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Dewi Ayu Wandirah; Nataria Wahyuning Subayani; Arya Setya Nugroho

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze fifth-grade students’ understanding of the water cycle concept at SD Muhammadiyah Sidayu using animated video assistance, as well as to describe supporting and inhibiting factors, identify obstacles faced by teachers and students, explain teachers’ efforts, and examine students’ responses in science learning. The research used a descriptive qualitative method with 23 fifth-grade students as participants. Data were collected through tests, questionnaires, interviews, and observations, and analyzed using data reduction, data presentation, and conclusion drawing. Data validity was ensured through triangulation of technique, source, and time. The results indicate that students’ understanding of the water cycle concept is categorized as moderate, with an average score of 69.43. Students are able to explain the definition and stages of the water cycle through images, classify events based on similarities in processes, and distinguish between evaporation and condensation. However, they still face difficulties in explaining the relationships between processes and in providing real-life examples related to the water cycle. Supporting factors include students’ interest and learning motivation, while inhibiting factors involve differences in comprehension abilities and students’ health conditions. Teachers face obstacles such as limited audio-visual facilities, shared LCD usage, and challenges in selecting appropriate animated videos. To overcome these issues, teachers use simple explanations, emphasize key points, replay videos, provide individual guidance, and assign diagram-based projects. Students’ responses are very positive, as animated videos increase their interest, attention, motivation, and conceptual understanding.

Andi Manafe; Jeni Irnawati

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the effect of capital structure, dividend policy, and firm size on firm value at PT Adhi Karya (Persero) Tbk during the period 2014–2024. The company’s firm value has shown fluctuations and a declining trend despite an increase in total assets, indicating a mismatch between asset growth and market perception. This study aims to analyze the influence of internal financial factors on firm value, both partially and simultaneously. A quantitative approach is employed using secondary data obtained from the company’s annual financial statements. Capital structure is measured using the Debt to Equity Ratio (DER), dividend policy using the Dividend Payout Ratio (DPR), firm size using the natural logarithm of total assets, and firm value using Tobin’s Q. Data are analyzed using multiple linear regression with the assistance of SPSS, supported by classical assumption tests, t-test, F-test, and coefficient of determination (R²). The results show that partially, capital structure and dividend policy do not have a significant effect on firm value, while firm size has a significant effect. Simultaneously, all independent variables have a significant effect on firm value. The findings indicate that firm size plays a dominant role, while other factors may also influence firm value beyond the model.

Klasih Anur Pangayoman; Arissona Dia Indah Sari; Ismail Marzuki

Jurnal Inovasi Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

Understanding mathematical concepts is a fundamental ability that elementary school students must possess, particularly in multiplication, which serves as a foundation for learning more advanced mathematical topics. Based on the conditions observed in the fourth-grade class at UPT SDN 185 Gresik, there are still students who do not fully understand the concept of multiplication, as the learning process tends to emphasize memorization rather than conceptual understanding. In addition, differences in learning styles and gender are suspected to influence students’ conceptual understanding abilities. Therefore, this study aims to describe the conceptual understanding of fourth-grade students in multiplication, viewed from their learning styles and gender.This study employs a descriptive qualitative research method, with six fourth-grade students of UPT SDN 185 Gresik as the research subjects. Data were collected through learning style questionnaires, concept understanding tests and questionnaires, and interviews. Data analysis was conducted through the stages of data reduction, data presentation, and conclusion drawing, based on indicators of conceptual understanding. Data validity was ensured using triangulation of techniques, sources, and time. The results of the study indicate that auditory learners tend to have better conceptual understanding compared to visual and kinesthetic learners, and female students outperform male students. Based on these findings, teachers need to implement differentiated instruction tailored to students’ learning styles: using diagrams, images, and colored multiplication tables for visual learners; applying discussions, question-and-answer sessions, and repeated verbal explanations for auditory learners; and utilizing concrete teaching aids along with hands-on activities for kinesthetic learners to optimize conceptual understanding.

Trianto, Nafil Rizq; Wijaya, Alfarizi; Pardede, Arion; Pandiangan, Daniel; Syahputra, Hermawan

Teknik: Jurnal Ilmu Teknik dan Informatika 2026 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Communication is an essential human right, yet a significant communication gap persists between individuals with sensory disabilities, specifically the deaf and speech-impaired, and the general public. While many technological solutions have been proposed to translate sign language, existing models primarily rely on heavy deep learning architectures such as Convolutional Neural Networks (CNN) or Recurrent Neural Networks (RNN/LSTM). These models often demand high computational power, leading to latency and limiting real-time application on standard devices. This study proposes a lightweight, fast, and highly responsive sign language translation system specifically designed to recognize static alphabets (A-Z) and single-character air writing. The system utilizes MediaPipe for hand tracking, where feature extraction is intelligently processed by calculating the relative spatial coordinates of fingertips to the wrist, reducing dependency on raw camera coordinates. Classification is performed using a Support Vector Machine (SVM) with a Radial Basis Function (RBF) kernel, prioritizing computational efficiency without sacrificing accuracy. To enhance user experience, the system introduces three key novelties: smart relative feature extraction, an anti-duplication hold system with a 1-second timer to prevent input spamming, and a non-blocking multithreaded audio execution (Daemon Thread) utilizing Google Text-to-Speech (gTTS), ensuring the webcam feed remains fluid during audio playback. Additionally, an alternative air-writing mode is integrated, utilizing geometric heuristics and PyTesseract OCR to read single drawn letters in the air. The results indicate that the proposed system operates swiftly and efficiently, bridging the communication barrier with a hardware-friendly approach.

Rojulan Ilham Habibi Lubis; Malahayati

Inovasi Kesehatan Global 2026 Lembaga Pengembangan Kinerja Dosen

Tinea favosa is a rare but destructive form of chronic dermatophytosis fungal infection. It is marked by the development of scutules (yellowish, cup-like crusts) and can lead to permanent cicatricial alopecia if not treated appropriately. Although its prevalence is decreasing globally, sporadic cases are still common in areas with poor sanitation. Trichophyton schoenleinii is the primary medical cause of Tinea favosa, but it can also be caused by Trichophyton violaceum or Microsporum gypseum. This report discusses a case involving a 7-year-old boy who exhibited classic clinical signs of favus. Diagnostic procedures included a physical examination, direct microscopic examination with 10-20% KOH solution, and culture on Sabouraud Dextrose Agar (SDA) to identify the fungal species. Microscopic examination revealed branching and fragmented hyphae (arthrospores) and air tunnels within the hair shaft. Culture confirmed Trichophyton schoenleinii as the primary etiologic agent. The patient was treated with oral griseofulvin combined with ketoconazole cream for 8–12 weeks. Follow-up showed resolution of the crusts and cessation of the inflammatory process, although areas of fibrosis showed permanent hair loss.

Budianoor, Rahmat; Saputro, Setyo Wahyu; Abadi, Friska; Nugroho, Radityo Adi; Farmadi, Andi

Journal of Computing Theories and Applications 2026 Universitas Dian Nuswantoro

Indonesian culinary comments on social media platforms such as Instagram are characterized by informal spelling, regional language mixing, slang expressions, and emojis, posing substantial challenges for automated sentiment classification. While IndoBERT has demonstrated strong performance across Indonesian natural language processing tasks, the contribution of individual preprocessing components to fine-tuning performance on informal text remains underexplored, particularly in the culinary domain. This study addresses this gap by conducting a systematic preprocessing ablation study on IndoBERT-Base fine-tuning for Indonesian culinary sentiment classification, accompanied by a comparative evaluation against Naive Bayes with TF-IDF, SVM with TF-IDF, and BiLSTM as representative baselines. A dataset of 3,500 manually labeled Instagram culinary comments across three sentiment classes was used, with a stratified 80/10/10 split. Six preprocessing variants were evaluated under identical experimental conditions to isolate the contribution of each component. The results show that slang normalization is the most impactful single preprocessing step, yielding a macro F1-score gain of +0.0609 over the no-preprocessing baseline, while the full pipeline achieves an accuracy of 0.8800 and a macro F1-score of 0.8465. IndoBERT-Base with the full pipeline outperforms all baselines across all evaluation metrics. Per-class analysis reveals that the negative class achieves the lowest F1-score of 0.7600, with sarcastic expressions and Banjar regional vocabulary identified as primary sources of misclassification. These findings indicate that preprocessing decisions have a measurable and non-uniform effect on IndoBERT fine-tuning performance. In this study, slang normalization provides the most substantial individual contribution in bridging the vocabulary gap between informal user-generated text and the model’s pre-training distribution.

Nadia Kumari; Melyana Pinem; Riscitta Ogilvie Hubertus Sinaga; Jessica Hotnida Nainggolan; Meisuri Meisuri

Publikasi Para ahli Bahasa dan Sastra Inggris 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study analyzes visual signs in the Charlie Chaplin animations Safari at The Park and The King in The Ring using Charles Sanders Peirce’s semiotic framework, focusing on icons, indexes, and symbols. Film and animation communicate meaning through visual elements such as gestures, facial expressions, movements, and character interactions, making them rich for semiotic analysis. Using a descriptive qualitative method, the research identified and categorized visual signs in both animations. Results show that icons, which resemble real-world objects, dominate by establishing story settings natural safari environments in one animation and competitive boxing arenas in the other. Indexes reveal cause-and-effect relationships, demonstrating how gestures, expressions, and actions convey danger, fatigue, or emotional shifts. Symbols convey conventional or cultural meanings, such as Charlie Chaplin’s bowler hat and cane representing his comedic identity, a championship belt symbolizing victory, or a rose indicating affection. While both animations use the same types of signs, the intensity and focus vary with the narrative context: Safari at The Park emphasizes situational and natural elements, whereas The King in The Ring highlights competition and emotional reactions. This study confirms that Peirce’s triadic model effectively explains how meaning is constructed in animation through dynamic visual communication.

Darnoto, Brian Rizqi Paradisiaca; Firmawan, Dony Bahtera

Journal of Computing Theories and Applications 2026 Universitas Dian Nuswantoro

Sentiment analysis for Indonesian regional languages faces two persistent challenges: labeled training data is extremely limited for most regional varieties, and transformer models pre-trained on Bahasa Indonesia do not generalize reliably to languages with substantially different morphological structures. Prior work on the NusaX benchmark has primarily relied on direct fine-tuning, treating each regional language independently and without exploiting linguistic proximity between related languages as a transfer signal. This paper proposes Language-Similarity-Guided Transfer (LSGT), a sequential fine-tuning strategy that first adapts a pre-trained model to a pivot language selected using character trigram similarity, followed by fine-tuning on the target language. Four transformer models are evaluated across all 12 NusaX languages using the official train/validation/test splits: IndoBERT, NusaBERT, mBERT, and XLM-R. Performance is evaluated using four metrics: accuracy, macro F1, macro precision, and macro recall. Experimental results show that LSGT improves macro F1 in 44 of 48 model-language combinations, demonstrating that the fine-tuning strategy itself is a major factor in low-resource cross-lingual sentiment classification. XLM-R benefits most strongly from LSGT, achieving an average improvement of +0.137 macro F1 and a peak gain of +0.298 on Madurese. SHAP-based token attribution analysis further reveals that predictions rely heavily on named entities and domain-specific nouns rather than sentiment-bearing vocabulary, indicating a dataset-level bias inherited from the original SmSA corpus and propagated through the NusaX translation pipeline.

Nur Okta Qomari Kiasati; Putri Awalina; Muhammad Alfa Niam

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study was conducted to determine the effect of profitability and cost of debt on tax avoidance in wholesale trading companies from 2018 to 2021. The population in this study was 53 companies spanning a four-year period. The sample size used in this study was 49 from a population of 212. The sampling technique used was non-random sampling, with criteria being determined for sample selection. Testing was conducted using descriptive statistics, classical assumption tests, outlier tests, and multiple linear regression. The results showed that profitability and cost of debt had a significant positive effect on tax avoidance, accounting for 19.3% of the total, with the remainder coming from other variables. Partially, profitability had a significant negative effect on tax avoidance, meaning that an increase in profitability would decrease tax avoidance. Meanwhile, the cost of debt had an insignificant negative effect on tax avoidance, meaning that the higher the cost of debt, the higher the tax avoidance

Alfinas Syrifah; Annisa Naziatul Azizah; Dinda Aprilia

SOSIAL: Jurnal Ilmiah Pendidikan IPS 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Social Studies (IPS) learning in elementary schools plays an essential role in developing students’ critical thinking skills and civic attitudes as part of 21st-century competencies. However, in practice, IPS learning is still commonly teacher-centered and lacks contextual learning experiences, resulting in low student engagement and limited development of higher-order thinking skills. This study aims to analyze the implementation of Project-Based Learning (PjBL) in IPS learning to enhance critical thinking skills and civic attitudes of grade VI students at SDN Prekbun. The research employed a qualitative approach with a case study design. Data were collected through classroom observations, semi-structured interviews with teachers, students, school principals, and parents, as well as documentation of learning activities. Data analysis was conducted using the interactive model of Miles and Huberman, including data reduction, data display, and conclusion drawing and verification. The findings indicate that the implementation of PjBL effectively enhances students’ active participation, critical thinking skills in analyzing social issues, and civic attitudes such as responsibility, cooperation, and social awareness. Learning becomes more meaningful as students are directly involved in contextual, collaborative, and problem-based project activities. Despite these positive outcomes, several challenges were identified, including limited learning facilities, time management constraints, and variations in students’ confidence levels. This study implies that PjBL is an effective instructional model for strengthening character education and developing 21st-century skills in elementary social studies learning

Ermayori Lumban Raja; Rifka Tamara Hutabarat; Rusmewahni Rusmewahni; Imelda Mardayanti

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the influence of entrepreneurship education and motivation on students' entrepreneurial interest. The background of this study is based on the low interest of students in entrepreneurship despite having received entrepreneurship education at university. This study uses a quantitative approach with an associative method. The study population was students of the Management Study Program, Class of 2022, STIE Bina Karya Tebing Tinggi, with a purposive sampling technique in accordance with certain criteria determined by the researcher. Data were collected through questionnaires and analyzed using multiple linear regression. The results show that motivation has a positive and significant effect on entrepreneurial interest, while entrepreneurship education has no significant effect partially. However, simultaneously, both variables have a significant effect on entrepreneurial interest. The coefficient of determination shows that the variables of entrepreneurship education and motivation can explain 54.8% of entrepreneurial interest, while the remainder is influenced by other factors outside the study. The implications of this study emphasize the importance of increasing motivation and strengthening more practical entrepreneurship learning to be able to encourage student interest in entrepreneurship.

Vivi Lailatul Unzi; Pramesti Retno Suryaningtyas

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

This study aims to examine the effectiveness of implementing the Al Miftah method with a behavioristic approach in improving the ability of students at the Raudlatul Ulum II Islamic Boarding School to read classical Islamic texts. This method provides stimuli in the form of repetitive exercises and positive reinforcement that actively motivate students to learn nahwu and sharaf rules, the main foundations in learning classical Arabic texts. The results of observations and interviews show significant changes in the students' learning behavior; from being passive to being more active, motivated, and able to understand the learning material better. The use of innovative media such as nadhom songs strengthens the memorization of Arabic language rules in a rhythmic and enjoyable way. The role of teachers as facilitators and evaluators is also very important in guiding and motivating students individually. Evaluation of students' abilities through classical Islamic texts reading tests shows that this method is effective in improving reading performance and understanding of classical Islamic texts. Some limitations, such as limited learning time and the number of certified teachers, are concerns for future development.

Faradiba Azzahra; Roni Lukum; Fidya Ramadhani Abdullah Dede; Nurinda Ibrahim; Eka Haspy Mulbiyanti

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This article discusses strengthening civic identity through multicultural education based on local wisdom in Gorontalo Regency. The main problem raised is how local culture, although recognized as a symbol of regional identity, has not been fully translated into an inclusive and reflective pedagogical design to shape students' civic awareness. This study uses a qualitative case study design based on document analysis, with data sources in the form of indexed journal articles, regional official publications, and educational documents published in 2021–2026. The focus of the study is directed at educational practices in Limboto and Dungaliyo. The data was selected purposively based on relevance, credibility, and thematic proximity, then analyzed through the stages of data reduction, data presentation, and conclusion drawn. The results of the study show three main findings: first, huyula local wisdom as the value of mutual cooperation, solidarity, and collective responsibility functions as a cultural bridge that connects social diversity with civic disposition. Second, multicultural education is more effective when local values are explicitly integrated into classroom interactions, school habituation, collaborative work, and reflective discussions. Third, challenges arise because many local values are still implicitly practiced so that they have not yet formed a reflective citizenship consciousness. This article concludes the need for a shift from symbolic recognition to structured pedagogical design through curriculum contextualization, teacher mediation, and school-to-community partnerships.

Elsa Pramudita; Cinta Aprilia Putri; Wiwin Luqna Hunaida

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

Group-based learning in the classroom plays a vital role in enhancing social interaction, individual responsibility, as well as students' critical thinking and collaborative skills. However, its implementation often faces challenges such as the dominance of certain members, social loafing, low participation, and interpersonal conflicts that hinder group effectiveness. This study aims to comprehensively examine the dynamics of learning groups by integrating four key aspects: the concept of group dynamics based on the Tuckman model, the characteristics of effective groups in cooperative learning, group formation techniques, and conflict management strategies. The research utilizes a qualitative approach with a literature study method, analyzing 25 sources including nationally accredited journals, academic books, and theses published between 2020 and 2024. Data analysis was conducted through reduction, thematic classification, content analysis, and conceptual synthesis. The results indicate that effective group dynamics can be achieved through the Tuckman stages, the application of the five elements of cooperative learning, the selection of appropriate group formation techniques with risk mitigation, and the implementation of the Thomas-Kilmann conflict management styles.The scientific contribution of this research is the development of an integrative model based on these four aspects, which serves as a conceptual framework to strengthen collaborative learning practices in the classroom. Practical implications include the formation of ideal groups consisting of 4–5 students, the establishment of initial group contracts, the use of dual assessment rubrics (individual and group), and peer evaluation mechanisms to enhance accountability and reflection.

Danial Y. Husuna; Syarwani Canon; Ardiansyah, Ardiansyah; Meyko Panigoro; Rierind Koniyo

Dinamika Pembelajaran : Jurnal Pendidikan dan bahasa 2026 Lembaga Pengembangan Kinerja Dosen

This study aimed to analyze the effect of using interactive PowerPoint media on the learning outcomes of eighth-grade students at SMP Negeri 3 Kabila. The study was motivated by the relatively low student learning outcomes in Social Studies, as indicated by the number of students who had not yet achieved the minimum mastery criteria, as well as the limited use of technology-based instructional media in classroom learning. This research employed a quantitative approach with a correlational design. The population and sample consisted of 50 eighth-grade students. Data were collected through questionnaires, observation, interviews, and documentation. The data were analyzed using simple linear regression after the instruments had met validity and reliability requirements and the data were normally distributed. The findings revealed that the use of interactive PowerPoint media had a positive and significant effect on student learning outcomes. This was indicated by a t-value of 6.184, which was higher than the t-table value of 2.008 at a 5 percent significance level. The correlation coefficient of 0.666 indicated a strong relationship, while the coefficient of determination of 0.443 showed that 44.3 percent of the variance in students’ learning outcomes was explained by the use of interactive PowerPoint media. Therefore, interactive PowerPoint media can be considered an effective instructional alternative to support the improvement of student learning outcomes.

Aqil Rajmico; Adria Wuri Lastari; Mulia Inda Purwati

Jurnal Manajemen Riset Inovasi 2026 Pusat Riset dan Inovasi Nasional

This study aims to examine the effect of job stress and organizational support on employee performance at Bank Pembangunan Daerah Jambi, Sengeti Branch. This research uses a quantitative method with a survey approach. The population in this study consisted of all employees of Bank Pembangunan Daerah Jambi Sengeti Branch totaling 33 employees. Data were collected through questionnaires using a Likert scale. Data analysis was conducted using multiple linear regression analysis preceded by instrument testing (validity and reliability) and classical assumption tests including normality, multicollinearity, and heteroscedasticity tests. The results show that job stress has a positive and significant effect on employee performance with a significance value of 0.009 (< 0.05). Organizational support also has a positive and significant effect on employee performance with a significance value of 0.003 (< 0.05). Simultaneously, job stress and organizational support significantly influence employee performance with a significance value of 0.024 (< 0.05). The coefficient of determination (R²) value of 0.821 indicates that 82.1% of the variation in employee performance can be explained by job stress and organizational support variables, while the remaining 17.9% is influenced by other variables outside this study.

Graciella Lumban Gaol; Raul Rian Shaputra; Risma Anita Puriani

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This study aims to analyze promiscuous sexual behavior among adolescents as a manifestation of problematic behavior through a literature review approach. The method used was a literature review with a descriptive-analytical design, analyzing 20 national scientific articles published between 2007 and 2024. The analysis process was conducted systematically through the stages of identifying relevant sources, classifying themes, extracting important data, and synthesizing findings to build a comprehensive conceptual framework. The study results were then grouped into four main aspects: internal factors, external factors, impacts, and prevention strategies. The study results indicate that promiscuous sexual behavior among adolescents is influenced by internal factors such as knowledge, attitudes, and moral reasoning, as well as external factors such as family environment, peers, social media, and lack of parental supervision. The resulting impacts are multidimensional, encompassing health (sexually transmitted infections and unplanned pregnancies), psychological (anxiety, guilt), and social (stigma and educational disruption). Effective prevention efforts involve comprehensive sex education, active family involvement, and collaboration between schools and the community.

Fahira Intan Ukhrowi; Ikrimatul Uyun; Ilman Derajat; Mu’allimin Mu’allimin

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This research is based on the reality that classroom management often tests teachers' emotional stability, especially when dealing with highly active students. This study focuses on how teachers use emotional intelligence to control themselves when facing challenging learning situations. The purpose of this study is to describe the forms of emotional regulation carried out by teachers and their influence on the effectiveness of classroom management. The research was conducted using a qualitative descriptive approach through observations and interviews with teachers. The results show that effective emotional management is carried out through several methods, such as increasing self-awareness to recognize stress triggers, pausing before responding to student behavior, and trying to understand the background of student activity through empathy. Teachers with good emotional intelligence tend to be able to direct student activity into more positive learning participation, rather than responding to it with reactive or authoritarian responses. This study emphasizes the importance of strengthening psychological aspects and emotional management skills in teacher professional development programs. Emotional maturity not only helps create a more harmonious classroom atmosphere but also forms the basis for inclusive learning interactions and supports the continuous development of student character.

Riswanto Riswanto

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study was conducted to evaluate the impact of financial performance, capital structure, and good corporate governance on entities. The approach used is quantitative with a causal associative method. The research observations utilize secondary data sourced from the financial statements of entities listed on the stock exchange during the 2020–2023 period. The research sample was determined using a purposive sampling technique based on predefined criteria, totaling 160 observations. The analytical method employed is multiple linear regression, preceded by classical assumption tests. The results reveal that financial performance and good corporate governance have a positive and significant effect on the quality of financial statements, while capital structure has a significant negative effect. Simultaneously, the three independent variables are proven to significantly affect the quality of financial statements, with a coefficient of determination of 68%. These findings support agency theory and signaling theory in explaining the financial reporting behavior of entities. The implications of this study indicate that improving financial performance and implementing good corporate governance can enhance the quality of financial statements. Furthermore, optimal management of capital structure is also necessary to reduce the risk of financial statement manipulation.

Cininta Nareswari Pratiwi; Agung Zulfikri

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study was conducted to examine the effect of compensation on employee performance through a literature review approach. The background of this research is based on the importance of compensation as a factor that contributes to improving employee work outcomes. Compensation is not only considered as remuneration for work performed, but also as an element that can encourage motivation and productivity. The study applied a descriptive method using a literature review approach. The data used were secondary data obtained from 20 national scientific journals published since 2020, discussing compensation and employee performance. Data collection was carried out through library research by selecting, classifying, and reviewing relevant literature sources. Furthermore, the data were analyzed descriptively by interpreting findings from previous studies. The results indicate that 19 out of 20 journals reported a positive and significant relationship between compensation and employee performance. Therefore, it can be concluded that compensation plays an essential role in enhancing employee performance, making an effective compensation system a crucial aspect of human resource management.