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Tata Listiyawati; Atrianing Yessi Wijayanti; Nimas Puspitasari

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

Education is a crucial foundation for shaping a generation with strong character, faith, intelligence, and responsibility as mandated by Law Number 20 of 2003. In the 21st century, one of the most essential competencies to be developed is critical thinking, which can be effectively nurtured through Project Based Learning (PjBL). This approach actively engages students in planning, inquiry, problem-solving, and reflection within project-based tasks, making learning more meaningful. This study examines the effect of PjBL on the critical thinking skills of fifth-grade students in Natural and Social Sciences (IPAS) at SD Islam Istiqomah, Ungaran Barat, Semarang Regency. Employing a quantitative method with a quasi-experimental Nonequivalent Control Group Design, the study involved 76 students divided into experimental and control groups. Data were collected using a validated and reliable essay test on critical thinking skills. Results showed that the experimental group achieved a higher mean posttest score (84.16) than the control group (74.74). The point-biserial correlation was rpb = 0.676, and the t-test result (tcount 7.891 > ttable 1.993, p < 0.05) confirmed a significant difference. These findings demonstrate that PjBL substantially improves students’ critical thinking and emphasize its continued implementation to foster contextual and meaningful IPAS learning.

Parera, Geby; Puspitawati Puspitawati

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This research is entitled "The Role of Si'o in Nias Traditional Marriage in Marindal I Village, Patumbak District, Deli Sedang Regency". The purpose of this research is to describe the duties and roles carried out by a Si'o in a series of Nias traditional marriage processions in Marindal 1 Village, and to identify and analyze the obstacles or challenges faced by a Si'o in carrying out his duties in the Nias traditional marriage procession in Marindal 1 Village. The method used is descriptive qualitative with data collection techniques through observation, in-depth interviews, and documentation. The results of the study show that Si'o plays a central role as a traditional figure who is responsible for bridging communication between two families. Si'o is not just an ordinary spokesperson, but an official representative of the family, especially from the male side, who has full responsibility to convey intentions, organize the handover of traditional symbols, and ensure that all stages of the traditional procession run in an orderly, sacred, and in accordance with the rules that have been passed down from generation to generation. To ensure the continued role of the Si'o in the future, efforts to preserve traditional customs are needed through several key steps, such as involving the younger generation in every traditional ceremony and utilizing modern technology, such as video documentation and digital media. This research utilizes Max Weber's leadership theory, specifically traditional leadership styles. The role of the Si'o is a concrete form of authority derived from cultural legitimacy. This research aims to understand the dynamics of wedding traditions in Nias. By examining the role of the Si'o, this research provides new insights into how customs adapt to the modern context and their impact on cultural identity.

Sergius Lay; Tinambunan, Laurentius; Ndoa, Paulinus Kanisius; Marbun, Martina Rosmaulina; Br Ginting, Elisa

jurnal Riset Rumpun Agama dan Filsafat 2025 Pusat Riset dan Inovasi Nasional

This article is a literature review that examines Paul Ricoeur’s concept of narrative identity and its relevance to education. Ricoeur conceives human identity as a dynamic construction shaped through narrative, namely the reflective interpretation of life experiences within the dimensions of time, social relations, and self-awareness. In this framework, education is not merely understood as a means of knowledge transmission but also as a hermeneutical space where learners construct an understanding of themselves through experience, reflection, and dialogue. Narrative enables students to coherently connect the past, present, and future, while simultaneously cultivating character, responsibility, and empathy. This article highlights the importance of narrative-based learning strategies, such as case studies, autobiographical writing, analysis of literary and historical texts, and project-based learning. Through these approaches, students are encouraged to develop a reflective and ethical identity that is open to diversity. Thus, Ricoeur’s thought provides a strong philosophical foundation for building humanistic character education in which learners are positioned as subjects who grow and transform through their own life stories.

Indah Rahma Wati; Yanladila Yeltas Putra

Jurnal Publikasi Ilmu Psikologi. 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Family businesses are not only viewed as sources of economic profit but also as inheritances carrying historical and cultural values. This study focuses on the life meaning of the fourth-generation heir of Sate In Bur in Lima Puluh Kota Regency in continuing the family business that has existed for several decades. The purpose of this research is to explore the subjective meaning formed through the heir’s experiences in facing the challenges of maintaining a family enterprise. This study employs a qualitative method with a phenomenological approach to deeply understand the reality experienced by the subject. The research subject was selected purposively based on the criterion of being an active heir currently managing the business. Data were collected through in-depth interviews and documentation, then analyzed using the interactive model of Miles, Huberman, and Saldaña. The findings reveal five main themes: facing declining income due to market competition, expanding business reach through innovation and digital promotion, strengthening business continuity as a moral responsibility to the family, preserving culinary heritage and local culture, and improving product quality to maintain customer loyalty. These findings indicate that the heir’s life meaning is not solely oriented toward economic aspects but also encompasses family values, cultural identity, and social responsibility in sustaining the longevity of the family business.

Apriska Cahya Luvita; Ayu Puspita Sari; Elok Heniwati

Jurnal Kendali Akuntansi 2025 International Forum of Researchers and Lecturers

Good Corporate Governance (GCG) is a form of decision by placing the company to be more organized and structured, according on the principles of transparency, independence, responsibility, accountability, also fairness. This study goal to determine the effect of professionalism, internal control systems, also internal audits on the implementation of GCG. This study uses a quantitative research type. The population comprised of 156 individuals is the personnel of the Administration & Commercial Division, Engineering Division, and Operational Division at PT Angkasa Pura Indonesia, Supadio Airport Branch, which are involved in the implementation of GCG. Utilizing the Slovin formula and data collection techniques, the sampling technique is purposive and non-probability, with a total of 115 respondents receiving questionnaires. Validity, reliability, classical assumption tests, multiple linear regression analysis, t-test, also coefficient of determination were used in this study to facilitate data processing, assisted by IBM SPSS version 25. The study findings indicate that professionalism, internal control systems, also internal audits on the implementation of GCG. Partially, the professionalism has a significant positive impact on the implementation of GCG, can be seen from the sig value 0.007 < 0.05, the internal control system has a significant positive impact on the implementation of GCG, can be seen from the sig value 0.000 < 0.05, and internal audit has a significant positive impact on the implementation of GCG, can be seen from the sig value 0.000 < 0.05.

Hartono, Yudi; Kusumawardhani, Anisa; Bone, Hariman

International Journal of Economic, Social and Development Sciences 2025 International Forum of Researchers and Lecturers

This study aims to interpret the budgeting process in the policy-making of Social and Environmental Responsibility (TJSL) at PT Kaltim Industrial Estate (KIE). Using a qualitative-interpretive approach through a single instrumental case study, data were collected from interviews with key informants, observations, and document analysis. The findings reveal that TJSL budgeting at KIE is not merely a technical process but rather a complex arena of meaning negotiation. This process reflects the company’s efforts to respond to institutional pressures while simultaneously building social legitimacy. Five main themes were identified: (1) the interpretation of TJSL as a commitment to sustainability and Creating Shared Value (CSV); (2) the integration of TJSL into corporate strategy; (3) a bottom-up and participatory budgeting process; (4) priority setting influenced by institutional pressures and financial capacity; and (5) program evaluation involving external parties. The study concludes that the interpretation of TJSL has shifted from a symbolic obligation to a strategic investment, substantively integrated into corporate governance to ensure business sustainability.

Yanuar Ardiansyah; Putu Bagus Dandy A. B; Yunisetya Ariwibawa; Teguh Budiyanto; Tristiayu Permata D

SABER : Jurnal Teknik Informatika, Sains dan Ilmu Komunikasi 2025 STIKes Ibnu Sina Ajibarang

This study aims to measure the level of community satisfaction with the Corporate Social and Environmental Responsibility (TJSL) program of PLN IP UBP Jeranjang entitled “SENTRAL: National People’s Weaving Economy Center of Lombok.” The research employs an exploratory survey method using a Likert scale questionnaire (1–4), referring to the Permen PAN RB No. 14 of 2017 concerning Guidelines for Community Satisfaction Surveys on Public Service Delivery. The exploratory survey was chosen to capture respondents’ perspectives on aspects of program planning, human resources/officers/facilitators, implementation, and evaluation. The result of the Community Satisfaction Index (IKM) for the SENTRAL program was 3.22, or a converted IKM value of 80.38, categorized as grade B (Good). The highest scores, in order, were achieved in planning (3.40), evaluation (3.30), implementation (3.10), and human resources (3.06). These findings provide recommendations for PLN IP UBP Jeranjang to further improve the quality of its TJSL program to better meet community expectations. This research is also expected to offer insights for future studies on community satisfaction with TJSL programs.

Sindi Setiawati; Mutia Latifa; Andara Safitri Fahiratunisa; Lina Marlina

Jurnal Pajak dan Analisis Ekonomi Syariah 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the implementation and compliance with halal principles in pharmaceutical and cosmetic products in Indonesia. The halal aspect in these industries is crucial, as it directly relates to the permissibility of raw materials, production processes, and distribution that are consumed and used by Muslim communities. The research method applied is a literature review, analyzing government regulations, religious fatwas, and relevant previous studies. The findings indicate that the implementation of halal principles covers various aspects, including the selection of raw materials free from prohibited or impure substances, production processes that meet hygiene and halal standards, proper storage, distribution that is separated from non-halal products, and transparent marketing strategies. Producers’ compliance with halal requirements is influenced by several factors, such as growing consumer awareness, the role of government regulations in mandating halal certification, and corporate social as well as ethical responsibility. Nevertheless, there are still obstacles in its application, including the limited understanding of halal standards among certain producers, the lack of halal testing facilities, and certification costs that are considered burdensome for small and medium-sized enterprises. This study emphasizes that the success of halal implementation in pharmaceutical and cosmetic products requires collaboration among all stakeholders, including government bodies, halal certification authorities, industries, and society. Through such synergistic efforts, the sustainability of the halal industry can be ensured while also providing safety, comfort, and spiritual assurance for Muslim consumers in Indonesia.

Muhammad Eka Prasetia

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Memorizing the Qur’an is a process to maintain, protect, and preserve its purity. It is considered a noble task and responsibility that requires consistency, patience, and proper guidance. While everyone has the potential to memorize the Qur’an, not all individuals are able to do it effectively. Various factors influence the success of memorization, including the use of suitable methods. One of the effective approaches is the Talaqqi method, which emphasizes direct learning and repetition under the guidance of a teacher. This study aims to examine the application of the Talaqqi method among students at SMKS Budi Agung Marelan in their efforts to memorize the Qur’an. The research employed a qualitative field research design using interviews, observation, and documentation as data collection techniques. The findings reveal that the implementation of the Talaqqi method consists of three main stages: preparation, implementation, and evaluation. Furthermore, several supporting factors were identified, such as teacher guidance, students’ intrinsic motivation, and a supportive learning environment, all of which significantly contribute to successful Qur’an memorization.

Bian Shabri Putri Irwanto

Jurnal Riset Rumpun Ilmu Kedokteran 2025 Pusat riset dan Inovasi Nasional

Regional Disaster Management Agency (RDMA) workers must be on standby and respond for 24 hours, especially if there are emergency. This causes demands on workers and workers become fatigue. The aim of this study is to analyze the factors that influence work fatigue in Tuban Regency’s RDMA workers. This research includes analytical and observational with a cross sectional design. The study was conducted on 56 workers with a simple random sampling system. The dependent variable studied was physical and mental fatigue, while the independent variables consisted of work factors (working hours and workload), emotional demands (responsibility), and organizational demands (work shifts). Data collection was carried out by direct measurement, questionnaires, interviews, documentation and observation then processed with Structural Equation Modeling-Partial Least Square (SEM-PLS). The factors that affect work fatigue are work factors (t statistics = 3.643 and p-values = 0.000) and organizational demands (t statistics = 3.086 and p-values = 0.002), while emotional demands have no effect (t statistics = 0.950 and p-values = 0.342). Loading factors of physical work fatigue (0.917) and mental work fatigue (0.916) are almost the same, so they have the same contribution as a measure of fatigue. Workers who experience work fatigue should conduct regular medical examinations, know the workload limit for one day, organize sufficient work time, regularly rotate work time, stretch in the middle of work activities, prepare work music and videos during breaks.

Hanna Febriyani; Taat Kuspriyono

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The progressive dynamics of the Indonesia Stock Exchange (IDX) encourage accurate and optimized financial statement audits. Every listed company is required to prepare financial statements in accordance with accounting standards and have them verified by independent auditors registered with the capital market authority. Auditing for publicly listed companies demands high responsibility, motivating firms to improve professional standards, including maintaining timeliness in audit reporting. One of the sectors under focus is the oil, gas, and coal subsector, where some companies experience delays in financial reporting, known as audit delay. Factors influencing these delays include firm size and solvency. This study aims to analyze the effect of firm size and solvency on audit delay in companies within the oil, gas, and coal subsector listed on the IDX from 2021 to 2024. The study sample consists of 13 companies meeting the research criteria during this period. Purposive sampling was employed, and data were analyzed using classical assumption tests and multiple linear regression with SPSS version 27. Results indicate that firm size has a significant negative effect on audit delay, while solvency does not have a significant partial effect. Simultaneously, firm size and solvency significantly influence audit delay, suggesting that both variables collectively affect the timeliness of financial statement submission.

Michael Juan Nababan

Jurnal Pendidikan Agama dan Teologi 2025 International Forum of Researchers and Lecturers

This study aims to understand the perspectives of pastors from the Punguan Kristen Batak Church (GPKB) regarding disability-friendly services for congregants. As a faith community, the church has a significant responsibility to create an inclusive environment where every member, including those with disabilities, is accepted and served equally. People with disabilities are seen not only as part of human diversity but also as part of the whole body of Christ, and therefore, their service must be prioritized in church life. This research uses a qualitative descriptive analytical approach, with data collected through in-depth interviews with six pastors from GPKB districts in Indonesia to explore theological understanding, practical experience, and challenges in serving congregants with disabilities. Data analysis was conducted thematically to identify patterns of views, service practices, and obstacles that arise. The results show that 84% of pastors have a positive perspective on inclusive service and support congregants with disabilities. However, the study also found challenges such as inadequate physical facilities, minimal service strategies, and limited theological understanding of disabilities. In conclusion, a paradigm shift, capacity building for pastors, and ongoing institutional support are needed to create an inclusive and disability-friendly church.

Sucipto Sucipto; Rachmat Panca Putera

Akhlak : Jurnal Pendidikan Agama Islam dan Filsafat 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This research aims to examine the dialectics of Islamic philosophers’ thought within the framework of Islamic philosophy of education, focusing on the ideas of Al-Farabi, Al-Ghazali, Ibn Sina, and Ibn Khaldun. The study is motivated by contemporary issues in Islamic education, which tends to emphasize cognitive and technical aspects while neglecting spiritual, moral, and social dimensions. In this context, the intellectual heritage of classical Islamic philosophers offers alternative paradigms that are more balanced, holistic, and future-oriented. The research applies a qualitative library-based design, employing philosophical hermeneutics to interpret primary texts and secondary literature. This method allows for a critical reading of the philosophers’ ideas, followed by a synthesis of their dialectical relationships. The findings reveal three major dialectics: rationality versus spirituality, represented by Al-Farabi and Al-Ghazali; individuality versus sociality, as reflected in Ibn Sina and Ibn Khaldun; and idealism versus realism, which bridges normative visions with historical realities. These dialectics do not end in opposition but generate an integrative framework for Islamic educational philosophy. The study concludes that Islamic education should be understood as a transformative process that unites intellect and heart, balances individual growth with social responsibility, and integrates ideal visions with empirical realities. The dialectics of Islamic philosophers therefore carry not only historical significance but also strategic relevance for developing Islamic curricula oriented toward nurturing the insan kamil and fostering a dignified civilization in the global era.

Hassan Daghwi Obaid

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This interactive study examines the impact of green marketing on the development of competitive capabilities in Iraqi companies, highlighting its role as a strategic approach for achieving sustainable market advantage. Green marketing involves environmentally responsible practices in product design, pricing, promotion, and distribution, which contribute to building brand reputation and operational excellence. The study explores the relationship between green marketing initiatives and enhancing firms' competitive capabilities, emphasizing how eco-friendly practices influence performance and strategic positioning. By analyzing green marketing theory, the study provides a comprehensive understanding of how sustainability-focused strategies can strengthen innovation, differentiation, and customer loyalty. It underscores the role of green marketing in improving long-term competitiveness and aligning business goals with environmental responsibility. Using empirical studies and diverse sources, the research demonstrates that green marketing is not merely a branding tool but a core element in building strategic advantages, especially within Iraq’s evolving market and regulatory environment. The findings reveal a positive relationship between green marketing practices and competitive capabilities. Environmentally driven strategies improve firm performance, enhance responsiveness to market demands, and reinforce brand value, enabling companies to thrive in dynamic business contexts. Consequently, the research recommends adopting green marketing as an integral component of strategic planning for Iraqi companies to ensure resilience, sustainability, and competitive growth. In conclusion, the study highlights the positive impact of green marketing on enhancing competitive capabilities in the Iraqi context, affirming its importance as a foundational pillar in business strategy to address environmental challenges and achieve long-term success. Furthermore, it suggests future studies explore the specific challenges and opportunities of implementing green marketing in different sectors.

Nur Maida Sari; M. Akbar Maulana; Ismi Zakiyah Dly; Nur Hamidah Dly; Yuspa Yuspa +6 more

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The educational outreach program for the handling of corpses (tajhizul mayit) conducted by Group 29 of the STAIN Madina Community Service Program in Hutabaringin Julu Village aimed to provide theoretical and practical understanding to the community regarding the procedures for handling corpses in accordance with Islamic law. Participants included mothers, fathers, and young men and women, who were expected to disseminate this knowledge to the wider community. This study used a qualitative descriptive approach with a participatory method, allowing participants to be directly involved in the learning process. The implementation of the activity included several methods, such as lectures given by expert speakers, live demonstrations on corpse handling procedures, corpse handling simulations, and discussions that actively involved participants. This activity was designed so that participants not only understood the theory but also had practical skills in handling corpses in accordance with Islamic teachings. The results of this activity showed a significant increase in participants' understanding and skills in handling corpses. In addition to increasing religious literacy, this activity also fostered collective awareness regarding the importance of fardhu kifayah obligations, which are a shared responsibility of the community. It is hoped that through this activity, the community will be better educated and better prepared to carry out religious duties properly.

Patricia Wira Lestari

Nusantara: Jurnal Pengabdian kepada Masyarakat 2025 Pusat Riset dan Inovasi Nasional

The spirituality of today’s church youth encounters multidimensional challenges, particularly the pervasive influence of digital culture, the gradual decline in interest toward spiritual disciplines, and the weakening of involvement in ecclesial ministry. Such dynamics often create a gap between theological knowledge and lived faith experiences. This Community Service (PkM) initiative was designed to respond to these issues by implementing an interactive model aimed at enhancing the spiritual understanding of the youth at GKSI Trimorejo Congregation. The model emphasizes participatory learning processes, in which youth are not merely passive recipients of teaching but active contributors to collective faith formation. The methodological framework consisted of three main stages: initial observation to identify needs and spiritual conditions; preparation of training modules contextualized with the congregation’s realities; and the implementation of interactive activities such as group discussions, thematic Bible studies, role-play, and collective reflection. Evaluation strategies integrated both quantitative and qualitative approaches, including pre-tests and post-tests to measure cognitive growth, alongside participatory interviews to capture experiential insights. The findings reveal a notable increase in youth comprehension of biblical principles, heightened enthusiasm and participation in church programs, and the establishment of a more cohesive spiritual learning community. Furthermore, the process encouraged a deeper sense of belonging and responsibility among the participants toward their ecclesial environment. In conclusion, the interactive model demonstrates significant effectiveness in fostering youth spirituality and may serve as a viable alternative strategy for churches encountering similar challenges within contemporary contexts of ministry.

Ribka Novianeli; Ali Rohman

Jurnal Media Administrasi 2025 Universitas 17 Agustus 1945 Semarang, Indonesia

Government representatives are members of legislative institutions elected by the people to represent their interests and aspirations in the policy-making and decision-making processes of government. People's representatives have a moral and ethical responsibility in carrying out their duties as representatives of the public's interests. The early history of the formation of people's representatives dates back to the Preparatory Committee for Indonesian Independence (PPKI), which also appointed the first president and vice president in Indonesia. People's representatives are a key pillar in the democratic system, serving as a channel for the people's aspirations. In carrying out their duties, they are required to uphold ethical values, integrity, and morality. However, various cases of ethical violations involving members of the House of Representatives (DPR) have triggered an increasingly critical public response, especially in the digital era that enables information transparency. This study aims to analyze how ethical violations by people's representatives affect public perception and how social media strengthens the public's critical power. This research method is qualitative-descriptive with a case study approach. The results show that public response to ethical violations has increased sharply through digital platforms, which has a direct impact on public trust and the legitimacy of legislative institutions. Social media has become a primary medium for expressing disappointment and moral pressure on people's representatives. In addition, social media has also changed the way organizations and individuals interact. The speed of information dissemination magnifies the social impact of every action by members of the House of Representatives. Ethics reform and a stricter oversight system are needed to maintain the integrity of representatives. This research concludes that the ethics of representatives are crucial for maintaining public trust. It is crucial for representatives to uphold a code of ethics to ensure integrity, which will lead to a positive public response and trust in the government.

Asofyan, Arif Andi; Indrati, Menik

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

This study aims to examine the effect of sales growth, profitability, capital structure, and corporate social responsibility (CSR) on firm value in companies listed in the LQ45 index during the 2022–2024 period. This research also intends to provide insights for investors in evaluating the factors that influence firm value as a basis for investment decision-making, including sales growth, profitability, capital structure, CSR, and firm value. The population of this study consists of 45 LQ45 companies, with a sample of 32 companies selected using purposive sampling based on specific criteria, resulting in 96 total observations. The research results show that sales growth and CSR do not affect firm value. Meanwhile, profitability and capital structure hurt firm value. This study concludes that sales growth has not yet become a strong fundamental signal for investors, as it does not always reflect sustainable performance. High profitability, in fact, has a negative effect on firm value, which may be due to a mismatch between short-term profits and the long-term prospects expected by investors. A high capital structure signals greater financial risk, thereby reducing investor confidence in the company. Meanwhile, CSR has not had a significant impact on firm value, possibly due to low disclosure quality or a lack of investor attention to sustainability issues.

Yanti Defi Sianturi; Bestian Simangunsong; Herdiana Boru Hombing; Meditatio Situmorang; Nurelni Limbong

Jurnal Teologi Injili dan Pendidikan Agama 2025 Sekolah Tinggi Pastoral Kateketik Santo Fransiskus Assisi

Environmental damage is a global phenomenon that demands changes to nature as the common home of all creation. Environmental damage occurs due to excessive human activity. One simple example is the lack of human awareness in terms of disposing of garbage in its place. The purpose of this study was to determine the church's responsibility in preserving the environment at the Sipinsur Geosite. The method in this study was to use a descriptive qualitative method by conducting interviews with several pastors around Sipinsur Tourism and visitors. The data was analyzed to determine the church's responsibility in preserving the environment. The results of the study showed that the church has duties and responsibilities in preserving the environment. The church is not only a place of worship but also a community that embraces in freeing nature from its destruction through (1) Eco-Prophetic Sermons, (2) Waste Management, (3) Tree Planting. Because the environment is God's creation and work. So the church needs to voice criticism or provide input for church members or the government regarding efforts to preserve the environment. This study provides a new contribution to the understanding that the church does not only pay attention to spiritual aspects, but also environmental aspects.

Rindi Novitasari; Rindi Novitasari; Djoko Kristianto

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

This study aims to analyze the influence of Good Corporate Governance (GCG) principles on the financial performance of Koperasi Pemasaran Trangsan Manunggal Jaya, including transparency, accountability, responsibility, independence, and fairness. Data were collected through questionnaires, observations, and literature studies involving 46 respondents knowledgeable about GCG implementation within the cooperative. The data were analyzed using multiple linear regression, t-test, F-test, and coefficient of determination (R²). The results show that transparency, accountability, and responsibility have a significant effect on financial performance, while independence and fairness do not. The regression model is statistically significant, with an R² value of 0.549, indicating that the independent variables explain 52.8% of the variation in financial performance, while the remaining 47.2% is influenced by other factors outside the model, such as work environment, company size, market competition, operational costs, and working capital