Publication Search

79,683 articles from 744 journals · 2,111 citations tracked

Showing 761-780 of 2,311

Analytics

Dina Asmita; Lilis Marlina

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

Internal control plays a crucial role in supporting the achievement of an organization's goals. In general, internal control provides significant benefits in securing organizational assets, improving the reliability and accuracy of financial and operational information, and ensuring compliance with applicable policies, regulations, and laws. With effective internal control, an organization can protect its resources from the risk of misuse, fraud, or waste. This research is a quantitative study using multiple regression analysis. The population in this study was all 80 employees of the West Aceh Inspectorate. The number of samples used was calculated using the Slovin formula and random sampling technique, resulting in 45 people as research samples. The quantitative analysis in this study was conducted using the Statistical Product and Service Solution (SPSS) version 26 computer program, which allows for rapid analysis and produces more accurate output. The results of the study indicate that internal audit has a partial significant influence on the effectiveness of internal control at the West Aceh Inspectorate. In addition, the accounting information system also has a partial significant influence on the effectiveness of internal control at the West Aceh Inspectorate. Overall, both internal audit and accounting information systems significantly influence the effectiveness of internal control at the West Aceh Inspectorate. This study underscores the importance of both factors in supporting the achievement of organizational goals and better resource management. Overall, both internal audit and accounting information systems significantly influence the effectiveness of internal control at the West Aceh Inspectorate. This study underscores the importance of both factors in supporting the achievement of organizational goals and more effective and efficient resource management.

Maulana Mahessar; Isram Rasal

Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika 2025 Asosiasi Riset Ilmu Teknik Indonesia

This research focuses on the development of an Android-based vegetable detection application by utilizing digital image processing technology and data communication through Application Programming Interface (API). This application is designed to make it easier for users to visually recognize different types of vegetables using the device's camera. The detection process is carried out by sending the image to a cloud server, where the image analysis process is carried out to identify the type of vegetable, displaying its name, characteristics, and benefits. The app's implementation includes an intuitive and user-friendly user interface, with key features such as login, registration, and an interactive dashboard. The dashboard displays user information, location, ambient temperature, vegetable detection history, and direct access to the camera for real-time detection processes. The utilization of cloud computing technology not only keeps application performance lightweight and responsive, but also enables high processing efficiency and data scalability. This allows the application to continue to evolve according to the increasing number of users and incoming data. Image processing is done with machine learning algorithms that are trained to recognize the shape, color, and texture of different types of local vegetables. In addition, this system is also equipped with a periodic data update feature to be able to adjust to the development of new vegetable classifications. The test results show that the app is able to recognize different types of vegetables with a high level of accuracy, as well as provide additional relevant information quickly and accurately. Tests are carried out on a variety of lighting and background conditions to ensure the reliability of the system. The success of the development of this application reflects the integration of modern technology in supporting the digital agriculture sector.

Anita Firdaus; Afakhrul Masub Bakhtiar; Ismail Marzuki

Jurnal Nakula : Pusat Ilmu Pendidikan, Bahasa dan Ilmu Sosial 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to determine the effect of the use of the Paired Story Telling learning model on the narrative essay writing skills of grade V students of MI Assa'Adah Bungah for the 2024/2025 Academic Year. The problems raised in this study focus on the low ability of students to write narrative essays in a sequential, interesting, and correct structure. The Paired Story Telling model was chosen because it is considered to increase students' interest and active involvement in learning to write by retelling the content of the story with their partners. The method used in this study is a pseudo-experiment with between subject design. The sample in this study consisted of two classes, namely the experimental class that was given treatment using the Paired Story Telling model, and the control class that was not given special treatment and still used conventional learning methods. The research instrument is in the form of a narrative essay writing test that has gone through a validity and reliability test. The population in this study is all students of class V MI Assa'Adah Bungah for the 2024/2025 Academic Year which totals 42 students. The data analysis technique used a t-test which showed that there was a significant difference between student learning outcomes in the experimental class and the control class. The results of the hypothesis test showed that the significance value was 0.000 < 0.05 which means that H₀ was rejected and Hₐ was accepted. Thus, it can be concluded that the use of the Paired Story Telling model has a significant effect on improving students' narrative essay writing skills. These findings suggest that collaborative learning models such as Paired Story Telling can be used as an alternative strategy in effective writing teaching in elementary schools.

Bambang Minto Basuki

Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika 2025 Asosiasi Riset Ilmu Teknik Indonesia

The Paiton Steam Power Plant (PLTU) is one of the main sources of electrical energy in East Java, which plays a vital role in maintaining a sustainable electricity supply. The reliability of generator units is a key element in maintaining stable energy distribution. However, the high frequency of sudden generator failures poses serious challenges, such as increased downtime and increased maintenance costs. To address these challenges, this study aims to design a generator maintenance prediction model based on the Naive Bayes algorithm with a predictive maintenance approach. This study uses historical maintenance data and key sensor parameters such as temperature, oil pressure, and vibration as input. The data is analyzed through several stages, namely data preprocessing, selection of relevant features, and labeling generator conditions into three categories: Normal, Warning, and Critical. The Naive Bayes model is trained to classify the data probabilistically to generate predictions of future generator conditions. Model evaluation using accuracy metrics and a confusion matrix shows that the model successfully achieved an accuracy rate of 89% and was able to provide early warnings of potential failures up to 3 days before failure occurs. The implementation of this system is expected to support the shift in maintenance strategies from reactive and scheduled systems to data-driven predictive systems. Implementing failure predictions allows the technical team at the Paiton PLTU to conduct planned maintenance, avoid sudden disruptions, and extend equipment lifespan. Thus, this model has the potential to reduce operational downtime by up to 25%, while providing significant savings in operational and logistics costs. This research also shows that integrating machine learning technology into energy facility management can improve the efficiency and resilience of the overall electric power system.

Nur Hazizah; Suhaila Husna Samosir; Melisa Zuriani Hasibuan; Emelia Rahmadany Putri Gami

International Journal of Management and Digital Sciences 2025 International Forum of Researchers and Lecturers

This study was conducted at Bio Live Healthy Home, located in Sei Bamban District, Serdang Bedagai Regency. The primary objective of this research is to determine how lifestyle, reference groups, and consumer attitudes influence the decision to use services offered by the institution. In a rapidly growing health and wellness industry, understanding consumer behavior is essential to improve service quality and increase customer engagement. To achieve the research objectives, the study employed a survey method with a quantitative approach. The target population consisted of service users, and a sample of 92 respondents was selected. Data collection was carried out through a combination of observation, interviews, documentation, and the distribution of structured questionnaires. The questionnaire was designed to capture variables related to lifestyle, reference groups, attitudes, and service usage decisions. Before conducting the main analysis, the data were tested for validity and reliability to ensure that the instrument accurately measured what it intended to measure. Furthermore, classical assumption tests, including normality, multicollinearity, and heteroscedasticity tests, were conducted to confirm the feasibility of using a multiple linear regression model. The analysis was performed using the Statistical Package for the Social Sciences (SPSS) software. The results of the study revealed that lifestyle, reference groups, and attitudes each had a significant and positive influence on the decision to use services at Bio Live Healthy Home. This indicates that individuals with health-conscious lifestyles, influenced by their social environment and holding positive attitudes toward wellness services, are more likely to engage with the services offered. Moreover, these three factors collectively contributed to a meaningful explanation of the variation in consumer decisions. In conclusion, the findings highlight the importance for service providers to consider psychological and social factors when designing marketing strategies.

Nafila Ratnaduhita; Haris Hermawan; Yohanes Gunawan Wibowo

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

Entrepreneurial management is a process that involves the ability of individuals to create, manage, and develop businesses effectively in order to survive and compete in the midst of dynamic market changes. In this context, interest, creativity, and connections are important factors that can drive the success of a business, especially in the Micro, Small, and Medium Enterprises (MSMEs) sector. This study aims to analyze the influence of interest (X1), creativity (X2), and connection (X3) on business success (Y) in food MSME actors in Sumberejo Village. This study uses a quantitative approach with a survey method. The main instrument used in data collection is a questionnaire that has been tested for validity and reliability. The number of respondents in this study was 77 people, who were selected using purposive sampling techniques based on certain criteria such as the length of business and the type of food products produced. Data analysis was carried out using multiple linear regression with the help of statistical software. The results of the study show that the variables of interest, creativity, and connection simultaneously or partially have a positive and significant effect on the success of MSME businesses. Thus, MSME actors who have a high interest in entrepreneurship, are able to create product innovations, and have a wide network of relationships, tend to have a greater chance of achieving business success. This research suggests the need for entrepreneurship training that not only focuses on the technical aspects of production, but also the development of soft skills and social networks. Thus, the empowerment of MSMEs in rural areas will be more optimal and sustainable. These findings are expected to be a reference for village governments, training institutions, and other related parties in formulating strategies to strengthen MSMEs in rural areas.

Ardyan Dwi Cahyo; Dyah Wiji Puspita Sari; Muh. Abdurrouf

Nursing Applied Journal 2025 LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

Nursing care documentation plays a crucial role in nursing practice as it serves as legal evidence, a means of communication between healthcare professionals, and an indicator of service quality. However, nurses' compliance with documentation often faces various obstacles. Supervision by nursing managers is seen as an important strategy to ensure documentation implementation complies with applicable standards. This study aims to analyze the relationship between supervision and nursing care documentation at RSI NU Demak. The study used a quantitative method with a cross-sectional design. A sample of 83 inpatient nurses was selected through proportional random sampling from a population of 107 nurses. The research instruments were a supervision questionnaire (17 items) and nursing documentation (20 items) whose validity and reliability have been tested. Data analysis was performed using the Chi-Square test with a significance level of p<0.05. The results showed that the majority of respondents were aged <30 years (53%), were female (89.2%), had a Diploma 3 Nursing degree (51.8%), and had worked for <9 years (53%). Good supervision was found in 60.2% of respondents, while good documentation was found in 59.0%. The Chi-Square test results yielded a p-value of 0.000 (p<0.05) with a correlation coefficient of r=0.981, indicating a very strong relationship between supervision and nursing documentation. Therefore, it can be concluded that there is a significant relationship between supervision and nursing care documentation, where the better the supervision provided, the higher the quality of the documentation produced. The results of this study reinforce the importance of the managerial role in improving the quality of nursing services, especially in terms of care documentation. Effective supervision not only functions as a control tool but also becomes a means of developing and strengthening nurses' competencies in meeting nursing practice standards. With structured and continuous supervision, nurses tend to be more disciplined, accurate, and consistent in documenting every nursing intervention they perform.

Nabila Nasyahta Bunawan; Yugi Setyarko

Global Leadership Organizational Research in Management 2025 STIKes Ibnu Sina Ajibarang

This study aims to examine the influence of pricing, promotion, and service quality improvement on the sales level in the telecommunications services of PT Sinergi Inti Andalan Prima, Tbk, located in Meruya Ilir, West Jakarta. The research adopts a quantitative approach using primary data obtained through the distribution of structured questionnaires. The population in this study consists of all permanent employees of the company, totaling 35 individuals. Given the relatively small population, a saturated sampling technique was applied, making all members of the population the research sample. Data were analyzed using the Statistical Package for the Social Sciences (SPSS) version 25. The analysis process involved validity and reliability testing, classical assumption testing, and hypothesis testing through multiple linear regression analysis to determine the effect of each independent variable—pricing, promotion, and service quality improvement—on the dependent variable, sales level. The findings reveal that pricing has a significant positive effect on the sales level, indicating that appropriate and competitive pricing strategies can enhance sales performance. Similarly, service quality improvement also shows a significant positive influence on sales level, suggesting that better service delivery directly contributes to increased customer satisfaction and sales outcomes. Conversely, the study finds that promotion does not have a significant effect on sales level in this case. This may be due to promotional activities not being optimally targeted, lacking sufficient frequency, or failing to deliver persuasive messages to the intended market segment. Overall, the results highlight the importance of focusing on competitive pricing strategies and continuous improvement in service quality as key drivers of sales growth in the telecommunications sector. The study recommends that PT Sinergi Inti Andalan Prima, Tbk prioritize these two aspects while reevaluating its promotional strategies to ensure better alignment with customer needs and market conditions.

Diah Safitri; Nidia Wulansari

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

This study aims to analyze the impact of experiential marketing on repurchase intention, mediated by guest satisfaction at Aston Batam Hotel & Residence. The background phenomenon underlying this research is the discrepancy between the high number of guests staying and the low number of returning guests during the period from January to June 2024. Despite receiving many positive reviews, the hotel has yet to establish strong customer loyalty. This indicates a need to evaluate the hotel's marketing strategies and the guest experience it provides. A quantitative approach was adopted, employing the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. A total of 130 respondents were obtained through the distribution of questionnaires using a five-point Likert scale, measuring guest perceptions of experiential marketing, guest satisfaction, and repurchase intention. The data were analyzed using SmartPLS software to test the validity, reliability, and relationships among the structural model variables. The results of the analysis show that experiential marketing does not have a direct significant effect on repurchase intention, but it has a positive and significant effect on guest satisfaction. Furthermore, guest satisfaction is proven to have a significant impact on repurchase intention. The findings also confirm that guest satisfaction acts as a mediating variable in the relationship between experiential marketing and repurchase intention. The conclusion of this study emphasizes that guest satisfaction is a crucial factor in building customer loyalty and encouraging the intention to repurchase. Therefore, the hotel needs to enhance the quality of the customer experience holistically—not only focusing on service delivery but also creating meaningful and memorable impressions. In the highly competitive hospitality industry, delivering impactful and satisfying experiences is key to retaining customers and increasing guest retention. This study provides both theoretical and practical contributions to the development of experience-based marketing strategies and offers a deeper understanding of the role of guest satisfaction as a key driver of customer loyalty.

Adinda Rosmalia; Priyo Ari Wibowo; Rikzan Bachrul Ulum

Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika 2025 Asosiasi Riset Ilmu Teknik Indonesia

This study aims to analyze the effectiveness of preventive maintenance on the Simplex machine at PT. XYZ by applying the Overall Equipment Effectiveness (OEE) method and identifying the primary causes of production losses through the Six Big Losses framework. Preventive maintenance is an important strategy to ensure machine reliability, reduce downtime, and improve production efficiency. OEE is a widely recognized performance measurement tool consisting of three key indicators: Availability, Performance, and Quality. These indicators collectively reflect the overall effectiveness of equipment in supporting the production process. The results of this study indicate that the OEE value of the Simplex machine is 79%, which remains below the world-class benchmark of 85% as recommended by the Japan Institute of Plant Maintenance (JIPM). This finding suggests that the machine’s performance has not yet reached the optimal standard and requires improvement efforts. Further analysis using the Six Big Losses approach reveals that the most significant contributors to reduced machine effectiveness are equipment failure and idling or minor stoppages. These two categories account for the majority of productivity losses, thereby affecting both machine utilization and production output. To further explore the underlying issues, a root cause analysis was conducted using a fishbone diagram, which enabled the identification of several critical factors related to human resources, methods, machines, materials, environment, and measurement systems. Based on this analysis, improvement proposals were developed through the 5W+1H method, providing a systematic strategy to enhance preventive maintenance practices. The recommended actions include scheduling more frequent inspections, improving operator training, upgrading spare parts management, and implementing stricter monitoring of machine performance. In conclusion, this study highlights the importance of continuous preventive maintenance to optimize machine productivity and reduce unplanned downtime. By adopting the proposed improvement strategies, PT. XYZ can increase the effectiveness of its Simplex machine, moving

Mundakir Mundakir; Diny Wulansari

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

Compliance of healthcare and medical personnel with established procedures—particularly Enterprise Risk Management (ERM) Standard Operating Procedures (SOPs)—is crucial for ensuring patient safety, high-quality healthcare services, and the sustainable operation of hospitals. This study analyzes the influence of Organizational Support, Motivation, and the Completeness of ERM SOPs on personnel compliance at Petrokimia Gresik Driyorejo Hospital. A quantitative approach using a survey method was employed. The study population included all healthcare and medical personnel directly involved with ERM SOPs. Through purposive sampling, 85 respondents were selected. Data collection used closed-ended questionnaires tested for validity and reliability. Data were analyzed using multiple linear regression through SPSS version 25. The analysis found that Organizational Support (X1), Motivation (X2), and ERM SOP Completeness (X3) simultaneously had a statistically significant effect on Compliance (Y), with the F-test showing F_calculated > F_table and significance < 0.05. Individually, all three independent variables showed a positive and significant relationship with compliance. Among them, ERM SOP Completeness had the greatest influence, followed by Motivation and then Organizational Support. These findings emphasize that clear, comprehensive, and accessible SOPs are essential in guiding staff behavior and ensuring consistent adherence to risk management protocols. Additionally, motivated employees supported by the organization are more likely to comply with procedures and internal policies. Therefore, organizational strategies should not only focus on developing complete SOPs but also on fostering a supportive work culture and enhancing staff motivation through training, recognition, and leadership support. In conclusion, the study suggests that hospitals aiming to improve compliance with ERM procedures should adopt a holistic approach by investing in SOP development, providing consistent organizational support, and maintaining high levels of employee motivation. These efforts will contribute to better risk mitigation, service quality, and overall hospital performance.

Arviliasih Arviliasih; Bayu Pramutoko; Ustadus Sholihin

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

Competition in the local culinary business is getting tougher as consumer behavior shifts, placing greater emphasis on product quality and social media recommendations. Nasi Uduk Pemuda, located in Doko Village, Kediri Regency, leverages brand trust, distinctive flavors, and promotions through social media influencers to drive consumer purchasing decisions. This study aims to analyze the influence of brand trust, flavors, and social media influencers on consumer purchasing decisions. The method used in this study is quantitative, with a survey of consumers who have purchased Nasi Uduk Pemuda products. The sample size was calculated using the Slovin formula. Data were analyzed using SPSS 29 through several tests, such as validity, reliability, classical assumptions, multiple linear regression, t-test, f-test, and coefficient of determination (R²). The t-test results indicate that brand trust and flavor have a significant positive influence on consumer purchasing decisions. On the other hand, the influence of social media influencers on purchasing decisions is positive, but not significant. The f-test shows that simultaneously, the three variables significantly influence purchasing decisions, with an R² value of 0.669. This means that 66.9% of the variation in purchasing decisions can be explained by brand trust, taste, and the influence of social media influencers, while the remainder is influenced by other factors not examined in this study. In conclusion, maintaining brand trust, ensuring consistent taste quality, and leveraging promotions through social media influencers remain important strategies in improving consumer purchasing decisions. Nasi Uduk Pemuda needs to continue to maintain and develop these three elements to remain competitive in an increasingly dynamic market.

Nunung Andriani; Ismunandar Ismunandar; Ovryadin Ovryadin

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

This study aims to examine whether there is a correlation between the hedonistic lifestyle of STIE Bima students and their aspiration to purchase an iPhone. The hedonistic lifestyle, which focuses on the pursuit of pleasure and instant gratification, often drives individuals to acquire luxury and prestigious items such as the iPhone. However, issues related to the product, such as fast battery drainage, poor performance, and blocked IMEI, have been documented by users. These problems can affect the brand image and purchasing intentions. Furthermore, the temporary nature of hedonistic pleasure causes consumers to continually seek new products to fulfill their emotional desires, which could influence their purchasing decisions. Additionally, negative perceptions of a product’s value, price, or quality may lead consumers to hesitate in making a purchase. Therefore, it is essential to understand how the hedonistic factor interacts with the intention to buy a specific product, particularly among students who are often the primary consumers of electronic products like the iPhone. This study uses a quantitative method with an associative research strategy to explain the relationship between a hedonistic lifestyle and purchase intention. A total of 96 STIE Bima students were selected as the sample, using the Lemeshow algorithm. Data were collected through questionnaires, direct observation, and literature review. Data analysis was performed using various statistical methods, including validity and reliability tests, classical assumption tests (such as normality, multicollinearity, heteroscedasticity, and autocorrelation), as well as multiple linear regression analysis. t-tests (both partial and simultaneous) were used to test the impact of each variable on purchase intention. Correlation coefficients were used to measure the strength of relationships between the variables studied. The results of this study are expected to provide insights into how a hedonistic lifestyle influences iPhone purchasing decisions among students.

Thoifatun Khoiriyah; Nidia Wulansari

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

This study aims to analyze the effect of service quality on repurchase intention with customer satisfaction as a mediating variable at Pandan View Mandeh Resto. The study was conducted with a quantitative approach and used a causal associative design to explain the relationship between variables. The population in this study were all customers who had received services and consumed food and drinks at Pandan View Mandeh Resto within the past year, with a minimum age requirement of 17 years. The sample set was 130 respondents and was obtained through questionnaire distribution. Data collection was carried out using a questionnaire instrument that had been prepared based on indicators from the research variables. Furthermore, the data obtained were analyzed using the Partial Least Square - Structural Equation Modeling (PLS-SEM) method with the help of the Smart-PLS application. The analysis carried out included outer model testing (validity and reliability), inner model testing (relationships between latent variables), hypothesis testing, and mediation testing. The results showed that service quality has a positive and significant influence on customer satisfaction. Furthermore, customer satisfaction has been shown to have a positive and significant effect on repurchase intention. Furthermore, service quality also has a significant positive effect on repurchase intention. Mediation analysis shows that customer satisfaction acts as a partial mediator in the relationship between service quality and repurchase intention. This means that some of the influence of service quality on repurchase intention occurs through customer satisfaction, while others occur directly. These findings emphasize the importance of maintaining and improving service quality to create satisfaction, which in turn impacts customer loyalty.

Akhmad Rizkya; Akhmad Rizkya; Dedi Nugroho

Jurnal Elektronika dan Komputer 2025 STEKOM PRESS

Improving the accuracy of emission monitoring in the Continuous Emission Monitoring System (CEMS) is crucial to support compliance with environmental regulations, especially in gas and steam-based power plants (PLTGU). At PT Jawa Satu Power's PLTGU, the purging system on the CEMS sample probe is still performed manually and limited to scheduled preventive maintenance, potentially reducing emission data reliability due to particle contamination. This study aims to design and simulate an automatic purging system based on a Programmable Logic Controller (PLC), taking into account technical parameters such as timer, gas pressure, temperature, and sample flow rate. The system design was carried out through the modeling of automatic control logic using CX-Programmer software, with a protection approach based on real-time conditions and timing. The design results show that the automatic purging system can improve cleaning consistency, reduce the risk of contamination, and enhance the integrity of emission monitoring data. This study is expected to serve as a foundation for developing a more applicable and integrated automated purging system for CEMS in the future.

Widodo, Nur Aliya; Arofah, Anastasia Anggarkusuma; Maharani, Destin Alfianika

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to empirically examine the influence of the Internal Control System (SPI), Regional Financial Accounting System (SAKD), Government Accounting Standards (SAP), and Transparency on the quality of financial statements in the Regional Government of Purbalingga Regency. The problem of the quality of financial statements is still an important issue in regional financial management, because quality financial reports not only function as a form of accountability to the public, but also as a basis for strategic decision-making for local governments. The research method uses a quantitative approach with questionnaire instruments distributed to 61 respondents, consisting of local government officials involved in the process of preparing financial statements and have met the research criteria. Data analysis was carried out using the inner model and outer model approaches, which resulted in an R-square value of 0.743 for the financial report quality variable. This value shows that the independent variables in this study were able to explain 74.3% of the variation in the quality of financial statements, while the rest was influenced by other factors outside the research model. The results of the analysis show that the SAKD and Transparency variables have a significant influence on the quality of local government financial statements. This confirms that a good financial accounting system and transparency in public budget management are the main factors that can improve the reliability, relevance, and accountability of financial statements. On the other hand, the SPI and SAP variables did not have a significant effect, which shows that the implementation of both still needs evaluation and improvement in order to make a real contribution to the quality of financial statements.

Muammar Khaddafi; Linda Puji Kusuma; Liza Ulfitri; Tassya Putri Azzahra

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

In the accounting discipline, the choice of data collection method is crucial because it directly impacts the validity and reliability of research results. This study aims to compare data collection methods used in qualitative and quantitative approaches and examine their relevance in the context of contemporary accounting studies. Qualitative approaches emphasize in-depth exploration of accounting phenomena, particularly those related to human behavior, perception, and decision-making processes. Common techniques used in this approach include in-depth interviews, participant observation, and case studies, which enable researchers to understand the social and organizational context behind accounting practices. In contrast, quantitative approaches prioritize collecting numerical data that can be analyzed statistically. These methods typically use instruments such as questionnaires, surveys, and experiments to objectively test pre-formulated hypotheses. Results from quantitative approaches often provide broader generalizations, but can lose the nuances of social context gained from qualitative approaches. A comparison of these two methods reveals that each has its own advantages and limitations. Qualitative approaches excel in understanding processes and meanings, while quantitative approaches are strong in producing generalizable data. Therefore, in practice, accounting researchers often adopt a mixed methods approach to gain a more comprehensive understanding. This study concludes that a thorough understanding of the characteristics of both approaches is crucial for researchers to select appropriate data collection strategies. Thus, research can make a significant contribution to the development of accounting theory and practice in a more comprehensive and meaningful way.

Reflin Mangengke; Reny Retnaningsih

Jurnal Ilmu Kesehatan dan Gizi 2025 Pusat Riset dan Inovasi Nasional

Early pregnancy among adolescents remains a significant public health problem and contributes to long-term medical, psychological, and social risks. Low knowledge and preventive attitudes towards reproductive health are among the factors contributing to the high rate of early pregnancy. This study aims to analyze the effect of peer education on adolescent attitudes towards early pregnancy prevention in the Ibu Community Health Center (Puskesmas Ibu) working area of West Halmahera Regency. The study design used a quasi-experimental approach with a pretest–posttest with a control group involving 40 respondents, consisting of 20 respondents in the intervention group and 20 respondents in the control group. The research instrument was an attitude questionnaire with a Likert scale that had undergone validity and reliability testing. Analysis was performed using the Wilcoxon test and the Mann–Whitney U Test at a significance level of 0.05. The results showed a significant increase in attitudes in the intervention group after receiving peer education, while the control group showed no significant change. Comparison of score changes between the two groups also showed a significant difference. These findings indicate that peer education is effective in improving adolescent attitudes towards early pregnancy prevention. This program is recommended as a community-based intervention strategy in primary health care and schools to support adolescent pregnancy prevention efforts.

Dinda Bintang Anjani; Wahju Wulandari; Mulyono Mulyono

Jurnal Pemimpin Bisnis Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

This study aims to analyze the influence of Word of Mouth, price, and product quality on consumer purchasing decisions at Kopi Studio 24 in Malang City, both simultaneously and partially, and to identify the most dominant variables. The approach used in this study is quantitative with the explanatory research method. The population in this study were all customers of Kopi Studio 24, with the sampling technique using purposive sampling. The number of respondents in this study was 100 people. Data collection was carried out by distributing questionnaires to customers who had made purchases at Kopi Studio 24. The questionnaire instrument was compiled based on the indicators of each research variable and tested for validity and reliability. Data analysis was carried out using multiple linear regression with the help of SPSS software version 25. The results of the study showed that the variables Word of Mouth, price, and product quality simultaneously had a positive and significant effect on purchasing decisions. Partially, the three variables also had a positive and significant effect. Among the three, Word of Mouth was the variable that had the most dominant influence on consumer purchasing decisions. This shows that word of mouth, whether through personal experience, friend recommendations, or reviews on social media, plays an important role in encouraging consumers to purchase products at Kopi Studio 24. This finding implies that Kopi Studio 24 managers need to strengthen their Word of Mouth-based marketing strategy and maintain product quality and set competitive prices to increase consumer purchasing decisions.  

Fadilah, Nur; Badar, Muhammad; Jaenab, Jaenab

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

This study aims to examine the influence of competence, job placement, and work discipline on employee performance at the Samsat Office of Bima Regency. The research applies a quantitative approach using a survey method. Data were collected through questionnaires distributed to 30 civil servants selected using purposive sampling. The data analysis techniques include validity and reliability tests, multiple linear regression, t-test, and F-test. The results show that competence, placement, and work discipline each have a positive and significant influence on employee performance, both partially and simultaneously. The coefficient of determination indicates that 45.2% of the variance in performance is explained by the three variables. These findings suggest that improving employee competence through training, placing staff according to their skills, and consistently enforcing work discipline can enhance employee effectiveness and productivity. The study has important implications for human resource management in public institutions, particularly in improving service quality through better employee performance.