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Maria Y Aryati Wahyuningrum; Nurul Khotimah; Rini Dwiastutiningsih; Anisah Anisah

DHARMA EKONOMI 2025 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Current digital wallet applications offer easy-to-use features, security levels, and trust by their users. The purpose of this study was to determine the effect of perceived ease of use, perceived security, and perceived trust on interest in using the OVO e-wallet application. The population in this study were people who were interested in using the OVO e-wallet application and had never used the OVO e-wallet application before in the Bekasi area. The sample taken in this study was 100 respondents. The sampling technique used was primary data where data collection was obtained by distributing online questionnaires via Google Form to the public. The test tool used was SPSS with analysis stages, namely validity test, reliability test, classical assumption test, multiple linear regression, t-test, f-test, dominant factor, and coefficient of determination (R2). The results of this study indicate that perceived ease of use, security, and trust have a partial effect on interest in use. Perception of ease of use, security, and trust have a simultaneous effect on interest in use of the OVO e-wallet application.  

Ni Putu Linda Novita Dewi; I Ketut Suryanawa

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

The rapid development of information technology has encouraged Village Credit Institutions (LPDs) to adopt Accounting Information Systems (AIS) as an effort to enhance operational efficiency and effectiveness. However, the implementation of AIS in several LPDs in Abiansemal District still faces various challenges, such as data input errors and lack of system integration. This study aims to analyze the influence of system development formalization, organizational size, user involvement, training and education, as well as personal technical skills on the performance of accounting information systems. The research method used is quantitative with a survey approach. The sample consists of 96 respondents, comprising leaders and managers of 32 active LPDs in Abiansemal District, Badung Regency. The data analysis techniques include validity and reliability tests, classical assumption tests, multiple linear regression analysis, coefficient of determination test, F-test, and t-test using SPSS software. The results show that all five independent variables—system development formalization, organizational size, user involvement, training and education, and personal technical skills—have a simultaneous and partial positive and significant influence on the performance of accounting information systems. The coefficient of determination indicates that 55.8% of the variation in AIS performance can be explained by these five variables.

I Gusti Ayu Muni Sri Cahyanti; Ni Nyoman Yuliarmi

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

The lontar leaf stitching home industry is a micro-enterprise that produces various types of crafts made from lontar leaves, commonly used in traditional and religious ceremonies. This industry plays a significant role in the local economy and cultural preservation. The objectives of this study are: (1) to analyze the simultaneous effect of capital, raw materials, working hours, and business duration on the income of lontar leaf stitching home industries in Sibetan Village, Karangasem Regency; and (2) to analyze the partial effect of capital, raw materials, working hours, and business duration on the income of these industries. The population of the study consists of all 50 lontar leaf stitching home industries in Sibetan Village. A saturated sampling technique was used, meaning the entire population was taken as the sample. The data were analyzed using multiple linear regression analysis with the assistance of SPSS version 26. The results show that capital, raw materials, working hours, and business duration simultaneously have a significant effect on income, accounting for 96.8 percent of the variance. Partially, each of these variables also has a positive and significant effect on income. It is recommended that artisans manage their capital efficiently—including utilizing financing from village credit institutions (LPDs)—select quality raw materials, optimize working hours, and leverage business experience through support from village-owned enterprises (BUMDes) to expand marketing and increase income.

Heru Yulianto

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of Digital Customer Experience (DCE) and Customer Engagement (CE) on Brand Loyalty (BL) among Generation Z, a digital-native cohort that plays a strategic role in shaping market dynamics in the digital era. Using a quantitative explanatory research design, data were collected through a structured questionnaire employing a 5-point Likert scale, distributed to 100 purposively selected respondents aged 18–27 who actively interact with brands through digital platforms. Multiple linear regression analysis was applied with SPSS software to test the hypotheses. The results reveal that Digital Customer Experience has a positive and significant impact on Brand Loyalty, indicating that seamless, personalized, and satisfying digital interactions enhance consumer loyalty. Similarly, Customer Engagement exerts a positive and significant influence on Brand Loyalty, emphasizing the role of active customer participation in strengthening emotional attachment and long-term commitment to brands. Jointly, both variables explain over 70% of the variation in Brand Loyalty, underscoring their synergistic effect in driving repurchase intention and advocacy behaviors among Generation Z. The findings provide both theoretical implications for enriching the customer experience–engagement–loyalty framework and practical guidance for marketers to optimize digital touchpoints, foster interactive engagement, and design loyalty-driven strategies tailored to Generation Z’s behavioral patterns in the digital marketplace.

Thisya Audina; Agrianti Komalasari; Rona Majidah

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

This study aims to analyze the effect of Corporate Governance on Integrated Reporting (IR) in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Corporate Governance is measured using three indicators: Corporate Governance Perception Index (CGPI) score, the number of board of directors, and the number of audit committee members. Integrated Reporting is assessed based on the seven elements recommended by the International Integrated Reporting Council (IIRC). The sample was selected using purposive sampling, resulting in 55 SOEs. The data were analyzed using multiple linear regression with the aid of SPSS. The results show that CGPI and the board of directors have a positive and significant effect on Integrated Reporting, while the audit committee has no significant effect. These findings support agency theory, indicating that strong corporate governance plays an essential role in promoting transparency and accountability in reporting. The study implies the need to strengthen governance structures and encourages regulators to consider adopting IR as a future reporting standard.

Maria Teofilda Albina; Wilhelmina Mitan; Amanda Yecci Noeng

Proceeding of the International Conference on Economics, Accounting, and Taxation 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of systematic risk and stock liquidity on stock returns. This study is an associative study with a clause approach. The variables used are independent variables, namely systematic risk and liquidity, and the dependent variable, namely stock returns. The population of this study is banking companies listed on the Indonesia Stock Exchange for 5 years (2019 - 2023). The sampling method uses a purposive sampling method with a sample size of 41 companies. The type of data used is secondary data with data collection techniques through documentation. The data analysis technique uses multiple linear regression analysis with the analysis tool used for testing is the Statistical Program for Social Science (SPSS) 25. The results of statistical tests show that systematic risk partially affects the level of stock returns, and liquidity also affects the level of stock returns. Then the results of simultaneous testing show that the variables systematic risk and stock liquidity affect the level of stock returns.  

Ni Putu Alit Febrianti; I Ketut Suryanawa; Ni Putu Sri Harta Mimba; Ni Made Dwi Ratnadi

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

Firm value represents the long-term goal of a company, reflecting the prosperity of its stakeholders. One factor indicated to influence firm value is corporate responsibility performance in managing business operational risks, particularly through the implementation and disclosure of Environmental, Social, and Governance (ESG) performance. During the COVID-19 pandemic, the Indonesian government allocated State Capital Participation (PMN) to affected state-owned enterprises (SOEs), which was expected to contribute to the revitalization of national economic recovery. This study aims to analyze the effect of ESG performance on firm value in both SOEs and non-SOEs listed on the Indonesia Stock Exchange during the 2020–2023 period. Stakeholder theory and signaling theory are used as the theoretical frameworks for analyzing and interpreting the research findings. The sample consisted of 28 observations for SOEs and 152 for non-SOEs, selected using purposive sampling. Firm value was measured using the Tobin’s Q ratio, while ESG performance was assessed based on Refinitiv scores. The data were analyzed using independent sample t-tests and multiple linear regression analysis with SPSS version 29. The results show significant mean differences in environmental and social performance between SOEs and non-SOEs, while governance performance did not differ significantly. Social and governance performance had a significant positive effect on firm value in both SOEs and non-SOEs. However, environmental performance had a significantly positive effect only in non-SOEs and a significantly negative effect in SOEs. Thus, the environmental performance strategies implemented by non-SOEs could serve as valuable lessons for SOEs.

Kiki Septia Ihwan; Nency Revalina; Gagah Rayi Farius; Azka Khaylila Kanz; Alya Carmelia Andhini

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

Investment interest in electric vehicles (EVs) in Indonesia remains relatively low despite its great potential to support the transition to clean energy. This study aims to analyze the influence of government incentives, price value perception, and environmental awareness on investment interest in electric vehicles. This research uses a quantitative approach with a survey method involving 120 respondents in the Jabodetabek area. The data were analyzed using multiple linear regression with the help of SPSS. The results show that all three independent variables—government incentives, price value, and environmental awareness—have a significant effect on investment interest, both partially and simultaneously. Among these factors, environmental awareness has the most dominant influence. The instruments used were proven valid and reliable, and the regression analysis met all the classical statistical assumptions. These findings indicate that policy support, perception of long-term benefits, and environmental concern are important factors in increasing public interest in investing in clean energy-based vehicles. This study is expected to serve as a reference for the government and industry players in designing strategies to develop the electric vehicle market in Indonesia.

Dwi Rahmadani; Anindia Jovita Br Ginting; Yulie Aisyah Binrany; Azahra Salwa Amani; Ivo Selvia Agusti

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

This study aims to analyze the effect of product arrangement on consumer purchasing decisions at Alfamidi Jl. Tuasan, Medan. Product arrangement is a crucial visual merchandising strategy in the modern retail industry to attract consumer attention and increase sales. The study used a quantitative approach with an associative method, involving 30 respondents selected through accidental sampling techniques. Data were collected using a questionnaire with a 5-point Likert scale and analyzed using simple linear regression with the help of SPSS version 25. The results showed that product arrangement had a positive and significant effect on consumer purchasing decisions with a coefficient of determination (R²) of 90.2%. The regression equation Y = 1.245 + 0.675X shows that every one unit increase in product arrangement will increase purchasing decisions by 0.675 units. The t-test produced a calculated t value of 16.071> t table 2.048 with a significance of 0.000 <0.05, confirming the research hypothesis. This finding confirms that product layout elements such as ease of access, visual appeal, and layout comfort play a vital role in influencing consumer behavior and increasing the effectiveness of retail marketing strategies.

Aprilia Trilaksmiati; Eny Haryati; Aris Sunarya; Dandy Patrija W

Jurnal Insan Pendidikan dan Sosial Humaniora 2025 International Forum of Researchers and Lecturers

Immigration services are a crucial part of public administration, playing a significant role in population mobility and immigration permit management. Evaluating public satisfaction with immigration services is essential to ensure optimal service quality. This study aims to analyze the level of public satisfaction and the key factors contributing to satisfaction with services at the Class I Special Immigration Office TPI Surabaya. A quantitative approach with a survey method was used to collect data from 1937 respondents who had received immigration services. Data analysis was conducted using the Public Satisfaction Index (IKM) technique and factor analysis with IBM SPSS 26 to identify dominant variables. The results indicate that immigration services received a high IKM score, though certain indicators require improvement, such as procedural clarity, processing time efficiency, and infrastructure. Factor analysis reveals that information availability, service fees, and officer responsiveness are the primary factors influencing public satisfaction. Based on these findings, enhancing service transparency, digitizing administrative processes, and optimizing the complaint management system are recommended strategies. The implementation of data-driven service improvements is expected to enhance immigration service quality and strengthen public trust in immigration institutions.

Nurul Mawaddah Warahamh; Hendri Azwar

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

This study discusses how Career Development influences Job Satisfaction at Aston Batam Hotel and Residence, where this study is motivated by employee complaints obtained from observation results questionnaires and data obtained from the research location. The purpose of this study is determine how much influence Career Development has on Job Satisfaction at Aston Batam Hotel and Reseidence. The type research used is quantitative descriptive with a sampling technique using total sampling applied to 102 respondents at Aston Batam Hotel and Residence. The data Collection technique used questionnaire with skala likert which has been tested for validity and reliability. Data analysis technique consist of data description, analysis requirements test with normality test, homogeneity test, and linearity test, and hypothesis test with simple linear regression test using SPSS version 26.00. The results of this study are Career Development is included in the good category with a respondent achievement level of 80.67%, and Job Satisfaction with a respondent achievement level of 82.19%, included in the good category. The results of the determination coefficient or R Square of 0.395 were obtained, which means that there is an influence of career development on job satisfaction of 39.5% and 60.5% is influenced by other factors not explained in this study.

Fera Tumandung

VitaMedica : Jurnal Rumpun Kesehatan Umum 2025 STIKES Columbia Asia Medan

Every individual who experiences a change in role in social responsibility including being a prisoner mostly experiences psychological problems, one of which is stress and the effect of stress shown is anxiety, as a result of anxiety that cannot be handled, it has an impact on disturbing individual sleep patterns. The purpose of this study was to determine the relationship between anxiety and the quality of sleep of detainees at the Bitung District Attorney's Office. This research method is observational analytic research with a Cross Sectional study design. The sample taken amounted to 45  respondents using Purposive sampling. Data collection using a questionnaire sheet. The collected data were processed using the IBM SPSS Version 23 computer. For the analysis test using Spearman Rho with a level of significance (α < 0.05). Spearman Rho statistical test obtained a value ≤ ρ = 0.001 (α <0.005). This means that Ha is accepted or there is a significant relationship between the relationship between anxiety and the quality of sleep of detainees at the Bitung District Attorney's Office. This study found a relationship between anxiety and the quality of sleep of detainees at the Bitung District Attorney's Office. Suggestions for the results of this study to all respondents to be able to control the anxiety experienced by increasing spiritual activities so that anxiety does not become a contributing factor to sleep disorders.

Grace Mariana Makdalena; Galih Supraja; Tia Novira Sucipto

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

This study aims to analyze the influence of the Sales Accounting Information System and the Cash Receipt Accounting Information System on Internal Control at PT Alfa Scorpii, Bilal Branch. The population in this study was 38 employees, with a sampling technique using the census method, so that the entire population was used as a research sample. The approach used in this study is quantitative associative, with data analysis techniques using Multiple Linear Regression Analysis. Data processing was carried out using SPSS version 23. The results of the study indicate that the Sales Accounting Information System has a partial positive effect on Internal Control. In addition, the Cash Receipt Accounting Information System also has a partial positive effect on Internal Control. Simultaneously, the Sales Accounting Information System and the Cash Receipt Accounting Information System have a positive and significant effect on Internal Control.

Abdulkadhim Kareem Abbood Zerjawi

Jurnal Riset Ilmu Farmasi dan Kesehatan 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Oxidative stress is caused by regular smoking. If oxidative stress is higher than the level of antioxidants, there is said to be oxidative stress. SOD, CAT and GPx enzymes in the plasma help to reduce the harm caused by oxidative stress. This study aimed to discover if smoking regularly had any impact on the enzymes found in adults. A total of 120 people, with 60 chronic smokers and 60 nonsmokers, took part in the study and each group of 60 had equal numbers of men and women. All donors of blood and plasma had their levels of SOD, CAT and GPx checked using regular spectrophotometric procedures. I carried out the analysis using SPSS software version 26.0. The levels of SOD (1.82 ± 0.29 U/mL), CAT (31.5 ± 4.8 IU/mL) and GPx (3.21 ± 0.52 IU/mL) were lower in smokers compared to non-smokers. The gender levels showed the same effect on the study results as the smoking levels and did not interact with one another. Generally, regular smoking can decrease the amount of this enzyme working in plasma, so the body becomes less able to protect itself from oxidation for both men and women. It indicates that smoking leads to a health issue and advises taking actions to decrease risks for smokers.  

Rizqi Anggun Kharisma; Khofifatu Rohmah Adi

Jurnal Insan Pendidikan dan Sosial Humaniora 2025 International Forum of Researchers and Lecturers

This study aims to determine the influence of digital comic learning media KLIK (Financial Literacy Comics) on cognitive learning outcomes in social studies subjects of grade VII students of SMP Negeri 22 Malang. The approach used in this study is a quantitative approach. The type of research used is an experimental type of research with a Posttest Only Control Group Design research design. The population in this study is all grade VII students of SMP Negeri 22 Malang with the sample used, namely grade VII B students as the experimental class and grade VII G as the control class. The instrument used to measure students' cognitive learning outcomes is test questions. The data analysis techniques used in this study were data instrument tests with validity tests and reliability tests, prerequisite tests with normality tests and homogeneity tests, and hypothesis tests using t-tests. The results of the study showed that there was a partial influence of digital comic learning media KLIK (Financial Literacy Comics) on students' cognitive learning outcomes. This is evidenced by the results of data analysis with the help  of SPSS 22 for Windows which shows 0.000 < 0.05 which means that H0 is rejected and H1 is accepted.

Isnawati Abas; Radia Hafid; Ardiansyah Ardiansyah; Melizubaida Mahmud; Agil Bahsoan

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

This study aims to determine the effect of the number of MSME units and the labor force on economic growth (GRDP) in Gorontalo City. The study method used is quantitative, with data analysis techniques employing classical assumption test and hypothesis testing, and analyzing the data using multiple linear regression analysis with the assistance of IBM SPSS 21 software. The data used in this study include secondary data obtained from the Statistics of Gorontalo City and the Department of Manpower, Cooperatives, and MSMEs of Gorontalo City. This study consists of a dependent variable, which is the economic growth (GRDP) of Gorontalo City, and independent variables, which are the number of MSME units and the labor force during the period of 2020-2024. The results indicate that simultaneously, the variables of the number of MSME units and the labor force affect economic growth (GRDP) in Gorontalo City significantly. The variable of the number of MSME units, when considered individually, has a positive and significant effect onn economic growth (GRDP) in Gorontalo City. Meanwhile, the labor force variable has a positive and significant effect economic growth (GRDP) in Gorontalo City.

Andrika Aldi; Violintikha Harmawan

Jurnal Pariwisata Indonesia 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The purpose of this study was to find out how service quality affects customer happiness at Kelokopi Batusangkar, which was shown by comments about unsteady Wi-Fi connections, uneven drink tastes, and slow service from staff who didn't know the menu.  What the study aims to do is show how service quality affects customer happiness.  A non-probability picking method was used to select 370 people for the study, which used a detailed quantitative approach and a cause correlation method.  A Likert-scale questionnaire that had been checked for validity and reliability was used to collect data, and SPSS 24.00 was used to analyze the results.The findings showed that 83% of people were satisfied with the service quality and 78% were satisfied with the service quality.  Only 31.2% of customer happiness was caused by service quality; the other 69.8% was caused by other things.

Farah Aprilia Deswinta Hasyim

Jurnal Kesehatan dan Kedokteran 2025 Lembaga Pengembangan Kinerja Dosen

Premature rupture of membranes is the breaking of the membranes before there are signs of labour. The incidence of premature rupture of membranes occurs in 10-12% of all pregnancies. In a term pregnancy, the incidence is 6-19%, while in preterm pregnancy it is 2-5%. The purpose of this study was to find out the effect of education using booklet media on the knowledge of primigravida mothers regarding premature rupture of membranes in the working area of the Mubune Health Centre, West Likupang District. The research was conducted using the One Group Pre-test - Post-test Design research method. The sample of respondents was 24 respondents using purposive sampling technique. Data collection using questionnaires and observations. Furthermore, the data that has been collected was processed by running the SPSS version 26 program to be analysed with the Wilcoxon Signed Rank Test statistical test. The results showed that most of the primigravida mothers before being given education had poor knowledge. After being given education through booklet media, most respondents had good knowledge. The results of the Wilcoxon Signed Rank Test test obtained the value of Asymp. Sig (2-tailed) is smaller than the alpha value (α) 0.05.

Teuku Ali Wabiansyah; Elly Kusumawati; Anak Agung Istri Sri Wahyuni; Rizqi Aini Rakhman

Jurnal Riset Rumpun Ilmu Teknik 2025 Pusat riset dan Inovasi Nasional

The Influence of Dry Bulk Cargo Discharge Activities on the Occurrence of Short Cargo at PT. Terminal Trluk Lamong Dry bulk unloading activities using grab ship unloaders (GSU) and conveyors often result in an unloading process that differs from the specified loading plan, resulting in a quantity of dry bulk cargo that is lower than stated in the document, known as short cargo.This research uses an associative quantitative method to determine the relationship between loading duration (X1), cargo volume (X2), and short cargo (Y), as well as the simultaneous influence of each factor on short cargo. Multiple linear regression data analysis techniques are used to test the hypothesis, and the data are processed using the SPSS version 27 program. The results showed that unloading duration and cargo volume have a significant, though partial, effect on short cargo. They have an influence of 176.5% and 0.6%, respectively. The variables of loading duration and cargo volume cause short cargo to occur simultaneously. Thus, each factor has an 85.2% simultaneous influence on short cargo, while the remaining 14.8% is influenced by factors outside the scope of the study.

I Komang Mirawardani; Andi Mustika Amin; Rezky Amalia Hamka; Agung Widhi Kurniawan; Muhammad Ilham Wardhana Haerudin

Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah (JUPIEKES) 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to determine the effect of work motivation and compensation on employee work discipline. This research is quantitative research with a descriptive approach and multiple linear regression analysis. Data collection techniques with observation, interviews, questionnaires, and documentation. The population in this study were 44 people, who also became the sample in this study with the sampling technique using saturated sampling. The data analysis technique used is multiple linear regression analysis using SPSS 26 software, to test the effect of work motivation and compensation variables on work discipline. The results of this study indicate that work motivation and compensation have a positive and significant effect on employee work discipline, partially and simultaneously. This study shows that the better the work motivation and compensation, the more employee discipline increases at the Burau Electronic Source Store.