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A competitive company is basically a company that is able to maintain consistency and stability of profits in various business activities, without having to commit acts of fraud that can harm internal and external parties. Achieving high-quality profits is an important indicator of the company's sustainability because it reflects management's ability to effectively manage assets, resources, and business strategies. In the context of this study, the main focus is directed to the effect of leverage, liquidity, and profitability on the quality of profit with the size of the company as a variable of moderation. The study was conducted on food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. The research method used is quantitative with analytical descriptive approach. The selection of samples was carried out by purposive sampling technique so that 25 companies were obtained as samples with a total of 125 financial statement data for five years of observation. Based on the results of the analysis, it was found that leverage, liquidity and profitability have a negative and significant influence on the quality of profit. This finding shows that the higher the three variables, the quality of profit actually decreases. Furthermore, the results revealed that the size of the company is not able to moderate the relationship between leverage, liquidity, and profitability to the quality of profit.

This study aims to examine and analyze the influence of debt maturity and cash holding on dividend policy, the effect of debt maturity and cash holdings on company value, and the effect of debt maturity and cash holdings on company value through dividend policies in banking sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The sampling technique uses the purposive sampling method. Secondary data was obtained from the annual financial statements. The data analysis method uses path analysis with two structural equations to test the direct and indirect influence of independent variables on dependent variables through intervening variables. The results of the structural equation 1 study show that debt maturity has no effect on dividend policy, and cash holdings have an effect on dividend policy. The results of structural equation 2 show that debt maturity affects the value of the company and cash holdings have no effect on the value of the company. The results of the testing of intervening variables show that dividend policy can mediate debt maturity to company value and dividend policy can mediate cash holdings to company value. The predictive ability of the two variables on the dividend policy was 13.6% and the remaining 12.6% was influenced by other variables outside the research model and the predictability of the three variables on the company's value was 15.7% and the remaining 14.7% was influenced by other variables outside the research model.

This study aims to analyze the effect of Non-Performing Loans (NPLs) and the Loan-to-Deposit Ratio (LDR) on bank financial performance, as measured by Return on Assets (ROA), with Net Interest Margin (NIM) as an intervening variable in banking companies listed on the Indonesia Stock Exchange during the 2021-2023 period. The research method used is quantitative research with a causal-comparative approach. The data used in this study is secondary data sourced from the financial reports of banking companies accessible through the official IDX website. The population in this study is banking sector companies listed on the Indonesia Stock Exchange, with a sample of 35 companies selected using a purposive sampling method based on certain criteria. The independent variables in this study are Non-Performing Loans (X1) and Loan to Deposit Ratio (X2), while the dependent variable is Return on Assets (Y) and the intervening variable is Net Interest Margin (Z). Data analysis techniques in this study use panel data regression, classical assumption tests, t-tests, coefficients of determination, and Sobel tests. The results of this study indicate that NPL has no effect on NIM, while LDR has an effect on NIM, NPL has an effect on ROA, LDR has no effect on ROA, NIM has an effect on ROA, NIM does not mediate the relationship between NPL and ROA, and NIM mediates the relationship between LDR and ROA.

Penelitian ini bertujuan untuk menganalisis pengaruh etos kerja, motivasi intrinsik, dan kepuasan kerja terhadap kinerja karyawan di perusahaan-perusahaan yang beroperasi di Kota Cirebon. Kinerja karyawan menjadi salah satu indikator penting dalam menjamin keberlangsungan dan daya saing perusahaan. Namun, ketidaksesuaian antara potensi sumber daya manusia dan hasil aktual di lapangan masih sering terjadi, ditandai dengan rendahnya produktivitas, tingginya turnover, serta loyalitas karyawan yang lemah. Penelitian ini menawarkan kebaruan dengan menguji ketiga variabel psikologis internal secara simultan dalam satu model penelitian, berbeda dari studi sebelumnya yang menguji secara parsial. Metode penelitian yang digunakan adalah kuantitatif dengan desain kausal asosiatif. Data diperoleh melalui kuesioner skala Likert yang disebarkan kepada 50 responden menggunakan teknik purposive sampling. Analisis dilakukan menggunakan regresi linier berganda dengan bantuan SPSS versi 25 untuk mengukur pengaruh masing-masing variabel bebas terhadap variabel dependen, baik secara parsial maupun simultan. Hasil penelitian menunjukkan bahwa etos kerja, motivasi intrinsik, dan kepuasan kerja secara signifikan memengaruhi kinerja karyawan. Etos kerja memiliki hubungan positif, motivasi intrinsik menunjukkan pengaruh negatif jika tidak selaras dengan dukungan organisasi, dan kepuasan kerja berkontribusi dalam menciptakan kenyamanan dan loyalitas. Secara simultan, ketiga variabel tersebut menjelaskan proporsi signifikan terhadap variasi kinerja. Penelitian ini memberikan implikasi bahwa perusahaan perlu menyusun strategi pengelolaan SDM yang tidak hanya berfokus pada aspek teknis, tetapi juga pada penguatan faktor psikologis karyawan secara menyeluruh.

The Karanganyar Regency Government functions as an autonomous region comprising various work units, including offices, agencies, and departments. This study aims to examine the influence of budget participation and work motivation on managerial performance, and to analyze the moderating role of leadership style within this relationship in the Regional Government Work Units (SKPD) of Karanganyar Regency. This research employed a quantitative approach, utilizing primary data as its main source. The study population consisted of all 8,019 employees across the SKPD in Karanganyar Regency. A purposive sampling technique was used to select 100 employee respondents. The findings indicate that Budget Participation has a positive but not statistically significant effect on managerial performance. Conversely, the Work Motivation variable demonstrates a positive and statistically significant influence on the managerial performance of SKPD in Karanganyar Regency. Furthermore, Leadership Style was found to moderate the effects of both Budget Participation and Work Motivation on Managerial Performance. This suggests that an improved leadership style can enhance the effectiveness of budget participation and work motivation in boosting managerial performance within the SKPD of Karanganyar Regency

Penelitian ini dimaksudkan untuk mengkaji pengaruh kompensasi finansial, kepuasan kerja, dan work-life balance terhadap loyalitas karyawan yang berasal dari Generasi Z. Latar belakang dari penelitian ini didasari oleh meningkatnya tingkat mobilitas kerja pada kelompok Generasi Z, yang menciptakan tatantangan sendiri bagi perusahaan dalam mempertahankan tenaga kerja muda yang memiliki potensi tinggi. Penelitian ini menerapkan pendekatan kuantitatif dengan menggunakan metode survei yang melibatkan 80 responden dari kalangan Generasi Z yang bekerja di sektor manufaktur. Pengolahan data dilakukan dengan bantuan SPSS versi 22, dengan menggunakan sejumlah tahapan pengujian yang mencakup pengujian validitas dan reliabilitas, pengujian asumsi klasik, serta analisis regresi linier berganda. Analisis yang dilakukan dalam penelitian ini mengungkapkan bahwa ketiga variabel independen, yaitu kompensasi finansial, kepuasan kerja, dan work-life balance secara signifikan berpengaruh terhadap loyalitas karyawan, baik secara parsial maupun simultan. Temuan ini menegaskan bahwa upaya untuk menciptakan keseimbangan yang optimal antara kehidupan profesional dan personal berperan sebagai aspek strategis yang berkontribusi secara signifikan terhadap peningkatan loyalitas karywan di lingkungan kerja.  Penelitian ini memberikan implikasi bahwa perusahaan perlu lebih memperhatikan aspek work life balance dalam strategi manajemen sumber daya manusia untuk mendorong retensi dan komitmen karyawan.  

Digital transformation brings significant changes in data processing, including the audit process carried out by auditors in producing quality audit reports. This study shows that auditors are required to be able to adapt to these changes, both in terms of skills and knowledge, in order to implement digital-based audit data processing programs. The data used this study were obtained through the distribution of questionnaires to Public Accounting Firms (KAP) in Yogyakarta. The research method applied was quantitative. The population of this study consisted of all auditore in 17 KAPs in Yogyakarta listed in the IAPI Directory in 2025, and the sample used was 67 respondents. The results indicate that digital transformation has a significant positive effect on audit quality, while auditor competence does not moderate the effect of digital transformation on audit quality.

This study aims to determine the effect of communication and work discipline on employee performance through work supervision as an intervening variable at Jambi Ekspres Televisi. The population in this study consisted of 30 employees, all of whom were used as samples using the total sampling technique. This research employed a quantitative approach with a questionnaire based on a Likert scale, and the data were analyzed using the Partial Least Square (PLS) method through the SmartPLS software. The results showed that communication and work discipline were categorized as good and played an important role in improving employee performance through work supervision. Communication had a positive and significant effect on work supervision, while work discipline also had a positive and significant effect on work supervision. However, communication had a positive but insignificant effect on employee performance. Conversely, work discipline had a positive and significant direct effect on employee performance. Meanwhile, work supervision had a negative and insignificant effect on employee performance. The indirect effects of communication and work discipline on performance through work supervision were also negative and insignificant, indicating that work supervision has not yet played an optimal role as an intervening variable. Based on these findings, it is recommended that the company enhance internal communication effectiveness, strengthen the consistent implementation of work discipline, and optimize the role of work supervision to function more as a coaching and motivational tool, thereby contributing positively to improving employee performance.

The purpose of this study is to determine the effect of servant leadership on employee performance through teamwork as an intervening variable at BRIDA Jambi Province. This type of research is quantitative research. The population in this study were all employees at BRIDA Jambi Province, totaling 40 people with a research sample of 40 people. Data collection used a questionnaire that had been tested for validity and reliability. The research analysis method used descriptive statistical analysis using the Structural Equation Model (SEM), with Smart PLS 4.0 Software (Partial Least Square) as a tool to process the data. The results of this study indicate that servant leadership has a positive and significant influence on employee performance, servant leadership has a positive and significant influence on teamwork, teamwork has a positive and significant influence on employee performance, servant leadership has a positive and significant influence on employee performance through teamwork as an intervening variable.

\ This study aims to analyze the influence of bureaucratic leadership style on employee performance with teamwork as an intervening variable at the Forestry Service of Jambi Province. Human resources are the main determinant of organizational success, particularly in public bureaucracies that demand effectiveness, discipline, and strong responsibility. Bureaucratic leadership, which emphasizes formal structure, rule compliance, and systematic work procedures, is believed to enhance efficiency but may also limit employee creativity and flexibility. In this context, teamwork becomes a crucial factor that strengthens the relationship between leadership and performance through enhanced collaboration, communication, and synergy among employees. This research employs a quantitative approach with an explanatory design. The population consists of 56 employees of the Forestry Service of Jambi Province selected using saturated sampling. Data were collected using a Likert-scale questionnaire and analyzed through Structural Equation Modeling-Partial Least Square (SEM-PLS). The findings indicate that bureaucratic leadership style has a positive and significant effect on both employee performance and teamwork. Furthermore, teamwork also has a positive and significant effect on performance and mediates the relationship between bureaucratic leadership and performance. The R-square results show that most of the variation in performance can be explained by bureaucratic leadership and teamwork. These findings highlight that the effectiveness of bureaucratic leadership is optimized when supported by strong teamwork. This study provides practical implications for public institutions to develop adaptive leadership strategies and foster a collaborative work culture to enhance employee productivity and organizational performance.

This study aimed to determine the influence of loan amount, repayment period, and borrower characteristics as a moderating variable on the loan repayment performance at KSP Kopdit Pintu Air Lekebai Branch. The method used in this study was quantitative, employing both primary and secondary data sources. Data were collected through interviews, documentation, and questionnaires, and analyzed using descriptive statistical analysis. The population in this study consisted of cooperative members who were delinquent in loan repayment. The sample was determined using a non-probability sampling technique with saturated sampling. The result showed that the variable affecting the loan repayment performance at KSP Kopdit Pintu Air Lekebai Branch was the repayment period, while the loan amount and borrower characteristics as a moderating variable did not strengthen effect. Furthermore, borrower characteristics as a moderating variable did not stengthen or weaken the effect of loan amount and repayment period on loan repayment performance at KSP Kopdit Pintu Air Lekebai Branch.

Penelitian ini bertujuan untuk menganalisis pengaruh Relationship Management, Promosi, dan Lokasi terhadap keputusan orang tua dalam memilih Bimbingan Belajar Roudhoh Andromeda di Jakarta Barat. Jenis penelitian ini adalah kuantitatif dengan pendekatan deskriptif dan analitis. Populasi penelitian terdiri dari orang tua murid yang terdaftar di lembaga tersebut, dan sampel sebanyak 125 orang tua dipilih dengan teknik purposive sampling. Pengumpulan data dilakukan melalui kuesioner yang mengukur variabel Relationship Management, Promosi, Lokasi, dan Keputusan Pilihan Orang Tua. Data dianalisis menggunakan perangkat SEM-PLS untuk menguji pengaruh langsung dan simultan antara variabel. Hasil penelitian menunjukkan bahwa Relationship Management, Promosi, dan Lokasi memiliki pengaruh signifikan terhadap keputusan orang tua dalam memilih lembaga tersebut. Secara khusus, Relationship Management memberikan pengaruh paling dominan, diikuti oleh Promosi dan Lokasi. Kesimpulannya, Bimbingan Belajar Roudhoh Andromeda disarankan untuk meningkatkan kualitas hubungan dengan orang tua dan siswa, memperkuat promosi, serta memperhatikan faktor lokasi agar lebih mudah diakses. Penelitian ini memberikan wawasan bagi lembaga pendidikan dalam merancang strategi pemasaran dan hubungan yang lebih efektif.

This study aims to determine the effect of the role of work motivation as a mediating variable between workload on employee performance at Perumda Air Minum Tirta Sakti, Kerinci Regency. The method used is quantitative analysis with data collection techniques by distributing questionnaires to 86 respondents. Data were collected using a Likert-scale-based questionnaire, and hypothesis testing used descriptive analysis techniques using SmartPLS 4 software. This study uses Outer Model testing, namely convergent Validity, Discriminant Validity, composite reliability and Inner Model testing, namely R-Square and Bootstrapping. The results of the study indicate that (1) workload has a positive and significant effect on employee performance. So the higher the workload, the higher the employee performance will be. (2) Workload has a positive and significant effect on work motivation. The higher the workload, the greater the motivation that arises in an employee. (3) Work motivation has a positive and significant effect on employee performance. If employees are motivated to work, their performance will be higher and improve. Conversely, if employees are less motivated, they will not be able to do their work well, so their performance will be less than optimal. (4) Work motivation can mediate between workload and employee performance. Employees who have high motivation can complete high workloads because this motivation encourages them to do their work with more enthusiasm and can determine efforts to achieve predetermined goals. e and Bootstrapping. The results of the study indicate that (1) workload has a positive and significant effect on employee performance. So the higher the workload, the higher the employee performance will be. (2) Workload has a positive and significant effect on work motivation. The higher the workload, the greater the motivation that arises in an employee. (3) Work motivation has a positive and significant effect on employee performance. If employees are motivated to work, their performance will be higher and improve. Conversely, if employees are less motivated, they will not be able to do their work well, so their performance will be less than optimal. (4) Work motivation can mediate between workload and employee performance. Employees who have high motivation can complete high workloads because this motivation encourages them to do their work with more enthusiasm and can determine efforts to achieve predetermined goals.

This study examines in depth the risk factors influencing financial statement fraud in the Indonesian banking sector by employing the Fraud Hexagon framework. This framework comprises six core elements—pressure, opportunity, rationalization, capability, arrogance, and collusion—each representing potential drivers of fraudulent behavior. The study also aims to assess whether institutional investor involvement can serve as a moderating factor capable of reducing the likelihood of fraud. The research uses secondary data derived from the annual reports of banks listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. Logistic regression analysis is employed to examine the relationships between the Fraud Hexagon variables and financial statement fraud, as well as to test the moderating role of institutional ownership. The findings reveal that, among the six elements of the Fraud Hexagon, only auditor changes (representing rationalization) and political connections (representing collusion) have a significant effect on financial statement fraud. The other elements—pressure, opportunity, capability, and arrogance—do not show a significant impact. Furthermore, institutional investor involvement is found not to moderate the relationship between the Fraud Hexagon elements and financial statement fraud, indicating that external monitoring through institutional ownership remains ineffective in the context of Indonesian banking. These results underscore the importance of closer supervision of rationalization and collusion factors, as well as the need for stronger internal control mechanisms to prevent fraudulent financial reporting. The study’s findings are expected to provide valuable insights for regulators, banking management, and other stakeholders in their efforts to enhance fraud prevention measures in the financial sector.  

This study aims to examine the effect of information technology and competence on employee performance with leadership style as an intervening variable at the Class I Special Immigration Office Soekarno Hatta. This research uses a quantitative approach with a sample size of 210 employees. Data collection techniques involved document studies and questionnaires, and data analysis was conducted using SPSS version 25. The results of the study indicate that: (1) Information technology significantly affects employee performance with a t-value of 2.812 > t-table of 1.972 and a significant value of 0.012 < 0.05. (2) Competence also significantly affects employee performance with a t-value of 1.982 > t-table of 1.972 and a significant value of 0.0026 < 0.05. (3) Information technology significantly affects leadership style with a t-value of 2.009 > t-table of 1.972 and a significant value of 0.039 < 0.05. (4) Competence significantly affects leadership style with a t-value of 2.391 > t-table of 1.972 and a significant value of 0.040 < 0.05. (5) Leadership style significantly affects employee performance with a t-value of 2.364 > t-table of 1.972 and a significant value of 0.048 < 0.05. Furthermore, the analysis shows that the direct effect of information technology on employee performance is greater (0.50) than the indirect effect through leadership style (0.08), indicating that leadership style as an intervening variable is not effective. The same applies to competence, with the direct effect (0.95) being greater than the indirect effect (0.152).

Penelitian ini bertujuan untuk menganalisis pengaruh Lingkungan Kerja, Motivasi, dan Work-Life Balance terhadap Loyalitas Karyawan di Perusahaan EPC di Jakarta, dengan Kepuasan Kerja sebagai variabel mediasi dan moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan melibatkan total 259 responden yang dipilih melalui teknik purposive sampling. Data dikumpulkan menggunakan kuesioner terstruktur dan dianalisis dengan metode Partial Least Squares-Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa Lingkungan Kerja, Motivasi, dan Work-Life Balance memiliki pengaruh positif dan signifikan terhadap Loyalitas Karyawan. Selain itu, ketiga variabel tersebut juga berpengaruh positif dan signifikan terhadap Kepuasan Kerja. Temuan lain menunjukkan bahwa Kepuasan Kerja turut memberikan kontribusi positif dan signifikan terhadap Loyalitas Karyawan, namun tidak berperan sebagai variabel moderasi. Sebaliknya, Kepuasan Kerja berfungsi sebagai variabel mediasi dalam hubungan antara Lingkungan Kerja, Motivasi, dan Work-Life Balance dengan Loyalitas Karyawan. Penelitian ini diharapkan mampu memberikan kontribusi praktis bagi strategi manajemen sumber daya manusia, khususnya dalam meningkatkan retensi karyawan, serta memberikan implikasi teoretis yang dapat memperkaya kajian akademik di masa mendatang.

This research aims to examine and analyze the influence of peers, financial literacy, and financial inclusion on saving behavior with saving motives as an intervening variable. This research is a quantitative study with a descriptive approach. The population in this study consists of all KIP Kuliah scholarship recipient students at Slamet Riyadi University Surakarta. The sampling technique used purposive sampling method using the Slovin formula. The sample in this study consists of KIP Kuliah scholarship recipient students at Slamet Riyadi University Surakarta with the provision that the respondents concerned are in accordance with the author's criteria. The sample in this study amounted to 85 respondents. The data collection method used questionnaires distributed directly. The data used in the research is primary data collected through questionnaire surveys. Data analysis used multiple linear regression analysis and path analysis. The research results show: 1) Peers (X1), Financial literacy (X2), Financial Inclusion (X3) and Saving Motives (Z) have a positive and significant effect on Saving behavior, 2) Peers (X1), Financial literacy (X2), Financial Inclusion (X3) have a positive and significant effect on Saving Motives. 3) Financial literacy (X2) and Financial Inclusion (X3) have a positive and significant effect on Saving behavior mediated by Saving Motives. 4) Saving Motives are unable to mediate the influence of Peers on Saving Behavior

Tujuan dari penelitian ini adalah untuk melihat bagaimana peran influencer dan social media marketing berdampak pada minat mahasiswa manajemen universitas pembangunan panca budi medan untuk membeli sandal crocs. Studi ini termasuk dalam kategori kuantitatif asosiatif. Penelitian ini melibatkan 5.695 mahasiswa Manajemen dari Universitas Pembangunan Panca Budi Medan angkatan 2023 dan 2024 yang mengenal sandal Crocs. Penelitian ini menggunakan teknik purposive sampling dan rumus Slovin untuk memilih 99 responden yang berusia 18-25 tahun dari Program Manajemen Prodi di Universitas Pembangunan Panca Budi. Data primer dan data sekunder dikumpulkan melalui studi kepustakaan dan kuesioner dengan skala Likert. Uji validitas dan reliabilitas dilakukan pada semua item pernyataan; variabel peran influencer (X1), social media marketing (X2), dan variabel minat beli (Y) dinyatakan valid dan reliabel; regresi linear berganda, uji parsial (T), uji simultan (F), dan koefisien determinasi (R2). Uji asumsi klasik data digunakan dalam penelitian ini. Menurut Analisis Regresi Linear Berganda variabel peran influencer (X1) dan social media marketing (X2), ada korelasi positif antara minat beli (Y). Menurut hasil uji parsial (uji T), peran influencer (X1) memiliki pengaruh positif dan signifikan terhadap minat beli (Y), dengan nilai t hitung 3,184 dan signifikansi 0,002 (kurang dari 0,05). Social media marketing (X2) juga memiliki pengaruh positif dan signifikan terhadap minat beli (Y), dengan nilai t hitung 3,113 dan signifikansi 0,002 (kurang dari 0,05). Menurut hasil uji simultan (uji F), variabel peran influencer (X1) dan social media marketing (X2) secara bersama-sama memiliki pengaruh signifikan terhadap minat beli (Y), dengan nilai f hitung sebesar 5,717 dan signifikansi 0,005 (kurang dari 0,05). Variasi dalam minat beli (Y) sebesar 62,0% disebabkan oleh variabel peran influencer (X1) dan social media marketing (X2). Faktor-faktor lain yang tidak dibahas dalam penelitian ini memengaruhi 38,0% variasi dalam minat beli (Y).

This study aims to determine and analyze the effect of Social Media Marketing and Environment Knowledge on Green Purchase Intention with Customer Trust as a Mediating Variable in Generation Z in Sleman. This study uses quantitative research methods using a questionnaire. The population in this study is Generation Z in Sleman, Yogyakarta Special Region who consume drinking water in gallons of the Aqua brand. The data collection technique used purposive sampling technique. The sample in this study amounted to 95 respondents. The analysis method used in this research is Partial Least Square (PLS). The results showed that social media marketing has a significant direct effect on green purchase intention, environmental knowledge has a significant direct effect on green purchase intention, social media marketing has a significant direct effect on customer trust, environmental knowledge has a significant direct effect on customer trust. Meanwhile, customer trust does not have a significant direct effect on green purchase intention. In the mediation test, customer trust is able to mediate social media marketing on green purchase intention and customer trust is able to mediate environmental knowledge on green purchase intention.

Work time is the amount of time determined to carry out a number of routine or ordinary activities carried out inside and outside the household in units of time or hours. Rubber farming and oil palm farming are farming activities that are in great demand in Indonesian society and are important crops as a source of income for farmers. The problem that can be identified in this study is how the outflow of labor based on gender on rubber and oil palm farms in North Amboyo Village, Ngabang Sub-district, Landak Regency. This research was conducted from March 18 to April 18, 2024. The research method in this study is the survey method. The population in this study were all rubber farmers and oil palm farmers in North Amboyo Village, Ngabang District, Landak Regency, totaling 31 rubber farmers and 42 oil palm farmers. The variables of this study consisted of the work time of rubber farmers and oil palm farmers producing which was calculated within one month. The data analysis technique used in this study is the T-Test (Independent Sample T-Test). t test results Sig value. (2-tailed) in the table is 0.000 so it can be said that there is a significant difference between the labor expenditure of rubber farmers and oil palm farmers. There is a significant difference in the comparison of labor expenditure based on gender in rubber and oil palm farming with the test results, namely the value of Sig. (2-tailed) 0.000. This means that of the two research objectives there is a significant difference in the comparison of labor expenditure of rubber farmers and oil palm farmers, as well as the comparison of labor expenditure based on gender in North Amboyo Village, Ngabang District, Landak Regency. Keywords: Farming, Labor, Oil Palm, Rubber.   Abstrak. Curahan waktu kerja adalah jumlah waktu yang ditentukan untuk melakukan sejumlah kegiatan rutin atau biasa dilakukan di dalam dan luar rumah tangga dalam satuan waktu atau jam. Usahatani karet dan kelapa sawit merupakan kegiatan yang banyak diminati masyarakat Indonesia dan merupakan tanaman penting sebagai sumber penghasilan bagi petani. Permasalahan yang diidentifikasi pada penelitian ini yaitu bagaimana curahan tenaga kerja berdasarkan gender pada usahatani karet dan kelapa sawit di Desa Amboyo Utara Kecamatan Ngabang Kabupaten Landak. Penelitian ini dilaksanakan dari bulan 18 Maret–18 April 2024. Metode dalam penelitian ini adalah metode survey. Populasi dalam penelitian ini adalah seluruh petani karet dan petani kelapa sawit yang berada di Desa Amboyo Utara Kecamatan Ngabang Kabupaten Landak sebanyak 31 petani karet dan 42 petani kelapa sawit. Variabel penelitian terdiri dari curahan waktu kerja petani karet dan petani kelapa sawit menghasilkan  yang dihitung dalam kurun waktu satu bulan. Teknik analisis data yang digunakan pada penelitian ini adalah Uji-T (Independent Sample T-Test). Hasil uji t nilai Sig. (2-tailed) pada tabel yaitu 0.000 sehingga bisa dikatakan terdapat perbedaan yang signifikan antara curahan tenaga kerja petani karet dan petani kelapa sawit. Perbedaan yang signifikan pada perbandingan curahan tenaga kerja berdasarkan gender pada usahatani karet dan kelapa sawit dengan hasil uji yaitu nilai Sig. (2-tailed) 0.000. Artinya dari dua tujuan penelitian tersebut terdapat perbedaan yang signifikan pada perbandingan curahan tenaga kerja petani karet dan petani kelapa sawit, serta  perbandingan curahan tenaga kerja berdasarkan gender di Desa Amboyo Utara Kecamatan Ngabang Kabupaten Landak.