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Saputra, Wisnu Adi; Wahyu K, Brahma; Harianto, Kukuh

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

This study aims to determine the effect of service quality (X1), electronic word of mouth (e-WOM) (X2), and consumer experience (X3) on purchasing decisions (Y) among consumers of Facebook Marketplace in Kediri. This research is a quantitative study processed using statistical methods. The data collection techniques used were primary and secondary data. The sampling technique employed was incidental sampling, with a total sample of 96 respondents. The research data were obtained through questionnaires, literature studies, and documentation. The analytical techniques used include validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, t-test, F-test, and the coefficient of determination test. The results of the multiple linear regression analysis yielded the equation:Y = 5.686 + 0.191X1 + 0.242X2 + 0.425X3 + e. The t-test results showed that the service quality variable obtained a t-value of 2.215 with a significance level of 0.029, the e-WOM variable obtained a t-value of 2.072 with a significance level of 0.041, and the consumer experience variable obtained a t-value of 4.557 with a significance level of 0.000. The F-test results showed an F-value of 39.217 with a significance level of 0.000. Based on these results, it can be concluded that there is a partial effect of service quality on purchasing decisions, e-WOM on purchasing decisions, and consumer experience on purchasing decisions. Moreover, there is a simultaneous influence of service quality, e-WOM, and consumer experience on purchasing decisions.

NapisahNapisah; Fina Fitriyana; JulianaJuliana

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

Green accounting procedures have been adopted by numerous companies in response to the growing global focus on environmental responsibility. Nonetheless, monetary instability is still a major obstacle that can reduce productivity in Indonesia's manufacturing sector. The purpose of this research is to analyze industrial businesses listed on the Indonesia Stock Exchange from 2019 to 2023 and see how green accounting, financial crisis, and earnings management affect financial performance. The population in this study consists of 68 industrial sector companies, with a sample of 7 companies selected through purposive sampling based on 4 criteria. We used EViews software and Moderated Regression Analysis (MRA) for a quantitative approach. First, financial distress has a significant impact on financial performance. Second, green accounting has a significant positive effect on financial performance. Third, earnings management does not moderate the relationship between financial distress and financial performance. Fourth, earnings management does not moderate the relationship between green accounting and financial performance. With an Adjusted R-Square value of 79.73%, the study model has a high level of explanatory power. It may be used to explain the majority of the variation in financial performance. This shows that the constructed model is applicable and fits the empirical data well. Transparent reporting and real sustainability initiatives are still vital for improving company results, according to these results, as profits management methods do not change the impact of environmental and financial variables, which are important drivers of performance.

Anak Agung Istri Cinta Dewi; Ni Putu Irmayanti; Ni Made Widiari Rahayu; Ni Ketut Istha Lestari; Ni Kadek Sinta Oktaviana Prana Dewi +2 more

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

Employee performance is one of the key indicators in assessing the quality of human resources within an organization or company. To improve performance, companies generally implement various strategies, such as training programs, educational development, enforcement of work discipline, motivational efforts, and the management of a supportive work environment. This study aims to analyze the influence of competence, work discipline, and organizational climate on employee performance at The Kayon Resort Ubud. This research involved all employees of The Kayon Resort Ubud as the population. The sampling technique used was a saturated sampling method, in which the entire population was included as the research sample, totaling 71 respondents. To analyze the relationships between variables and test the hypotheses, multiple linear regression analysis was employed. The results of the study indicate that competence has a positive and significant effect on employee performance. Likewise, work discipline and organizational climate also have a positive and significant influence on employee performance at The Kayon Resort Ubud. Based on these findings, future researchers are encouraged to expand the study by including other variables that may affect employee performance.

Aisyah Amalia; Anna Sumaryati

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

The purposes of this study analyze financial distress of non-food retail companies registered on the Indonesia Stock Exchange (IDX) between 2021 to 2024, as impacted by profitability, liquidity, leverage, and firm size. The sample criteria were as follows: (1) companies operating in the non-food retail sector and listed on the IDX during the specified period; (2) companies that consistently presented complete annual financial statements for each year; and (3) companies whose financial statements indicated that they reported a profit in the current year. Purposive sampling was employed to select the sample, resulting in 25 companies with a total of 100 observations. This research employed a quantitative approach using secondary data. The data were analyzed using multiple linear regression in SPSS version 25. The results of the partial test (t-test) revealed that profitability (ROA) and liquidity (CR) had a significant positive effect on financial distress. This suggests that higher profitability and liquidity increase the Altman Z-Score, thereby reducing the risk of a company experiencing financial distress. In contrast, leverage (DAR) and firm size (LN) were found to have no significant effect. These results emphasize the dominant role of internal factors, particularly profitability and liquidity, in shaping the financial condition of non-food retail companies in Indonesia.

Amalia Hafsha Zulfana Phartu; Retno Indah Hernawati

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

The Jakarta Composite Index (JCI), also known as the Indonesia Composite Index is a key indicator that reflects the performance of the Indonesian capital market and serves as a reference for assessing economic conditions and making investment decisions. This study aims to examine the influence of macroeconomic factors such as inflation, the rupiah exchange rate, and interest rates along with an external factor, the Dow Jones Index, on the JCI during the period 2020–2024. This research contributes by incorporating the DJIA as a proxy for global market effects on the JCI and by using the most recent and comprehensive dataset covering the pandemic and subsequent economic recovery. A quantitative approach was employed, using monthly time-series secondary data. The study applied saturated sampling, resulting in 60 observations. The data were obtained from official sources, namely the Indonesia Stock Exchange (IDX), Bank Indonesia (BI), the Central Statistics Agency (BPS), and Investing.com. Multiple linear regression was used as the analysis technique. The results show that inflation and the Dow Jones Index have a significant positive effect with the JCI, while the rupiah exchange rate has a significant negative effect. In contrast, interest rates do not show a significant effect on the JCI. These findings suggest that investors should consider inflation, the exchange rate, and global market movements (DJIA) when making investment decisions, while interest rates may play a less prominent role.  

Shafai Dewa Mirza; Herry Subagyo

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

Employee performance is a key factor in supporting organizational success, particularly in public service companies like Perumda Air Minum Tirta Moedal Semarang City. Various factors can influence performance, including perceived organizational support, work motivation, and individual competence. This study aims to analyze the influence of perceived organizational support, work motivation, and competence on employee performance. This study used a quantitative approach using a survey method. Data were collected through questionnaires distributed to employees of Perumda Air Minum Tirta Moedal Semarang City. The data analysis technique used was multiple linear regression to determine the effect of each independent variable on the dependent variable. The results of this study are expected to demonstrate that perceived organizational support, work motivation, and competence have a significant and positive influence on employee performance. These findings are expected to provide a basis for management in formulating human resource development policies to improve the effectiveness and efficiency of company services. This research also provides theoretical contributions to the field of human resource management and practical implications for employee performance management in regional companies.

Putu Ayu Diah Widari Putri; Nyoman Yudha Astriayu Widyari; Ida Ayu Komang Tiara Pratistha Sari

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

The reliability of financial reporting information is an important aspect in maintaining the credibility of financial institutions, especially Rural Banks (BPR) that operate based on public trust. This study aims to analyze the influence of organizational commitment, individual integrity, ethical orientation, and external pressure on the reliability of financial reporting information at BPRs in Bali Province. This study used a quantitative approach with a purposive sampling technique, involving 75 respondents from 10 BPRs who met the criteria of length of service and involvement in the financial reporting process. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the help of SPSS. The results showed that organizational commitment, individual integrity, and ethical orientation had a significant positive effect, while external pressure had a negative but insignificant effect on the reliability of financial reporting information. These findings emphasize the importance of strengthening ethical values ​​and employee integrity in strengthening the reliability of financial reporting, while also supporting the application of Agency Theory which emphasizes the importance of controlling agent behavior to align with the interests of the principal. This study provides practical implications for BPR management to strengthen organizational culture and ethical oversight as part of the internal control system.

Arbaum Muawanah; Almira Santi Samasta

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

The purpose of this study is to evaluate how transformational leadership style, work motivation, and work discipline affect employee performance at the Alpha Indonesia Foundation in Central Java. The social background of the foundation, which includes various issues related to human resources and workplace dynamics, highlights the importance of this study. Using a census strategy, all 49 employees participated as respondents in this survey-based quantitative approach. A closed-ended questionnaire based on a Likert scale that had undergone validity and reliability testing to ensure measurement accuracy was used to collect data. The partial and simultaneous effects of these factors were evaluated using multiple linear regression analysis. Regardless of worker performance. The results of the study show that work motivation increases productivity, work discipline encourages regularity and consistency in job performance, and transformational leadership significantly improves employee morale. Overall, it has been proven that these three factors have a significant impact on the performance of agency employees. These results highlight the importance of intrinsic motivation, work discipline, and inspirational leadership as critical components in maximizing employee performance, especially in non-profit organizations involved in social and educational development.

Dewi Paramita; Retno Indah Hernawati

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

This study analyzes the effect of financial ratios, namely Debt to Equity Ratio (DER), Current Ratio (CR), and Return on Assets (ROA), on stock price volatility in technology companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. Using a quantitative approach and secondary data from annual financial reports on the website www.idx.co.id, this study purposively selected a sample of technology companies that met the data completeness criteria. This study found that a high DER increases stock price volatility due to financial risk, while a high CR and ROA reduce stock price volatility by indicating good liquidity and profitability. This study concludes that financial ratios play an important role in predicting and managing investment risk in the technology sector. Therefore, financial ratio analysis is an important tool in risk mitigation and making more prudent investment decisions in the technology sector for companies listed on the Indonesia Stock Exchange (IDX). Multiple linear regression analysis is the analysis technique used in this study, and the analysis tool used is IBM SPSS Statistics 25. The technology sector listed on the IDX for the 2022-2024 period is the population in this study, and the number of samples collected is 73 data obtained using purposive sampling.

Riztian Aditya

Port Management and Maritime Administration Journal 2025 Indonesian Maritime Researchers and Lecturers

Maritime safety is a crucial aspect of the maritime industry, particularly in Indonesia as an archipelagic country. Although regulations regarding maritime safety are well-established, the frequency of maritime transport accidents in Indonesia remains high (KNKT, 2019–2023). This study aims to analyze and test the partial and simultaneous effects of the Port Authority’s Role (X1), Vessel Seaworthiness (X2), and International Safety Management (ISM) Code (X3) on Maritime Safety (Y) at Ketapang Port. The research method used is explanatory quantitative with multiple linear regression analysis. The sample involved 75 respondents, including ship crew members and Port Authority officers, selected using Simple Random Sampling. The analysis results indicate that the three independent variables have a positive and significant impact on Maritime Safety. The regression model shows an adjusted R Square value of 0.610. Among the three variables, the ISM Code (B = 0.410) is the most dominant factor, followed by the Port Authority’s Role (B = 0.389), and Vessel Seaworthiness (B = 0.186). These findings highlight that structured internal safety management (ISM Code) has the highest leverage, supported by strong regulatory oversight.

Lelia Astriani; Retno Indah Hernawati

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

This research seeks to examine the impact of liquidity, Net Interest Margin (NIM), and capital structure on the profitability of banking companies traded on the Indonesia Stock Exchange during the years 2022–2024. The method of research employed is quantitative, utilizing multiple linear regression approach derived from secondary information found in company financial reports. The research sample consisted of 24 banking firms consisting of a total of 70 data points. The findings of the analysis indicate that Net Interest Margin has a meaningful and positive impact on profitability, while liquidity and capital structure do not produce a notable impact. These results suggest that the efficiency of managing productive assets and net interest income are the main factors in increasing bank profitability, while liquidity management and capital composition have not contributed significantly to profit growth. This study has important implications for bank management to optimize NIM as the main strategy for improving financial performance, as well as for regulators and stakeholders in conducting evaluations and decision-making. This study also suggests expanding the variables and research period in the to acquire a more thorough insight into the factors that affect the profitability of banking companies.

I Kadek Jati Negara; Ni Made Wulandari Kusumadewi

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

This study aims to analyze the effect of brand image, packaging, and digital marketing on consumer purchasing decisions for the Loloh Cem-cem Ibu Kunil product in Penglipuran Tourism Village, Bangli Regency. The background of this research is based on the phenomenon of increasing competition among MSMEs and the importance of effective marketing strategies to enhance purchasing decisions. This study employs a quantitative approach with an associative research type. The research population consists of consumers of Loloh Cem-cem Ibu Kunil, with a total sample of 160 respondents obtained through purposive sampling techniques. Data were collected using questionnaires, while data analysis was conducted through multiple linear regression. The results show that brand image, packaging, and digital marketing have a positive and significant effect on purchasing decisions. Partially, brand image has the most dominant effect compared to the other variables, followed by packaging and digital marketing. Simultaneously, the three independent variables explain the variation in purchasing decisions with a coefficient of determination (R²) value of 34.2 percent. These findings emphasize the importance of strengthening brand image, optimizing packaging design, and utilizing digital marketing strategies to enhance consumer purchasing decisions, particularly for local traditional beverage products.

Lhudvia Sekar Pambudi; Arif Makhsun; Endah Yuni Puspitasari

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

Taxes are a primary source of government revenue and play a crucial role in economic development. However, tax avoidance practices are still widely practiced by companies, including in the mining sector, which has significant potential to generate state revenue. This study aims to examine the influence of financial distress, corporate governance (independent commissioners and audit committees), and institutional ownership on tax avoidance in mining companies listed on the Indonesia Stock Exchange for the 2020–2023 period. The study population consisted of 83 companies, and through purposive sampling, 61 companies were selected, with a total of 244 observations. The analysis used panel data regression with the help of Eviews 25. The results indicate that financial distress and institutional ownership have a positive effect on tax avoidance, while independent commissioners and audit committees have a negative effect on tax avoidance. These findings suggest that a company's financial condition and ownership structure play a significant role in determining tax avoidance policies.

Khoirul Nissa; Retno Indah Hernawati

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

Tax avoidance is a corporate strategy to reduce tax minimizing tax liabilities while remaining compliant with applicable tax regulations. This strategy is considered significant in financial management practices, as it serves as a legitimate and efficient tax planning tool to optimize a company's financial condition. The purpose of this study is to analyze the effect of leverage, sales growth, and corporate risk on tax avoidance practices in energy companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2024. This research employs a quantitative method utilizing secondary data gathered from annual reports of companies, which were accessed via the official website www.idx.co.id and each energy sector company's official website. The analytical method employed in this study is multiple linear regression. The population consists of energy sector firms listed on the IDX during the 2020–2024 period, and a sample of 80 data obtained using purposive sampling based on certain relevant criteria. The results of the study indicate that leverage affects tax avoidance, while sales growth and corporate risk do not affect tax avoidance. Simultaneously, leverage, sales growth, and corporate risk affect tax avoidance.

Indrihartini, Tjong; Lutfi, Lufti

Dinamika Akuntansi Keuangan dan Perbankan 2025 Faculty of Economic and Business Universitas STIKUBANK

This study aims to examine the impact of credit risk, liquidity, and operational efficiency on the profitability of Regional Government Banks (BPD) in Indonesia, and to explore the moderating role of female commissioners on the relationship between credit risk and profitability. The research uses a quantitative approach with secondary data from 2020 to 2024, utilizing regression analysis. The findings indicate that liquidity (LDR) and operational efficiency (BOPO) have a significant positive impact on profitability (ROA), while credit risk (NPL) does not significantly affect profitability. The presence of female commissioners shows a negative effect in the direct model, but this becomes insignificant with moderation, suggesting that the influence of gender diversity in banking governance may differ depending on the context. The study contributes to the literature by highlighting the critical role of liquidity management and operational efficiency in enhancing profitability, and offers practical implications for improving governance and performance in Regional Government Bank.

Hamza, Ali; Hussain, Wahid; Iftikhar, Hassan; Ahmad, Aziz; Shamim, Alamgir Md

Journal of Computing Theories and Applications 2025 Universitas Dian Nuswantoro

The rapid growth of open-source software (OSS) in machine learning (ML) has intensified the need for reliable, automated methods to assess project quality, particularly as OSS increasingly underpins critical applications in science, industry, and public infrastructure. This study evaluates the effectiveness of a diverse set of machine learning and deep learning (ML/DL) algorithms for classifying GitHub OSS ML projects as engineered or non-engineered using a SMOTE-enhanced and explainable modeling pipeline. The dataset used in this research includes both numerical and categorical attributes representing documentation, testing, architecture, community engagement, popularity, and repository activity. After handling missing values, standardizing numerical features, encoding categorical variables, and addressing the inherent class imbalance using the Synthetic Minority Oversampling Technique (SMOTE), seven different classifiers—K-Nearest Neighbors (KNN), Decision Tree (DT), Random Forest (RF), XGBoost (XGB), Logistic Regression (LR), Support Vector Machine (SVM), and a Deep Neural Network (DNN)—were trained and evaluated. Results show that LR (84%) and DNN (85%) outperform all other models, indicating that both linear and moderately deep non-linear architectures can effectively capture key quality indicators in OSS ML projects. Additional explainability analysis using SHAP reveals consistent feature importance across models, with documentation quality, unit testing practices, architectural clarity, and repository dynamics emerging as the strongest predictors. These findings demonstrate that automated, explainable ML/DL-based quality assessment is both feasible and effective, offering a practical pathway for improving OSS sustainability, guiding contributor decisions, and enhancing trust in ML-based systems that depend on open-source components.

Cahya, Septyan Budy; Wulandari, Ruri Nurul Aeni; Nurlaili, Eka Indah; Arif, Amirul; Mahendra, Angga Martha

International Journal of Studies in International Education 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to analyze the influence of student organizations, role conflict, and self-regulation on student academic achievement. This study uses a quantitative approach with a survey method. The research sample consisted of 200 students of the Faculty of Economics and Business, Universitas Negeri Surabaya(Unesa) who are active in student organizations. Data collection was conducted through distributing questionnaires with a Likert scale. Data analysis used multiple linear regression, accompanied by tests of validity, reliability, normality, multicollinearity, and heteroscedasticity. The results showed that student organizations have a positive effect on student academic achievement. Role conflict has a negative effect on achievement. And self-regulation has a positive effect on academic achievement. All three variables simultaneously have a significant effect on academic achievement. The results of this study confirm that involvement in student organizations can have a positive impact on academic achievement if combined with strong self-regulation skills and effective role conflict management. Therefore, developing self-regulation skills and time management training should be part of student organization development programs in higher education.

Robertus Surjoseto; Devy Sofyanty

Jurnal Publikasi Ilmu Psikologi. 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

This explanatory research aims to know the effect of self acceptance and emotional regulation to predict psychological well being cancer patient and to find which one is more effective to predict psychological well being cancer patients. The sampling technique used in this research was convenience sampling technique. Subjects in this research is 100 cancer patient at Dr Cipto Mangunkusumo National Central Public Hospital Jakarta. Data collection was carried out through questionnaires, interviews and observation. Self report technique is used in collecting instrumen data. The data analysis technique used is multiple linear regression analysis processed using Statistical Package for the Social Sciences (SPSS) software. The result shows that there is an influence between self acceptance and emotional regulation  in predicting psychological well being where the score of p value F test is 0,000 (p<0,05) and it is found that self acceptance  is more effective in predicting psychological well being compare with emotional regulation  Based on the research results, the findings are as follows: (1) collectively or simultaneously self acceptance and emotional regulation has a positive and significant effect on psychological well being, (2) partially self acceptance has a positive and significant effect on psychological well being; (3) partially emotional regulation has a positive and significant effect on psychological well being.

Dian Lestari; Arif Makhsun; Sri Astuti

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

This research aims to analyze the effect of leverage, liquidity, and sales growth on profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study used a purposive sampling method with 69 companies and 276 observation data. The data were analyzed using multiple linear regression through SPSS version 26 after classical assumption tests. The results show that leverage (Debt to Equity Ratio) has a negative effect on profitability, while leverage (Debt to Asset Ratio) has no effect. Liquidity measured by the Current Ratio has a positive effect, while the Quick Ratio has no effect on profitability. Sales growth positively affects profitability. Simultaneously, leverage, liquidity, and sales growth significantly influence profitability (Return on Assets) in food and beverage companies. These findings imply that companies should maintain an optimal capital structure and liquidity level to sustain profitability amid competition in the food and beverage sector.

Eva Alya Mujahadah; Riyono Riyono

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

Located in Karangjati, Semarang Regency. The rapid development of the culinary industry has led to increasingly fierce competition. Customer satisfaction is crucial for business continuity. This study employs a quantitative method with an explanatory design. A total of 96 individuals were surveyed using simple random sampling.  The F-test, reliability test, multiple linear regression, coefficient of determination, descriptive statistics, and t-test were used to analyse the data collected via a Likert scale questionnaire. The results show that taste and service quality have a positive and significant effect on customer satisfaction. Consistency in taste provides emotional satisfaction, while good service enhances the customer's dining experience. The coefficient of determination shows that these two factors explain more than 60% of the variation in customer satisfaction. These findings emphasise the importance for traditional restaurants to maintain the uniqueness and consistency of taste while improving service quality in order to build customer loyalty and maintain competitiveness.