, and improves overall employee well-being. This study aims to examine the impact of career development and work-life balance on job satisfaction among production employees in the Speaker Department at PT X. The research used a quantitative method with a causal associative approach. Total sampling was applied, involving 71 respondents from the department. Data were collected through direct observation and questionnaires focusing on employees' perceptions of career development and their work-life balance. The collected data were analyzed using SPSS version 23 with various statistical tests, including validity, reliability, classical assumption tests, multiple linear regression, t-tests, f-tests, and the coefficient of determination. The results showed that both career development and work-life balance positively and significantly influence job satisfaction, both partially and simultaneously. These two factors collectively impact the job satisfaction levels of employees in the company. These findings offer strategic insights for human resource management, which can be used to design better policies that support employee satisfaction and performance.

M.Nafi'us Sofyannas Thohirin; Nersiwad Nersiwad; Yuliasnita Verlandes

Jurnal Visi Manajemen 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

This study aims to analyze the influence of professionalism and work discipline on teacher performance at MTsN 1 X. Professionalism is the attitude and ability of teachers in carrying out tasks in accordance with established competency standards, while work discipline reflects teacher compliance with the rules and responsibilities given. Teacher performance is seen as an important factor in determining the quality of education, so this study is relevant to support school quality improvement. This study uses a quantitative approach with a survey method. The study population was all 55 teachers at MTsN 1 X, who were also sampled using a saturated sampling technique. The research instrument was a Likert scale questionnaire that had passed validity and reliability tests. Data analysis was carried out by multiple linear regression using the latest version of the SPSS program. The statistical analysis was conducted to determine both partial and simultaneous effects of the independent variables on teacher performance. The results showed that professionalism partially had a significant effect on teacher performance with a significance value of 0.004. Work discipline also had a significant effect with a significance value of 0.003. The simultaneous test showed that professionalism and work discipline together had a significant effect on teacher performance with a significance value of 0.000. The coefficient of determination (R²) of 0.536 indicates that 53.6% of the variation in teacher performance can be explained by these two variables, while the remaining 46.4% is influenced by factors outside this study. These findings highlight the importance of maintaining professional standards and strict discipline to achieve optimal educational outcomes. The implication of this research is the need for schools to design targeted and sustainable teacher development programs to improve professionalism and work discipline. In conclusion, fostering professionalism and discipline is a strategic step to enhance teacher performance and educational quality.

Muhammad Rafli Novalita Fathrul Putra; Hartono Hartono; Agoes Hadi Poernomo

Jurnal Visi Manajemen 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

This study was conducted to analyze the influence of motivation, work discipline, and work ability on service quality at the Village-Owned Enterprise (BUMDes) in Kedungudi Village, Trawas District, Mojokerto Regency. The background of the study stems from the important role of human resources in supporting the quality of public services, especially in the Waste Bank business unit managed by the BUMDes. Human resources are considered the most strategic asset in achieving organizational goals, especially in community-based enterprises such as village-owned enterprises. The study used a quantitative approach with a survey method. The research sample was all 25 BUMDes employees and was determined using a saturated sampling technique. The research instrument was a questionnaire with a Likert scale that had undergone validity and reliability tests. The use of a Likert scale questionnaire ensures measurable perceptions and attitudes from respondents regarding the studied variables. Data analysis was conducted through multiple linear regression with the assistance of SPSS software. The results showed that partially, work discipline and work ability had a significant positive effect on service quality, while motivation had a significant negative effect. This finding indicates that motivation, if not aligned with organizational needs, may lead to counterproductive outcomes. Simultaneous testing showed that all three variables significantly influenced service quality, with a coefficient of determination of 68.8%. In other words, nearly 70 percent of service quality can be explained by motivation, work discipline, and work ability. This finding underscores the importance of holistic human resource management, encompassing strengthening work discipline, improving competency, and reviewing the motivation system to align with both organizational and individual needs. Research recommendations include evaluating the motivational models used, consistently monitoring discipline, and providing ongoing training. Continuous training and development programs are essential to sustaining and improving service quality in the Kedungudi Village-Owned Enterprise (BUMDes).  

I Gusti Ayu Made Winda Maharani; Anak Agung Gde Putu Widanaputra

International Journal of Entrepreneurship and Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Tax avoidance is a form of tax planning, which refers to the implementation of tax reduction strategies by companies through legal means due to imperfections in tax legislation. This study aims to obtain empirical evidence regarding the effect of transfer pricing and thin capitalization on tax avoidance with profitability as a moderating variable. The research was conducted on all companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. The sample was determined using a purposive sampling method, resulting in 127 companies, with a total of 508 observations across four (4) periods. Data collection was carried out using a non-participant observation method by accessing financial statements from the official website of the Indonesia Stock Exchange (IDX). Data were analyzed using Moderated Regression Analysis (MRA) with the SPSS application. The results show that profitability moderates by weakening the relationship between transfer pricing and tax avoidance. However, profitability does not moderate the effect of thin capitalization on tax avoidance.

Tati susilawati; Duta Liana; Rina Anindita

International Journal of Health and Social Behavior 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

The Emergency Department (ED) plays a pivotal role as the frontline of hospital services, requiring rapid and accurate response to ensure patient safety and optimal care outcomes. This study aims to analyze the influence of nurse competence and inter-team coordination on the effectiveness of patient transfers from ED to inpatient units, with nurse work motivation as a mediating variable. A quantitative approach was employed with hypothesis testing using path analysis (Structural Equation Modeling - SEM). The study was conducted at Graha Juanda Hospital, Bekasi, involving a sample of 55 nurses selected through total sampling from both the ED and inpatient departments.Primary data were collected through structured questionnaires, and data analysis was performed using SPSS 26 The results demonstrate that nurse competence and team coordination significantly affect service effectiveness, both directly and indirectly through work motivation. The findings also indicate that low work motivation—linked to factors such as limited professional development opportunities and unbalanced workloads—contributes to delays in transferring patients to inpatient care, with the average Length of Stay (LOS) exceeding six hours.The study concludes that improving nurse competence, strengthening inter-team coordination, and enhancing nurse motivation are critical strategies to improve the quality and timeliness of emergency services. This integrated internal performance approach is vital for reducing LOS in the ED and ensuring seamless, patient-centered care transitions.