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Mikael Meikal Telaumbanua; Witeanus Halawa; Yaatulo Tafonao; Bayu Teta

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of Brand Trust and Product Quality on the Purchase Decision of Bottled Drinking Water (AMDK) brand Le Minerale in Medan Petisah District. The research method used is quantitative with a multiple linear regression approach. The sample consisted of 70 respondents selected using accidental sampling technique. Data were collected through questionnaires and analyzed using validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and determination test (Adjusted R Square). The results show that Brand Trust and Product Quality have a positive and significant effect both partially and simultaneously on Purchase Decision. The Adjusted R Square value of 0.441 indicates that these two variables explain 44.1% of the variation in purchase decisions, while the remaining 55.9% is influenced by other factors outside the research model.

Siti Nurhaliza; Julianto Hutasuhut; Anggia Sari Lubis; Muhammad Rahmat

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

This research is motivated by the importance of human resource management through job transfers, increasing professional competence, and extrinsic motivation to improve employee performance, especially in the plantation sector. PTPN IV Regional II Kebun Limau Mungkur is a state-owned company that prioritizes AKHLAK values in its management practices. The main objective of this study is to analyze the effect of job transfers, professional competence, and extrinsic motivation on employee performance. The research approach used is quantitative associative with multiple linear regression analysis method. The population in this study were all employees of PTPN IV Regional II Kebun Limau Mungkur totaling 125 people, with a sample of 95 respondents determined by the Slovin formula. Data collection techniques were carried out through field studies, documentation, and questionnaire distribution. Data analysis was carried out by testing validity, reliability, classical assumption tests, and multiple linear regression using the SPSS program. The results of the study showed that partially, job transfers, professional competence, and extrinsic motivation each had a positive and significant effect on employee performance. Meanwhile, simultaneously the three variables also had a significant effect on employee performance. This finding emphasizes the importance of implementing appropriate HR management policies to support company productivity and sustainability.

Divya Salsabilla Vemala Putri; Andriyani Andriyani; Nurmala Lusida

Antigen : Jurnal Kesehatan Masyarakat dan Ilmu Gizi 2025 LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

Adolescence is a transition from childhood to adulthood that experiences development of access to enter the adult phase including the function of reproduvtive organs. Deviant sexual behavior usually occurs among adolescents who have less knowledge of reproductive health and up finding out through peers or the internet whose truth is not yet know. Lack of information in this aspect encourges sexual behavior, which leads to unwanted pregnancies and sexually transmitted diseases, as well as mental disorders. The purpose of this study was to determine the relationship between reproductive health knowledge and adolescent sexual behavior. The method used is a quantitative or cross-sectional approach, involving several respondents who were selected purposively. The research instrument was  a standardized questionnaire that passed the validity and reability test. The results showed a relationship between the level of reproductive health knowledge and sexual behavior in adolescents, where adolescents who have broader insights show good or responsible sexual behavior. From the research result, it is concluded that there is a need for a comprehensive reproductive health education program for adolscents in schools, families, and social environments to build safe sexual behavior.  

Roma Agnesia Pasaribu; Hendrik Putra Lombu; Bayu Teta

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

This study aims to analyze the influence of Online Customer Review and Online Customer Rating on the Loyalty of Gen Z consumers on the Shopee e-commerce platform in Medan City. The research method used is quantitative with a sample size of 55 respondents. Data were analyzed using multiple linear regression with the assistance of SPSS version 26. Validity and reliability tests indicated that the research instruments were valid and reliable. Classical assumption tests, including normality, multicollinearity, and heteroscedasticity, were met. The regression analysis results showed that Online Customer Review and Online Customer Rating have a positive and significant effect on Consumer Loyalty, both partially and simultaneously. The Adjusted R Square value of 0.263 indicates that these two variables explain 26.3% of the variation in consumer loyalty.

Nurrohmah, Faiza Intan; Wartoyo, Wartoyo; Sari, Ama Farida

Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan 2025 Prodi PPKn Universitas Slamet Riyadi

ABSTRAK Tujuan penelitian ini untuk mengetahui bentuk kegiatan yang dilakukan ekstrakurikuler KIR SMK Negeri 1 Mojosongo yang dapat menguatkan kreativitas dan berpikir kritis pada anggota KIR. Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Strategi penelitian ini menggunakan pendekatan studi analisis. Subjek penelitian ini adalah waka kesiswaan, pembina, dan anggota ekstrakurikuler kelompok ilmiah remaja. Teknik pengumpulan data meliputi observasi, wawancara dan dokumentasi. Uji keabsahannya menggunakan triangulasi sumber dan triangulasi metode. Data penelitian dianalisis menggunakan teknik deskriptif kualitatif dengan model analisis interaktif. Hasil penelitian ini dapat disimpulkan bahwa bentuk kegiatan yang dilakukan di ekstrakurikuler KIR meliputi kegiatan penelitian dan perlombaan. Dalam tahapan kegiatan penelitian telah memuat kelima indikator penguatan berpikir kritis yaitu ketrampilan menganalisis pada kegiatan pengujian, ketrampilan mensintesis/menggabungkan pada kegiatan perolehan informasi dari jurnal, ketrampilan memecahkan masalah, ketrampilan menyimpulkan serta ketrampilan mengevalusi pada setiap tahapan penelitian. Selain itu kreativitas para anggota selalu diasah dengan kegiatan penemuan ide/tema penelitian yang akan dilakukan. Kata Kunci : Kreativitas, Berpikir Kritis, Kelompok Ilmiah Remaja ABSTRACT The purpose of this study was to determine the form of extracurricular activities carried out by SMK N 1 Mojosongo KIR which can strengthen creativity and critical thinking in KIR members. This research method was a qualitative descriptive method. The research strategy used was an analysis study. The subjects of this study were the vice principal of student affairs, the supervisor, and members of the extracurricular youth scientific group. Data collection techniques include observation, interviews and documentation. The validity test of the data used was by using source triangulation and method triangulation. The research data was analyzed using qualitative descriptive techniques with an interactive analysis model. The results of this study could be concluded that the forms of activities carried out in the KIR extracurricular were research and competition activities. In the research activity stage, there are 5 indicators of strengthening critical thinking such as analytical skills in testing activities, synthesis skills/combining information acquisition activities from journals, problem-solving skills, conclusion skills and evaluation skills for each stage of the research. In addition, the creativity of the members is always honed through activities to find ideas/themes for research to be carried out. Keywords : Creativity, Critical Thinking, Youth Scientific Group

Nur Oktavia, Bella; Sutoyo, Sutoyo; Trisiana, Anita

Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan 2025 Prodi PPKn Universitas Slamet Riyadi

Tujuan penelitian ini: 1) Untuk menganalisis game edukasi "KARISMA" dalam pembentukan karakter Merdeka Belajar pada siswa kelas VIII SMP Negeri 18 Surakarta tahun ajaran 2024 / 2025. 2)  Untuk mendeskripsikan persepsi siswa kelas VIII SMP Negeri 18 Surakarta dalam penggunaan game edukasi "KARISMA" dalam pembelajaran pada tahun ajaran  tahun ajaran 2024 / 2025. Bentuk  penelitian ini menggunakan metode penelitian deskripsi kualitatif. Subjek penelitian ini melibatkan guru PPKn kelas VIII dan siswa kelas VIII. Sumber data yang digunakan sumber primer dan sumber data sekunder. Teknik pengumpulan data yang digunakan adalah observasi, wawancara, dokumentasi. Uji keabsahan dilakukan dengan triangulasi sumber dan triangulasi metode. Data dalam penelitian ini dianalisis menggunakan teknik deskripsif kualitatif dengan model analisis interaktif. Hasil penelitian ini dapat disimpulkan: 1) Game edukasi "KARISMA" memiliki kontribusi positif terhadap pembentukan karakter Merdeka Belajar pada siswa kelas VIII SMP Negeri 18 Surakarta tahun ajaran 2024/2025. Game ini dirancang untuk menerapkan nilai-nilai karakter sesuai dengan Profil Pelajar Pancasila yang sejalan dengan prinsip-prinsip Kurikulum Merdeka Belajar. 2)  Persepsi siswa kelas VIII SMP Negeri 18 Surakarta terhadap penggunaan game edukasi "KARISMA" dalam pembelajaran cenderung positif. Persepsi siswa pada game ini sebagai media pembelajaran yang inovatif, menarik, dan relevan dengan kebutuhan siswa. Game "KARISMA" tidak hanya meningkatkan pemahaman siswa terhadap materi pembelajaran, tetapi juga memotivasi mereka untuk lebih aktif, kreatif, dan mandiri dalam belajar. Kata Kunci : Persepsi, Game Edukasi, “KARISMA”     The objectives of this study were: 1) To analyze the educational game "KARISMA" in the developing Merdeka Belajar characters in class VIII students of SMP Negeri 18 Surakarta in the 2024/2025 academic year. 2) To describe the perceptions of class VIII students of SMP Negeri 18 Surakarta in the use of the educational game "KARISMA" in the 2024/2025 academic year. This research method is qualitative descriptive. The subjects of this study were civics teachers in grade and students in grade VIII. The data sources used are primary sources and secondary data sources. Data collection techniques used were through observation, interviews, documentation. Data validity testing was carried out using source triangulation and methods triangulation. The data in this study were analyzed using qualitative descriptive techniques with an interactive analysis model. The results of this study  could be e concluded: 1) The educational game "KARISMA" has a positive contribution to the development of the Merdeka Belajar character in students in class VIII students of SMP Negeri 18 Surakarta in the 2024/2025 academic year. This game is designed to apply  character values ​​in accordance with the Profil Pelajar Pancasila which was in accordance  with the principles of the Merdeka Belajar Curriculum. 2) The perception of students in class VIII towards the use of the educational game "KARISMA" in tended to be positive. The Students' perceptions of this game as an innovative, interesting, and relevant learning media to students' needs. The "KARISMA" game not only improves students' understanding of the learning material, but also motivates them to be more active, creative, and independent in learning. Keywords: Perception, Educational Game, "KARISMA"

Mia Febriyanti; Itat Tatmimah; Muzayyanah

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

This study investigated the influence of financial report preparation skills, financial literacy, and accounting information systems on the performance of micro, small, and medium enterprises (MSMEs) in Cirebon Regency. The research adopted a quantitative approach with a causal associative design. Data were collected through closed-ended questionnaires distributed to 100 culinary-sector MSMEs selected using purposive sampling. The data analysis involved validity and reliability testing, classical assumption tests, and multiple linear regression. The findings revealed that financial report preparation skills, financial literacy, and accounting information systems had both partial and simultaneous positive effects on MSME performance. Specifically, the ability to prepare financial statements and the use of accounting systems significantly enhanced operational efficiency and financial outcomes, while financial literacy contributed to better financial decision-making. The study concluded that improving financial competencies and adopting technology-based accounting practices are key drivers for strengthening MSME performance in the region

Wardiyanti, Yuanisa; trisiana, anita; Sari, Ama Farida

Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan 2025 Prodi PPKn Universitas Slamet Riyadi

The purpose of this study is (1) to understand the ways and applications to improve the character of civic disposition-based manners  in grade XI students at Colomadu High School, (2) for what are the obstacles when improving the character of civic disposition-based manners  in grade XI students through PPKn learning, (3) to find out the efforts to overcome  obstacles in improving the character of students' manners. A qualitative research method with a type of case study that determines the views of the subject studied and observed in detail and in depth. The location of this research is at SMA N Colomadu. This research involved the Principal, Vice Principal for Student Affairs, PPKn Teachers, and Students.  Interviews, documentation, and observations were used in this study. The study uses source triangulation in checking the validity of the data and triangulation techniques to show the suitability of the research material with the reality in the field. The data analysis technique used is an interactive qualitative descriptive model that begins with data collection, data reduction, data display, and conclusion drawn. The results of the study show that (1) the activities carried out by the school are activities with parents such as routine parenting activities, and students are always given motivation, literacy, and spirituality regarding the importance of civic disposition-based manners. (2) The obstacles faced by students do not understand the importance of politeness and cannot sort out negative things on social media and association. (3) Activities carried out as an improvement in the character  of civic disposition-based manners  in PPKn learning are by using project-based methods or analyzing case studies to improve students' polite character. They are given direction and guidance so that they have a good relationship and have morals that are in accordance with manners. Keywords: Character of Manners, Civic Disposition, Students, PPKn Learning  

Irma Yunita; Hendra Pratama

SOSIAL: Jurnal Ilmiah Pendidikan IPS 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Learning media are physical tools that deliver information or learning materials to students. Educational videos have become one of the aids used in teaching and learning activities. These videos can support the learning process by conveying materials through the use of technology. Therefore, the researcher was interested in developing a medium that can be both heard and seen by students to help them better understand the subject matter. This study employed a Research and Development (R&D) approach using the Borg & Gall development model, which consists of ten development steps. The development process included initial information gathering, planning, initial product development, expert validation tests, initial product revisions, small-scale testing, second product revisions, large-scale field testing, final product refinement, and product dissemination. The results showed that the validity test of the learning media yielded a percentage of 94% from media experts, 96% from subject matter experts, 94% from language experts, and 94% from teachers. Meanwhile, the product effectiveness test using a Paired Sample T-Test showed a significance value of 0.000, which is lower than the threshold of 0.05. This indicates that the alternative hypothesis is accepted, proving a significant difference in student learning outcomes before and after using the educational video. Therefore, it can be concluded that the educational video on "Human Needs and Resource Scarcity" for Grade VII Social Studies is valid according to experts and effective in improving student learning outcomes.

Khoiron Tamami; Dyah Octarina Susanti; Nuzulia Kumala Sari

Doktrin: Jurnal Dunia Ilmu Hukum dan Politik 2025 International Forum of Researchers and Lecturers

This study aims to analyze the application of the legal principle of utility (kemanfaatan hukum) in relation to the inclusion of the phrase Basmallah at the beginning of authentic deeds in Murabahah financing contracts. In notarial practice, it has been found that certain notaries include the phrase “Bismillahirrahmanirrahim” at the beginning of the redaction of Islamic financing deeds. However, the form and structure of authentic deeds are explicitly regulated in Article 38 of the Notary Act (UUJN), which serves as the normative reference for notaries in drafting legally binding deeds. According to Article 1868 of the Indonesian Civil Code (KUHPerdata), an authentic deed is a document drafted in a format prescribed by law, created by or before a public official authorized for such matters, and executed at a place designated by law. Therefore, the inclusion of the Basmallah, which is not stipulated in the formal structure of deeds, may pose legal issues as it can be deemed a deviation from formal requirements, potentially undermining the evidentiary strength of the deed. To ensure both the utility and legal certainty of authentic deeds, it is necessary to reaffirm the formal boundaries as outlined in Article 1869 of the Civil Code, so that deeds drawn up by notaries maintain both formal and substantive legal validity. The scope of this study encompasses three main aspects: First, whether the inclusion of the Basmallah at the beginning of a Murabahah financing deed holds legal authenticity; second, to what extent such inclusion aligns with the principle of legal utility.

Thomas Yoito Ady Gawi; Fransisia C S Rani; Muhammad Yasin

Jurnal Riset dan Publikasi Ilmu Ekonomi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of influencer marketing and brand image on tapioca flour purchasing decisions in Surabaya. The research approach used is quantitative, with a sample of 100 respondents through the distribution of questionnaires boldly using Google Form. The sample was selected using convenience sampling techniques, with respondents who were consumers of tapioca flour. The data collected included primary and secondary data. Data analysis was carried out using the Partial Least Square (PLS) method, and involved validity, reliability, and hypothesis testing. The results showed that influencer marketing and brand image had a positive and significant influence on tapioca flour purchasing decisions in the city of Surabaya.

Andarweni Astuti; Ambrosius Heri Krismawanto

The Ministry of Education and Culture in 2022 presents challenges in the education sector. The problem was solved by the government by making the Freedom to Learn Program policy. The purpose of this study: to analyze the time allocation and the theme of the choice of implementation of the P5 independent curriculum and to analyze the principles, benefits, design implementation and management strategy of the P5 independent curriculum at SD Marsudirini Gedangan, Semarang. The method is qualitative with a case study approach, research data uses primary data, data collection techniques by observation, observation, recording observations, and structured interviews, data validity techniques by triangulation of data sources. The findings are that the independent learning curriculum is quite fun and does not make it difficult for teachers and students at SD Marsudirini Gedangan. Uncertainty was felt when the teachers did not know the process for implementing the main harvest in December 2022 and there was no BOS allocation fund to support project implementation. The implication of this research is to provide an overview of the implementation of a fun independent learning curriculum, so that in the 2023/2024 academic year schools are increasingly ready to implement the full learning independent curriculum.    

Andarweni Astuti; Ambrosius Heri Krismawanto

The Ministry of Education and Culture in 2022 presents challenges in the education sector. The problem was solved by the government by making the Freedom to Learn Program policy. The purpose of this study: to analyze the time allocation and the theme of the choice of implementation of the P5 independent curriculum and to analyze the principles, benefits, design implementation and management strategy of the P5 independent curriculum at SD Marsudirini Gedangan, Semarang. The method is qualitative with a case study approach, research data uses primary data, data collection techniques by observation, observation, recording observations, and structured interviews, data validity techniques by triangulation of data sources. The findings are that the independent learning curriculum is quite fun and does not make it difficult for teachers and students at SD Marsudirini Gedangan. Uncertainty was felt when the teachers did not know the process for implementing the main harvest in December 2022 and there was no BOS allocation fund to support project implementation. The implication of this research is to provide an overview of the implementation of a fun independent learning curriculum, so that in the 2023/2024 academic year schools are increasingly ready to implement the full learning independent curriculum.    

Meri Erania Elkosi; Ani Widayati

International Journal of Educational Evaluation and Policy Analysis 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to analyze the role of digital literacy, self-regulation, and independent learning in enhancing the understanding of Technological, Pedagogical, and Content Knowledge (TPACK) among Economics Education students. The research employed a quantitative approach with a survey design. Data were collected using a four-point Likert-scale questionnaire administered to 237 students selected from a total population of 588 Economics Education students from the 2020–2023 cohorts. The research instruments were tested for validity and reliability, while data analysis was conducted using classical assumption tests and multiple linear regression. The findings reveal that digital literacy, self-regulation, and independent learning each have a positive and significant effect on students’ understanding of TPACK (p-value < 0.05). Simultaneously, these three variables exert a significant combined influence, with a coefficient of determination (R²) of 0.723, indicating that 72.3% of the variance in TPACK understanding can be explained by these independent variables. These findings emphasize that digital literacy is the most dominant factor supporting students’ readiness as prospective economics teachers who can adapt to advancements in educational technology.

Yulia Christy Shintara Aruan; Suci Ramadani; Rahmayanti Rahmayanti

Prosiding Seminar Nasional Ilmu Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The criminal act of falsifying administrative documents related to civil registration is a form of crime that has serious implications for the order of state administration, public trust, and the validity of civil registration data. This study aims to analyse the motives and driving factors of perpetrators in falsifying administrative documents related to civil registration through the application of strain criminology theory. The research method used is normative legal research with a criminological approach, supported by a literature study of relevant laws, regulations, doctrines, literature, and court decisions. The results show that the falsification of administrative documents is influenced by the gap between the cultural goals of society—such as obtaining employment, education, and social status—and the limitations of available legal means. Social pressure, economic conditions, and negative experiences such as frustration and bureaucratic obstacles encourage individuals to commit illegal acts as a form of adaptation. In addition, other contributing factors include weak social control, opportunities created by an ineffective administrative system, and the influence of a permissive social environment on forgery practices. The conclusion of this study confirms that the crime of falsifying administrative documents is not solely an individual problem, but also a structural and systemic one. Therefore, prevention efforts must be comprehensive, not only through strict law enforcement, but also by improving the administrative system, strengthening bureaucratic oversight, and reducing the socio-economic pressures faced by the community.

Wahyu Budi Nugroho; PRASETYO, AGUNG HADI

MALFINA : Maritime Logistics and Financial Journal 2025 Akademi Angkatan Laut

As the Institute of Vocational Education, the Naval Academy has the task of forming a cadets became officer Tanggap, Tanggon and Trengginas. Moreover, AAL also formed Cadets become professional officers so as to face the task - the task in the field assignment. To support these tasks then conducted education and training of the cadets were held for 4 years with details of one year in Magelang Military Academy and three years in the AAL. Hopefully, with four years of education and training, cadets already have the provision of sufficient knowlegdes and skills, so as to become a professional officer who is ready to face a variety of terrain assignment. However, at this time cadets after being elected Lieutenant indirect positions and duties in his unit but had to get additional knowledge and skills through the course of several months of junior officers.According this background, the author examines the extent to which the influence of education and training to the formation of a professional cadets AAL towards World Class Naval Academy. Researchers will carry out research at the Naval Academy in Surabaya. As the subject of this research is the teachers who taught at the Naval Academy. The method used is quantitative method with data collection by distributing a questionnaire / questionnaire of 115 respondents and literature. Collected data is processed, beginning with testing the validity of data that includes test validity and reliability of research instrument, normality test and data analysis consisted of descriptive analysis indicator variables of the study, analysis of the description of the indicator variables of the study, the coefficient of multiple determination (R square) and hypothesis testing. The test results hypothesis states that the value of F count larger than F table (41.393> 3.93), while the significance value obtained was 0,000 that is smaller than the value of the degrees of freedom (0.000 <0.05). Based on the above test the hypothesis can be accepted, it means that independent variables consisted of Education (X1) and exercise (X2) simultaneously significant effect on Professionalism (Y) Cadets Naval Academy. From the analysis of quantitative data will be concluded that the results of research. In conclusion, the researchers delivered a number of recommendations in order to establish the Naval Academy to become a World Class Naval Academy.

Raniasari Bimanti Esthi; Nur Azizah; Sopi Jaelani; Elisabet Simanjuntak; Sinar Mauliza Purnama

Jurnal Pengabdian Sosial dan Kemanusiaan 2025 Lembaga Pengembangan Kinerja Dosen

Social fragmentation within community organizations in Kampung Bojong, Bojongsari Village, Kedungwaringin Subdistrict, Bekasi Regency, has led to social polarization that hinders community cohesion and inclusive participation. This study aims to formulate strategies for strengthening collaboration to build inclusive and equitable organizations. The method used is a qualitative approach with a participatory case study design. Data was collected through participatory observation, in-depth interviews, and focused group discussions (FGDs), using purposive sampling techniques. Analysis was conducted thematically, and validity was ensured through triangulation and member checking. The results indicate that social polarization encompasses aspects of power, age, politics, economics, geography, and symbolism, reflected in exclusion, information inequality, and weak communication. Factors contributing to low collaboration include lack of trust, dominance of central figures, and limited member capacity. Interventions were implemented through a community-based action research model involving dialogue facilitation, collaborative training, and organizational strategy mentoring. Evaluations showed increased cross-group participation, the formation of communication forums, and reduced social tension. This study contributes practically and theoretically to building resilient organizations through participatory and transformative approaches.

Herman Wijaya; Media Listiana Rahayu

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the influence of leverage, profitability, and capital structure on earnings management in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Earnings management has become a central issue in financial reporting, as it reflects managerial discretion in presenting financial information that may not fully align with the company’s actual economic condition. Understanding the determinants of earnings management is therefore essential to enhance transparency, credibility, and stakeholder trust in corporate financial reports. The research employed a quantitative approach using multiple linear regression analysis, with data processed through SPSS version 25. The sample consisted of 104 company-year observations, which were selected using purposive sampling techniques and subsequently refined through outlier testing to ensure data validity and reliability. The independent variables analyzed were leverage, profitability, and capital structure, while earnings management served as the dependent variable. The empirical findings demonstrate that leverage and profitability exert a significant influence on earnings management practices. Specifically, companies with higher leverage tend to engage in earnings management as a mechanism to meet financial obligations and reduce the risk of violating debt covenants. Similarly, higher profitability motivates managers to manipulate earnings in order to sustain investor confidence and maintain a favorable corporate image. In contrast, capital structure is found to have no significant effect on earnings management, indicating that financing decisions between debt and equity may not directly influence managerial behavior in financial reporting. These results highlight the importance of monitoring leverage and profitability indicators as potential predictors of earnings management. For corporate management, the findings suggest the need to implement stronger internal control systems and uphold ethical financial practices. For investors and regulators, the study provides useful insights into assessing company performance beyond reported earnings, thereby supporting more informed decision-making and promoting the integrity of capital markets.

Ardan Adhyanto; Anya Maya Yukana Dewi; Amanda Dhea Margareta; Aisyah Aliya Nazarani; Aliya Wahidatul Janah +1 more

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

This study aims to examine the influence of brand awareness (X1) and brand image (X2) on the purchase intention (Y) of iPhone among students of the Economic Education program at Universitas Sebelas Maret. The background of this study is based on the increasing preference of students towards the iPhone, which holds high exclusivity value and strong brand image, despite being positioned in a premium price segment. This research employs a quantitative approach using a survey method through questionnaires distributed to 83 respondents selected randomly by simple random sampling technique. The research instruments were tested for validity and reliability, and the data were analyzed using multiple linear regression analysis. The results indicate that both X1 and X2 have a significant effect on Y. The implications of these findings suggest that marketing strategies emphasizing the development of a strong and exclusive brand image can enhance consumers’ purchase intention, particularly among students. This study is expected to serve as a reference for marketers in designing effective and targeted promotional strategies for the higher education market segment.

Iqbaal Dwi Fajarianto, Muchamad; Siska, Elmira; Indra, Natal

CiDEA Journal 2025 Universitas 17 Agustus 1945 Semarang

Employee integrity plays an important role in maintaining company trust and reputation. This study aims to analyze the effect of flexibility of working hours and work stress on employee integrity at PT Bank Negara Indonesia Inc. The purpose of this study was to analyze the effect of working hour flexibility and work stress on employee integrity at PT Bank Negara Indonesia Tbk, especially in the DGL (Digital Development) division in the mobile banking team. The research design adopted in this study is quantitative research with a descriptive approach. Data were collected from 33 respondents through questionnaires. The data were analyzed by carrying out instrument tests which include validity and reliability tests, classical assumption tests, then followed by multiple linear regression, partial tests, simultaneous tests and coefficient of determination tests. The results of this study show that partially, flexibility in working hours has a positive and statistically insignificant effect on employee integrity. Job stress has a negative and statistically significant effect on employee integrity. Simultaneously, both variables affect employee integrity at PT Bank Negara Indonesia Tbk. The results of this study have important implications for company management in developing strategies that improve employee integrity.