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Analytics

Kadek Liana Widyaswari; Ni Luh Karmini

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

Clove is one of the plantation commodities that plays a significant role in the national economy, particularly as a raw material for the kretek cigarette industry, as well as the food and pharmaceutical industries. This study aims to analyze the factors influencing clove production in Bengkel Village, Busungbiu District, Buleleng Regency. The independent variables used in this study include labor, capital, harvested area, and fertilizer, while clove production serves as the dependent variable. A quantitative approach was employed using a multiple linear regression analysis in the form of a power function. Data were collected through questionnaires distributed to 140 clove farmers as respondents. The results of the study indicate that labor, capital, harvested area, and fertilizer simultaneously have a significant effect on clove production in Bengkel Village. Partially, each of these variables also has a positive and significant effect on production. These findings highlight the importance of optimizing the use of these production factors to improve clove yields in Bengkel Village, Busungbiu District, Buleleng Regency.

Dwi Wulandari; Faisol Faisol; Diah Nurdiwaty

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The food and beverage subsector of the manufacturing industry, despite experiencing positive growth, still faces challenges in maintaining financial performance stability, such as high operational costs, suboptimal capital structure, and efficiency differences across company scales. This study aims to examine the effect of operational efficiency, leverage, and firm size on financial performance, both partially and simultaneously, in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The sample consists of 16 companies selected using purposive sampling, with a total of 48 observations. This research applies a quantitative approach using panel data regression analysis and hypothesis testing through partial (t-test) and simultaneous (F-test) methods with STATA version 14. The best model used is the Random Effect Model (REM), selected through Chow, Hausman, and Lagrange Multiplier tests. The findings indicate that leverage has a significant negative effect on financial performance when tested partially, while operational efficiency and firm size do not have a significant partial effect. However, when tested simultaneously, operational efficiency, leverage, and firm size significantly influence the financial performance of food and beverage manufacturing companies listed on the IDX.  

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.

Hadiani Fitri; Zuraida Adlina

International Journal of Communication, Tourism, and Social Economic Trends 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

The Simalungun culture, a vital part of the Batak ethnic identity in North Sumatra, is increasingly at risk of marginalization due to the accelerating influence of globalization and national standardization in education. Despite policy allowances for local content (muatan lokal), the incorporation of Simalungun cultural elements into formal schooling remains inconsistent and largely superficial. This study aims to investigate how educational institutions can serve as effective agents of cultural socialization to preserve and transmit Simalungun cultural identity among youth. Employing a qualitative interpretive approach, the research integrates ethnographic observation, in-depth interviews, and discourse analysis of curriculum documents across five Simalungun-majority schools. Data were analyzed using NVivo and interpreted through the lenses of Vygotsky’s sociocultural theory and Bourdieu’s concept of cultural capital. The findings reveal major structural and pedagogical barriers: most teachers lack training in Simalungun traditions, curriculum content is minimal, and student cultural awareness is declining. However, the study also identifies effective practices in schools that involve community elders and use experiential methods, demonstrating improved student engagement and cultural retention. A Cultural Transmission Score (CTS) of 0.46 confirms the limited efficacy of current efforts. The study concludes that formal education systems must move beyond ceremonial inclusion to structural integration of local culture, supported by teacher development and community-school collaboration. These insights offer a scalable framework for strengthening indigenous cultural education in minority contexts.

Ni Made Arsita Kusumadewi; Miftahul Hariz; Erwin Putra Rasul Dafana; Ivonia Auxiliadora Freitas Marcal; Yosse Putra Oentoro +1 more

Abstract. This study aims to analyze the effect of Return On Equity (ROE) on stock prices at PT Ace Hardware Indonesia Tbk during the 2021–2024 period. The background of this research emphasizes the importance of the capital market as a means of investment and a source of corporate funding, as well as the need for financial ratio analysis in investment decision-making. This research employs a quantitative approach using descriptive statistical analysis and multiple regression methods. The data analyzed includes the company's annual ROE and stock price values. The results indicate fluctuations in both ROE and stock prices over the period. Although ROE declined in 2022, it showed a subsequent upward trend. The drop in ROE during 2022 coincided with a sharp decline in stock prices, presumably due to unmet investor expectations. The main finding reveals a positive relationship between ROE and stock prices, where an increase in ROE tends to be followed by a rise in stock prices. This suggests that ROE is a crucial indicator for investors in evaluating company performance and investment prospects. The study concludes that improving capital utilization efficiency through a high ROE can enhance the attractiveness of a company's stock in the capital market.

Dewa Ayu Indah Puspita Dewi; Made Kembar Sri Budhi

Abstract. Poverty depth is a measure of the average gap in expenditure of each poor person to the poverty line, by focusing on the expenditure of the poor as a benchmark in determining the level of poverty in an area.This study aims to analyze the simultaneous and partial influence of social capital, education level, and employment status on the level of poverty depth in Karangasem District. This study was conducted in Karangasem District with a sample size of 100 respondents using a non-probability sampling method and data collection methods, namely observation, structured interviews, and in-depth interviews. The data analysis technique used was multiple linear regression analysis. The results of the study showed that social capital, education level, and employment status simultaneously had a significant effect on the level of poverty depth in Karangasem District. Partially, social capital and education level had a negative and significant effect, while employment status partially had a positive and significant effect on the level of poverty depth in Karangasem District. Employment status had a dominant effect on the level of poverty depth in Karangasem District.

Dede Aprylasari; Anindyasari, Dinar; Indana, Khoiru; Yunita, Annisa; Najih, Riyan Riyadlun

JAPSI (Journal of Agriprecision and Social Impact) 2025 CV. Komunitas Dunia Peternakan

This study aims to analyze the strategy of strengthening beef cattle farming through an integrated agribusiness subsystem approach at the Sebatur Tunggal Farmer Group in Muara Badak District, Kutai Kartanegara Regency. The background of this study is based on the importance of developing an integrated agribusiness system to increase the productivity and competitiveness of smallholder livestock farming, especially in the face of challenges such as feed availability, market access, and institutional and technological support. This study uses a qualitative descriptive method with a case study approach, where data is collected through observation, in-depth interviews with members of farmer groups and related parties, and documentation studies. The results of the study indicate that each agribusiness subsystem—starting from the input subsystem (upstream), cultivation subsystem (on-farm), processing and marketing subsystem (downstream), to supporting subsystems such as institutions, capital, and technology—is still running partially and has not been optimally integrated. The main problems identified include limited access to quality feed, low application of efficient cultivation technology, limitations in processing livestock products, and weak marketing and partnership networks. In addition, the institutional capacity of farmer groups to manage businesses collectively still needs to be strengthened. The conclusion of this study states that the strategy for strengthening beef cattle farming businesses needs to be focused on developing an integrated agribusiness system with support from training, extension, access to inputs and markets, and cross-sector collaboration. The main recommendation is the need for policy interventions that encourage synergy between subsystems and empower farmers through a participatory and sustainable approach to create a resilient and competitive community farm.

Dwita Indriyani

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

Micro, Small and Medium Enterprises (MSMEs) have an important role in the Indonesian economy, especially in facing economic crises such as the 1998 monetary crisis and the COVID-19 pandemic. MSMEs are at the forefront in creating jobs and contributing to economic growth, even though they face various challenges, including capital problems. This research uses a qualitative approach with a case study type. This research uses primary data collected from interviews with the owner of Pajeng Cokelat. Pajeng Cokelat is a micro business located in Blitar and makes various kinds of processed chocolate to be used as snacks. The owner of Pajeng Cokelat is active in participating in training activities aimed at improving skills both related to marketing and the products produced. The results of this research highlight the government's efforts to overcome capital problems through programs such as People's Business Credit (KUR) and business training. However, increasing financial literacy is needed, especially in the context of sharia finance, to support the sustainable growth of MSMEs. By overcoming these challenges, MSMEs can continue to play a role in driving the national economy.

Ni Putu Lilis Febriyanti; Henny Triyana Hasibuan

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

Firm value is a fundamental indicator of a company's success in generating shareholder wealth and is often presumed to be influenced by various internal factors, including capital structure and profitability. This study aims to empirically examine the relationship between capital structure and profitability with firm value. A quantitative approach was employed using an associative research design. The study population included all companies listed in the LQ45 Index on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Using a saturated sampling technique, a total of 135 observational data points were initially obtained. After eliminating 12 outlier data points, the final sample consisted of 123 observations. The research utilized secondary data in the form of annual financial statements of the sample companies, which were downloaded from the official IDX website (www.idx.co.id). To test the proposed hypotheses, the data were analyzed using multiple linear regression with the SPSS application. The results show that capital structure does not have a significant relationship with firm value (p-value = 0.064). This finding indicates that, in the context of this study, the company's debt-to-equity composition does not significantly affect its perceived value in the market. However, profitability was found to have a positive and significant relationship with firm value (p-value = 0.003). This suggests that profitability serves as an effective signal for investors in determining firm value, while capital structure does not. In practical terms, company management is advised to focus on enhancing profitability and strengthening business fundamentals, innovation, and good corporate governance as value drivers. Meanwhile, investors are encouraged to conduct a more comprehensive analysis, placing greater emphasis on profitability.

Fathan Hazami; Nabil Atthaillah S; Affan Khoirulramadhan; Rifma Ghulam Dzajali

Lembaga Pengembangan Kinerja Dosen 2025 Lembaga Pengembangan Kinerja Dosen

Community empowerment is a strategy to strengthen the community's economy in order to improve the quality of life and socio-economic independence of residents, especially in areas with high poverty rates. This article aims to examine the impact of providing business capital on improving the community's economy in supporting the success of the program implemented by Muhammadiyah University Prof. Hamka. The implementation method is through a counseling approach on community empowerment. In addition, this program also encourages a sense of hard work and social solidarity. The results of the activities show an increase in socio-economics and can overcome poverty problems. Empowerment carried out by students also creates values ​​of mutual cooperation and social solidarity. Student involvement in capital assistance-based empowerment programs is a driver of economic change in society. Therefore, synergy is needed between the surrounding community and community institutions to create a just society and reduce poverty in certain areas.

Nabila Afifah; Rahmadhona Fitri Helmi

Jurnal MIMBAR ADMINISTRASI 2025 Universitas 17 Agustus 1945

West Sumatra Province, particularly Tanah Datar Regency, is one of Indonesia’s disaster-prone regions, recently affected by a cold lahar flood triggered by the volcanic activity of Mount Marapi. This disaster caused severe infrastructure damage and fatalities, posing significant challenges to the effectiveness of social aid distribution under emergency conditions. This study aims to analyze the implementation of adaptive governance principles in the distribution of social assistance by the Social Affairs Office of Tanah Datar Regency, focusing on four main pillars: collaboration, coordination, social capital development, and capacity building. A qualitative descriptive method was employed, involving in-depth interviews, field observations, and documentation of 15 key informants from various stakeholders. The findings reveal that collaborative and coordinative practices have been functionally applied but remain largely informal and undocumented within a systematic framework. Community social capital played a critical role in supporting aid distribution, though it has yet to be fully institutionalized. Meanwhile, institutional and human resource capacity faces limitations, particularly in the use of information technology and preparedness for large-scale disasters. The study concludes that the application of adaptive governance in disaster management requires strengthened coordination structures, real-time information systems, and active community engagement across all governance processes. This research contributes both theoretically and practically to developing a more resilient, inclusive, and responsive model for post-disaster social aid distribution.

Muchammad Mujib; Lumhatus Shofi Sa`adah; Aprilia Wulandari; Waris Adi Darmawan; Ridho Hafiz Maulana +1 more

Lembaga Pengembangan Kinerja Dosen 2025 Lembaga Pengembangan Kinerja Dosen

Finansial restructuring is an important strategy in maintaining company sustainability and growth, especially in the face of external and internal pressures. Mergers, acquisitions, and leveraged buyouts (LBOs) are the three main instruments in restructuring strategies used by companies in various sectors. This study aims to systematically review the current academic literature on the impact, challenges, and effectiveness of using mergers, acquisitions, and LBOs in the context of financial restructuring. By reviewing more than 20 sources from academic journals and recent financial reports, this study identifies trends, research gaps, as well as theoretical and practical contributions of each of these instruments. The findings show that all three instruments have significant potential to improve a firm's operational efficiency and capital structure, but also carry substantial risks if not managed strategically.

Siti Faridah; Kuntoro Kuntoro

Jurnal Insan Pendidikan dan Sosial Humaniora 2025 International Forum of Researchers and Lecturers

This study analyzes the linguistic varieties of the fishing community in Adipala, Cilacap, with a focus on distinctive vocabulary such as “bondo” (capital for sailing), “pancingan” (fishing gear), and “jaring lampara” (a type of fishing net). Employing a qualitative approach through observation, in-depth interviews, and document analysis, the research identifies lexical variations and register patterns used across different communicative contexts, including interactions among fishermen, fish trading transactions, and communication with the broader community. The findings reveal that fishermen’s registers serve not only as technical communication tools but also as markers of social and cultural identity and as a means of adaptation to technological and socio-economic changes. These results highlight the importance of preserving local fishermen’s vocabulary as part of cultural heritage and contribute to the development of sociolinguistic studies on professional groups in Indonesia. The study also recommends documentation and integration of local registers into education and community empowerment programs.

Jesi Martha Pristha; Sabrun Jamil; Wahyu Fatahillah

Grammar is a component of English that must be learned by every English learner. An English learner can be said to be competent if they are able to write and speak English with proper grammar.Grammar mastery is very important in writing skill, it can help the students to produce good sentence. In writing text, students usually make a lot of grammatical errors in their writing. Grammatical error is anything where a sentence is structure incorrectly. In this research the reseacher doing a research about “Grammatical Error Analysis In Writing Narrative Texts ( The Case Of Study At The X Grade Of Sma Negeri Gunung Meriah Academic Year 2023/2024”. This research use descriptive qualitative reserch method and use descriptive analysis technique (percentage) with the percentage of information frequency and divided by the number of cases as a technique analysis data. Researchers took class X-IPS consisting of 29 students as a source of data in this study. Based on the research data obtained, researcher found that, from 29 students in class X-IPS, 13 (44.82%) students made errors in sentence patterns, 3 (10.34%) students made errors in the tenses section, 7 (24, 13%) of students made errors in writing pronouns, 18 (62.06%) students made mistakes in writing capital letters, 2 (6.89%) students made errors in writing or placing prepositions, and as many as 9 (31.06%) ) students make errors in spelling. Based on the data obtained, the most common grammatical errors or grammatical errors are found in capitalization, namely 62.06% and sentence patterns, namely 44.82%.

Imelda Muntiara Putri; Matyani; Ashari Sofyaun

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

The purpose of this study is to determine the effect of Sales, total debt, and working capital on net profit. The data used are existing data sources, both internal and external data that can be published. The data used are financial reports of food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2020-2023 with a total of 96 data. The analysis method shows that partially sales and total debt do not affect net profit. Working capital has a positive effect on net profit.

Susanto, Veronica Nessie; Umiaty Hamzani; Rudy Kurniawan

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

Financial distress refers to a company’s persistent inability to meet financial obligations, signaling severe monetary strain that precedes formal bankruptcy or liquidation proceedings. This study investigates the impact of intellectual capital (VAICTM), operational capacity (TATO), capital structure (DER), and operating cash flow (OCF) on financial distress (Altman Z-Score), with profitability (ROA) serving as a mediating variable. The theoretical framework of this research is grounded in signaling theory, agency theory, and resource-based view theory. The study focuses on basic materials companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The study utilized criterion-based sampling to select qualified respondents. Secondary datasets were analyzed through panel regression and path analysis, with Eviews 12 as the computational tool. Key findings include: (1) intellectual capital and operating capacity demonstrate a statistically significant positive influence on profitability; (2) capital structure exerts a significant adverse impact on profitability; (3) operating cash flow exhibits no statistically discernible impact on profitability; (4) both operating cash flow and profitability are positively and significantly associated with increased financial distress; (5) capital structure displays a significant inverse relationship with financial distress severity; (6) intellectual capital and operating capacity show no statistically significant associations with direct financial distress prediction; (7) profitability partially mediates the influence of intellectual capital, operating capacity, and capital structure on financial distress; and (8) profitability does not serve as a mediating variable between operating cash flow and financial distress.

Wahyudin Wahyudin; Grace Christien Sumakul

Jurnal Penelitian Manajemen dan Inovasi Riset 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study is secondary data sourced from the publication of financial reports and annual reports on the website www.ojk.go.id. Hypothesis results Based on the phenomenon of ROA, NPL, LDR graphs showing fluctuating NPL and CAR results in the 2020-2024 period still show fluctuating results in the 2020-2024 period. The lack of openness, ineffective supervision carried out by the Institution on managers will result in financial manipulation by managers which will later affect the decline in the company's financial performance. Insufficient DKI supervision causes GCG not to run optimally. Weak DD performance is indicated by the absence of openness principles between DD and shareholders. The existence of fraudulent practices, one of which arises from the performance of the KA which is dishonest or not independent.

Angelicia; Ikhsan, Syarbini; M. Helmi, Syarif

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

This study aims to analyze the influence of intellectual capital, firm size, liquidity, and capital structure on firm value, with profitability as a mediating variable. The research focuses on consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The analysis is conducted using multiple linear regression and the Sobel test to measure both direct and mediating effects. The results indicate that intellectual capital has a significant positive effect on profitability, while firm size and liquidity do not show a significant impact. Capital structure has a significant negative effect on profitability. Additionally, intellectual capital and capital structure significantly influence firm value, whereas firm size and liquidity do not. Profitability is proven to mediate the effect of intellectual capital and capital structure on firm value but does not mediate the relationship between firm size and liquidity and firm value. These findings support the Resource-Based Theory (RBT), which highlights the importance of managing strategic resources to create added value, and the Signaling Theory, which suggests that profitability and capital structure provide positive signals to investors regarding firm performance. The study implies that companies should prioritize managing intellectual capital and capital structure to enhance profitability, ultimately increasing firm value. Future research is recommended to extend the study period and consider external variables, such as macroeconomic conditions, for more comprehensive insights.

Petra, Dany Nofrizal; Innayah, Maulida Nurul; Purwidianti, Wida; Utami, Restu Frida

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

This study aimed to examine the effect of digital literacy, financial literacy, innovation, and human capital on MSME performance. This study used Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The population in this study consisted of MSMEs located in Banyumas Regency. Moreover, the sampling technique used in this study was convenience sampling, with the criteria that MSMEs were in Banyumas Regency and have been operating for at least 3 years, which resulted in 161 respondents. This study showed that digital literacy, innovation, and human capital have a positive and significant effect on MSME performance. In line with Resource-Based Theory (RBT), resources within organizations such as digital literacy, innovation, and human capital play an important role in facing competition to improve MSME performance. In addition, this study shows that financial literacy has not effect on MSME performance.

Rachmad, Ivan; Susilo, Totok; Cipta , Devi

Betelgeuse Journal 2025 Naval Academy Publising

Ambalat waters are the waters that are the center of attention on the border between Malaysia and Indonesia, have long been a source of potential conflict between the two countries. Maritime security in this region is very important, especially in the context of the defense and maritime security of the National Capital. The relocation of the National Capital of Jakarta to the National Capital of the Archipelago which has been planned by the Government of the Republic of Indonesia. This study aims to analyze the selection of the appropriate type of KRI to prepare for maritime defense and security in the Ambalat waters. This analysis considers various threat factors, operational patterns, and the selection of the type of KRI. We consider various technical aspects in the form of specifications, capabilities, KRI leases and are faced with the priority of High, Medium, Low threats and alternatives for selecting the type of KRI under the Escort Ship Unit (SATKOR), Fast Ship Unit (SATKAT), Submarine Unit (SATSEL). With a quantitative research method, interviews were conducted with experts to determine the threats and alternatives that were prioritized and the calculation of the Analytical Hierarchy Process (AHP) using Microsoft Excel to determine recommendations for selecting the type of KRI. The results of quantitative research show the priority of criteria that will later be narrowed down to the priority of selecting the type of KRI from various alternative choices and reviewed from the degree of threat analyzed by the researcher. Theoretically, previous theories and research can be used in this study so that they can be utilized in further research. The results of this study, the criteria that are prioritized are KRI Specifications with an assessment weight of 0.3367982, while the priority of the threat that is prioritized is the High threat with an assessment weight of 0.73127143 and the alternative KRI that is the main choice is the Eskorta Ship Unit with an assessment weight of 0.556293057.