Publication Search

This study aims to determine the effect of organizational capital on the firm life cycle. The sample used is a manufacturing company listed on the Indonesia Stock Exchange for the 2009-2017 period, with a total of 580 observations of data from 116 companies and using a purposive sampling method. This study uses the independent variable organization capital which is proxied by OC/TA and the dependent variable company life cycle which is proxied by the dummy life cycle classification based on cash flow, retained earnings to total assets, and retained earnings to total equity. In addition, the control variables used are company size, market-to-book ratio, leverage, return on equity, company sales growth, capital expenditure, and asset turnover ratio. The analysis technique used is multinomial logistic regression. The results showed that organizational capital has a significant effect on the firm life cycle, where companies with high organizational capital are in the introduction and decline stages, while companies with low organizational capital are in the growth and maturity stages. Development requires quality human resources (HR). This human resource can act as a factor of labor production that can master technology so as to increase economic productivity. To achieve quality human resources requires the formation of human capital (human capital). The formation of this human capital is a way to obtain a number of people who have strong characters who can be used as important capital in development. This character can be in the form of level of expertise and level of community education. The concept of human capital investment that supports economic growth has existed since the days of Adam Smith (1776), Heinrich Von Thunen (1875) and other classical theorists before the 19th century who emphasized the importance of investment. human skills. Schultz (1961) and Deninson (1962) then showed that the development of the education sector with human resources as its core focus has contributed directly to a country's economic growth, through increasing the skills and productive capabilities of the workforce.  These findings and perspectives have stimulated the interest of a number of experts to research the economic value of education (Nurulpaik, 2005). Human capital is a stock of productive abilities and knowledge found in society. Alfred Marshal once said "the most valuable of all capital is that invested in human beings" (Becker, 1975). In this case human capital is a long-term investment in the development of human resources to increase productivity. The importance of human capital is that the knowledge that exists in human resources is the driving base in increasing productivity. Human capital can be distinguished from human resources management, but can also synergize. Human capital views humans more as intangible assets and human resources management views humans as costs or costs that are detrimental to the company. The concept of human capital emerged, due to a shift in the role of human resources. Human capital arises from the idea that humans are assets that have many advantages, namely human capabilities when used and disseminated will not decrease but increase both for the individual concerned and for the organization, humans are able to transform data into meaningful information. The concept of innovation has been continuously developed by a number of experts and institutions in the last 50 years. This is based on Resource Based Theory (Barney, 1991). In the perspective of Resource Based View (RBV), internal resources and the internal environment are the main keys for determining strategies to achieve high performance (Hitt et al., 2011). Resource Based Theory (RBT) focuses on the concept of attributes of excellence that are difficult to imitate as a source of superior performance and competitive advantage (Barney, 1991). Resources based theory is the company's resources as the main driver behind the company's performance and competitiveness. Based on this resources based theory, an organization can be assessed as a collection of physical resources, human resources, and organizational resources (Barney, 1991). Barney (1991) categorizes three types of resources: Physical capital resources (technology, plant and equipment) Human capital capital (training, experience, and insight), and Organizational resource capital (formal structure)

When conducting business activities, a company definitely needs a plan or strategy that is clearly structured, and with the aim of managing the company's resources effectively and efficiently. One of the companies implementing a supply chain management system based on an Enterprise Resource Planning (ERP) system is Visalux. This article was written with the aim of analyzing the influence of Supply Chain Management & ERP Systems in improving the performance of Visalux companies. The research method used in this article is a qualitative descriptive method.

Application of the database system using the Dikbud HR application in personnel information services within the Indonesian Cultural Arts Institute (ISBI) Tanah Papua. Dikbud HR is a special application designed to meet the needs of personnel administration in the fields of education and culture. The results of implementing the Dikbud HR application are to increase the efficiency and effectiveness of personnel administration at ISBI Tanah Papua. In this study, data was collected through interviews with related parties and retention analysis related to the implementation of Education and Culture HR at ISBI Tanah Papua. The results of the study show that the application of the Education and Culture HR application brings significant benefits. First, the database system allows storing employee data in a structured manner, facilitating the management of personal information, work history, training and employee achievements. Second, attendance and leave management becomes more efficient with electronic attendance records and an automated process for applying for leave. Third, employee payroll can be done automatically based on the risk of salary data, benefits and deductions stored in the database, reducing calculation errors and speeding up the payroll process. Fourth, the management of employee training and development becomes more effective with well-documented training history data. Fifth, reports and analysis generated from the system database enable management to obtain accurate information and deeper insights into employee performance and the effectiveness of staffing programs.

Aviation Security officers play an important role in carrying out inspections to maintain the security and safety of prospective passengers. This study aims to determine the application of inspection procedures in the new adaptation era and to analyze the performance of Aviation Security (AVSEC) officers in the new normal adaptation era at Lede Kalumbang Airport. This study uses a qualitative approach with data collection techniques using participant observation, structured interviews, and documentation collected from relevant informants when the writer went into the field. The results of this study indicate that the inspection procedure in the new normal adaptation era is the same as the previous examination but there are additional checks or rules such as passengers must wear masks, maintain a minimum distance of 1 meter and examine health documents for passengers who will travel. And the performance of Aviation Security personnel at Lede Kalumbang Airport is in accordance with the SOP set at Lede Kalumbang Airport.

The application of responsibility accounting has a very important role, with the aim of evaluating work results and generating feedback so that future cooperative operations can be better. Accountability accounting can help assess financial performance so that the proper use and use of financial resources can be identified. With performance appraisal it can be known the condition of the cooperative in evaluating the results of activities so that it can be used to measure success in KUD Tani Wilis. This study aims to determine the application of profit center responsibility accounting in assessing financial performance. In this study the data used are primary data in the form of an overview, vision and mission, as well as cooperative organizational structure, and secondary data in the form of profit center accountability reports. Sources of data collection in the form of interviews and documentation with quantitative descriptive analysis techniques. The results of this study indicate that the application of responsibility accounting in KUD Tani Wilis is inadequate because it is not fully in accordance with the requirements of responsibility accounting. The results of financial performance in terms of profit center based on the analysis of Gross Profit Margin, Operating Profit Margin, and Net Profit Margin show unfavorable financial performance results. Cooperatives need to implement responsibility accounting in accordance with responsibility accounting requirements by separating controllable and uncontrollable costs, as well as providing account codes for these accounts in the accountability report so that it makes it easier for cooperative managers to control costs and see who is responsible if irregularities occur. Cooperatives must also pay more attention to the increase in cost of goods sold, and minimize production costs and operational costs as well as optimize sales/revenues and evaluate business costs or operational costs, so as to increase profits. By evaluating business costs or operational costs carried out by cooperatives in an effort to increase efficiency where economic resources can be used effectively so that costs are not wasted so that the profits obtained are more optimal and can improve the financial performance of cooperatives.  

The purpose of this study is to determine the impact of ownership structure, dividend policy, and sales growth on financial performance, as well as the simultaneous effect of ownership structure, dividend policy, and sales growth on financial performance. The data used in this study consists of secondary data derived from annual financial reports which can be accessed via the official website www.idx.co.id. The population used in this study are pharmaceutical companies listed on the Indonesia Stock Exchange in the 2018-2021 period. The sample used in this study uses a saturated sampling method. The analysis used in this study is multiple linear regression, using SPSS 22 software. The results of this study indicate that dividend policy has an effect on financial performance while ownership structure and sales growth have no effect on financial performance

This study aimed at developing the learners’ ability of the English language. Seen from the successfulness of one in studying the language, Non-formal English Course has much contribution to the English language teaching. The Non-formal English course is denoted as the enrichment toward the students that is studying English in junior, senior high school and event in the university. This research constitutes casual comparative study with the main objective is the English students at Hamzanwadi University, Lombok, Indonesia. The numbers of accessible population in this study are 40 students who follow and did not follow Non-formal Course of English. Data was collected using semi-structure interview. The result revealed that the mean score of students’ speaking performance who followed Non-formal English was 78.25. It proved students’ speaking performance who followed Non-formal English course was high. However, after calculating the comparison of the students’ speaking performance who follow and do not follow it, the researcher found only 3.55 of t-test which means the degree of comparison between them was high comparison. In conclusion, this analysis found the students’ speaking performance who followed Non-formal English Course and those who did not has high comparison.

This paper provides a literature review that focuses on the relationship between human capital and performance essentially at the firm level. Measurement of human capital is not intended to determine the intrinsic value of HR, but rather the impact of HR behavior on organizational processes. This measurement is important to determine the effectiveness of the company's strategy on how much the employee contributes to improving performance in an increasingly advanced business environment. says there are two main strengths why human capital measurement is the main center of attention in the business community. First, competition in the business environment is a result of the globalization of trade and the development of several key sectors such as telecommunications, transportation and financial services. Second, the rapid development of information technology, especially after the emergence of the internet. These two developments have dramatically changed the business structure and pushed intangible assets to play an increasingly important role for companies.

This study explores the utilization of simple Augmented Reality (AR) technology to enhance customer engagement in the marketing programs of small and medium-sized enterprises (SMEs), specifically focusing on Anna Rental Perlengkapan Bayi in Semarang. The research employs an experimental design, developing and evaluating an AR-based information system prototype. Data collection methods include structured interviews, direct observations, and analysis of Instagram post performance. Results indicate a significant increase in customer engagement with AR content, showing an increase from fewer than 100 viewers for regular content to approximately >200 viewers for AR content, with 5% of these engaging further by clicking the AR link and 2% proceeding with a call-to-action. These findings align with existing theories on the effectiveness of interactive technologies in marketing. The study concludes that AR technology can substantially enhance customer engagement and suggests that SMEs adopt such technologies for improved marketing outcomes. Practical implications highlight the need for training and support for SMEs to implement AR effectively. This research provides a foundation for further studies on AR applications in SME marketing strategies in Indonesia.

Currently in an environment full of competition, the use of competitive advantage for companies must be very agile and adaptive. While it is often unable to establish a certain level of performance based on existing technology advancements, companies also frequently tap into new emerging technologies. How to address business appropriately as a way for companies to simultaneously exploit their current competitive advantages while exploring opportunities for the future. This achievement is based on a balance between exploration and exploitation which consists of more than just allocating resources in proportion between the two processes. So as will be discussed, For exploration to exploitation is a process that should be, different structures and cultures.    

The evaluation of trainer performance plays a critical role in maintaining the quality and reputation of LKP Bina Karya Mandiri as a non-formal training institution. This study aims to assess trainer performance objectively using the Simple Additive Weighting (SAW) method as part of a Decision Support Sistem (DSS). A descriptive-quantitative approach was employed through a case study involving five trainers: Wasito, Diah Rita Sari, Ahmad Jayadi, Bayu Adi Guna, and Komarudin. Data were collected through observation and surveys based on four primary criteria: Material Mastery, Teaching Methods, Participant Satisfaction, and Discipline, each assigned a predetermined weight. The findings indicate that the SAW method effectively transforms performance data into a structured and interpretable ranking. Based on preference value calculations, Bayu Adi Guna achieved the highest score of 0.935, followed by Wasito, Komarudin, Ahmad Jayadi, and Diah Rita Sari. These results demonstrate that SAW is a reliable tool for supporting decision-making in trainer performance evaluation. The implications of this study suggest that training institutions can adopt SAW to enhance objectivity, transparency, and efficiency in performance assessments, thereby strengthening human resource management practices.

This research investigates the interplay between job satisfaction, leadership, human capital, corporate governance, tax awareness, and firm performance. The study aims to understand the intricate relationships among these factors in organizational success. Employing a qualitative research design, this study utilizes purposive sampling to gather data from participants representing various organizational levels. Data analysis involves thematic analysis to uncover patterns, themes, and relationships within the data. Results reveal nuanced insights into the influence of leadership styles, employee satisfaction, governance structures, and tax consciousness on firm performance. The findings underscore the significance of effective leadership, robust human capital management, sound corporate governance practices, and tax awareness in enhancing organizational outcomes. This study contributes to a deeper understanding of the multifaceted dynamics shaping organizational success in contemporary business environments.

The supervision carried out by AMC is for all movements on the apron during take off and landing. The purpose of this study was to determine the performance evaluation of the apron movement control (AMC) unit in monitoring facilities in the apron area, constraints on facilities in the apron area, and solutions to constraints on facilities in the apron area at PT. Angkasa Pura I Yogyakarta International Airport. This research was conducted for 1 month, namely in March 2023 which was conducted at Yogyakarta International Airport, this research is a qualitative research. Primary data obtained directly by observation and interviews. Secondary data obtained indirectly through documentation, literature and company data. Data collection techniques using observation methods, semi-structured interviews, and documentation. The results of the research were tested for the validity of the data using source, technique, and time triangulation. The result of the study is the evaluation of the performance of the AMC unit in monitoring facilities in the apron area using the MBO (Management by Objectives) method based on planning, monitoring and review. There are several problems with facilities in the apron area such as aviobridge 4C, 8A and 8C are damaged, aviobridge 4C slowdown is too slow, GSE is parked in No Parking Area (NPA), there is no Equipment Parking Area (EPA) marking, GSE is parked below fixbridge, CCTV error/connection to server fails, and CCTV is blurry if the weather is rainy. Some of the solutions for the problem facilities in the apron area are waiting for spare parts, coordinating with the mechanical unit, reprimanding and ordering groundhandling to move the GSE, reporting EPA markings to be added, and reporting to the ICT unit.

This research investigates the interplay between tax compliance and various factors including tax incentives, tax justice, profitability, and ethical leadership. The study aims to discern the nuanced relationships among these variables in the context of compliance behavior. Employing a qualitative research design, semi-structured interviews are conducted with key stakeholders from diverse organizational settings. Sampling techniques involve purposive sampling to ensure representation across sectors and organizational sizes. Data analysis utilizes thematic analysis techniques to identify patterns and themes emerging from the interviews. Preliminary findings suggest complex interactions between tax incentives, perceptions of justice, financial performance, and leadership ethics, shedding light on the multifaceted nature of tax compliance determinants. This research contributes to a deeper understanding of factors influencing tax compliance behaviors and informs policy and organizational strategies aimed at enhancing tax compliance.

This study discusses the analysis of the power structure of leading industry clusters in Sidoarjo Regency. Sidoarjo Regency is one of the districts in East Java Province that has the potential and success in developing the local economy through the formation of industrial clusters. This study uses descriptive qualitative research methods by collecting secondary data through literature analysis. The results of the analysis show that factors such as superior natural resources, infrastructure availability, labor skills, research and innovation facilities, and government support policies affect the successful formation of leading industrial clusters in Sidoarjo Regency. Industrial clusters increase productivity, efficiency, innovation and commercialization. This study provides an understanding of the characteristics and dynamics of leading industry clusters in Sidoarjo Regency and the factors that influence efficiency. The results of this study can be the basis for further development to optimize the economic potential of the region with the help of industrial clusters.

Community Service activities are carried out to provide assistance and training on the importance of accounting and financial reports to determine company performance in terms of finance by utilizing current technological advances. The service activity was carried out at the Big Alind catering home industry in Sendangadi Village, Mlati District, Sleman Regency. The reason for the service was due to the lack of competence of the business owner in bookkeeping reports in the business being run. The method used in this activity is the method of mentoring and direct training in preparing financial reports using the BukuWarung application for business owner. Considered successful when business owner are able to understand the differences before and after being given assistance and training. From the results of the service activity, business owner understand the importance of making structured financial reports, by utilizing the BukuWarung financial application and also the understanding of business owner regarding financial reports that will be prepared in the following year.

Research on the influence of business and entrepreneurial characteristics on the general performance of the fisheries processing industry is more specifically reviewed and also researched from an area in Sulawesi, more precisely South Sulawesi Indonesia's large capture fisheries potential can be used as an opportunity to build a fish processing industry, especially in South Sulawesi Province which has a spatial structure policy that supports the fisheries subsector as a superior subsector. Based on the SWOT analysis, strategies that can be applied to encourage the development of the fish processing industry in South Sulawesi Province include strengthening integrated fish processing groups, utilizing and maintaining available catch handling facilities, developing market reach, facilitating administrative access to the establishment of fish processing industries, and increasing the competitiveness of production volumes of fishermen's catches in South Sulawesi Province.South Sulawesi has a specificity in superior products and the quality of human resources, so the policies implemented in the national are not necessarily suitable for South Sulawesi. An appropriate and comprehensive strategy for the development of MSME iin the fisheries processing industry in order to improve their performance in South Sulawesi Province needs to be determined using a way that is in accordance with realistic circumstances and can be applied in reality.

 In Indonesia, there must be a business entity that plays a role in creating an advanced, just and prosperous society, which prioritizes mutual welfare, and a form of business called a cooperative.  One of the cooperative performance indicators that is important to analyze is the remaining results of operations, which can be used as a source of income for the cooperative and its members.  Through this analysis, it is hoped that detailed and comprehensive information can be obtained regarding the performance of cooperatives in the province of East Java, especially in terms of remaining operating results.  This information can be used as a reference for cooperatives and the government in formulating more appropriate strategies and policies in developing cooperatives in the region, as well as encouraging more inclusive and sustainable economic growth.  In the economic structure of this province, there are two types of cooperatives that play an important role, namely sharia cooperatives and conventional cooperatives.  One of the provinces in Indonesia that has a large number of cooperatives is East Java.  Such as consumer cooperatives, savings and loan cooperatives, agricultural cooperatives, farmer cooperatives, fishing cooperatives, credit cooperatives, producer cooperatives, and a large number of other types of cooperatives are among the many types of cooperatives.  In East Java, there are various cooperatives that have succeeded in increasing the welfare of members through good and efficient business management.  Apart from own capital, there is also capital from outside the cooperative which affects the SHU level in East Java Province.

One of the supporters of the Ministry of Tourism and Creative Economy in improving the economy, especially in the field of tourism destinations, namely the Hospitality Industry. The main objective of the hospitality industry is as a means of accommodation for temporary accommodation for guests who come from various places. In competing in the hotel industry, a strong management structure is needed, especially in the human resources (HR) department. The implementation method is carried out through the dedication and assistance method in the Human Resource Development (HRD) and Engineering Administration departments. The results obtained show that the role of the Department of Human Resource Development (HRD) and the Department of Engineering in the hotel industry is an effort to improve the performance and quality of the performance of its employees because they play an important role in the hospitality industry, which aims to increase the productivity of the company's work, because a company can to develop and progress, of course, not only due to capital factors and a strong business strategy, but also great human resources (HR) and also fixing facilities if something is damaged or has an error.

Ankle injuries are among the most common injuries experienced by adolescent soccer players, often caused by poor stability and neuromuscular control. Ankle instability not only affects athletic performance but also increases the risk of recurrent injuries. One effective preventive and rehabilitative approach is dynamic balance training, such as the Star Excursion Balance Test (SEBT). This study aimed to analyze the effect of education and SEBT exercises on ankle stability enhancement in U-15 soccer players at SSB Mandiri Medan. This research employed a pre-experimental design with a one-group pre-test and post-test approach, involving 20 male participants aged 13–15 years. The SEBT training program was conducted for four weeks, with a frequency of three sessions per week. Ankle stability was measured using reach distances in all eight directions of SEBT and the Cumberland Ankle Instability Tool (CAIT) questionnaire. Data were analyzed using a paired t-test to compare pre- and post-intervention results. The findings showed a significant improvement in SEBT reach scores (p < 0.05) and increased CAIT scores, indicating enhanced functional ankle stability. These results suggest that structured education and SEBT training can serve as an effective strategy for injury prevention and performance enhancement in young soccer athletes.