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Kartin Aprianti; Rosa Dwiyanti; M Rian Albar; Kurnia Fajrianti; Miftahul Jannah +5 more

Jurnal Pengabdian Masyarakat Sains dan Teknologi 2025 Fakultas Teknik Universitas Cenderawasih

Business ethics is a fundamental aspect in the management of Micro, Small, and Medium Enterprises (MSMEs) to ensure business sustainability and growth. This research discusses the role of business ethics in Karijawa Permai MSMEs, which focuses on building consumer trust, improving reputation, and creating harmonious relationships with stakeholders. Ethical practices, such as honesty in service, regulatory compliance, and social responsibility, help strengthen the position of these MSMEs in the competitive local market. In addition, consistent implementation of business ethics is able to increase employee loyalty and support environmental sustainability. The method offered to partners/MSMEs is in the form of education/socialization using LEAFLET which is carried out door to door. The material provided in the leaflet includes a discussion of (1) The Role of Ethics in Doing Business for MSME Actors, (2) Benefits in Doing Business for MSME Actors (3) The Application of Ethical Principles in Doing Business in Finance, Marketing, Production and Human Resources Activities. The findings show that the effective implementation of business ethics not only improves operational performance, but also has a positive impact on local communities and economies. Thus, business ethics is a strategic element in optimizing the contribution of Karijawa Permai MSMEs to sustainable development. The activity also showed that partners were very enthusiastic in listening and discussing during the activity. In addition, it can provide knowledge about ethics in running a business.

Arvi Iskandar

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

Turnover Intention influenced by a combination of individual, organizational, and work environment factors. In this context, psychological theories such as Herzberg's two-factor theory can help understand this dynamic by dividing factors that influence job satisfaction into motivators and hygiene factors. Motivators, such as recognition and achievement, contribute to higher job satisfaction, while hygiene factors, such as working conditions and management policies, play a role in preventing dissatisfaction. This study aims to explore the relationship between job satisfaction, job stress, managerial support, and employee engagement on turnover intention in various sectors. This study uses a quantitative approach with a Likert scale-based survey to collect data, which were analysed using Pearson correlation tests and multiple linear regression. The results showed that job satisfaction and managerial support have a significant negative relationship with turnover intention, while job stress shows a significant positive relationship. In addition, employee engagement through organizational citizenship behaviour (OCB) has been shown to reduce turnover intention even though the level of job satisfaction is low. This study provides practical implications for organizations to design employee retention strategies through stress management, increasing job satisfaction, and managerial support. This study contributes to the enrichment of the literature on human resource management, particularly in understanding the dynamics of turnover intention, and recommends further research with a longitudinal approach to validate the results in other sectors.

Siti Syalwa Salsabila; Qalbi Aulia H.R; Nurwandayani Nurwandayani; Syawal Akhir; Lukman Ismail +1 more

Journal of Management and Social Sciences (JIMAS) 2025 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Hedonistic lifestyles have become a common phenomenon among students, driven by technological advances, modernization and social pressure. This article aims to explain the relationship between a hedonistic lifestyle and self-image in students, the influencing factors, and the impact on their behavior. The research was carried out using the literature study method, by analyzing literature and related research results. A hedonic lifestyle is characterized by consumer behavior, a desire for social recognition, and a focus on personal pleasure. The main factors that influence this lifestyle include family upbringing, peer influence, and relationships with partners. The impact of hedonic behavior includes excessive spending on non-essential needs, dependence on social trends, and lack of awareness of financial management. Additionally, college students are often caught in a cycle of excessive consumption, driven by social media and online shopping trends. This research highlights the need for awareness of wise financial management and positive social influence to help students live more balanced lives.

Della Widyasari; Hwihanus Hwihanus

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

Firm value is an overall measure of the economic value of a company that includes asset value, profit-making ability, and future growth potential. This study aims to analyze the effect of capital structure, ownership structure, and company characteristics on firm value with financial performance and earnings management as intervening variables in cement sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The research method used is a quantitative method with a secondary data analysis approach obtained from the company's financial statements and annual reports. The results showed that capital structure has a significant negative effect on earnings management and financial performance, but not significant on firm value. Ownership structure is not significant to all variables. Firm characteristics have a significant positive effect on earnings management and firm value. Earnings management has a significant positive effect on firm value, while financial performance has a positive but insignificant relationship. These findings provide practical implications for company management in designing optimal financial strategies to improve company performance and value, as well as for investors in making investment decisions based on relevant financial indicators.

Harianti Harianti; Aisyah Syahrir; Muhammad Arya Maulana; Nurhikma Nurhikma; Kasma Kasma

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2025 CV. ALIM'SPUBLISHING

This study aims to analyze the effect of the Debt to Equity Ratio (DER) on the Net Profit Margin (NPM) of PT Astra International Tbk, listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This research employs a descriptive quantitative approach using secondary data obtained from the company's annual financial reports. Data analysis techniques include descriptive analysis, Pearson correlation test, and simple linear regression. The results show a negative relationship between DER and NPM, with a correlation coefficient of -0.726, indicating that an increase in DER tends to be followed by a decrease in NPM. However, this relationship is not statistically significant, with a p-value of 0.483. Regression analysis results reveal that DER can only explain 52.7% of the variation in NPM, while the remaining percentage is influenced by other variables outside this research model. Therefore, although capital structure plays a role in influencing profitability, other factors such as operational efficiency and cost management also need to be considered to improve the company's financial performance.

Estri Novia Febrianti; Miftakhul Jannah

Jurnal Publikasi Ilmu Psikologi. 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

This study aims to analyze the effect of stress on emotional eating among whitewater rafting athletes in East Java. Stress, caused by the demands of competition and intensive training, often triggers emotional eating behavior, which involves overeating as a response to negative emotions. This research employs a quantitative approach with a cross-sectional design, involving 68 athletes from the East Java Whitewater Rafting Federation. Data were collected through an online questionnaire using a stress scale and an emotional eating scale. The results show that the majority of athletes (70.6%) experience high levels of stress, and most (39.7%) exhibit moderate levels of emotional eating. Regression analysis indicates a significant positive relationship between stress and emotional eating (p < 0.05), with stress contributing 9.2% to the variation in emotional eating. This study highlights the importance of stress management to prevent emotional eating, which can affect athletes' health and performance. Recommended stress management strategies include emotional regulation training and providing psychological counseling services.

Ajijah Ajijah; Sugeng Pradikto

Jurnal Manajemen Riset Inovasi 2025 Pusat Riset dan Inovasi Nasional

This research seeks to explore how Part-Time Work and Time Management influence students' academic performance. A quantitative methodology was employed to investigate the relationship between the independent variables, part-time work and time management, and the dependent variable, academic achievement. The study focused on students from Universitas PGRI Wiranegara during the 2021–2024 period who are actively engaged in part-time work. The sample was selected using a probability sampling method, ensuring every student in the population had an equal chance of inclusion. Data collection was conducted through a questionnaire, which underwent validity and reliability testing.  The findings revealed that part-time work significantly affects academic performance, with both positive and negative outcomes, depending on how well students manage their time. Additionally, effective time management proved to be a crucial factor in enhancing academic performance, even when students juggle their time between work and study. Further analysis indicated that both variables collectively have a meaningful impact on academic achievement. This research underscores the critical role of time management skills for students balancing work and study and highlights the importance of institutional support in helping students maintain this balance. 

Arum Masyitoh; Sugeng Pradikto

Jurnal Manajemen Riset Inovasi 2025 Pusat Riset dan Inovasi Nasional

This research aims to evaluate the impact of time management and activeness in organizations on the academic achievement of Economics Education students at PGRI Wiranegara University. Using a quantitative approach, data was collected through questionnaires given to 60 students and analyzed using the multiple linear regression method. The results of the analysis show that there is a significant positive relationship between good time management and active participation in organizations on student academic achievement. These findings emphasize the importance of personal discipline and extracurricular activities in supporting academic success.

Ika Yuni Aulia Restanti; Sugeng Pradikto

Jurnal Manajemen Riset Inovasi 2025 Pusat Riset dan Inovasi Nasional

This study aims to analyze the influence of P2MW Program participation and financial management on the entrepreneurial spirit of Universitas PGRI Wiranegara students. The research employs a quantitative approach with a causal-comparative design. Data were collected through questionnaires distributed to 55 students who participated in the P2MW Program from 2022 to 2024, using a census technique. Analysis was conducted using SPSS software to examine the relationship between variables.   This study highlights the importance of financial management and entrepreneurship programs in shaping students' entrepreneurial spirit.The findings are expected to contribute to the development of entrepreneurship training strategies in academic environments to produce competent and creative young entrepreneurs”

Perti Citra Damarni Waruwu; Della Howu Howu Zendrato; Joy Blesswan Endiyanti Mendrofa; Karisman Putra Gulo; Natalia Kristiani Lase

Flora : Jurnal Kajian Ilmu Pertanian dan Perkebunan 2025 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

This study aims to explore the root growth patterns of cucumber (Cucumis sativus L.) cultivated in a polybag system, and examine the implications for nutrient absorption efficiency and plant survival. The method used was a systematic literature review, with narrative analysis of recent studies in the last five years. Data were analyzed to identify the relationship between root architecture, growing medium, and nutrient absorption efficiency.  The results showed that the polybag system, with its limited root growing space, promoted adaptation of root growth patterns, including an increase in lateral root density and a reduction in primary root length. Coconut fiber- and vermiculite-based growing media were shown to increase nutrient absorption capacity by up to 30%, while inoculation of rhizosphere microorganisms, such as mycorrhiza, increased phosphorus use efficiency by up to 25%. In addition, optimal root zone temperature plays an important role in supporting root metabolic activities.  The conclusion of this study confirms that optimizing root growth patterns through growing media, temperature management, and utilization of microorganisms can significantly increase the productivity of cucumber plants. These findings provide a basis for developing more efficient and sustainable cultivation strategies in modern horticultural systems. 

Uhti Noer Choliza Safitri; Hwihanus Hwihanus

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

The purpose of this research is to determine how income, lifestyle hedonism, and financial literacy impact the financial management of students at the University of August 17, 1945 Surabaya, with self-control as a moderating variable.This research uses a quantitative approach with a descriptive research type. Purposive sample of 30 active university students studied on August 17, 1945. The data analysis techniques used are Multiple Linear Regression and Moderation Regression, which were analyzed using the SPSS program. The research results show that financial literacy and a hedonistic lifestyle have a significant impact on students' financial management, while income does not have a significant impact. Overall, self-control does not strengthen the relationship between financial literacy, income, and a hedonistic lifestyle on their personal financial management.

Hempry Putuhena; Leonard D. M. Sangur; M. Rifkhi Fauzan S; Paskanova C Gainau

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

This study aims to examine the effect of water usage, energy consumption, carbon emissions produced, waste generated, independent Assurance, and environmental expenditures on Return On Equity. (ROE). This study provides information about entities that are socially responsible and whether their financial performance will improve or not after the implementation of corporate social and environmental activities. The independent variables in this study are water usage, energy consumption, carbon emissions produced, waste generated, independent Assurance, and environmental expenditures. ROE in this study is the dependent variable. The secondary data required for the study comes from the sustainability reports of 35 companies in 2023, and then the relationship between the independent and dependent variables is tested using EViews. The results of data management in the study indicate that there is an effect between water usage, waste generated, and environmental expenditures on ROE, thus supporting H1, H4, and H6. This condition is reversed with energy consumption, carbon emissions produced, and independent Assurance, where these three variables do not have an effect on ROE, proving that H2, H3, and H5 are not supported. The implication of this study is that management can achieve sustainable profits by disclosing activities that support environmental sustainability and using independent parties to guarantee the sustainability reports that have been created, thereby gaining more trust from stakeholders, which affects ROE.

Jemmy; Eryco Muhdaliha; Setyani Dwi Lestari; Selamet Riyadi; Agus Kusnawan

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study investigates the influence of organizational innovation on management strategy in the education sector, focusing on the mediating role of strategic change. Quantitative data were collected through a structured survey (Cronbach’s Alpha > 0.7) and analyzed using Structural Equation Modeling (SEM) with a sequential explanatory mixed-methods approach. Key relationships were identified: organizational innovation significantly impacts management strategy (β = 0.45, p < 0.01), while strategic change mediates this relationship (β = 0.30, p < 0.01). Qualitative data from semi-structured interviews with 20 educational leaders revealed three critical themes: strategic alignment with institutional goals, the importance of participative leadership, and barriers such as resource constraints and bureaucratic inertia. These findings highlight the necessity of integrating innovation with strategic change to optimize management practices. The study contributes to literature by validating the dynamic capabilities framework in the education sector and addressing gaps related to the operationalization of innovation. Practical implications include fostering participative leadership, aligning innovation with institutional objectives, and streamlining resources to support transformative strategies. Policymakers and educational leaders are advised to implement context-sensitive frameworks to sustain innovation and enhance institutional adaptability.

M. Sarip Kodar; Muhamad Adam; Agustina Hanafi

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Military personnel performance is a crucial factor in achieving operational effectiveness, especially at the TNI AL IV Batam Main Base. Although adaptability and dual positions have been shown to have a significant effect on personnel performance, there is a knowledge gap regarding how superior support can moderate the relationship. This study aims to analyze the effect of adaptability on personnel performance, with superior support as a moderating variable, which is a new aspect and has not been widely studied in the military context. A quantitative approach was used in this study, using the Structural Equation Modeling (SEM) method through AMOS software. Data were obtained from 30 respondents who were military personnel at the TNI AL IV Batam Main Base. The results showed that adaptability and dual positions had a positive and significant effect on personnel performance. In addition, superior support was shown to moderate the relationship between adaptability and dual positions with performance, strengthening the influence of both factors. The model used in this study also showed good fit, so it can be relied on to explain the relationship between variables. These findings fill the gap in previous research and emphasize the importance of developing adaptability, effective dual-job management, and superior support in order to improve the performance of military personnel in a dynamic and challenging work environment

Deddy Junaedi; Dela Apriliasaidah; Ledi Diana Agustin; Fathimah Nur Aini; Tutik Handayani

In the business world, it is difficult to remain innovative and competitive in today's digital era. The aim of this research is to see how digital innovation can encourage employees to increase company efficiency and productivity. This research collects and analyzes various sources about the relationship between employee empowerment and digital innovation. The research results show that digital innovations, such as communication tools and collaboration platforms, increase employee creativity, collaboration and participation. Additionally, technology-based training improves performance and helps employees adapt. To gain a competitive advantage in the market, companies must implement employee empowerment and digital innovation strategies. These results provide important knowledge about human resource management on how to create an empowering and innovative work environment

Ika Melati Puji Asputri; Adelina Lubis; Ikbar Pratama

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the relationship between service quality and customer green satisfaction at Madani Hotel Medan. The service quality in question includes aspects such as reliability, responsiveness, assurance, empathy, and physical evidence, which are integrated with environmentally friendly practices implemented by the hotel. Green satisfaction refers to the level of customer satisfaction that is not only based on conventional services, but also on the hotel's commitment to environmental sustainability. The research method used is a quantitative approach by distributing questionnaires to 100 respondents who are guests of Madani Hotel Medan. Data were analyzed using a linear regression method to determine the effect of service quality on green satisfaction. The results of the study indicate that there is a positive and significant relationship between service quality and customer green satisfaction. This finding indicates that the implementation of high-quality and environmentally friendly services can increase overall customer satisfaction. This study provides implications for hotel management to continue to improve service quality by paying attention to sustainability aspects in order to meet the expectations of increasingly environmentally conscious customers.

Harry Yulianto; Iryani

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the integration of Artificial Intelligence (AI) into Strategic Human Resource Management (SHRM) and its contribution to enhancing organizational performance using a bibliometric approach. The research method involves analyzing data from Scopus and Crossref databases with the help of VOSviewer software to map research trends, keyword relationships, and publication distributions. The findings reveal that AI plays a significant role in optimizing HR processes, such as data-driven decision-making, productivity enhancement, and more efficient talent management. Key trends include innovations in HR practices, the utilization of big data, and sustainability practices (green HRM). The analysis identifies a significant increase in publications since 2020, reflecting growing academic interest in this topic. This research provides practical significance by helping organizations understand the strategic benefits of AI in addressing HR challenges and driving sustainable performance. The findings of this study are expected to serve as a reference for future research exploring AI implementation across various organizational contexts.

Navira Nur Hannisa; Dumadi Dumadi; Yenny Ernitawati

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2024 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Poor quality of financial statements can have an impact on the inaccuracy of the information presented, thereby hindering data-based decision-making. This can also affect the accountability and transparency of financial management within government agencies. This study aims to investigate the influence of human resource (HR) competence, the implementation of the Agency-Level Financial Application System (SAKTI), and internal control on the quality of financial statement information at the Brebes Regency Religious Court Office. The research method used is quantitative with a survey approach. The research sample consists of employees who are directly involved in the financial reporting process. Data was collected through questionnaires and analyzed using regression methods to test the relationship between these variables. Human resource competence has a positive and significant effect on improving the Quality of Financial Statement Information at the Brebes Regency Religious Court office by 66.5%. The implementation of SAKTI had a positive and significant effect on improving the quality of financial statement information by 17.5%. Internal Control had a positive and significant effect on improving the Quality of Financial Statement Information by 14.0%. HR competence, SAKTI implementation, and Internal Control simultaneously affect the improvement of the quality of financial statement information at the Brebes Regency Religious Court office. The variables of HR competence, SAKTI implementation, and internal control contributed 66.4% to the quality of financial statement information at the Brebes Regency Religious Court office, while the remaining 33,760% were influenced by variables that were not studied.

Agung Kwartama; Rizky Reynaldi

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this study is to examine the effect of service quality and relationship quality on consumer satisfaction that has an impact on consumers with their loyalty, especially in the distribution of meat reefer containers by PT Indogal Trading. The main problems identified are low loyalty and consumer satisfaction, on service issues such as late delivery, temperature fluctuations, and less than optimal complaint management. The study population consisted of 105 consumers of PT Indogal Trading in 2023 representing 50 companies, with a sample of 83 respondents using the simple random sampling method. Data collection by analyzing and collecting questionnaires with SMART PLS. The results of the study stated that service quality and relationship quality have a significant influence on consumer satisfaction and loyalty. In addition, consumer mediation of their satisfaction is specifically the influence of service quality and relationship quality on consumer loyalty. In conclusion, increasing service quality and relationships can significantly increase consumer satisfaction and loyalty. Managerial suggestions provided include increasing service consistency, better temperature management, and increasing responsiveness to consumer complaints to strengthen consumer loyalty.

Mawardi Heru Prasetyo; Fitryane Lihawa; Dewi Wahyuni K. Baderan

JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN 2024 Fakultas Teknik Universitas Cenderawasih

System dynamic models have been recognized as an effective approach in projecting and designing sustainable urban waste management systems. This study aims to explore the potential of system dynamic modeling in urban waste management. This study uses a literature study method with a qualitative descriptive approach that refers to various relevant previous studies. The results of the literature study show that the system dynamic model is able to map the complex relationships between variables in the waste management system, such as population growth, waste production, waste processing capacity, environmental impacts, and others. In addition, the system dynamic model can project future waste management conditions and prepare the most effective policy scenarios. Through simulations of various policy scenarios, the system dynamic model can provide insight into the impact of each scenario, both in terms of technical efficiency, operational costs, and reduction of waste generation in landfills. In implementing policy scenarios, collaboration between the government, community, and stakeholders is also needed in optimizing waste management programs.