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Widya Evriyani Putri; Zul Afdi Saputra; Safuridar Safuridar

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

This study aims to examine the influence of investment, labor, and unemployment rates on economic growth in Aceh Province. Economic growth is one of the main indicators in assessing the success of a region's development, so it is important to understand the factors that can influence it. The data used in this study are secondary data in the form of annual data for the period 2009–2023 obtained from the Central Statistics Agency (BPS) of Aceh Province and several related institutions. Data analysis was conducted using the multiple linear regression method with a time series approach. The results of the analysis show that the investment variable has a positive and significant influence on economic growth in Aceh Province, indicating that increased investment can encourage increased regional economic output. The labor variable also has a positive influence on economic growth, although its significance is lower compared to investment. Meanwhile, the unemployment variable has a negative and significant influence on economic growth, which means that increasing unemployment rates can suppress the rate of economic growth in Aceh Province.

Siti Nur Isnaini; Wulan Purnamasari

Employee welfare is an important element in the success and sustainability of an organization. This study aims to analyze the influence of leadership style, communication, and organizational culture on employee welfare at PT Bintang Teknik Nyata Sukodono, Sidoarjo. Leadership style emphasizes the leader's ability to create a clear and strategic vision of the future to empower employees. Communication in an organization includes the effectiveness of information delivery, openness, and two-way communication between leaders and employees. Meanwhile, organizational culture includes shared values, behavioral norms, and adaptation to change that shape interaction patterns within the organization. This study uses a quantitative approach with a survey method, involving all employees of PT Bintang Teknik Nyata as respondents. Data were collected through a questionnaire designed to measure indicators of leadership style, communication, organizational culture, and employee welfare. The analysis was carried out using multiple linear regression to identify the partial and simultaneous effects of independent variables on employee welfareThis study is expected to provide theoretical and practical insights. Theoretically, the results of this study contribute to the development of human resource management science, especially related to leadership style, communication, and organizational culture. Practically, this study can be a reference for PT Bintang Teknik Nyata in formulating strategies to improve employee welfare through leadership optimization, communication improvement, and the formation of a supportive organizational culture.

Hapsari May Indriani; Wulan Purnamasari

This study aims to analyze the influence of the number of reviews, online review ratings, and price on the purchasing decisions of Maybelline cosmetic products on the Lazada marketplace, using a case study of consumers in Wringinanom. The rapid development of digital technology has transformed consumer behavior in online shopping, where customer reviews and ratings have become essential considerations before making a purchase. Additionally, price plays a crucial role in influencing final purchase decisions. This research uses a quantitative approach with an explanatory research type. Data were collected through questionnaires distributed to 96 respondents who had purchased Maybelline products on Lazada. The data analysis techniques used include validity and reliability tests, multiple linear regression, t-test, F-test, and the coefficient of determination, processed with SPSS version 25. The results indicate that partially, the number of reviews, online review ratings, and price significantly influence purchasing decisions. Simultaneously, all three variables have a significant impact on purchasing decisions for Maybelline products on the Lazada marketplace. These findings provide important implications for online businesses to pay closer attention to customer reviews and pricing strategies to better influence consumer purchase behavior.

Karmi Karmi; Imang Dapit Pamungkas

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

This study examines the factors that cause fraud in financial reporting. The study analyzed 195 data points from 39 financial institutions listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023 using a purposive sampling technique. The research applied multiple linear regression analysis to analyze the impact of governance independence and performance variables on the likelihood of fraudulent financial reporting. The independent variables include financial targets assessed by profitability (return on assets [ROA]), financial stability measured by changes in assets, external pressure measured by the debt-to-equity ratio (DER), and the proportion of independent commissioners as a measure of good corporate governance. The study proves that financial targets affect fraudulent financial reporting, while financial stability, external pressure, and independent commissioners do not influence fraudulent financial reporting. The findings of this study provide valuable insights for regulators, investors, and management to enhance oversight and reduce the risk of fraud in the banking sector.

Rania Suksmaningtyas; Imang Dapit Pamungkas

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

This study examines the impact of Pentagon Fraud factors on FSF, with WBS as a moderation variable, focusing on Indonesian State-Owned Enterprises (SOEs) from 2021 to 2024. The Pentagon’s Fraud Theory encompasses five key elements: pressure, opportunity, rationalization, competence, and arrogance, each of which is represented by financial stability, ineffective monitoring, the quality of auditors, the experience of directors, and CEO pictures. This study aims to determine how these factors affect financial reporting that contains fraud, and whether WBS can strengthen or weaken the relationship between the two. Using a quantitative approach with secondary data from the annual reports of 104 SOEs, thisi study applied panel data regression method. FSF was measured using the Beneish M-Score, while the effect of moderation was tested through moderated regression analysis. The results of this study are expected to provide deeper insights into the dynamics of fraud in the public sector and highlight the importance of WBS as a governance tool in reducing the risk of fraud. The study contributes to the previous literature by integrating a comprehensive fraud framework and testing it with moderation mechanisms, while also focusing on specific institutional contexts (SOEs), which have not been explicity explored in previous studies.

Ni Putu Yuria Mendra; Putu Wenny Saitri; I Gusti Putu Eka Rustiana Dewi; Ni Komang Janitri Pratiwi; Ni Made Swinta Setiani

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

Taxes are the largest contributor to state revenue in financing national development. Tax compliance is the act of the taxpayer in fulfilling their tax obligations following the provisions of the legislation and tax implementation regulations in force in a country. Efforts made by the government to improve taxpayer compliance are by reforming tax laws and the tax administration system. This study aims to determine the effect of tax knowledge, tax sanctions, the benefit of the taxpayer identification number, and modern tax administration systems on personal taxpayer reporting compliance at the tax office in North Badung. The population of this research is personal taxpayers at the North Badung Tax Office Services, which is based on the data of individual taxpayers, as many as 95,542 people. The sample in this study consisted of 76 individual taxpayers who reported compliance, selected using a non-probability sampling method with an accidental sampling technique. The data analysis technique used is multiple linear regression analysis. The results showed that the tax knowledge variable did not affect personal taxpayer compliance, while the tax sanctions variable, the benefit of the taxpayer identification number, taxpayer awareness, and the modern tax administration system had a positive effect on personal taxpayer reporting compliance. Further research can expand on this study by incorporating other variables that, in theory, influence taxpayer reporting compliance, such as tax services.

Serly Triana Pramudita; Endah Kurniawati; Nuril Aulia M

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of advertising, price, and brand image on purchasing decisions for Madu Sumber Podang in Kediri Regency. The research employed a quantitative descriptive approach with a sample of 136 respondents selected through accidental sampling. Data were collected using a questionnaire and analyzed using classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination (R²). The results indicate that advertising has a positive but insignificant effect on purchasing decisions. Price has a negative and significant effect, while brand image has a positive and significant effect on purchasing decisions. Simultaneously, the three independent variables have a significant influence on purchasing decisions. The determination coefficient (R²) value of 0,388 shows that 38.8% of the variation in purchasing decisions is explained by advertising, price, and brand image, while the remaining portion is influenced by other variables outside the study. These findings highlight the importance for business actors to improve promotional effectiveness, pricing strategies, and brand image strengthening to enhance consumer purchasing decisions for Madu Sumber Podang.

Muhammad Luthfi Hamdani

Jurnal Kewirausahaan Cerdas dan Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The rapid development of digital technology and the increasing demand for entrepreneurial competence in higher education require students to possess adequate digital literacy and financial literacy, as well as obtain continuous institutional support to shape and strengthen their entrepreneurial interest. This study aims to empirically analyze the influence of digital literacy, financial literacy, and institutional support on the entrepreneurial interest of students in the Islamic Business Management Study Program at the Faculty of Economics and Islamic Business, UIN Raden Mas Said Surakarta. A quantitative approach was used, involving 75 respondents selected through accidental sampling, while the research data were analyzed using multiple linear regression. The results of the study indicate that all three independent variables have a positive and significant effect on students' entrepreneurial interest, with the model contributing 42.7%. These findings highlight the importance of integrating digital competencies, effective financial management, and a supportive campus ecosystem to foster students' entrepreneurial intentions. This study provides practical implications for higher education institutions to strengthen curricula, learning facilities, and mentoring programs aimed at developing young, digitally-driven, and sustainable entrepreneurs.

Regina May Putri; Andi Hakim; Rizka Ar-Rahma

Jurnal Manajemen Bisnis Digital Terkini 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of product quality on consumer satisfaction in the Kipang Sisera Panyabungan Business. The research method used is a quantitative approach with data collection techniques through observation, interviews, and questionnaire distribution to 96 respondents who are customers of Kipang Sisera. The data obtained were analyzed using validity, reliability, and regression analysis tests with the help of SPSS 25. The results of the validity test showed that all items in the questionnaire were valid with a rtable value of > (0.1689), while the results of the reliability test using Alpha Cronbach showed a value of > 0.60, which means that the research instrument is trustworthy. The results of the partial regression test (t-test) showed that product quality had a positive and significant effect on consumer satisfaction with a significance value of 0.000 < 0.05. The determination coefficient (R²) test showed that product quality contributed 62.9% to consumer satisfaction, while the rest was influenced by other variables that were not studied in this study. These findings indicate that improving product quality, both in terms of taste, packaging, and quality consistency, is very important in maintaining consumer satisfaction and the sustainability of Kipang Sisera's business in the midst of market competition.

Afra Khulud Zanuba; Nanda Adhi Purusa

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

This study aims to examine the influence of work environment, work motivation, and job training on employee performance, with work discipline as an intervening variable at PT. Telkom Akses Semarang. The population of this research consists of 400 employees of PT. Telkom Akses Semarang, which is a prominent company in the telecommunications sector. The sampling technique used was purposive sampling, and the sample size of 100 employees was determined using the Slovin formula to ensure a representative sample. Data were collected through questionnaires distributed randomly to the selected respondents to gather comprehensive and reliable information. This study employed a quantitative analysis approach, utilizing Smart PLS as the analytical tool, covering the outer model, inner model, and hypothesis testing to assess the relationships between the variables. The findings indicate that the work environment, work motivation, and job training significantly affect employee performance at PT. Telkom Akses Semarang. Furthermore, the use of work discipline as an intervening variable also mediates the influence of work environment, work motivation, and job training on employee performance, suggesting that work discipline plays a crucial role in enhancing overall employee productivity and organizational success.

Mohammad Naufal Hamid; Erwin Syahputra; Ririn Wahyu Arida

Jurnal Manajemen Bisnis Digital Terkini 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In an increasingly competitive workplace, employee performance is one of the important factors determining a company’s success. PT Gadjahmada Nusantarajaya, a company engaged in the service and trade sector, faces the challenge of maintaining and improving its employees’ performance. Internal factors such as organizational culture, work communication, and work discipline are thought to have a significant influence on employee performance. Based on this, this study was conducted to determine the influence of organizational culture, work communication, and work discipline on employee performance at PT Gadjahmada Nusantarajaya. The research questions in this study are: (1) Does organizational culture influence employee performance? (2) Does work communication influence employee performance? (3) Does work discipline influence employee performance? and (4) Do organizational culture, work communication, and work discipline simultaneously influence employee performance at PT Gadjahmada Nusantarajaya? This research is quantitative. Data were obtained through primary data collected using a questionnaire, as well as secondary data from company documents. The study population was all 49 employees of PT Gadjahmada Nusantarajaya. The sampling technique used saturated sampling; thus, the entire population was used as the research sample. Data analysis used validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis tests (t-tests and F-tests). The results showed that partially (t-tests) the variables of organizational culture, work communication, and work discipline had a significant effect on employee performance. Simultaneously (F-tests), these three variables also had a significant effect on employee performance at PT Gadjahmada Nusantarajaya.

Dwi Yana Rahmawati; Siti Mujanah; Riyadi Nugroho

International Journal of Entrepreneurship and Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of Innovative Work Behaviour, Upskilling, and Work Ethic on the Health Workers Performance with Intention to Stay as an intervening variable at RSUD Sumberrejo. The background of this research stems from challenges in improving service quality, high workload, and the need to strengthen competency and retention among health workers. The study employs a quantitative approach using a survey method through the distribution of questionnaires, with data analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) through SmartPLS version 4.0. The population consists of 216 employees, and the sampling technique used is non-probability sampling, resulting in 140 respondents. The findings reveal that Innovative Work Behaviour, Work Ethic, and Intention to Stay have a significant positive effect on the performance of health workers. In addition, Innovative Work Behaviour and Work Ethic significantly influence Intention to Stay. However, Upskilling shows a positive but non-significant effect on both Intention to Stay and Performance, indicating that skill enhancement requires managerial support and motivation to contribute effectively to employee performance. Intention to Stay serves as a mediating variable in several relationships among the constructs. Strengthening innovative behaviour, work ethic, and competency development, accompanied by appropriate retention strategies, is essential for improving the performance of health workers in regional hospitals. Future studies are recommended to develop the research model by incorporating additional variables that may have stronger effects on Intention to Stay and Performance.

Pristiya Maulaningrum; Siti Mujanah; Riyadi Nugroho

International Journal of Entrepreneurship and Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to examine the effect of employee competence, behavioral control, and trust on employee performance at the Bojonegoro District Health Office with Organizational Citizenship Behavior (OCB) as an intervening variable. The background of this study is related to the importance of employee performance in achieving public service organizational goals, particularly in the health sector. This study uses an explanatory quantitative method with a Partial Least Squares Structural Equation Modeling (PLS-SEM) approach. The research sample consisted of 100 employees at the Bojonegoro District Health Office. The results of the analysis show that the influence of employee competence on employee performance is not significant, but employee competence has a significant influence on OCB. Behavioral control has a significant effect on employee performance, but its effect on OCB is not significant. Trust has a significant effect on OCB, but its direct effect on employee performance does not. OCB is proven to have a significant effect on employee performance. Therefore, OCB plays an important role as a mediator in improving employee performance. This study provides a theoretical contribution by clarifying the relationship between variables in the context of public service-based government organizations. In practical terms, the results of this study are expected to form the basis for recommendations to improve the quality of human resources and develop managerial strategies at the Bojonegoro District Health Office in order to support the effectiveness and efficiency of public services.

Rahmat Santoso; Cholis Imam Nawawi; Budi Purnomo; Andesvan Gumay

Prosiding Seminar Nasional Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

This study aims to analyze the effectiveness of technical personnel management in handling main engine failures during extreme weather conditions at sea. The main focus of this study is to assess the extent to which technical competence, communication, coordination, and preparedness of technical personnel contribute to the effectiveness of damage management. The method used is a descriptive quantitative approach with data collection through a closed-ended questionnaire based on a Likert scale. A total of 100 respondents who are ship engineering officers currently studying at a maritime campus were sampled. The results of the analysis show that the four independent variables (technical competence, communication, coordination, and preparedness) simultaneously have a significant effect on the effectiveness of handling main engine failures. From the results of the multiple linear regression test, the coefficient of determination (R²) value of 0.897 indicates that 89.7% of the variation in damage management effectiveness can be explained by these four variables. This finding indicates that good technical personnel management plays a significant role in reducing the risk of engine system failure during extreme weather.

Siti Mutyasari; Mulkan Habibi

Kajian Administrasi Publik dan ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Political participation is an important aspect in a democratic state structure, as well as a characteristic feature of political modernization. Political participation influences the legitimacy of society regarding the running of a government. One way of implementing political participation is through General Elections (Pemilu). The aim of this research is to determine the influence of presidential candidate debate broadcasts on multi-platform broadcast media on the political participation of FISIP UMJ student class of 2020. This research has an independent variable, namely presidential candidate debate broadcasts with the dimensions of frequency, attention and duration, and has a dependent variable, namely providing voting rights in elections, lobbying with officials, becoming a member of a political party. This research method uses a survey method by distributing questionnaires online to respondents via Google Form which aims to collect data from a sample of 2020 FISIP UMJ students who actively watch presidential candidate debates and know about political participation, with a total of 66 respondents selected. The data collection tool uses a questionnaire using a Likert Scale. The results of this research show that the presidential debate broadcast has an influence on political participation, which has a value of 0.736 or 73.6%, which means that the presidential debate broadcast influences political participation by 73.6% and the rest is influenced by other factors.

Yescenia Sigiro; Yulce Ketrina Karubuy; Eki Monalisa Br Surbakti; Suriyani Br Ginting; Yohanna Sitanggang

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the impact of government expenditure development and government budgeting on the social assistance recipients affected by floods. The research approach uses a quantitative method with a total of 50 respondents selected through sampling techniques. Data processing was conducted using SPSS software with various statistical tests, including validity test, reliability test, multiple linear regression, t-test, and F-test. The results show that the development of government expenditure has a significant impact on the condition of the social assistance recipients. Additionally, government budgeting also has a significant impact on the effectiveness of social assistance distribution after the disaster. Simultaneously, both variables have a strong influence on the social assistance recipients, as reflected by the significant F-test value and the coefficient of determination (R Square) of 0.518. This means that 51.8% of the variation in the condition of social assistance recipients can be explained by the development of government expenditure and government budgeting. These findings highlight the importance of appropriate expenditure and budgeting policies to enhance the effectiveness of social assistance distribution, especially in disaster situations.

Muhamad Rizkian Fajar; Winda Dwi Astuti Zebua

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Fore Coffee's #FOREsponsible campaign prioritizes the principle of environmental conservation. They collaborate specifically with a company called Robries, which processes plastic waste into valuable products such as furniture and home decor. This study aims to determine how much influence the #FOREsponsible public relations campaign message has on Fore Coffee's brand image. The theory used is the Campaign Message theory (variable X) in accordance with Venus's research (2019), with indicators including Message Content, Message Structure, and Message Frame. Brand image (variable Y) is measured based on the dimensions of strength, favorability, and uniqueness in accordance with Keller's theory (2013). This study uses a quantitative approach with a survey method, namely by distributing questionnaires to 94 samples selected using the Slovin formula, probability sampling techniques, and simple random sampling methods. The collected data were then analyzed using simple linear regression techniques. The results of the analysis show the influence of variable X (Campaign Message) on variable Y (Brand Image). From the results of simple linear regression, the R Square value (coefficient of determination) was obtained at 63.3%, which means that approximately 63.3% of the influence on Fore Coffee's brand image comes from the #FOREsponsible campaign message on Instagram. While the remaining 37.7% is influenced by other factors not covered in this study. This proves that the campaign message has a significant influence on Fore Coffee's brand image.

Arbiatur Rohmah, Nila; Urwatul Wusko, Any

Synergy: Journal of Collaborative Sciences 2025 Yayasan Penelitian dan Pengabdian Masyarakat Sisi Indonesia

This study aims to analyze the influence of social media use and customer engagement on competitive advantage and marketing performance in Micro, Small, and Medium Enterprises (MSMEs) in the food and beverage sector in Prigen District. This study used a quantitative approach with a survey of 100 MSMEs, and data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The test results indicate that social media use has a positive and significant effect on competitive advantage (β = 0.623; p < 0.05), and customer engagement has a positive and significant effect on competitive advantage (β = 0.557; p < 0.05). Furthermore, social media use and customer engagement also significantly influence marketing performance. The R² value of 0.557 indicates that competitive advantage and marketing performance can be adequately explained by the research variables. The practical implications of this research demonstrate that this theme emphasizes the importance of social media-based marketing strategies and strengthening customer engagement as an effort to improve the competitive advantage and marketing performance of MSMEs amidst the dynamics of the digital market.

Rahman

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2025 STIKES Columbia Asia Medan

The work behavior of health workers is a key factor in determining the quality of service and patient safety in hospitals. In healthcare organizations with high work demands, feedback and rewards are important instruments of human resource management to form positive work behaviors. However, empirical evidence on the role of rewards as a mediating variable in the relationship between feedback and work behavior of health workers, particularly in Indonesian regional hospitals, is limited. This study aims to analyze the influence of feedback on work behavior through the role of reward mediation in health workers at Konawe Hospital, Southeast Sulawesi Province, Indonesia. This study used a quantitative approach with a cross-sectional design. Data was collected through a survey using a structured questionnaire based on the Likert scale of 170 health workers with ASN status at Konawe Hospital. The sampling technique used a combination of purposive and accidental sampling. Data analysis was carried out with Partial Least Squares–Structural Equation Modeling (PLS-SEM) using SmartPLS software version 4.0. The results showed that rewards had a positive and significant effect on work behavior (β = 0.579; t = 10.308; p = 0.000), and feedback had a positive and significant effect on rewards (β = 0.805; t = 25.851; p = 0.000). In addition, feedback also had a positive and significant effect on work behavior through rewards (β = 0.466; t = 8.362; p = 0.000), which confirms the mediating role of rewards. There is an influence of appraisal on work behavior and feedback on awards and awards has been shown to significantly mediate the influence of feedback on the work behavior of health workers. These findings emphasize the importance of effective feedback management and an integrated reward system as a managerial strategy to encourage positive work behavior and improve the quality of health services in regional hospitals.

Firdaus, Via Angeline; Mauludi, Andri

Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

This study aims to analyze the effect of profitability, leverage, and liquidity on firm value in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Profitability is measured by Return On Assets (ROA), leverage by Debt to Equity Ratio (DER), and liquidity by Current Ratio (CR), while firm value is proxied by Price to Book Value (PBV). The study employs a quantitative approach using multiple linear regression analysis. The sample consists of 25 companies selected through purposive sampling, with a total of 125 secondary data observations obtained from annual financial statements. The results indicate that, partially, profitability, financial risk, and liquidity have a positive and significant effect on firm value. Simultaneously, the three independent variables also significantly affect firm value, with an adjusted R² of 43.4%, meaning that 56.6% of the variation in firm value is explained by other factors outside the model. These findings support agency theory and signaling theory, which suggest that strong financial performance, optimal debt management, and adequate liquidity provide positive signals to investors, thereby enhancing firm value.