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Muhamad Rizkian Fajar; Winda Dwi Astuti Zebua

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Fore Coffee's #FOREsponsible campaign prioritizes the principle of environmental conservation. They collaborate specifically with a company called Robries, which processes plastic waste into valuable products such as furniture and home decor. This study aims to determine how much influence the #FOREsponsible public relations campaign message has on Fore Coffee's brand image. The theory used is the Campaign Message theory (variable X) in accordance with Venus's research (2019), with indicators including Message Content, Message Structure, and Message Frame. Brand image (variable Y) is measured based on the dimensions of strength, favorability, and uniqueness in accordance with Keller's theory (2013). This study uses a quantitative approach with a survey method, namely by distributing questionnaires to 94 samples selected using the Slovin formula, probability sampling techniques, and simple random sampling methods. The collected data were then analyzed using simple linear regression techniques. The results of the analysis show the influence of variable X (Campaign Message) on variable Y (Brand Image). From the results of simple linear regression, the R Square value (coefficient of determination) was obtained at 63.3%, which means that approximately 63.3% of the influence on Fore Coffee's brand image comes from the #FOREsponsible campaign message on Instagram. While the remaining 37.7% is influenced by other factors not covered in this study. This proves that the campaign message has a significant influence on Fore Coffee's brand image.

Siti Mutyasari; Mulkan Habibi

Kajian Administrasi Publik dan ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Political participation is an important aspect in a democratic state structure, as well as a characteristic feature of political modernization. Political participation influences the legitimacy of society regarding the running of a government. One way of implementing political participation is through General Elections (Pemilu). The aim of this research is to determine the influence of presidential candidate debate broadcasts on multi-platform broadcast media on the political participation of FISIP UMJ student class of 2020. This research has an independent variable, namely presidential candidate debate broadcasts with the dimensions of frequency, attention and duration, and has a dependent variable, namely providing voting rights in elections, lobbying with officials, becoming a member of a political party. This research method uses a survey method by distributing questionnaires online to respondents via Google Form which aims to collect data from a sample of 2020 FISIP UMJ students who actively watch presidential candidate debates and know about political participation, with a total of 66 respondents selected. The data collection tool uses a questionnaire using a Likert Scale. The results of this research show that the presidential debate broadcast has an influence on political participation, which has a value of 0.736 or 73.6%, which means that the presidential debate broadcast influences political participation by 73.6% and the rest is influenced by other factors.

Rahmat Santoso; Cholis Imam Nawawi; Budi Purnomo; Andesvan Gumay

Prosiding Seminar Nasional Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

This study aims to analyze the effectiveness of technical personnel management in handling main engine failures during extreme weather conditions at sea. The main focus of this study is to assess the extent to which technical competence, communication, coordination, and preparedness of technical personnel contribute to the effectiveness of damage management. The method used is a descriptive quantitative approach with data collection through a closed-ended questionnaire based on a Likert scale. A total of 100 respondents who are ship engineering officers currently studying at a maritime campus were sampled. The results of the analysis show that the four independent variables (technical competence, communication, coordination, and preparedness) simultaneously have a significant effect on the effectiveness of handling main engine failures. From the results of the multiple linear regression test, the coefficient of determination (R²) value of 0.897 indicates that 89.7% of the variation in damage management effectiveness can be explained by these four variables. This finding indicates that good technical personnel management plays a significant role in reducing the risk of engine system failure during extreme weather.

Rahman

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2025 STIKES Columbia Asia Medan

The work behavior of health workers is a key factor in determining the quality of service and patient safety in hospitals. In healthcare organizations with high work demands, feedback and rewards are important instruments of human resource management to form positive work behaviors. However, empirical evidence on the role of rewards as a mediating variable in the relationship between feedback and work behavior of health workers, particularly in Indonesian regional hospitals, is limited. This study aims to analyze the influence of feedback on work behavior through the role of reward mediation in health workers at Konawe Hospital, Southeast Sulawesi Province, Indonesia. This study used a quantitative approach with a cross-sectional design. Data was collected through a survey using a structured questionnaire based on the Likert scale of 170 health workers with ASN status at Konawe Hospital. The sampling technique used a combination of purposive and accidental sampling. Data analysis was carried out with Partial Least Squares–Structural Equation Modeling (PLS-SEM) using SmartPLS software version 4.0. The results showed that rewards had a positive and significant effect on work behavior (β = 0.579; t = 10.308; p = 0.000), and feedback had a positive and significant effect on rewards (β = 0.805; t = 25.851; p = 0.000). In addition, feedback also had a positive and significant effect on work behavior through rewards (β = 0.466; t = 8.362; p = 0.000), which confirms the mediating role of rewards. There is an influence of appraisal on work behavior and feedback on awards and awards has been shown to significantly mediate the influence of feedback on the work behavior of health workers. These findings emphasize the importance of effective feedback management and an integrated reward system as a managerial strategy to encourage positive work behavior and improve the quality of health services in regional hospitals.

Syifaiyah, Rokana; Mauludi, Andri

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

This study aims to evaluate the effects of profitability, leverage, liquidity, and cash-flow shocks on the financial distress of companies in the hotel, restaurant, and tourism subsector listed on the Indonesia Stock Exchange during the period 2021 to 2024. The research approach employed is quantitative, using logistic regression analysis. The data analyzed are secondary data obtained from the annual financial statements of the respective companies. The results of the study indicate that, simultaneously, the four independent variables significantly influence financial distress. However, based on partial testing, each variable, namely Return on Assets (ROA), Debt to Equity Ratio (DER), Current Ratio (CR), and cash flow shock, does not show a significant relationship with financial distress. These findings imply that the risk of financial distress in this industry cannot be explained solely through a single financial indicator; instead, a more holistic approach is required. This study provides essential contributions to both management and investors in assessing companies' financial condition and formulating appropriate strategic decisions.

Saputri, Diva Septia; Rizkyana, Fitrarena Widhi

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

Tax avoidance can be detrimental to the country because it reduces the state's revenue. This study aims to analyze the effect of sales growth, capital intensity, and earnings management on tax avoidance with company size as a moderating variable. The population of this study comprises 221 manufacturing companies listed on the IDX in 2020-2024, with a sample of 64 companies selected via purposive sampling based on specific criteria, yielding a total of 320 observations analyzed using panel data regression (E-Views 12). The results show that sales growth directly affects tax avoidance, and company size moderates the relationship between sales growth and tax avoidance. However, capital intensity and earnings management do not have a significant effect, and company size cannot moderate the relationship between capital intensity and earnings management with tax avoidance. These findings emphasize that high sales growth can encourage companies to comply with tax regulations, thereby reducing tax avoidance, and that this effect can be suppressed by large company size due to greater reputational pressure and scrutiny. This study expands on previous research by making company size a moderating variable in the relationship between sales growth, capital intensity, and earnings management and tax avoidance.

Aqilah, Khairunnisa; Muthia Shafa Nazahra; Rizky Suhaila Hsb; Septika Aulia Putri

Pentagon : Jurnal Matematika dan Ilmu Pengetahuan Alam 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

The concept of supremum is fundamental in real analysis and plays a crucial role in the optimization of single-variable real functions. In practice, not all functions attain their supremum explicitly, which necessitates numerical approaches to evaluate their behavior computationally. This study aims to analyze the supremum of several one-dimensional real functions with different characteristics using a grid-search method implemented in Python. Four functions were examined: a parabolic function, a rational function with a sharp peak, a discontinuous piecewise function, and a function with a vertical asymptote. The analysis involved modeling the functions, discretizing the domain, performing numerical approximation of the supremum, verifying the results against analytical values, and using graphical visualization to observe the function behavior near the supremum. The findings indicate that the supremum of the parabolic, rational, and piecewise functions can be accurately identified, with results consistent with analytical expectations despite minor deviations caused by grid resolution limitations in the rational function. Meanwhile, the function with a vertical asymptote yields an unbounded supremum, which cannot be attained within the domain. These results demonstrate that Python provides stable and reliable numerical estimates of the supremum across various types of one-dimensional real functions, validating the effectiveness of computational methods in supporting conceptual understanding of supremum.

Lestari, Anis; Munandar, Agus

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

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure, Return on Assets (ROA), and Enterprise Resource Planning (ERP) on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample was selected using a purposive sampling technique, resulting in 112 observations. Multiple linear regression analysis was conducted using Stata 16 software. The empirical results indicate that ESG, ROA, and ERP simultaneously have no significant effect on tax avoidance. Partially, each independent variable also shows no significant influence. These findings suggest that ESG implementation and ERP adoption have not directly affected corporate tax behavior, while profitability is not a primary determinant of tax avoidance in the energy sector. This study contributes to the existing literature by incorporating ERP as a novel variable in tax avoidance research, providing additional insight into the role of integrated information systems in corporate taxation practices.

Eveline Dau Leja

JURNAL ILMIAH KOMPUTER GRAFIS 2025 UNIVERSITAS STEKOM

Texture creation has been one of the important aspects in creating 3D environment. It could support an object that could be identified by the viewer. There has been software that providing the creation of a texture for a playable 3D game asset. The purpose of this research was to find the method of making a wall texture and to show the in-app parameters that could be applied. The objective of this research is to find any possible limitation toward using the software. As a step to make exploration thoroughly, a brick wall design has been made with initial modelling in ZBrush and Maya app. Followed by the usage of Substance 3D Painter as a variable to control the texture modification. There was more in-depth explanation in creating a defined surface texturing with in-app technical parameters.

Maulita, Erika; Nyale, M Hendri Yan

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

In the investment world, stock returns are the leading indicator of a company’s performance and the basis for investor decision-making in the capital market. Fluctuations in stock returns reflect market expectations of the company’s prospects. The retail sector in Indonesia is facing significant pressure from post-pandemic shifts in consumer behavior and increased competition. This study aims to analyze the effect of financial distress, company size, liquidity, operating cash flow, and accounting profit on stock returns in retail sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. This type of research is causally associated with a quantitative approach. The data used is secondary, in the form of financial statements from retail companies. The sampling technique used was purposive, yielding a total of 39 data points from 13 retail companies. Data testing was carried out using SPSS version 24. The results showed that partially, the variables of financial distress, company size, liquidity, and accounting profit had no significant effect on stock returns. Meanwhile, operating cash flow positively impacts stock returns. These findings indicate that fundamental indicators are not always the main determinants of stock returns. Therefore, investors are advised also to consider external factors such as market sentiment, macroeconomic conditions, and government policies that may have a greater influence on stock performance in the capital market.

Salsabila, Alika Farikha; Purwaningsih, Eny

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

This study examines how company size, asset growth, tangibility, leverage, and total asset turnover affect profitability in consumer manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023, using secondary data collected via purposive sampling. The independent variables in this study include the natural logarithm of total assets, asset growth (this year’s total assets relative to the previous year), and tangibility (the fixed asset ratio to total assets). Leverage uses the debt-to-asset ratio, and total asset turnover uses the total asset turnover ratio, while the dependent variable of profitability uses return on assets. Of the 108 companies in the population, 19 that met the research sample criteria were selected, yielding 95 observations. Data analysis was conducted using multiple linear regression, accompanied by classical assumption tests and hypothesis testing through F-tests and t-tests. The findings of this study reveal that asset growth has a significant positive effect on profitability, while leverage shows a significant negative effect. However, firm size, tangibility, and total asset turnover do not exhibit significant relationships with profitability. This study contributes both theoretically and practically to understanding the internal determinants of financial performance in the consumer sector and serves as a reference for management.

Firdaus, Via Angeline; Mauludi, Andri

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

This study aims to analyze the effect of profitability, leverage, and liquidity on firm value in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Profitability is measured by Return On Assets (ROA), leverage by Debt to Equity Ratio (DER), and liquidity by Current Ratio (CR), while firm value is proxied by Price to Book Value (PBV). The study employs a quantitative approach using multiple linear regression analysis. The sample consists of 25 companies selected through purposive sampling, with a total of 125 secondary data observations obtained from annual financial statements. The results indicate that, partially, profitability, financial risk, and liquidity have a positive and significant effect on firm value. Simultaneously, the three independent variables also significantly affect firm value, with an adjusted R² of 43.4%, meaning that 56.6% of the variation in firm value is explained by other factors outside the model. These findings support agency theory and signaling theory, which suggest that strong financial performance, optimal debt management, and adequate liquidity provide positive signals to investors, thereby enhancing firm value.

Wenly Pata’ Langi’

Prosiding Seminar Nasional Manajemen dan Ekonomi 2025 Universitas Kristen Indonesia Toraja

The purpose of this study is to determine the effect of lecturer certification on the performance of lecturers at the Universitas Kristen Indonesia Toraja. This study uses a quantitative method with a multiple linear regression approach, and data processing was carried out using SPSS version 23. The data collection procedures included observation, interviews, questionnaires, and documentation. The study involved 56 respondents who were selected using simple random sampling with the Slovin formula. The results of the t-test showed that lecturer certification has a significant effect on lecturer performance. This was evidenced by the significance value of 0.000 (p < 0.05) and a t-value of 7.099, which is greater than the t-table value of 2.005. This means that lecturer certification (variable X) positively affects lecturer performance (variable Y). The conclusion of this study is that lecturer certification has a positive and significant impact on improving lecturer performance at Universitas Kristen Indonesia Toraja. This study recommends that the university pay attention to the importance of lecturer certification to support the improvement of teaching quality and lecturer performance in the future.

Antasya Eka Putri; Abedneigo.C. Rambulangi; Lisa. K. Wibisono

Prosiding Seminar Nasional Manajemen dan Ekonomi 2025 Universitas Kristen Indonesia Toraja

This study aims to determine and analyze the effect of product completeness (X1) and service quality (X2) on purchasing decisions at PT. Sulo Rantepao, North Toraja. This research uses a quantitative approach with a multiple linear regression method. The data were collected through the distribution of questionnaires to 97 respondents. The results of the study indicate that partially, the product completeness variable (X1) does not have a significant effect on purchasing decisions, as shown by a significance value of 0.099 > 0.05 with a t-value of 1.667 > t-table value of 1.661. Meanwhile, the service quality variable (X2) is proven to have a positive and significant effect on purchasing decisions, with a significance value of 0.00 < 0.05 and a t-value of 8.540 > t-table value of 1.661. Simultaneously, product completeness (X1) and service quality (X2) have a significant effect on purchasing decisions (Y), as evidenced by a significance value of 0.00 < 0.05 and an F-value of 77.331 > F-table value of 3.09. The R-squared value of 0.614 indicates that the two independent variables are able to explain 6.14% of the variation in purchasing decisions, while the remaining 38.6% is influenced by other variables outside this study.

Fita Marissa; Stefani M. Palimbong; Abedneigo.C.Rambulangi

Prosiding Seminar Nasional Manajemen dan Ekonomi 2025 Universitas Kristen Indonesia Toraja

This study aims to analyze the influence of financial knowledge, financial attitudes, and self-control on personal financial management among students of the Management Study Program at the Faculty of Economics, Universitas Kristen Indonesia Toraja, class of 2022. The research uses a quantitative approach, distributing questionnaires to 83 respondents selected through the Slovin formula. The data is analyzed using multiple linear regression, as well as validity, reliability, classical assumption, and hypothesis testing. The results show that financial knowledge has a positive and significant effect on personal financial management, while financial attitudes and self-control do not have a significant partial effect. However, simultaneously, the three independent variables have a significant impact on the students' personal financial management. These findings suggest that students' personal financial management is influenced by a combination of financial understanding, attitudes toward money management, and the ability to control their financial behavior. This indicates the importance of enhancing financial knowledge as a key factor in improving personal financial management among students, while attitudes and self-control need further attention to achieve better financial management.

Bertitin Sule Sampe

Prosiding Seminar Nasional Manajemen dan Ekonomi 2025 Universitas Kristen Indonesia Toraja

This study aims to analyze the influence of the Live Streaming and Flash Sale features on TikTok Shop on purchasing decisions for Maybelline cosmetic products. The research employs a quantitative approach using a survey method, with a questionnaire distributed to 79 female students of the 2022 Management Program at the Faculty of Economics, Universitas Kristen Indonesia Toraja. Based on the analysis results, it was found that the Live Streaming feature has a positive and significant impact on purchasing decisions, while Flash Sale does not show a significant effect. Simultaneously, both variables have a significant effect on purchasing decisions, with an R² value of 15.1%. This indicates that other factors outside of the variables studied influence purchasing decisions by 84.9%. The findings suggest that the Live Streaming feature is more effective in influencing purchasing decisions compared to Flash Sale, highlighting the importance of utilizing interactive and real-time features to enhance consumer purchase intent on e-commerce platforms like TikTok Shop. This study provides insights for marketers in designing more targeted digital marketing strategies on social media platforms.

Yusris Pakiding; Agustinus Mantong; Grace Siriati Mengga

Prosiding Seminar Nasional Manajemen dan Ekonomi 2025 Universitas Kristen Indonesia Toraja

The purpose of this study was to determine whether there is an influence of parental income and peer environment on the consumer behavior of students studying in the Management Study Program at the Indonesian Christian University of Toraja. Data collection procedures for this study included observation, questionnaires, and documentation. The method used in this study was a quantitative method using the Simple Linear Regression method and processed using SPSS 26. The sample collection technique used was nonprobability sampling with a purposive sampling technique where the sampling technique was based on certain criteria or considerations. The results of the study showed that the t-test on the Parental Income variable had a calculated t value > t table with a value of (3.409) < (1.664). The Parental Income variable has a positive and significant influence on the Consumer Behavior of Students Studying in the Management Study Program at the Indonesian Christian University of Toraja. The t-test on the Peer Environment had a calculated t value > t table with a value of (4.279) < (1.664). The Peer Environment has a positive and significant influence on the Consumer Behavior of Students Studying in the Management Study Program at the Indonesian Christian University of Toraja. The f-test has a significance value of 0.000 < 0.05, which means that parental income and peer environment have a simultaneous and significant influence on the consumer behavior of students in the Management Study Program at the Indonesian Christian University of Toraja.

Heri Fitriansyah; Rohman Wilian; Feny Tialonawarmi

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

This study aims to determine the effect of compensation on employee performance through job satisfaction as an intervening variable at PT Sumber Alfaria Trijaya Tbk Jambi Branch. The population and sample in the study were all employees of PT Sumber Alfaria Trijaya Tbk Jambi Branch totaling 754 employees, while the sample was determined using a sampling method adjusted to the research needs of 89 employees. This study uses a quantitative approach and data were collected through a questionnaire method. The data analysis method of this study is descriptive statistical analysis using the Structural Equation Model (SEM) technique using the SmartPLS 4 program analysis tool. Model testing includes convergent validity testing through outer loading and Average Variance Extracted (AVE) values, discriminant validity testing, and reliability testing through Composite Reliability and Cronbach's Alpha values. Evaluation of the structural model was carried out by looking at the R-Square value, direct effect, indirect effect, and hypothesis testing through t-statistic and p-value. Based on the results of the study, it shows that the average employee performance score of 397.2 is included in the very high category; compensation of 394.3 is included in the very high category; and job satisfaction of 399.1, categorized as very high. The results of the PLS test indicate that compensation has a positive and significant effect on employee performance; compensation has a positive and significant effect on job satisfaction; job satisfaction has a positive and significant effect on employee performance; and compensation has a positive and significant effect on employee performance through job satisfaction as an intervening variable. This research recommends: (1) For the employee performance variable, companies are advised to provide time management training and conduct regular evaluations to achieve work targets more consistently. (2) For the compensation variable, companies need to improve the suitability and availability of work facilities to support effective task implementation. (3) For the job satisfaction variable, companies are advised to improve the work environment and enhance the quality of physical facilities to increase employee comfort and satisfaction.

Regina May Putri; Andi Hakim; Rizka Ar-Rahma

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

This study aims to analyze the effect of product quality on consumer satisfaction at Kipang Sisera Panyabungan Business. The research method used is a quantitative approach with data collection techniques through observation, interviews, and distributing questionnaires to 96 respondents who are Kipang Sisera customers. The data obtained were analyzed using validity, reliability, and regression analysis tests with the help of SPSS 25. The results of the validity test showed that all items in the questionnaire were valid with a calculated r value> r table (0.1689), while the results of the reliability test using Alpha Cronbach showed a value> 0.60, which means that the research instrument can be trusted. The results of the partial regression test (t test) showed that product quality had a positive and significant effect on consumer satisfaction with a significance value of 0.000 <0.05. The coefficient of determination (R²) test showed that product quality contributed 62.9% to consumer satisfaction, while the rest was influenced by other variables not examined in this study.

Silviages Logo; Olivia Devi Yulian Pompeng; Abedneigo.C. Rambulangi

Prosiding Seminar Nasional Manajemen dan Ekonomi 2025 Universitas Kristen Indonesia Toraja

This study aims to examine the influence of shopping lifestyle, hedonic shopping value, and e-wallet on impulsive buying behavior among students of the Management Study Program at the Faculty of Economics, Universitas Kristen Indonesia Toraja. This research is quantitative in nature, using multiple linear regression analysis. The sample consisted of 80 respondents, determined using Slovin's formula and purposive sampling technique as the basis for selecting respondents deemed relevant to the research objectives. The results of the study indicate that, partially, shopping lifestyle significantly influences impulsive buying with a t-value of 3.608 and sig = 0.001, hedonic shopping value significantly influences impulsive buying with a t-value of 2.186 and sig = 0.032, and e-wallet significantly influences impulsive buying with a t-value of 3.043 and sig = 0.003. Simultaneously, all three independent variables significantly affect impulsive buying, with a significance value of 0.000 < 0.05. The coefficient of determination (R2) value of 0.223 indicates that the three independent variables explain 22.3% of the variation in impulsive buying behavior, while the remaining 77.7% is explained by other factors not investigated in this study. These findings suggest that shopping lifestyle, the value gained from shopping, and the convenience of digital transactions through e-wallets are triggers for unplanned buying behavior.