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Muh Taufik Saddam; Yeny Sulistyowati; Thika Marliana

Jurnal Kesehatan dan Kedokteran 2025 Lembaga Pengembangan Kinerja Dosen

Nurses' caring behavior is a fundamental element in quality healthcare services. However, pressures such as high workload and burnout can hinder its implementation. This study aims to analyze the relationship between workload and burnout on the caring behavior of nurses in the Inpatient Ward of “X” Hospital. The research method used is quantitative with a cross-sectional design, involving 96 practicing nurses through a total sampling technique. Data were collected using the Subjective Workload Assessment Technique (SWAT) questionnaire, the Maslach Burnout Inventory (MBI), and a caring behavior questionnaire based on Jean Watson's theory. The results showed that the workload (p<0.001) and burnout (p<0.001) variables have a significant negative relationship with caring behavior. Logistic regression analysis identified workload as the more dominant factor influencing caring behavior. Simultaneously, these two independent variables could explain 57.9% of the variance in nurses' caring behavior. This study concludes that an increase in workload and burnout levels significantly decreases nurses' caring behavior, making workload management a priority intervention to improve the quality of nursing care.

Jamaludin Sipayung; Abdi Sugiarto; Cut Nuraini

International Journal of Mechanical, Electrical and Civil Engineering 2025 Asosiasi Riset Ilmu Teknik Indonesia

The management of domestic wastewater remains a major challenge in rural areas, including in Central Tapanuli Regency. Limited community participation, low access to environmental information, and weak institutional support are key factors hindering sustainable sanitation efforts. This study aims to identify and analyze the factors influencing community roles in environmentally friendly wastewater management and to formulate empowerment strategies that align with local characteristics. This research uses a Mixed Methods approach, combining a descriptive quantitative method with multiple linear regression analysis to assess the influence of variable X1 (Knowledge), X2 (Access to Information), and X3 (Institutional Support) on variable Y (Community Role). Quantitative data were collected from 175 respondents using a closed-ended questionnaire, while qualitative data were obtained through in-depth interviews and field observations in four villages: Sipeapea, Pandan, Tapian Nauli, and Hutabalang. The results show that all three independent variables have a positive influence on enhancing community roles, with institutional support being the most dominant factor. In addition, qualitative interviews revealed a gap in practical knowledge and a need for stronger cross-sectoral communication. These findings indicate that optimizing community involvement strongly depends on continued education, information transparency, and institutional synergy. This study recommends intervention strategies including community-based sanitation education, the establishment of village environmental information systems, and the integration of waste management programs into regional development planning. These findings are expected to serve as a foundation for more adaptive, contextual, and sustainable environmental policymaking in Central Tapanuli.

Dimas Firmansyah

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study is motivated by the importance of employee performance as a key factor in achieving organizational goals. Optimal performance is significantly influenced by various factors, one of which is workload and the working environment. An unbalanced workload can hinder productivity, while a non-conducive working environment can reduce comfort and work enthusiasm. Therefore, this study aims to analyze the impact of workload and the working environment on employee performance at PT Kampung Bali Indah Jakarta Pusat, both partially and simultaneously. This study uses a quantitative approach with a saturated sample of 52 respondents. Data collection was conducted using questionnaires, and the data were analyzed using SPSS version 25. The analysis included validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination. The results show that workload has no significant partial effect on employee performance. This indicates that, although excessive workload can affect performance, other factors play a more dominant role in influencing employee performance. In contrast, the working environment has a positive and significant impact on employee performance. A conducive work environment provides comfort for employees to work more effectively and efficiently. Simultaneously, both workload and the working environment significantly affect employee performance, contributing 73.5%. This means that more than 70% of employee performance is influenced by these two factors, while the remaining performance is influenced by other factors not covered in this study. These findings suggest that to improve employee performance, the company should enhance the working environment to better support employee comfort and productivity. On the other hand, workload management should also be adjusted to remain optimal without adding excessive pressure on employees.

Decky Hendarsyah; Febrianty, Nirvana Annisa’; Bahri, Saiful

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

This research aims to examine the influence of packaging, price, and digital marketing on increasing MSME (Micro, Small, and Medium Enterprises) sales. Using a descriptive quantitative approach, this study collects primary data through questionnaires and interviews, as well as secondary data from literature sources. The questionnaires serve as the primary data source, while interviews provide supporting data. The research population includes all MSMEs supported by KADIN in Bengkalis sub-district, Bengkalis district. A random sampling technique was applied, with a total of 104 respondents selected for the study. The data analysis was conducted using multiple linear regression with the help of SPSS software. This analysis involved testing validity, reliability, classical assumptions, and hypotheses to ensure the accuracy and consistency of the data. The results of the research indicate that both packaging and price have a positive and significant effect on increasing MSME sales. In contrast, digital marketing did not show a significant effect on boosting sales. Among the three factors, packaging emerged as the most dominant factor influencing the increase in sales. This study adds value to existing theories by confirming the importance of packaging and price in enhancing MSME sales performance. It also offers practical implications for the government and MSME stakeholders. For the government, the findings can be used to develop strategies and policies that support MSMEs, particularly in areas related to packaging and pricing strategies. For MSME owners and entrepreneurs, this research provides insights into key aspects of business operations that can be optimized to improve sales. By focusing on packaging and pricing strategies, MSMEs can enhance their competitiveness in the market, leading to increased sales and long-term business success.

Iqbal Maulana Saputra; Ati Kusmawati

Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Bullying in schools is a serious issue that affects students’ mental health and therefore needs to be addressed through specific programs that create a safe, comfortable, and healthy environment. Increasing public awareness of the dangers of bullying has encouraged the emergence of anti-bullying programs in schools, including at SMA Dharma Karya UT. This study aims to analyze the implementation of such a program with four main objectives, namely to understand its execution, assess its effectiveness, identify existing obstacles, and provide relevant recommendations for improvement. The research method employed is quantitative with a descriptive approach using questionnaires developed based on program implementation and mental health indicators, tested for validity and reliability, and analyzed with SPSS version 25. The research sample involved 98 students from grades X, XI, and XII, selected through a representative quota sampling technique. The results show a significant relationship between the anti-bullying program and students’ mental health, with a correlation coefficient of 0.760 indicating a strong relationship. The program explains 57.8% of the variance in mental health, while 42.2% is influenced by other external factors. Simple regression analysis produced a constant of 43.783 and a coefficient of 1.814, meaning improvements in program implementation are directly proportional to improvements in mental health. Hypothesis testing confirmed significance with a value of 0.000 < 0.05, thus accepting the alternative hypothesis. The anti-bullying program has proven to be effective and can serve as a reference for other schools.

Abdul Hakim

Jurnal Visi Manajemen 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

This research is motivated by the phenomenon of declining teacher performance at SMK Sariwangi Tasikmalaya, which is suspected to be caused by low work motivation and a lack of work discipline. This issue is crucial because teacher performance is one of the key factors in achieving educational goals. Therefore, the purpose of this study is to empirically examine the influence of work motivation and work discipline on teacher performance. This study employed a quantitative approach with a survey method. The population consisted of all 38 teachers at SMK Sariwangi Tasikmalaya, and the sampling technique used was saturated sampling. Data were collected through questionnaires that had been tested for validity and reliability. Data analysis was carried out using multiple linear regression to determine both the partial and simultaneous effects of the independent variables on the dependent variable. The results showed that work motivation has a positive and significant effect on teacher performance, and work discipline also has a positive and significant effect on teacher performance. These findings emphasize that improving motivation through rewards, support, and a conducive work environment, as well as strengthening discipline through compliance with school rules and teaching responsibilities, are important factors in optimizing teacher performance. The implication of this research highlights the need for managerial strategies in human resource management, particularly in education, to enhance learning quality and achieve educational objectives.

Fera Zuning Ayu Ningtyas; Taufik Akbar; Zulfia Rahmawati

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

This study aims to determine the influence of independent variables, namely Promotion, Location, and Product Variation, on the dependent variable, Purchase Decision, at Seduhlur Coffee Kediri. The research method used is quantitative, employing multiple linear regression analysis with the assistance of SPSS version 26 software. The sampling technique applied in this study is incidental sampling, which involves selecting respondents who happen to be present and meet certain criteria at the time the research is conducted. Based on the results of data analysis, it can be concluded that the Promotion variable has a positive and significant partial effect on Purchase Decision. This indicates that the better the promotional strategies carried out, the more likely consumers are to make a purchase. Similarly, the Location variable also shows a positive and significant partial influence, suggesting that the comfort and accessibility of Seduhlur Coffee’s location play an important role in influencing consumer decisions. Product Variation is also found to have a positive and significant partial effect on Purchase Decision, meaning that a greater variety of products offered increases the likelihood of attracting consumer interest. Simultaneously, all three variables — Promotion, Location, and Product Variation — have a significant and positive influence on Purchase Decision. This research is expected to provide useful input for Seduhlur Coffee Kediri in improving its marketing strategies and service quality to encourage and increase consumer purchasing decisions.

Amalia Nur Azizah; Elmira Siska

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

This study aims to analyze the influence of inflation and interest rates on banking profitability as measured through Return on Assets (ROA) in conventional banks listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research was conducted from April to May 2025 with a quantitative approach and multiple linear regression analysis methods. The data used are secondary data obtained from the annual financial statements of eight conventional banks as well as macroeconomic data from Bank Indonesia, which were selected through the purposive sampling method. The data analysis process includes descriptive statistics, classical assumption test, t test, F test, and determination coefficient. The results of the study show that partially, neither inflation nor interest rates have a significant effect on ROA. This is shown by the value of t calculating inflation of 0.049 < t table 2.02619 with a significance of 0.961 > 0.05, and t calculating interest rates of 1.163 < t table 2.02619 with a significance of 0.252 > 0.05. However, simultaneously, inflation and interest rates have a significant effect on ROA, as shown by the calculated F value of 8.698 > F table 3.25 and the significance of 0.001 < 0.05. These findings indicate that although individual macroeconomic variables do not have a significant impact, together they have an influence on banking profitability. This research contributes to policy makers and banking industry players in understanding macroeconomic dynamics on banks' financial performance.

Lensy Permatasari; Rafikhein Novia Ayuanti; Agung Pambudi Mahaputra

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

This study aims to determine the influence of affiliate marketing programs, price, and promotion on purchasing decisions for Mezuca perfume on TikTok Shop. As the digital era advances, social media platforms like TikTok serve not only as entertainment platforms but also as effective channels for marketing products through the TikTok Shop feature and affiliate programs. This strategy allows content creators to act as sales partners, directly influencing consumer decisions. This quantitative study utilizes primary data obtained through questionnaires distributed to 180 respondents who had purchased Mezuca perfume through Mamnun's TikTok Shop account. After a selection process using purposive sampling, 160 respondents met the criteria and were eligible for analysis. Data analysis was performed using SPSS software with various statistical tests, including descriptive statistics, validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficients of determination (R²). The results indicate that affiliate marketing programs, price, and promotion simultaneously have a positive and significant effect on purchasing decisions. Partially, these three variables also show a significant positive influence on consumer decisions. These findings indicate that implementing effective digital marketing strategies, particularly through affiliate marketing, competitive pricing, and engaging promotions, plays a significant role in increasing consumer purchasing interest on social media platforms. This research offers practical implications for businesses in designing optimal and targeted digital marketing strategies.

Fadilah Ramadhani Br. Ginting; Rizka Harfiani

Hikmah : Jurnal Studi Pendidikan Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze the influence of using non-digital or “traditional” learning media on the learning concentration of Grade X students in Islamic Religious Education (PAI). The background of this research is based on the phenomenon of increasing student distractions caused by the use of gadgets and digital media, which often reduce focus during the learning process. Therefore, alternative learning strategies are needed by utilizing simple media that emphasize direct interaction between teachers and students. The research method used is quantitative with a survey approach through questionnaires distributed to Grade X students as respondents. The study population consists of all Grade X students at one senior high school, with the sample determined using Slovin’s formula to ensure representativeness. Data were analyzed using simple regression techniques to measure the extent of the influence of non-digital learning media on students’ concentration levels in PAI learning. The results of the study show a positive and significant effect, where non-digital learning media such as blackboards, flashcards, and simple teaching aids were proven to help increase focus, reduce distractions, and strengthen comprehension of religious subject matter. In addition, the use of traditional media encourages active student participation through discussions and hands-on activities, making the learning process more interactive. Thus, this study concludes that non-digital learning media remain relevant as effective alternatives, particularly in PAI learning for Grade X students, and can serve as a practical solution in addressing the challenges of the digital era, which is filled with potential distractions.

Widya Setya Ningrum; Syaiful Anwar

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

This study aims to determine whether there is an influence on the Impact of the Digital Era (X1), Organizational Culture (X2), and Employee Involvement (X3) on Employee Work Efficiency (Y) at PT Indogadai Prima Tangerang City Branch. The research used in this study is quantitative, with a non-probability sampling technique. The sample consisted of 100 respondents representing different job positions, ranging from area managers, store heads, cashiers, to sales clerks. Data were collected through a structured questionnaire using a Likert scale. Furthermore, the data analysis applied descriptive statistics, validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, and the coefficient of determination using SPSS version 25. The results of this study indicate that the Impact of the Digital Era has a positive but not significant effect on Employee Work Efficiency, Organizational Culture has a significant effect on Employee Work Efficiency, while Employee Involvement does not significantly influence Employee Work Efficiency. Among the independent variables, Organizational Culture is the most influential factor in determining employee efficiency. The findings highlight the importance of strengthening organizational culture to enhance efficiency while ensuring that digital transformation is implemented with strategies that reduce resistance and increase adaptability. This research contributes theoretically to the study of human resource management in the digital transformation era and provides practical recommendations for companies in developing policies to optimize employee efficiency.

Kristin Andriani; Dharmayanti Pri Handini; Mulyono Mulyono

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

This study aims to determine the implementation of financial management and infrastructure management on the quality of the learning process at Robbani Integrated Islamic Elementary School, Singosari, Malang. The background of this study is based on the importance of effective and efficient management of school resources to improve the quality of basic education as a foundation for student development. School financial management includes planning, management, supervision, and accountability of education funds, while infrastructure management focuses on the procurement, utilization, and maintenance of school facilities to support the learning process. The research method used is descriptive quantitative with a population of all teachers and education personnel at Robbani Islamic Elementary School, using data collection techniques in the form of questionnaires, documentation, and supporting interviews. Data were analyzed using descriptive statistics and hypothesis testing to examine the influence between variables. The results of the study indicate that financial management at Robbani Islamic Elementary School has been implemented based on the principles of transparency, accountability, and efficiency, reflected in the management of School Operational Assistance (BOS) funds and parent fees allocated for school operations, teacher competency improvement, and facility maintenance. In addition, school facilities and infrastructure such as classrooms, laboratories, libraries, and worship and sports facilities are already available although they still need development to better support technology-based learning. Statistical analysis revealed a significant influence of financial management and infrastructure on the quality of the learning process, as reflected in student exam results, academic and non-academic achievements, and parental satisfaction. This study recommends strengthening financial management through more careful planning and improving the quality of facilities and infrastructure to support active, innovative, creative, effective, and enjoyable learning (PAIKEM). The results of this study are expected to provide input for schools, foundations, and future researchers in developing educational policies.

Shela Julien Septin; Eka Budi Yulianti; Morina Barus

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

This research aims to examine the effect of Return on Equity (ROE), Asset Structure, and Current Ratio (CR) on Capital Structure in the company PT Mayora Indah Tbk, which is listed on the Indonesia Stock Exchange (IDX) for the period 2015–2023. The data used in this study are secondary data obtained from the company’s annual financial reports during the research period. The research employs a quantitative approach, and the data sources are documentary in nature, focusing on publicly available financial statements.The analytical method used is multiple linear regression analysis, with data processing performed using SPSS software. This method allows the researcher to assess the impact of each independent variable on the dependent variable both partially and simultaneously. The results of the partial hypothesis testing indicate that the Return on Equity (ROE) variable has a positive and significant effect on Capital Structure, suggesting that higher profitability encourages the company to utilize more debt financing. On the other hand, the Asset Structure variable shows no significant negative effect on Capital Structure, indicating that the proportion of fixed assets does not play a decisive role in influencing capital structure in this case. Meanwhile, the Current Ratio (CR) has a negative and significant effect, implying that companies with higher liquidity tend to rely less on external debt. Simultaneously, the three variables—ROE, Asset Structure, and CR—have a significant influence on Capital Structure. These findings can serve as a reference for corporate financial management in optimizing capital structure decisions.

Al Rifqi Arifin; Igo Febrianto

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study investigates the determinants of cash holdings in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. Cash holdings play a crucial role in ensuring company liquidity and financial flexibility, especially in industries that require large investments such as the energy sector. The study employs secondary data obtained from annual financial reports of the sampled companies, accessed through official company websites and the IDX portal. A quantitative research approach is used with multiple linear regression analysis to test the effect of several independent variables on cash holdings. The variables examined include firm size, leverage, growth opportunity, profitability, net working capital, capital expenditure, and cash flow. The findings reveal that firm size and leverage both have a negative and significant effect on cash holdings, indicating that larger firms and those with higher debt levels tend to maintain lower levels of cash. Net working capital and capital expenditure are also found to negatively affect cash holdings, suggesting that higher investments in working capital and assets reduce the need for holding large cash reserves. Conversely, cash flow demonstrates a positive effect, highlighting that firms with stronger cash inflows are likely to hold more cash. Growth opportunity and profitability show no significant effect on cash holdings.

Narkulintan, Harnys; Listyani, Indah; Prasasti, Karari Budi

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

This study aims to analyze the influence of motivation, work discipline, and supervision on the work effectiveness of civil servants (ASN) at the Kediri Regency Trade Office. The research employed a quantitative approach with an associative design. The population consisted of 55 civil servants, all of whom were included as the sample using a saturated sampling technique. Data were collected using a five-point Likert scale questionnaire and analyzed through validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination (R²). The results revealed that motivation, work discipline, and supervision each had a positive and significant partial effect on work effectiveness. Simultaneously, the three variables also had a significant effect on work effectiveness. The coefficient of determination (R²) value of 0.488 indicates that motivation, work discipline, and supervision explain 48.8% of the variation in work effectiveness, while the remaining 51.2% is influenced by other factors not examined in this study. These findings highlight the importance of strengthening motivation, enforcing consistent work discipline, and implementing effective supervision to enhance civil servants’ work effectiveness.

RoyDhotul Andreanto; Baju Pramutoko; Angga Permana

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the effect of Work Division (X1), Work Discipline (X2), and Workload (X3) variables on Employee Performance (Y) at PR Gudang Rasa Srikaton Ringinrejo Kediri. The type of research employed is quantitative with an associative approach. Data collection techniques involved primary data obtained through questionnaires and secondary data derived from company documents. The sampling technique used was a saturated sample, in which the entire population was taken as respondents, resulting in 50 employees as the research sample. The data analysis techniques applied included Validity and Reliability Tests to ensure the quality of the instrument, Classical Assumption Tests to test the feasibility of the model, and Multiple Linear Regression Analysis as the primary method to measure the influence between variables. Furthermore, hypothesis testing was conducted through the t-test, F-test, and the Coefficient of Determination (R²). The partial test results (t-test) show that the work division variable has a positive and significant effect on employee performance with a t-value of 3.611 and a significance of 0.001. The work discipline variable also has a significant effect with a t-value of 2.719 and a significance of 0.009. Meanwhile, workload has a significant effect with a t-value of 2.349 and a significance of 0.023. Simultaneously, the F-test indicates that the three independent variables significantly affect employee performance, with an F-value of 26.652 and a significance of 0.000. The R Square value of 0.635 indicates that 63.5% of the variation in employee performance can be explained by work division, work discipline, and workload, while the remaining percentage is influenced by other factors. Thus, this study concludes that work division, workload, and work discipline, both partially and simultaneously, play an important role in improving employee performance at PR Gudang Rasa Srikaton Ringinrejo Kediri.

Haudija Amalia Wijaya; Anak Agung Ketut Ayuningsasi

International Journal of Management Science and Business 2025 International Forum of Researchers and Lecturers

The Ubud Thematic Market is one of the traditional markets that serves as both an economic hub and a tourist destination in Gianyar Regency, Bali Province. This market not only functions as a place for buying and selling transactions but also as a platform for the development of micro-enterprises and the promotion of local culture. However, not all traders have experienced optimal income growth, making it necessary to identify the factors that influence it. This study aims to analyze the effect of accessibility, digitalization, and business location on traders’ income at the Ubud Thematic Market. A quantitative approach was employed, using a survey method through questionnaires distributed to 100 respondents who are active traders at the market. The collected data were analyzed using multiple linear regression analysis to examine the extent to which the independent variables affect traders’ income as the dependent variable. The results show that simultaneously, accessibility, digitalization, and business location have a positive and significant effect on traders’ income at the Ubud Thematic Market. Furthermore, partially, each variable also demonstrates a positive and significant effect on traders’ income. Therefore, market development strategies should not focus solely on one aspect but rather optimize the three factors in an integrated manner to achieve more optimal and sustainable outcomes.

Istiqomah Istiqomah; Indah Rahayu Lestari

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Profitability is one of the most important indicators for assessing a company's financial performance, as reflects the extent to which management efficiently manages resources to generate profits for the company. The purpose of this study was to determine the effect of working capital turnover, cash turnover, accounts receivable turnover, and inventory turnover on the profitability of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample was selected using a purposive sampling technique with a non-probabilistic sampling approach based on specific criteria. As a result, 36 companies qualified for this study. Data were processed using multiple linear regression analysis with SPSS version 25. The results of this study indicate that working capital turnover has a positive effect on profitability, while cash turnover has no significant effect. Meanwhile, receivable turnover has a positive effect on profitability, and inventory turnover has a negative effect on profitability. These results indicate that effective current asset management in company can increase profits, while the low contribution of cash turnover indicates that liquidity don”t always correlate with profitability, the negative impact of inventory turnover indicates the potential for decreased profits if inventory management is suboptimal.. This study confirms that working capital management has diverse impact on profitability. Working capital and accounts receivable turnover are driving factors for improved financial performance, while cash turnover does not directly impact profits, inventory turnover can negatively impact profitability if not managed effectively.

Sinaga, Toni Athory; Astuti, Yohana Th. Maria; Budiharjo, Kadarwati; Afiantoro, Febri; Yusup Paisol

Botani : Publikasi Ilmu Tanaman dan Agribisnis 2025 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Successful pollination in oil palm depends heavily on the availability of Elaeidobius kamerunicus pollinator insects that require anthesis male flowers as habitat and food sources. This study aimed to analyze the relationship between anthesis male flower availability on E. kamerunicus beetle population and its impact on parthenocarpy bunch formation at PT. Graha Inti Jaya, Central Kalimantan. Observational method with descriptive and correlational approaches was conducted on 484.57 hectares of oil palm plants varieties Socfindo and Lonsum planted in 2007-2008 during February-July 2025 period. Data collection included anthesis male flower census, beetle population monitoring using yellow traps, and parthenocarpy bunch analysis from mill sorting. Data analysis used linear regression, Pearson correlation, and two-way ANOVA with 95% confidence level. Results showed significant relationship between anthesis male flower availability and E. kamerunicus beetle population (R² = 0.728, p < 0.05), where each unit increase of anthesis male flower increased beetle population by 2,667 individuals per hectare. However, relationship between beetle population and parthenocarpy bunches was not significant (R² = 0.114, p > 0.05), indicating complexity of pollination factors. Variety and planting year differences showed no significant effect. This study recommends maintaining anthesis male flower availability >5% per hectare for optimal natural pollinator beetle population.

Fidela Salsabilla Maheswari; Fitra Dharma

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

This study aims to analyze the effect of intellectual capital and profitability on firm value in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. Intellectual capital is measured using the Value Added Intellectual Coefficient (VAIC) method, which consists of three components: Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). Meanwhile, profitability is proxied by Return on Assets (ROA). This study uses a quantitative approach with purposive sampling, resulting in 59 companies as research samples. After data screening and the removal of outliers, the number of observations analyzed was 138. The data were analyzed using multiple linear regression with SPSS software. The results of the study show that intellectual capital does not have a significant effect on firm value. This finding indicates that the management and disclosure of intellectual assets in food and beverage companies have not been able to improve investors' perception of the company’s market value. On the other hand, profitability has a positive and significant effect on firm value. This means that the higher the profitability, the higher the firm value, as reflected in investor confidence. This study emphasizes that conventional financial indicators remain the main focus of investors, while the role of intellectual capital has not yet been fully considered as a strategic resource that can directly enhance firm value.