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Annisa Eka Aprilia; Ratnawaty Marginingsih; Wiwit Rohaeni Yulianti

Riset Ilmu Manajemen Bisnis dan Akuntansi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the effect of work motivation and work discipline on employee performance at the Class I Non TPI Depok Immigration Office. The background of the study is based on the importance of the role of human resources in increasing organizational productivity. The method used is quantitative with data collection techniques through questionnaires to the entire population of 83 respondents using a saturated sampling method. Data analysis was carried out using multiple linear regression with the help of SPSS version 21. The results of the T-test of the study obtained showed that work motivation has a positive and significant effect (T count > T table), work discipline has a positive and significant effect (T count > T table) indicating that work motivation and work discipline have an important role in improving employee performance. The results of the F test show that work motivation and work discipline have a simultaneous effect on employee performance (F count > F table) at the Class I Non TPI Depok Immigration Office. The coefficient of determination test of 0.264 employee performance is explained by work motivation and work discipline.

Kezia E Kaiba; Sudiro Sudiro; Tommi Tommi

Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil 2025 Asosiasi Riset Ilmu Teknik Indonesia

Settlements are an important aspect in regional development, where settlements reflct human activities in fulfilling basic needs for housing. Wai Mhorock Village is one of the administrative villages located in Abepura District, Jayapura City. Based on Regional Regulation No. 18 of 2006 this study aims to analyze and examine the settlement patterns developing in this village and to identify whether population factors are the main influence on settlement distribution, or whether other factors play a role. The research method used is descriptive quantitative. Data collection was carried out through comprehensive field observation, documentation, in-depth interviews and data processing using applications such as ArcGIS, SPSS, or Excel.The results of this study show that the settlement distribution in Wai Mhorock Village is categorized as dispersed. This pattern occurs due to various factors, and based on regression results, it was found that population variables—such as those not yet working and those already employed—significantly influence the Y coefficient. From these findings, it is expected that policies can be formulated to enhance regional development and to address issues within Wai Mhorock Village.

Maharani, Christiani Dimarcia Sri; Mitan, Wilhelmina; Goo, Emilianus Eo K.

Jurnal Projemen UNIPA 2025 Universitas Nusa Nipa Maumere

The purpose of this study is to determine the effect of accounting competence and computer operating skills on the learning outcomes of MYOB accounting computer subjects among students of SMK St. Gabriel Maumere. This research is a quantitative study using an associative strategy approach, in which the sampling technique applied is purposive sampling with a total sample of 59 respondents. The research data were collected by distributing questionnaires to the respondents. Data analysis was conducted using multiple linear regression analysis with the assistance of the Statistical Package for the Social Sciences (SPSS) Statistics 25 software. The results of this study indicate that, partially, accounting competence has a significant effect on the learning outcomes of MYOB accounting computer subjects, and computer operating skills also have a significant effect on these learning outcomes among students of SMK St. Gabriel Maumere. Meanwhile, simultaneously, accounting competence and computer operating skills together have a significant effect on the learning outcomes of MYOB accounting computer subjects among students of SMK St. Gabriel Maumere.

Nur Aini

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Digital transformation has become a key catalyst in the reform of tax administration in the data-driven economy era. This study aims to analyze the role of digital transformation and fiscal incentives in enhancing taxpayer compliance, with tax literacy serving as a significant reinforcing variable. A quantitative approach was employed using primary data collected through questionnaires distributed to active taxpayers in Indonesia. Multiple linear regression analysis was applied to examine the relationship between digital transformation, fiscal incentives, tax literacy, and taxpayer compliance. The findings reveal that digital transformation has a positive and significant impact on improving taxpayer compliance by enhancing efficiency and transparency within the tax administration system. Fiscal incentives were also found to be effective in encouraging compliance motivation, particularly when integrated with digital systems that simplify tax reporting and payment processes. Moreover, tax literacy plays a strong mediating role, amplifying the effects of digital transformation and fiscal incentives on compliance behavior. These results confirm that successful tax reform in the digital era depends not only on technological infrastructure but also on improving taxpayers’ awareness and understanding of fiscal responsibility. This study provides both theoretical and practical contributions to the development of adaptive, transparent, and sustainable national fiscal policies. It recommends that the government strengthen the integration of the national digital tax system, develop data-based tax literacy programs, and refine fiscal incentive designs to more effectively promote long-term taxpayer compliance.

Luthfiah Mawar; M. Agung Rahmadi; Sri Rahayu Sukirman; Nur Suci Ramadhani; Putri Widia Ramadhani Rambe +3 more

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

This study examines the effectiveness of the Early Warning System (EWS) in anticipating and responding to mental health crises in conflict-affected regions of the Middle East through a systematic review of 47 scholarly articles published between 2014 and 2024. The meta-regression findings indicate a significant contribution of EWS implementation to the reduction of post-traumatic stress disorder (PTSD) symptoms with a coefficient of β = -0.67 (p < .001), as well as depressive symptoms with a coefficient of β = -0.59 (p < .001) among populations directly affected by armed conflict. Among 12,456 respondents analysed, 73.8% reported a reduction in anxiety symptoms following the implementation of EWS, with an effect size of d = 0.82 (95% CI [0.76, 0.88]). Digitally based early warning systems demonstrated a significantly higher level of effectiveness (OR = 2.34, 95% CI [1.98, 2.70]) than conventional systems, which are more manual and reactive. Moderator analysis indicated that age (β = -0.31, p < .01) and the duration of exposure to conflict (β = 0.44, p < .001) play important roles in moderating the relationship between EWS interventions and various mental health indicators. These findings expand upon the conclusions of Fu et al. (2020) and Salesi (2023), which previously explored psychosocial interventions in conflict zones, by adding a new dimension—examining digital technology and predictive algorithms within EWS frameworks. The study explicitly demonstrates that integrating machine learning models into EWS can enhance the predictive accuracy of potential mental health crises to 84.6%, representing a novel contribution that has not been comprehensively documented in prior academic literature

Miftakhul Qirom

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

This study aims to determine: (1) the influence of motivation on employee performance, (2) the influence of work discipline on employee performance, (3) the influence of motivation and work discipline on employee performance at the National Population and Family Planning Agency (BKKBN) Family Planning and Family Welfare Research and Development Center (PUSNA) Work Unit. This study was conducted at the National Population and Family Planning Agency (BKKBN) Family Planning and Family Welfare Research and Development Center (Pusna) in the field of population control and family planning with motivation and work discipline as independent variables and employee performance as the dependent variable. This study used a sample of 44 people determined by the Slovin sample. Data collection techniques through observation and questionnaires. Instrument testing uses validity and reliability tests, while data analysis techniques used are classical assumption tests and multiple linear regression using SPSS 25. The results of the study indicate that motivation and work discipline variables simultaneously have a positive and significant effect on employee performance. While partial testing shows that motivation and work discipline have a significant effect on employee performance. Furthermore, motivation is the dominant factor that influences employee performance.

Iqbal Saputra; Taat Kuspriyono; Yunidyawati Azlina

Riset Ilmu Manajemen Bisnis dan Akuntansi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the effect of motivation and physical work environment on employee performance at the Pegadaian Branch Office in Kelapa Dua, Depok. The method used is a quantitative approach with the distribution of questionnaires to 33 respondents as samples. This study uses a saturated sampling technique. The data analysis was conducted using IBM SPSS version 21 through validity tests, reliability tests, classic assumption tests (normality, multicollinearity, heteroscedasticity), multiple linear regression tests, T tests, F tests, and determination coefficients. The results show that both motivation and physical work environment partially have a positive and significant effect on employee performance. Motivation contributes 50.4%, while the physical work environment contributes 50.9%. Simultaneously, both motivation and physical work environment together have an influence on employee performance of 63.8%. Meanwhile, the rest is influenced by other factors that were not examined in this research. Based on the results of this study, it can be concluded that increasing motivation and improving the physical work environment can effectively enhance employee performance. These findings are expected to serve as a reference for management in making human resource policy decisions. Future researchers are encouraged to increase the number of respondents and introduce other variables to obtain more detailed analysis results.

Bahri Kamal; Muhamad Bakhar

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

This research aims to find out the effects of the service performance of the general administration staff on the level satisfaction of the academic community at the harapan bersama polythechnic tegal. The sample was selected by means of the slovin formula technique and it consisted of 98 consumers. The techniques used in data collection were observation, interview, literature, and questionnaire. The data analysis techniques were quantitative with the statistic analysis descriptive quantitative, data quality test (validity test and reliability test), classic assumption test (normality’s test, multicolonierity test, heteroskedasticity test, and autocorrelation test), multiple linear regression, hypotesis’s test (t’s test and F’s test) and coefficient of determination. The results of the research show that : (1) there is a positive and significant partially between effect of the service performance in cleanliness on the satisfaction of the academic community at the Harapan Bersama Polythechnic Tegal, indicated by a regression coefficient of 0,286, a tobserved value of 4,472, and a significance value of 0,000; (2) there is a positive and significant partially between effect of the service  performance in infrastructure on the satisfaction of the academic community at the Harapan Bersama Polythechnic Tegal.

Saputri, Rizma Avizah; Fathihani

This study aims to analyze the influence of financial literacy, paylater usage, and income on the consumptive behavior of Generation Z in Indonesia. The background of this research is based on the increasing use of digital financial services, particularly paylater, and the growing trend of consumptive lifestyles among Generation Z, who are exposed to the convenience of technology and have relatively low financial control. The research uses a quantitative approach with descriptive and causal analysis. The population in this study consists of Generation Z in Indonesia aged 18–27 years who have income and have used paylater services. The sampling technique used was non-probability sampling with the purposive sampling method, and the sample size was 100 respondents. Data were collected using questionnaires and analyzed using SPSS version 26. The analysis included validity tests, reliability tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination (R²). The results indicate that financial literacy has a negative and significant effect on consumptive behavior, meaning that the higher the financial literacy, the lower the tendency to act consumptively. Conversely, paylater usage and income have a significant joint influence on Generation Z’s consumptive behavior.

Tiara Azkia Zarlianty; Syahrial Addin; Yulia Mujiaty

Pusat Publikasi Ilmu Manajemen 2025 Fakultas Ekonomi & Bisnis, Univ

This study aims to determine the effect of teamwork and communication on employee performance at the Bureau of Organization and Human Resources of the Ministry of Industry of the Republic of Indonesia. Employee performance is an important aspect in achieving organizational goals, which is influenced by the effectiveness of cooperation between team members and communication established in the work environment. The method used in this study is a quantitative approach with a total sampling technique, where the entire population of 40 people was sampled. Data were collected through questionnaires and analyzed using SPSS version 25 with validity tests, reliability, classical assumption tests, multiple linear regression, t-tests, f-tests, and coefficient of determination tests. The results showed that teamwork has a significant positive effect on employee performance with a t-value of 2.222 and a significance of 0.032. And communication also has a positive effect on employee performance with a t-value of 4.239 and a significance of 0.000. The coefficient of determination of 48% indicates that teamwork and communication contribute to improving employee performance, while the rest is influenced by other factors outside this research model. This study concluded that increasing teamwork and effective communication can significantly improve employee performance.

Yorina Sari, Imakulata; Rengga, Andreas; Yuneti, Katharina

Jurnal Projemen UNIPA 2025 Universitas Nusa Nipa Maumere

This research aimed to determine de influence of employee perception on financial governance at KSP Kopdit Pintu Air Rotat. This research used a descriptive quantitative method with a survey approach. The population consisted of all 69 permanent employees of KSP Kopdit Pintu Air Rotat, and the entire population was used as the sample through a saturated sampling techineque. Primari data were collected using a questionnaire and analyzed using descriptive statistics and simple linear regression. The results showed that employee perception has a positive and significant effect on financial governance, with a coefficient of 59.3%. This means that the more positive the employees’ perception, the better the cooprerative’s financial governance.

Anak Agung Istri Ita Permatasari; Gerianta Wirawan Yasa

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

Earnings quality refers to the accuracy of a company in presenting its earnings information. It reflects the quality of the company’s financial statements, indicating whether the reported earnings can be considered reliable or not. Earnings quality is influenced by several factors, one of which is the decision-making of the board of directors (CEO). The CEO is regarded as the most powerful individual within a company, exercising authority over corporate decisions, including the disclosure of financial information. In recent times, many women have taken on the role of CEO, and their presence is no longer underestimated. The purpose of this study is to provide empirical evidence on the effect of female CEO presence and CEO education on earnings quality. The research was conducted on all companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2022 period. The sample size was determined using a saturated sampling method, resulting in 2,792 observations. Data were collected using a non-participant observation method, and the analysis technique employed was multiple linear regression analysis. The results of this study show that female CEO presence and CEO education have no significant relationship with earnings quality.

Yohannes Sinaga; Feby Aulia Safrin; Onan Marakali Siregar

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

The food and beverage (F&B) industry in Indonesia has experienced rapid growth, particularly in the ice cream and frozen dessert subsector, marked by increasing sales and intensifying competition. This development requires businesses, including Mixue, to implement effective marketing strategies through the integration of digital and physical channels (Omnichannel Marketing), product assortment, and online customer reviews. This study employs a quantitative causal-associative approach using survey questionnaires analyzed with multiple linear regression to examine the influence of these variables on Mixue consumers’ purchase intention in Medan. The results indicate that Omnichannel Marketing and online customer reviews have a positive and significant effect on purchase intention, while product assortment has a positive but non-significant effect. The dominant indicator in purchase intention is exploratory interest, where consumers actively seek information and try new products. These findings emphasize that channel integration, information transparency, and product quality are key factors in enhancing consumer engagement and loyalty. Recommendations include strengthening omnichannel strategies, actively managing digital reviews, and innovating seasonal products to maintain purchase intention and expand market share.

Vynes Fortuneta Dewi; Nova Anggrainie

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of Return on Equity (ROE), Debt to Equity Ratio (DER), Current Ratio (CR), Total Asset Turnover (TATO), and Dividend Payout Ratio (DPR) on Price Book Value (PBV). The population of this research consists of food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was determined using a purposive sampling technique, resulting in 18 companies with a total of 90 data observations. This research employs a quantitative approach with secondary data. The analysis technique used is multiple linear regression. The findings indicate that Return on Equity (ROE) has a significant effect on Price Book Value (PBV), Debt to Equity Ratio (DER) also has a significant effect on Price Book Value (PBV), while Current Ratio (CR), Total Asset Turnover (TATO), and Dividend Payout Ratio (DPR) have no significant effect on Price Book Value (PBV).

Metta, Wimala Marsela; Susilo, Bambang Widjanarko; Sulartopo, Sulartopo; Febryantahanuji, Febryantahanuji; Kholifah, Siti

Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

This study aims to analyse the influence of digital products, brand awareness, and service quality on perceived branch performance in a financial institution in Indonesia. The research is motivated by the accelerating digital transformation in the country’s banking industry, which requires conventional financial institutions to innovate to remain competitive amid the growth of fintech and digital banks. The main problem addressed is how these three variables simultaneously and partially affect perceived branch performance. A quantitative approach was employed using survey techniques and questionnaires distributed to customers. Multiple linear regression analysis was used to process the data. The results reveal that digital products, brand awareness, and service quality significantly influence perceived branch performance, both individually and collectively. The coefficient of determination (R²) is 0.652, indicating that the three variables can explain 65.2% of the variance in perceived branch performance. These findings highlight the importance of integrating digital innovation, strong brand presence, and excellent service in improving competitiveness and branch performance in the digital era. The study contributes practical implications for financial institutions in formulating strategic improvements to maintain relevance and competitiveness amid digital disruption.

Adhar, Andi Muhammad; Taat Kuspriyono; Yunidyawati Azlina

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

In the era of globalization and increasingly tight competition, employee performance is one of the determining factors for the success of public services and the implementation of government work programs. Therefore, the quality of human resources owned plays a very important role in supporting the success of the organization, including in the Bogor Regency Transportation Service environment. This study was conducted against the background of indications of problems in motivation and job training at the Bogor Regency Transportation Service Secretariat. This study uses associative statistical quantitative methods. Data were collected through questionnaires distributed to 40 respondents with total sampling techniques. Data analysis was carried out using SPSS software version 23, primary data collection through questionnaires and secondary data from journals and relevant scientific works. The data obtained were then analyzed through validity tests, reliability, multiple linear regression, T tests, F tests, and coefficient of determination tests. The results of the study showed that motivation has a significant positive effect on employee performance, with a t-count value of 3.988 and a significance of 0.000. And also, job training has a significant positive effect on employee performance, with a t-count value of 5.694 and a significance of 0.000. Simultaneously, motivation and work training together influence employee performance by 74.5%, while the remaining 25.5% is influenced by other variables not discussed in this study.

Dhea Ayu Sukmawati; Ratna Roesardhyati

Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebidanan 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Rheumatism in the elderly can cause chronic pain that affects the quality of sleep. One of the factors influencing the sleep pattern of elderly patients with rheumatism is the level of physical activity. Insufficient physical activity can worsen joint stiffness and increase sleep disturbances. This study aims to examine the effect of physical activity on sleep patterns in elderly rheumatism patients at the Sumber Pucung Elderly Posyandu, Malang Regency. This study is a quantitative study with an analytical correlational design using a cross-sectional approach. The population of this study consisted of all elderly rheumatism patients at the Sumber Pucung Elderly Posyandu, totaling 33 people. The sampling technique used was total sampling. The study was conducted from July 20 to 27, 2025. Data collection instruments used the Global Physical Activity Questionnaire (GPAQ) and the Pittsburgh Sleep Quality Index (PSQI) questionnaires. The results showed that most respondents (90.9%) had low physical activity and all respondents (100%) had poor sleep patterns. The simple linear regression test yielded a significance value of p = 0.479 (p > 0.05) and R Square = 0.016, indicating no significant effect of physical activity on sleep patterns. Based on these results, it is expected that elderly rheumatism patients can increase physical activity according to their abilities to help maintain sleep quality, and Posyandu officers can provide education and elderly exercise programs appropriate for rheumatism conditions.

Christian Candra Wijaya; Sri Murni

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

The industrial sector plays a crucial role in driving Indonesia’s economic growth, yet it also faces challenges in optimizing capital structure and shareholder value. One key financial policy that reflects managerial decisions and investor perceptions is the dividend payout ratio, which may influence a firm’s cost of equity. This study aims to examine the effect of the dividend payout ratio on the cost of equity among industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The research problem arises from inconsistent empirical evidence regarding whether higher dividend payments reduce or increase the cost of equity. Using a quantitative approach, secondary data were collected from annual financial reports, and samples were selected through purposive sampling, yielding 162 valid observations. Linear regression analysis was performed using EViews 13 software. The findings reveal a negative and statistically significant relationship between the dividend payout ratio and the cost of equity. The study concludes that higher dividend payouts can lower firms’ cost of equity, supporting the signaling theory.

Alivia Maharani; Bilgah Bilgah

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the effect of interest rates and inflation on the profitability of property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024. Profitability is measured using the Return on Assets (ROA) ratio, while interest rates refer to the BI-7 Day Reverse Repo Rate and inflation is calculated based on the Consumer Price Index (CPI) data from Bank Indonesia. This study uses a quantitative approach with multiple linear regression analysis methods and classical assumption tests supported by data processing using SPSS version 27 software. The sample was selected using purposive sampling techniques with criteria of companies that consistently submit annual financial reports, do not record losses during the research period, and use the Rupiah currency. The research results indicate that partially, interest rates have a positive and significant effect on profitability, while inflation does not have a significant effect on profitability. However, simultaneously, interest rates and inflation together have a significant effect on the company's profitability. These findings are expected to serve as a strategic reference for companies in formulating financial policies to maintain profitability stability amidst macroeconomic dynamics.

Fatikha Turrizkiyah; Taat Kuspriyono; Yunidyawati Azlina

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

In the digital era and global competition, employee performance is a key factor in enhancing the effectiveness of public services. Competence and job training are considered two important factors that can support improvements in employee performance within an institution. This research employs a quantitative approach with an associative method to identify correlations and impacts between variables. Data were collected through a questionnaire distributed to 40 respondents using total sampling technique. Data analysis was conducted using SPSS version 21 through validity tests, reliability tests, multiple linear regression, T - tests, F - tests, and the coefficient of determination. The results showed that competence has a positive and significant effect on employee performance, with a t - value of 2.461 and a significance of 0.19, and job training also has a positive and significant effect on employee performance, with a t - value of 7.006 and a significance of 0.000. Simultaneously, competency and job training together influence employee performance by 60.2% while the remaining 39.8% is influenced by factors not discussed in this research. Job training shows a more dominant influence compared to competency.