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Analytics

Destiana, Khalila Salma; Nyale, M Hendri Yan

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

This study evaluates the impact of TATO, ROA, DER, stock returns, and firm size on company value (PBV) for 28 infrastructure companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. The background to this research is the crucial role of the infrastructure sector amid government budget dynamics that affect corporate performance and investor perception. The results show that ROA, DER, and stock returns have a significant positive effect on company value. This indicates that high profitability, optimal debt management, and good stock returns send positive signals to the market. Conversely, TATO was found to have a significant negative effect, reflecting that inefficiencies in asset management can reduce investor confidence. Meanwhile, firm size had no significant impact on company value. This study recommends that investors use ROA, DER, and stock return as key indicators in decision-making. At the same time, companies are advised to optimise profitability and debt management to enhance their value in the eyes of investors.

Aprida Situmorang; Eulin Karlina

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to comprehensively analyze the influence of workload and work environment on employee performance at PT Bintang Matrik Indonesia, Bekasi City, both partially and simultaneously. The background of this research lies in the importance of optimal human resource management to enhance company effectiveness and efficiency. An unbalanced workload can lead to physical and mental fatigue, reducing motivation and productivity, while an unsupportive work environment may decrease employee comfort and job satisfaction. This study uses a quantitative research method with the Slovin sampling technique and data collection through questionnaires distributed to company employees. Data analysis was conducted using classical assumption tests and multiple linear regression to examine the relationships between variables. The results indicate that both partially and simultaneously, workload and work environment have a positive and significant effect on employee performance. Therefore, the company should pay greater attention to workload balance and create a safe, comfortable, and supportive work environment to improve employee performance and loyalty.

Elga Bayu Santoso; Bambang Suwarsono; Brahma Wahyu Kurniawan

Jurnal Manajemen Kewirausahaan dan Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The company must be able to make the right policies so that the company can maintain its survival, so that the company can compete with competing companies and gain the trust of consumers. One of the important factors in achieving goals is HR (Human Resources) which has a very important role in determining the success of a company. This research aims to analyze the effect of work-life balance on job satisfaction and employee performance. This type of research uses quantitative research with a questionnaire instrument. The results of descriptive analysis show that all indicators of work-life balance, job satisfaction, and employee performance are in the “Good Enough” category, indicating that respondents' perceptions of work-life balance, job satisfaction, and employee performance still need to be improved. Validity and reliability tests show that the instruments used are valid and reliable. The results of structural model testing show that work-life balance has a significant and strong effect on employee performance (O=0.822; p<0.001) and job satisfaction (O=0.677; p<0.001), while job satisfaction also affects performance (O=0.367; p=0.006). In addition to the direct effect, there is also a significant indirect effect of work-life balance on performance through job satisfaction (O=0.249; p=0.011). Work-life balance improves employee performance, both directly and through increased job satisfaction, so companies are advised to create policies that support work-life balance in order to create a productive and sustainable work environment.

Nurhidayati, Nurhidayati; Arum Ratnaningsih; Ferdian Ferdian; Iin Cahyani; Elsa Agustina

Jurnal Pengabdian Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to strengthen teachers' capacity to manage deep learning through the utilization of artificial intelligence (AI) in elementary school classrooms. The rapid development of AI technology provides opportunities for teachers to design more personalized learning, conduct assessments efficiently, and make data-driven learning decisions. The program is implemented in three stages: preparation, execution, and evaluation. The preparation stage includes the development of training modules and mapping relevant AI applications to support deep learning. The execution stage consists of workshops, hands-on practice using AI applications, and collaborative development of teaching materials by teachers. Evaluation is conducted through reflective assessments, task performance evaluations, and follow-up interviews. The results of the activity show significant improvements in teachers' understanding of AI-based deep learning management, including the ability to use AI for lesson planning, formative assessment, and analyzing students' learning progress. Teachers also reported increased confidence in integrating AI into teaching activities and recognized the benefits of AI in promoting students' higher-order thinking skills. This program demonstrates that strengthening teachers' competencies in utilizing AI can enhance the quality of deep learning management in elementary schools.

Muhamad Sandi Pratama; Rosaidah Permanasari; Eka Budi Yulianti

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

This study aims to see the effect of Debt to Equity Ratio (DER) and Return on Assets (ROA) on Stock Price in PT. Wilmar Cahaya Indonesia, Tbk which is listed on the IDX during the period 2015–2022. The data used in this study is in the form of the company's annual financial statements obtained through secondary sources. This study uses a quantitative approach with multiple linear regression analysis methods, while data processing is carried out using the SPSS application. The results of the study show that partially the Debt to Equity Ratio (DER) variable has a negative effect on the Share Price, while the Return on Assets (ROA) does not have a positive effect on the company's Share Price. However, the results of the simultaneous test show that DER and ROA together have a positive and significant influence on the Stock Price. These findings provide an idea that the combination of capital structure and profitability remains an important indicator in assessing the performance of a company's shares even though their partial relationships show different tendencies. In addition, this research can be a reference for investors in considering the company's fundamental condition before making investment decisions, as well as provide additional insights for management in managing the capital structure more optimally.

Rahmah Fitri Emiati; Ady Cahyadi

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) on the financial performance of mining companies listed in the Jakarta Islamic Index (JII70) for the 2020–2024 period, with the Debt to Equity Ratio (DER) as a control variable. The findings show that, partially, the Environmental variable has a positive but insignificant effect on ROA, indicating that efforts in energy efficiency, waste management, and emission reduction have not yet been fully reflected in short-term profitability. In contrast, the Social variable has a significant effect on ROA, emphasizing that companies’ engagement in building stakeholder relationships, protecting employee rights, and implementing social responsibility programs contribute substantially to financial performance. The Governance variable also has a significant effect on ROA, highlighting the importance of good governance practices, transparency, and accountability in enhancing profitability. Meanwhile, the control variable DER shows no significant effect on ROA. Simultaneously, ESG performance has a significant effect on ROA, proving that integrated ESG implementation supports the profitability of mining companies. These findings confirm that ESG is not only a compliance measure with sustainability principles but also a long-term business strategy that strengthens companies’ competitiveness and serves as a crucial consideration for investors in making investment decisions.

Wahyu Dimas Nur Mahendra; Nurani Hartatik; Laily Endah Fatmawati

Jurnal Riset Rumpun Ilmu Teknik 2025 Pusat riset dan Inovasi Nasional

The growth in the number of vehicles in Surabaya has led to increased traffic congestion, particularly on the Perak Timur–Perak Barat road section, which serves as a major distribution route to the port and industrial areas. Problems arise at U-Turn points, where vehicle accumulation hampers traffic flow. This study analyzes traffic volume, travel time, queue length, and queue ratio at two U-Turn points on this section. The method used was a field survey with direct observation of vehicle volume every 15 minutes, vehicle classification, and queue length. Traffic volume was calculated using the Passenger Car Equivalent (PCE) factor based on the 1997 MKJI standards. The study results show that at Point 1, east–west direction, the highest queue ratio occurred on Tuesday from 11:00 to 12:00 (p = 4.84), while the lowest was on Sunday from 06:00 to 07:00 (p = 0.21). At Point 2, west–east direction, the highest queue ratio occurred on Tuesday from 08:00 to 09:00 (p = 6.18), and the lowest from 06:00 to 07:00 (p = 0.41). These findings indicate that during peak hours, traffic congestion increases (p > 1), causing long queues, particularly in the west–east direction in the morning. The performance of the U-Turn on the Perak Timur–Perak Barat road section needs improvement, with recommendations such as temporarily closing U-Turns during high volumes, providing alternative U-Turn lanes, and adding signs to minimize the potential for vehicle conflicts.

Agustin Kristian Puji Lestari; Nur Hidayati; Zaenul Muttaqien

Jurnal Manajemen Kewirausahaan dan Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of transactional leadership, servant leadership, and work integrity on employee performance at PT. Istana Argo Kartika (Sanken) Surabaya Branch. The research applies a quantitative approach with an associative design to examine the relationships among variables. The population consists of all permanent employees, and because the total number is limited, a saturated sampling technique was used so that every employee could serve as a respondent. Data were collected through structured questionnaires and later analyzed using multiple linear regression to determine both partial and simultaneous effects. The findings reveal that transactional leadership, servant leadership, and work integrity each have a positive and significant impact on employee performance when tested individually. In addition, the combined influence of all three variables also shows a significant contribution to overall performance levels. These results suggest that firm direction, supportive service-oriented leadership, and strong adherence to integrity can effectively improve employee outcomes. Therefore, this study is expected to provide useful insights for management in designing leadership development programs and strengthening human resource strategies.

Siagian, Khairul Azmi; Barus, Ricky Drimarcha; Lia Lisyati

Jurnal Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

Vocabulary acquisition is fundamental to language proficiency, yet retention remains a persistent cognitive challenge for students. Conventional rote-learning strategies often fail to facilitate long-term recall. This study examines the effectiveness of the keyword technique in improving students’ vocabulary mastery. Employing a quantitative quasi-experimental design, the research involved 48 students selected through cluster random sampling. The samples were separated into two groups: an experimental group of 26 students (taught by using the keyword technique) and a control group of 22 students (taught by using conventional strategy). Data were collected using a validated multiple-choice vocabulary test administered before and after the treatment. This result validates a notable difference in outcomes where the experimental group demonstrated better performance; consequently, the alternative hypothesis (Ha) is accepted, leading to the rejection of the null hypothesis (H0). These findings confirm that the Keyword Technique significantly enhances vocabulary mastery by leveraging acoustic and imagery associations. Consequently, this strategy is recommended to foster more effective vocabulary retention.

Dea Anisa br Bukit; Chindy Vepayosa Sitepu; Nazwa Helva; Najwa Inayah; Khansa Devatiha

Jurnal Manajemen Kewirausahaan dan Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The study aims to improve the passion fruit syrup production system at Harisma Home Industry, which has been hindered by an inefficient facility layout and complicated raw material flow. These issues lead to longer processing time, higher operator workload, and reduced production capacity. To solve this, the research uses the Activity Relationship Chart (ARC) and Total Closeness Rating (TCR) to evaluate and redesign the layout. TCR results show that the Raw Material Warehouse has the highest priority with a score of 119, requiring an Absolutely Important (A) relationship with the Production Room. The Parking Area and Waiting Room also fall into the Absolutely Important category, as they support smooth movements of materials and visitors. Meanwhile, the Toilet has a Very Important (E) relationship with the Waiting Room due to comfort and accessibility needs. Based on these proximity requirements, a new layout was designed by placing the Raw Material Warehouse next to the Production Room to create a faster and more efficient material flow. Other facilities were rearranged to minimize unnecessary movement. This new layout is expected to streamline processes, reduce congestion, and enhance overall capacity and operational performance.

Dida Maulidya Al Afshana; Agung Winarno; Wening Patmi Rahayu

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research is motivated by the importance of managerial skills in improving business productivity and efficiency, particularly in the entrepreneurial sector, which faces the challenges of competition, market changes, and limited resources. The objective of this study is to analyze the role of managerial skills development and its contribution to optimizing entrepreneurial performance. The method used is a Systematic Literature Review (SLR), which examines various relevant scientific publications and then categorizes the findings to obtain a comprehensive overview of effective strategies for improving managerial competency. The results indicate that technical skills, human relations skills, and conceptual skills play a significant role in supporting decision-making processes, resource management, and adapting business strategies to business dynamics. The findings also indicate that training, mentoring, continuous learning, and the use of technology are development strategies capable of significantly increasing productivity and efficiency. The implications of this research emphasize that improving managerial skills is a strategic necessity for entrepreneurs to strengthen competitiveness, increase operational effectiveness, and promote business sustainability. Furthermore, this research provides a basis for the development of more structured training programs and supporting policies to strengthen the managerial capacity of entrepreneurs.

Ulfa Rahma Dhini; Endang Sri Andayani; Syukri Ghozali; Muji Endah Palupi

Jurnal Riset Rumpun Ilmu Bahasa 2025 Pusat riset dan Inovasi Nasional

This study examines the effectiveness of digital storytelling in enhancing the speaking skills of secondary EFL learners. The research responds to persistent challenges in speaking instruction, particularly students’ limited fluency, low confidence, and insufficient exposure to meaningful communicative tasks. Using a mixed methods design, the study involved an eight week intervention in which students created scripted digital stories through narration, multimedia editing, and collaborative production. Quantitative data were collected through pre-test and post-test assessments measuring fluency, pronunciation, vocabulary, and coherence, while qualitative data were obtained through observations, interviews, and student reflections. The findings reveal substantial improvements in speaking performance, especially in fluency and coherence, accompanied by increased engagement, reduced speaking anxiety, and heightened self awareness during the storytelling process. These results highlight that digital storytelling provides repeated oral practice and authentic communicative opportunities that support learners’ linguistic and affective development. The study offers implications for English teachers and curriculum designers by demonstrating that technology supported narrative tasks can be integrated into regular instruction to foster more interactive, creative, and student centered speaking learning environments.

Nasution, Dito Aditia Darma; Br Barus, Mika Debora

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

This study examines the influence of good governance principles on village fund utilization effectiveness in Indonesia. Using a quantitative approach with Structural Equation Modeling - Partial Least Squares (SEM-PLS), we analyze data from 385 village officials across five provinces in Indonesia. The research integrates stewardship theory and agency theory to explain how transparency, accountability, participation, and rule of law affect village fund management performance. Results demonstrate that transparency (β=0.342, p<0.01) and accountability (β=0.287, p<0.01) significantly enhance village fund utilization effectiveness, while participation (β=0.219, p<0.05) shows moderate influence. Rule of law (β=0.156, p>0.05) does not significantly affect fund utilization, suggesting implementation challenges. The model explains 68.4% variance in village fund utilization effectiveness (R²=0.684). This study contributes to governance literature by providing empirical evidence from emerging economies and offers practical implications for policymakers to strengthen village-level financial management through enhanced transparency mechanisms and accountability systems. The findings highlight the critical role of good governance in achieving sustainable rural development goals.

Musdalifah Musdalifah; Mohammad Ega Nugraha

Jurnal Visi Manajemen 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

This study aims to deltelrminel thel influelncel of work facilitiels, compliancel, and compeltelncel on elmployelel pelrformancel at thel Bungku Sellatan Subdistrict Officel. Thel samplel useld in this study consists of 39 elmployelels from thel Bungku Sellatan Subdistrict Officel. Thel sampling telchniquel elmployeld is non-probability sampling, spelcifically celnsus sampling. Thel data analysis telchniquel useld is multiplel linelar relgrelssion analysis. Baseld on thel data analysis relsults, thel relgrelssion elquation obtaineld is as follows: Y = 0.554 + 0.164 X1 + 0.142 X2 + 0.259 X3. Thel relsults of this study indicatel that work facilitiels, compliancel, and compeltelncel havel a significant influelncel on elmployelel pelrformancel at thel Bungku Sellatan Subdistrict Officel simultanelously. Furthelrmorel, individually, both thel work facilitiels variablel, thel compliancel variablel, and thel compeltelncel variablel significantly affelct elmployelel pelrformancel at thel Bungku Sellatan Subdistrict Officel. Thel coelfficielnt of deltelrmination shows an R squarel valuel of 0.588, indicating that 58.8% of elmployelel pelrformancel is influelnceld by thel variablels of work facilitiels, compliancel, and compeltelncel, whilel thel relmaining 41.2% is influelnceld by othelr factors not elxamineld in this study.

Saputra, Hendra

Jurnal Teknik Sipil 2025 Faculty Of Engineering University 17 August 1945 Semarang

This research proposes an alternative model for predicting the plasticity potential of clay soils, updating the previous model developed by Firincioglu and H. Bilsel. The alternative lies in the use of the fine fraction content (FC) as the predictive variable, replacing the percentage of sand fraction content (SC) previously suggested. The analysis was conducted on 61 low-plasticity clay (CL) soil samples, classified using the Casagrande and Moreno-Maroto systems, by examining the relationship between consistency limits (LL, PI), grain fractions (sand, silt, clay), and related parameters (FC, sand-silt-clay spectrum, and sand fraction ratio). The correlation analysis results show significant findings, including a strong positive correlation between sand content and the sand ratio (SR), as well as a negative correlation between sand content and FC, and between FC and SR. The performance of the substitute Casagrande quadratic model [2] reveals the best predictive accuracy among the proposed models ( [1], R² =0.90; [3], R²  0.89; [4], R² =0.43; [5], R² =0.93; [6], R² =0.93; [7], R² =0.89; [8], R² =0.89), with the highest R2 value of 0.93, MSE of ≈4.01, and MAE of ≈1.44–1.47. The equation is .

Finarsih Septria; Bintang Junita; Slamet Maryoso; Firstianty Wahyuhening Fibriany

Jurnal Visi Manajemen 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

This study investigates the impact of green accounting practices on corporate environmental performance, with a focus on manufacturing firms in Indonesia. Green accounting, which involves the identification, measurement, and reporting of environmental costs, is increasingly recognized as a strategic tool for enhancing corporate accountability and sustainability. However, in developing countries, its implementation remains limited and fragmented. Using a qualitative approach, this research explores how green accounting mechanisms are integrated into corporate decision-making processes and how they influence key environmental performance indicators such as energy efficiency and waste reduction. Data were collected through semi structured interviews with environmental and finance managers from five companies actively participating in the PROPER environmental rating program. Thematic analysis revealed that firms with advanced environmental accounting practices achieved higher energy savings and waste reduction outcomes, as well as superior PROPER ratings. These improvements are directly linked to the strategic use of environmental data in operational planning and investment decisions. Nonetheless, challenges such as the lack of technical guidelines, insufficient human resources, and the absence of standardized frameworks remain significant barriers to broader adoption. The study contributes to the growing literature on sustainability accounting in emerging economies and offers practical implications for policymakers and corporate practitioners seeking to institutionalize green accounting as part of sustainable business governance.

Ida Nirwana; Arfimasri Arfimasri; Putri Anggraini

Jurnal Visi Manajemen 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

This research seeks to assess the impact of Leadership Style and Work Discipline on Employee Performance at CV Nusa Indah 10 located in Solok City, utilizing a sample of 32 respondents and adopting quantitative methods. The sampling technique employed is Total Sampling. Data collection was carried out through the distribution of a questionnaire. Multiple regression analysis revealed the equation for the variables Leadership Style and Work Discipline's effect on Employee Performance to be Y = 12.024 + 0.220 X1 + 0.482 X2 + e. The t-test indicated that Leadership Style (X1) significantly affects Employee Performance, as demonstrated by a t-count of 2.201, which is greater than the t-table value of 2.04523, with a significance level of 0.036, which is less than 0.05. Consequently, Ha was accepted while H0 was rejected. Additionally, Work Discipline (X2) significantly influences Employee Performance, with a t-count of 5.409 surpassing the t-table value of 2.04523, and a significance level of 0.000, which is also below 0.05. This led to the acceptance of Ha and rejection of H0. The F test results showed that both Leadership Style and Work Discipline jointly affect Employee Performance, with an f count of 51.591 exceeding the f table value of 3.33, and a significance level of 0.000, which is under 0.05. Furthermore, the R Square value obtained is 0.781, indicating that Leadership Style and Work Discipline collectively account for 78.1% of the variance in Employee Performance at CV Nusa Indah 10 in Solok City, with the remaining variance attributed to other factors not examined in this study.

Rahmi Rahmi; Arozzi Adhikara; Intan Silviana Mustikawati

Jurnal Kesehatan dan Kedokteran 2025 Lembaga Pengembangan Kinerja Dosen

Nosocomial infections, such as Surgical Site Infections (SSI), phlebitis, and Urinary Tract Infections (UTI), continue to challenge hospital service quality, including at Dharmais Cancer Hospital. The performance of Infection Prevention and Control Link Nurses (IPCLNs), key in executing the Infection Prevention and Control (IPC) program, remains suboptimal, with delays in reporting, inaccurate surveillance documentation, and weak coordination with the IPCN team. This study aims to analyze the effect of training and work motivation on IPCLN performance, with supervision as a moderating variable that strengthens the relationship. Using a quantitative approach, the study employed multiple linear regression and moderated regression analysis (MRA) on data from 43 IPCLNs selected through total sampling. A structured, valid, and reliable questionnaire was used for data collection. The results showed that training, motivation, and supervision had a significant effect on IPCLN performance. Training and motivation had a positive impact, while supervision not only had a direct effect but also moderated the relationship between training, motivation, and performance. These findings emphasize the importance of structured training, motivation enhancement, and sustainable supervision to improve the IPC program's effectiveness. The practical implication is the need for integrated managerial strategies to strengthen the role of IPCLNs in reducing infection risks and improving hospital service quality.

Jasnika Jasnika; Romansyah Sahabuddin; Uhud Darmawan Natsir; Agung Widhi Kurniawan; Zainal Ruma

Jurnal Visi Manajemen 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

This study aims to determine the effect of discipline and motivation on employee work productivity at the Office of the Personnel, Education, and Training Agency (BKPP) of Polewali Mandar Regency, both partially and simultaneously. This research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to all 43 employees of the BKPP Office of Polewali Mandar Regency. The analytical technique used was multiple linear regression to examine the relationship between the variables of discipline, motivation, and work productivity.The results of the study indicate that motivation has a significant effect on employee work productivity. Employees with high motivation tend to demonstrate greater enthusiasm, a strong sense of responsibility, and optimal performance achievement. Conversely, discipline does not show a significant effect when observed separately, but it still plays an important role when combined with motivation. The combination of discipline and motivation has been proven to enhance overall work productivity. Motivation significantly influences employee work productivity, whereas discipline does not have a partial effect. However, together, discipline and motivation contribute to improving employee work productivity at the BKPP Office of Polewali Mandar Regency.

Cece Cece

Jurnal Visi Manajemen 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Occupational Safety and Health (OHS) is a fundamental aspect in maintaining the smooth production process while maintaining the welfare of workers in the food manufacturing industry. This study aims to analyze in depth the implementation of the OHS program at PT XY, a medium-scale food manufacturing company, by reviewing the applicable policies, program implementation, obstacles encountered, and potential strategies for improvement. The study used a qualitative descriptive approach through direct observation in the production area, semi-structured interviews with 12 informants consisting of managers, supervisors, and operators, and a review of various internal company documents related to OHS. The research findings revealed that the company has a formally formulated OHS policy supported by regular training, but its implementation is not evenly distributed across all work units. Key weaknesses include inconsistent internal audit implementation, low worker awareness in reporting incidents, and a limited number of human resources with specific OHS competencies. Based on these findings, the study recommends strengthening the risk-based OHS management system, increasing human resource capacity, and integrating OHS indicators into the production performance evaluation system to support more optimal OHS implementation in the company.