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Isnawiyah Isnawiyah; Siti Mujanah; Riyadi Nugroho

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

Public service reform in Indonesia increasingly emphasizes inter-agency collaboration as a mechanism to enhance administrative efficiency, service integration, and responsiveness to citizens’ needs; however, in many regions, including West Kotawaringin Regency, collaborative practices remain fragmented due to uneven human resource (HR) capacities, inconsistencies in standard operating procedures (SOPs), and limited technological integration across institutions. This study aims to examine the current state of HR collaboration, identify key barriers and enabling factors, and propose an integrated and adaptive HR collaboration model to strengthen public service delivery. Using a qualitative multi-case study approach, data were collected through semi-structured interviews with leaders and operational staff from multiple regional government agencies and analyzed using NVivo 15 to generate thematic coding and visual tools such as word clouds, hierarchy charts, and project maps. The findings indicate that current collaboration is largely transactional and administrative, exemplified by the physical co-location of agencies at the Public Service Mall (MPP) without effective systemic interoperability. Three critical themes emerged: gaps in HR distribution, competencies, and role clarity; structural and behavioral constraints including sectoral ego, SOP discrepancies, and limited digital integration; and opportunities to enhance collaboration through shared digital dashboards, inter-agency forums, and cross-functional HR mobility. Based on these results, the study proposes a three-pillar Integrated and Adaptive HR Collaboration Model comprising comprehensive digital integration, flexible HR competency sharing, and inclusive service co-creation involving community stakeholders, offering both theoretical contributions to collaborative governance and practical guidance for regional governments seeking to improve public service effectiveness.

Ade Oka Syahputra; Jeany Amelia Putri Ritonga; Nurmawaddah Pasaribu; Abdurrozaq Hasibuan

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Optimizing human resource (HR) performance through a business process reengineering (BPR) approach is a crucial strategy in a competitive and dynamic industrial environment. This study qualitatively examines through a literature review how BPRs radically redesign business processes to improve productivity, quality, time efficiency, and reduce operational costs, with a focus on HR aspects such as recruitment, training, performance appraisal, and career development. The BPR theory by Michael Hammer and James Champy emphasizes the principles of results-based workflow reorganization, the integration of information technology such as ERP and AI, and the empowerment of HR to eliminate task redundancy. In the Indonesian industrial context, the integration of BPR with digital transformation supports Industry 4.0, where HR acts as a catalyst for innovation through adaptive skills and cross-functional collaboration. The study results show that BPR implementation strategies including as-is process analysis, to-be design, change management, and continuous evaluation increase employee motivation, retention, and sustainable competitive advantage. Case studies such as PT Telkom Indonesia and PT Cahaya Mega Group demonstrate efficiency increases of up to 100%. This approach not only streamlines operations but also builds an organization resilient to market and technological disruption.

Putri Humairah Napitupulu; Juliana Putri

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This article develops a conceptual model that explains how social capital and digital literacy interact in shaping Islamic financial literacy in the digital era. Through a comprehensive literature review, this study synthesizes theories, empirical findings, and thematic patterns derived from reputable academic journals, scholarly books, and institutional publications. The analysis shows that social capital functions as a value foundation encompassing trust, collective norms, and behavioral orientations that influence individuals’ initial acceptance of sharia-based financial practices. Information obtained through family, religious communities, and social networks becomes a crucial entry point that shapes early perceptions and preferences toward Islamic financial products. Meanwhile, digital literacy strengthens individuals’ ability to access, evaluate, and verify Islamic financial information independently through various digital content such as online articles, infographics, educational videos, and Islamic fintech platforms. The interaction between these two dimensions creates a layered learning process in which social capital provides contextual value and trust, while digital literacy deepens technical understanding in a more objective manner. This article contributes theoretically by proposing the Social Capital–Digital Literacy Integrative Model and offers practical implications for Islamic financial institutions, regulators, and fintech providers in designing more effective strategies to enhance Islamic financial literacy in society.

Fadillah Fadillah; Romansyah Sahabuddin; Anwar Ramli; Ikhwan Maulana

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

This study aims to understand how accounting functions as a social construction in shaping the meaning of transparency and responsibility in the modern business world. Accounting has long been viewed as a technical, neutral, and objective system; however, both financial and non-financial reporting practices also reflect the values, ideologies, and moral consciousness embedded within organizations. Using a qualitative interpretive approach within the framework of social constructivism (Berger & Luckmann, 1966), this study explores the meanings constructed by accounting practitioners through social interactions, organizational culture, and reporting policies. Data were collected through in-depth interviews, participatory observations, and document analysis of corporate reports, and were analyzed using interpretative thematic analysis. The results reveal that transparency and responsibility are not merely formal obligations but the outcomes of social processes involving the externalization of values by leaders, the objectivation of those values through reporting systems, and their internalization within individual moral awareness. In this context, accounting functions as a social language that reflects organizational morality, legitimacy, and identity. Organizations with participatory and reflective cultures are found to develop more authentic transparency, while bureaucratic structures tend to produce symbolic transparency. Theoretically, this study contributes to the discourse of critical accounting by asserting that accounting numbers and reports are socially constructed artifacts imbued with values. Practically, the findings highlight the importance of ethical leadership, reflective culture, and social dialogue as foundational elements for implementing authentic transparency and sustainable corporate responsibility.

Nanda Iswari; Ardiya Ardiya; Wandi Syahfutra

International Journal of Education and Literature 2025 Lembaga Pengembangan Kinerja Dosen

Reading comprehension, especially in personal letter texts, is challenging for many Indonesian high school students due to limited vocabulary and low motivation. Blooket, a game-based learning platform, offers potential to improve engagement and learning outcomes.Objective: This research aims to examine the effectiveness of Blooket learning media in improving students’ reading comprehension of personal letters at Grade XI of SMA PGRI Pekanbaru. A quantitative approach with a quasi-experimental non-equivalent control group design was used. The sample consisted of 39 students, divided into an experimental group taught with Blooket and a control group taught conventionally. Pre-tests and post-tests (25 multiple-choice items) were administered, and data were analyzed using normality, homogeneity, The experimental group’s mean score increased from 55.21 to 84.96, while the control group improved from 51.53 to 72.00. The paired sample t-test yielded p = 0.000 (<0.05), indicating a significant effect of Blooket on reading comprehension. Blooket’s interactive and competitive features effectively enhanced students’ reading comprehension of personal letters, motivation, and participation, making it a valuable alternative for teaching short functional texts in EFL classrooms.

Sri Yulianty Mozin; Siti Nurcahyati Abdussamad; Sabrina Meamogu

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This article examines the typology and classification of regional government apparatus in Indonesia by analyzing their structure and functions within local governance. The study draws on recent theoretical literature (2020–2025) and legal frameworks to map how different types of regional apparatus such as executive agencies (“dinas”), supporting agencies (“badan daerah”), secretariat, inspectorate, and territorial units are organized and classified. Using a normative-juridical and conceptual approach, the paper reviews relevant laws, regulations, and academic studies to identify patterns of structural typology and functional differentiation within local governments. The findings reveal that many local governments still apply structural-heavy models rather than functionally tailored organizations, leading to excessive bureaucracy and inefficiency. The analysis suggests that a clearer classification aligned with functional roles can improve governance effectiveness and administrative efficiency. The article concludes by recommending that local governments re-evaluate their organizational structures to better reflect the functional needs of governance, rather than merely replicate structural models.                                                               

Abrar Guntar Damanik; Rendy Purwanto; Rafly Zam Zami Anwar; Abdurrozaq Hasibuan

Manufaktur: Publikasi Sub Rumpun Ilmu Keteknikan Industri 2025 Asosiasi Riset Ilmu Teknik Indonesia

The implementation of industrial engineering technologies, such as automation, the Internet of Things (IoT), artificial intelligence (AI), and lean manufacturing, has significantly transformed human resource (HR) capabilities in the production sector, particularly in response to the Industry 4.0 paradigm. This study aims to examine the relatively low level of technology adoption in Indonesia, estimated at only 6–20% of manufacturing companies, and its impact on the development of HR competencies. The analysis focuses on changes in technical skill requirements, including digital literacy, data analytics, and technology-based decision-making, as well as the shift in job roles from manual tasks to more strategic functions. This research employs a qualitative descriptive approach grounded in sociotechnical systems theory and the strategic alignment model. The findings indicate that existing skill gaps can be addressed through continuous upskilling and reskilling programs, supported by strengthened triple helix collaboration among government, industry, and educational institutions. The implementation of these strategies has been shown to increase productivity by approximately 30–72% and enhance the competitiveness of the national production sector in the global industrial landscape.  

Erna Putri Diana; Ryski Dwi Pratowo; Fajar Hendro Utomo

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

Tulungagung Regency has the potential for culinary tourism that can be developed, one of which is traditional culinary. Although the Tulungagung Regency Government has presented a "Halal Culinary Area" and a "Pinka Culinary Tourism Area", the area has not fully provided an interesting visual and functional experience. Therefore, it is necessary to design a space that facilitates traditional culinary MSMEs as well as an educational and recreational place. This design carries the theme of contemporary tropical architecture by considering local climatic conditions, through the application of wide openings, cross ventilation, wide trellises, and the use of natural materials, as well as expressive styles with the shape of a rooster roof and the basic shape of an elliptical building as a symbol of adaptation to climate change and the economy in the business environment. The facilities in this design include traditional restaurants, educational bales, wiyata offices, prayer rooms, playgrounds and other supporting facilities that can attract the interest of the community and introduce traditional Tulungagung culinary.

Yemima Y Denga; Andreas Ariyanto Rangga; Felysitas Ema Ose Sanga

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This research aims to design and implement a village MSME website as a centralized digital promotional medium to overcome the limitations of conventional marketing and expand the market reach of local products more effectively and sustainably. The system was developed using the waterfall method, encompassing requirements analysis, design, implementation, testing, and maintenance. The system was developed using the PHP programming language and the CodeIgniter framework based on the Model-View-Controller (MVC) architecture to ensure a structured, efficient, and maintainable development process. The implementation resulted in a responsive and user-friendly website equipped with key features such as an informative product catalog, village MSME profiles, and a content management system via an admin dashboard that allows MSMEs to update data independently and flexibly. Functional testing demonstrated that all features functioned well and reliably according to user needs. Therefore, this village MSME website can be concluded as an effective digital solution for increasing the visibility of local products, strengthening MSME competitiveness, and supporting village economic growth through sustainable and integrated online promotion.

Evania, Azuza; Analekta Tiara Perdana

Mikroba : Jurnal Ilmu Tanaman, Sains Dan Teknologi Pertanian 2025 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Soil contamination by hydrocarbons, pesticides, heavy metals, and complex pollutants is rapidly increasing and degrading essential ecosystem functions. Physical or chemical treatments offer faster results, yet they are often costly, energy-intensive, and risk disrupting soil biological integrity without fully eliminating pollution sources. Microorganism-based bioremediation provides a more sustainable alternative by utilizing microbial metabolism to degrade or immobilize pollutants into less toxic and less mobile forms. This article presents a structured literature review on the roles and applications of microorganisms for bioremediation of contaminated soils, covering comparisons between single isolates and microbial consortia, dominant biological mechanisms, and ecological challenges in field application. A Systematic Literature Review approach was applied, using narrative synthesis and thematic clustering of national and international journals published between 2020 and 2025. The review indicates that single microbial isolates are commonly selected for specific pollutant targets, whereas microbial consortia are preferred for mixed or persistent contaminants due to metabolic synergy that enhances microbial adaptability and stepwise pollutant breakdown in highly polluted soils. Adaptive mechanisms such as EPS production and biofilm formation contribute to microbial resilience under stress and help retain contaminants within the soil matrix. Key challenges identified include inoculum stability under extreme conditions and limited microbial access to pollutants trapped in micro-soil pores. The findings highlight that microbial selection strategies must be tailored to pollutant characteristics and soil environmental conditions, while also emphasizing the potential of biofilm-based systems and organic carriers to support broader field implementation of microbial bioremediation.

Magdalena Selvi Irawati Kwuta; Margaretha Maurita Delang; Mikhaela Novianti; Yerianus Dami Rea; Fortunata Marianus Moa Eko

Mikroba : Jurnal Ilmu Tanaman, Sains Dan Teknologi Pertanian 2025 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Non-formal institutions, such as farmer groups, play a strategic role in increasing farmer capacity and strengthening agricultural production systems at the village level. This study aims to analyze the role, function, and institutional dynamics of the Bina Satu Farmer Group in supporting tomato farmers in Parabubu Village, Mego District. A descriptive qualitative approach was used, with data collection techniques including observation, in-depth interviews, and documentation. The results indicate that the Bina Satu Farmer Group serves as a learning platform, a collaborative unit, and a liaison between farmers and external institutions. This institution functions in disseminating information on tomato cultivation technology, strengthening access to production inputs, and enhancing farmers' bargaining power in marketing. However, several weaknesses were identified, such as low member participation in routine meetings and limited managerial skills among administrators. Overall, the existence of this farmer group has significantly contributed to increasing the knowledge, productivity, and independence of tomato farmers in Parabubu Village.

Akuilina Katarina; Hilman Apriyadin; Paulus Paji; Susanti Ebo Karakabu; Leo Sukoto

Mikroba : Jurnal Ilmu Tanaman, Sains Dan Teknologi Pertanian 2025 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

The informal institution of mutual cooperation (gotong royong) in the rice farming community in Bhera Village, Mego District, Sikka Regency, remains the main foundation of social solidarity and the sustainability of agricultural activities even though modernization and the use of labor have begun to shift traditional values. A qualitative approach with a case study method was used to explore the role, form, and meaning of mutual cooperation in agricultural practices. Data were collected through in-depth interviews, participant observation, and documentation studies of rice farmers who are active in mutual cooperation activities. Data analysis was carried out through reduction, presentation, and drawing conclusions using triangulation techniques to ensure the validity of the findings. The results show that mutual cooperation is manifested in every stage of farming, from uprooting seedlings, planting (planting), clearing weeds, to harvesting, which is carried out voluntarily and in turns through the Irutan Tradition system. This institution functions as a collective work mechanism that reduces production costs, overcomes labor shortages, and strengthens social ties between farmers. Beyond its economic function, mutual cooperation has profound social and cultural significance as a symbol of brotherhood, togetherness, and collective responsibility in maintaining the sustainability of local wisdom and the resilience of farming communities amidst social and technological change.

Arfa Aulia Parinduri; Nayla Lestari; Gressela Sesinta; Ida Basaria

Realisasi : Ilmu Pendidikan, Seni Rupa dan Desain 2025 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This study aims to describe the forms and social functions of code-switching and code-mixing in the film Hujan Bulan Juni and to explain how language choice represents identity and social differences among the characters. The film was chosen because it portrays interactions between characters from different cultural backgrounds Javanese and Manadonese which allows for complex patterns of language contact. The study employed a descriptive qualitative method using observation and note-taking techniques on dialogues containing Indonesian, Javanese, and Manadonese linguistic elements. The data were analyzed using the sociolinguistic frameworks of Gumperz (1982) and Wardhaugh (2015) to uncover the social functions and identity meanings reflected in the speakers’ language choices.The findings reveal that code-switching from Indonesian to Manadonese serves to reinforce ethnic solidarity, emotional closeness, and cultural pride, while switching from Indonesian to Javanese reflects politeness, intimacy, and social hierarchy. Meanwhile, code-mixing between Indonesian and Manadonese marks distinctive speech styles and expresses regional identity, whereas code-mixing between Indonesian and Javanese functions to soften utterances and portray the speakers’ courteous demeanor. Overall, language choice in Hujan Bulan Juni is not merely a communicative tool but also a representation of identity and social differentiation within Indonesia’s multilingual society.

Petra Putri Sarinah Pandiangan; Alvi Sahrin Nasution; Grace Amelia Purba; Rizka Nabila Damanik; Endang Lyfia Saragih +1 more

Bilangan : Jurnal Ilmiah Matematika, Kebumian dan Angkasa 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Tebing Tinggi City, which has a strategic position in North Sumatra, is experiencing changes in population growth that need to be predicted for development planning purposes. The purpose of this study is to forecast the population of Tebing Tinggi City in 2030 by applying the Double Integral method, and visualize the results in 3D using GeoGebra. The method used is a quantitative approach with a case study, where the population density function is created based on secondary data from the Central Statistics Agency (BPS) of Tebing Tinggi City for the period 2010 to 2024. Data on area and population per sub-district are used to develop a population growth model calculated using the double integral. The forecast results show that the population of Tebing Tinggi City is estimated to reach 26,038 people in 2030, with varying growth rates in each sub-district. 3D visualization through GeoGebra is able to depict the distribution of population density in an interactive geometric form, thus facilitating the understanding of complex mathematical concepts. The conclusion of this study is that double integrals can be applied effectively to predict population size, and GeoGebra serves as a very useful visual aid in presenting the results of multivariable calculus analysis.

Fellezia Rahel Violeta Felle

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2025 Pusat riset dan Inovasi Nasional

Corrective maintenance is one of the maintenance strategies performed after system failures or malfunctions occur, particularly in diesel power plants (PLTD) that play a crucial role in supplying electricity to remote areas such as Jayapura. This study aims to identify the types of failures occurring in diesel engines at the Jayapura PLTD and to evaluate the corrective maintenance actions implemented. Data were collected through direct observation during an internship program, interviews with technicians, and analysis of historical maintenance and failure records. The results indicate that the most common failures occurred in the lubrication system, fuel system, and cooling system. Corrective actions included component repairs, spare part replacements, and system adjustments. The application of timely and appropriate corrective maintenance significantly reduced machine downtime and improved the reliability of the power generation system. This study recommends integrating corrective and preventive maintenance strategies to maximize operational efficiency of the PLTD.

Dede Syifa Izzatul Aulia; Mutia Fudhla Karima; Ridha Syifaa Ar-Rahiim; Evy Sulistyoningrum

Jurnal Riset Rumpun Ilmu Kesehatan 2025 Pusat riset dan Inovasi Nasional

Diabetic nephropathy is a chronic complication resulting from hyperglycemia, which triggers oxidative stress and inflammation, leading to progressive structural and functional kidney damage. Orange peel and Aloe vera contain bioactive compounds with antioxidant and antifibrotic properties that may protect the kidneys from diabetes induced injury. Nanoemulsion delivery systems can enhance the bioavailability of these extracts in the body. This experimental study aimed to analyze the nephroprotective effects of orange peel and Aloe vera nanoemulsion in a diabetic nephropathy rat model, including glomerular morphology and kidney function. A post-test only control group design was used on Wistar rats divided into five groups: positive control, negative control, and three treatment groups receiving varying nanoemulsion doses. Glomerular structure was evaluated by assessing the number of glomeruli exhibiting synechiae and analyzed using the Kruskal–Wallis test due to non-normal data distribution, yielding p=0.2387 (p>0.05), indicating no significant differences among groups. Urea levels were elevated above normal, whereas creatinine levels remained within normal limits. Although not statistically significant, the treatment groups demonstrated nephroprotective tendencies, shown by improvements in glomerular synechiae in the diabetic nephropathy model.

Talitha Kamilah; Sidi Ahyar Wiraguna

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The evolution of modern civil procedural law demands dispute resolution mechanisms that are responsive, efficient, and substantively just. In this context, Alternative Dispute Resolution (ADR) particularly mediation and arbitration has transformed from a supplementary option into a central instrument within Indonesia’s dispute resolution architecture. This study aims to analyze the development of ADR from the perspective of modern civil procedural law, focusing on the normative status and practical efficiency of mediation and arbitration as pre-litigation mechanisms. The research employs a normative-juridical approach, analyzing primary legal sources (legislation, Supreme Court Regulations [PERMA], court decisions) and secondary sources (scholarly journals, books, policy documents). The findings indicate that mediation has been mandatorily integrated into civil procedure through PERMA No. 1 of 2016, functioning as a court-facilitated pre-litigation stage, while arbitration operates as a consensual out-of-court mechanism under Law No. 30 of 1999. Both mechanisms demonstrate clear efficiency in terms of time (resolution within weeks to months), cost (minimal to predictable), and the ability to preserve parties’ relationships through collaborative processes and procedural confidentiality. Nevertheless, implementation challenges remain, particularly concerning the availability of qualified mediators and public perception of ADR. The study concludes that ADR is no longer a marginal alternative but an integral pillar of modern civil justice, aligning with principles of procedural efficiency and substantive justice.

Margaretha Bakang Hera; Rex Tiran; Diana S.A.N Tabun; Ananias R.P Jacob

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study discusses the role of the Kupang City Council in carrying out its supervisory function on gender-responsive maternal and child health policies, with a case study focus on Oebobo District. The background of this study stems from the high maternal and child mortality rates and the suboptimal implementation of Kupang City Regulation No. 7 of 2013. This study uses a qualitative approach with interview, observation, and documentation techniques, and involves informants from DPRD members, health workers, posyandu cadres, and community leaders. The results show that the DPRD, particularly through Commission IV, has carried out its supervisory function through regulatory support, budget allocation, program evaluation, and field visits. Some of the programs supervised include Free Nutritious Meals (MBG), strengthening Posyandu, and basic health services at Puskesmas. However, the effectiveness of supervision still faces various obstacles, including the lack of female representation in the DPRD, strong patriarchal culture, lack of socialization of local regulations, weak cross-sector coordination, and low community participation. The conclusion of this study confirms that the success of gender-responsive maternal and child health policies is greatly influenced by the capacity of the DPRD in oversight, political and budgetary support, and community involvement.

Syamsul Bahri; Putri Naira; Farid Rizaldi; Yolanda Marchella; Fitra Aulia Simatupang

Publikasi Para ahli Bahasa dan Sastra Inggris 2025 Asosiasi Periset Bahasa Sastra Indonesia

Sarcasm is a literary device and one of the most expressive forms of figurative language, often used to convey humor, criticism, or emotional tension in both daily conversation and literature. This study explores the use of sarcasm in William Shakespeare‟s Much Ado About Nothing by applying Elizabeth Camp‟s (2011) typology, which classifies sarcasm into four types: propositional, lexical, illocutionary, and like-prefixed sarcasm. Using a qualitative descriptive method, the researchers collected all sarcastic utterances from the play, classified them according to Camp‟s framework, and analyzed their pragmatic functions in the dramatic context. The findings reveal a total of 50 sarcastic utterances, with propositional sarcasm being the most frequent (42%), followed by illocutionary sarcasm (28%), lexical sarcasm (24%), and like-prefixed sarcasm (6%). These results indicate that sarcasm serves as both a comedic and dramatic device, shaping character interactions, driving conflicts, and reinforcing Elizabethan cultural norms. Beatrice and Benedick‟s witty verbal duels exemplify how sarcasm fosters humor and intimacy, while Claudio‟s sarcasm highlights themes of honor and social tension. Overall, the study demonstrates that sarcasm in Shakespeare‟s play is not merely humorous banter but a sophisticated rhetorical strategy that enhances characterization, thematic depth, and audience engagement.

Adli Rikanda Saputra; Arifa Kurniawan

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

This study investigates the impact of board characteristics on the financial performance of non-financial companies listed in the JII70 index in Indonesia. Motivated by the ongoing debate on the effectiveness of corporate governance mechanisms in enhancing firm outcomes, particularly within Sharia-compliant markets, this study focuses on three key board attributes: board size, board independence, and female representation on the board. Using a quantitative causal approach and panel data from 25 companies over the period 2020–2023, the study employs a fixed effect model to evaluate the relationship between board structure and financial performance measured by Return on Assets (ROA). The results show that board size has a positive and significant effect on firm performance, indicating that larger boards may enhance oversight capacity and provide broader resources beneficial to strategic decision-making. Conversely, board independence and board female representation do not exhibit significant effects on financial performance, suggesting that their roles may be more symbolic or constrained by institutional and contextual factors in the sampled companies. These findings highlight the importance of understanding corporate governance not merely in structural terms, but in relation to functional effectiveness and contextual maturity. The study offers implications for regulators, companies, and governance reform initiatives, particularly regarding strengthening substantive roles of independent and female commissioners in improving firm performance within Sharia-compliant markets.