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Mardini Hasugian; Etik Umiyati; Rosmeli Rosmeli

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study is motivated by the importance of economic growth as a key indicator of regional development performance and public welfare improvement. Economic growth reflects the ability of local governments to manage resources and implement effective fiscal policies. This research aims to analyze the development and the influence of Local Own-Source Revenue, General Allocation Fund, and Special Allocation Fund on the economic growth of regencies/cities in Jambi Province during the period 2020–2024. The study employs a quantitative approach combined with descriptive analysis. Secondary data are obtained from official publications of relevant institutions and analyzed using panel data regression with the Common Effect Model approach. The results indicate that Local Own-Source Revenue and the General Allocation Fund have a significant effect on economic growth, showing that the increase in regional revenue and fiscal transfers contributes to economic performance. Meanwhile, the Special Allocation Fund does not have a significant effect, indicating that its allocation may not be optimally utilized in stimulating regional economic activities. These findings imply that strengthening regional fiscal capacity and improving the effectiveness of fund allocation are essential to promote sustainable economic growth. The study also highlights the need for better policy coordination and efficient financial management at the regional level to reduce disparities and enhance development outcomes.  

Selfidiana Roza; Arfimasri Arfimasri; Viyata Rahmadhani

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

Amid intense market competition, the profitability of manufacturing companies is not solely determined by sales volume but is highly dependent on the precision of financial management, particularly in managing the working capital cycle and operating cash flow circulation. This study aims to evaluate the relationship between Working Capital Turnover (X1) and Operating Cash Flow (X2) on Profitability (Y) in consumer goods industry companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Using a quantitative approach and multiple linear regression analysis, this study processes 77 observations that have passed purposive sampling and outlier testing. The partial test results reveal contrasting findings: Working Capital Turnover (X1) does not have a significant effect on profitability, while Operating Cash Flow (X2) is proven to be a strong positive determinant. However, simultaneously, both variables have a significant influence on the financial performance of companies (Fhitung 24,008 > Ftabel 3,08), with operating cash flow acting as the dominant driving factor of profit. The implications of these findings emphasize that to maintain profit stability, management should prioritize the availability of cash generated from core operations, while investors should be more attentive to cash flow trends as an indicator of fundamental financial health before making investment decisions.

Pratama Suhendro; Roza Fitriawati

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of Return on Asset (ROA), Current Ratio (CR), Net Profit Margin (NPM), and Total Asset Turnover (TATO) on company value as measured by Price Book Value (PBV) in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019–2023 period. This research adopts a quantitative method with a causal associative approach. The data was obtained from the financial reports of eight companies that met the purposive sampling criteria. Data analysis was conducted using multiple linear regression with the help of SPSS software. The results show that, partially, ROA and CR have a significant negative effect on PBV, while NPM does not have a significant effect on PBV, and TATO has a significant negative effect on PBV. Simultaneously, all four independent variables significantly affect PBV, with an R² value of 12.3%, indicating that most of the PBV variations are explained by other factors outside the research model. These findings provide insights for investors and company management regarding the importance of asset management and operational efficiency in enhancing firm market value.

Syahirotul Ambar Maulidiyah; Eni Wuryani

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

This research investigates how profitability, leverage, activity levels, and company scale impact financial distress in property and real estate firms traded on the Indonesia Stock Exchange. The selection of this sector stems from its high exposure to economic ups and downs, leaving its businesses particularly prone to financial troubles. Independent factors in the analysis include profitability, leverage, activity, and firm size, with financial distress serving as the outcome variable. Samples were drawn via purposive sampling from property and real estate entities listed on the Indonesia Stock Exchange over the 2022–2024 timeframe. Adopting a quantitative design, the study applies multiple linear regression as its core analytical tool. STATA version 17 handled the data analysis. Results show that, taken together, the independent variables exert a significant impact on financial distress. Ultimately, firms should optimize their financial metrics and pursue business growth to mitigate financial distress risks.

Jeni Parastika; Septa Diana Nabella; Dewi Permata Sari; Yandra Rivaldo; Zaifun Nur Fatrianto

Jurnal Manajemen Riset Inovasi 2026 Pusat Riset dan Inovasi Nasional

Investment decisions in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) are influenced by fundamental analysis and stock price fluctuations. Stock prices reflect market perceptions shaped by profitability, liquidity, and capital structure. This study examines the effects of Return on Assets (ROA), Current Ratio (CR), and Debt-to-Equity Ratio (DER) on stock prices, both partially and simultaneously. Using a quantitative approach, the study analyzes secondary data from audited financial statements and stock prices of 12 pharmaceutical companies during 2022–2024, totaling 36 observations. Panel data regression with EViews 12 is applied. Results show that ROA and DER have positive and significant effects on stock prices, while CR has a negative but insignificant effect. Simultaneously, all three variables significantly influence stock prices, with an adjusted R² of 73%, indicating strong explanatory power. Profitability (ROA) is the most influential factor, followed by capital structure (DER), while liquidity (CR) shows no significant impact.

Novia Tri Hidayanti; Kusna Djati Pratama

Jurnal Manajemen Riset Inovasi 2026 Pusat Riset dan Inovasi Nasional

This study investigates the impact of TikTok Live, viral content, and Fear of Missing Out (FOMO) on the purchasing decisions of Gen Z consumers in Jombang City for food and drink products. Social media, particularly TikTok, has rapidly expanded and functions as a potent digital marketing instrument. It influences consumer behavior through live broadcasting and the dissemination of viral content. The objective is to examine the influence of these three factors on purchasing decisions. This study employs a quantitative methodology. The data was obtained from surveys administered to 60 Gen Z participants who purchased food or beverages following exposure to TikTok advertising. Samples were selected by purposive sampling. Data were examined using multiple linear regression with SPSS software. Findings indicate that TikTok Live exerts a favorable and substantial impact on purchasing decisions. Viral material exerts no substantial impact. FOMO exerts a detrimental and substantial impact. The results indicate that TikTok live streaming effectively enhances consumer purchases, especially within the food industry.  

Muhammad Farhan; Hendri Herman; Mefri Yudi Wisra

Jurnal Manajemen Riset Inovasi 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the influence of workforce agility, job satisfaction, and job engagement on employee adaptive performance at PT. MMT Buana Logistik. The dynamic logistics industry requires employees who have high adaptability to technological changes and operational demands. This type of research is quantitative causality with an explanatory approach. The population in this study were all employees of PT. MMT Buana Logistik, totaling 49 people, with the sampling technique used saturated sampling (census). Data were collected through questionnaires with a 5-point Likert scale. Data analysis techniques used included instrument testing (validity and reliability), testing of classical assumptions (normality, multicollinearity, and heteroscedasticity), and multiple linear regression analysis. Hypothesis testing was carried out through t-tests (partial), F-tests (simultaneous) and coefficient of determination (R2). The results showed that workforce agility, job satisfaction, and job engagement partially and simultaneously have a positive and significant influence on employee adaptive performance. These findings imply the importance of managing work flexibility, fulfilling employee satisfaction, and increasing work engagement to build adaptive human resources to support company competitiveness in the logistics industry.  

Satrio Nugroho; Dwi Jatmoko; Mike Elly Anitasari; Widiyatmoko Widiyatmoko; Muklis Muklis

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

This study aims to analyze the effect of direct learning on engine components toward students' vehicle diagnostic abilities in vocational education. Employing a quantitative approach with an ex post facto design, the sample consisted of 80 students selected using simple random sampling from a population of 100 students. Data were collected using validated and reliable questionnaires. The data analysis techniques included descriptive statistics, classical assumption tests, and simple linear regression analysis. The results show that direct learning has a positive and significant effect on students’ vehicle diagnostic abilities, with a significance value of 0.000 < 0.05 and a coefficient of determination (R²) of 0.264. This indicates that direct learning contributes 26.4% to the improvement of students' diagnostic abilities. The findings emphasize the importance of practical, hands-on learning approaches in vocational education. These approaches not only enhance students' understanding of automotive theory but also improve their diagnostic skills. The study highlights that systematic learning and direct interaction with engine components are key factors in developing students' competencies, making them more effective in real-world vehicle diagnostics.

Nurrahmani Nurrahmani; Nurhidayati Nurhidayati; Hanafi Nasution

Jurnal Riset Rumpun Ilmu Kesehatan 2026 Pusat riset dan Inovasi Nasional

Healthcare is an integral part of health development in Indonesia, which aims to optimally improve public health. Hospitals, as healthcare facilities, are required to provide quality, safe, and patient-centered services. Service quality is a key indicator of service success, as good service impacts patient satisfaction. One of the most important services in hospitals is obstetrics, which directly relates to maternal and infant health, making patient satisfaction a crucial aspect. Midwives, as professional healthcare workers, play a strategic role in providing comprehensive, sustainable, and patient-centered midwifery care. This study aims to analyze the influence of healthcare facilities and midwife performance on patient satisfaction through service quality. The method used is a quantitative study with an analytical approach and a cross-sectional design. The results of the multiple linear regression test indicate that midwife performance has a more dominant influence on service quality than healthcare facilities. Meanwhile, regarding patient satisfaction, service quality is the most dominant factor, followed by midwife performance and healthcare facilities. The conclusion of this study is that service quality reflects the overall patient experience and is a key factor in improving patient satisfaction.

Alouisius Freddy Kurnia Sandy; Yugi Setyarko

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of Relationship Marketing (X1), Service Quality (X2) and Brand Attachment (X3) on Member Loyalty (Y) at the Usaha Sejahtera Credit Cooperative. The sample used was 100 respondents, with the sampling method using non-probability sampling with simple random sampling technique. The initial analysis on the research instrument, by transforming ordinal data to interval data using the Method of Successive Interval (MSI) then the data was further analyzed using SPSS (Statistical Product and Service Solutions) version 31. The data analysis carried out was Validity Test, Reliability Test, Classical Assumption Test (Normality Test, Multicollinearity Test, Heteroscedasticity Test (Glejser Test), Linearity Test, Correlation, Multiple Linear Regression and Coefficient of Determination), Hypothesis Test (t test). The results of the study showed that Relationship Marketing (X1) partially had a significant effect on Member Loyalty (Y). Service Quality (X2) partially had a significant effect on Member Loyalty (Y). Brand Attachment (X3) has a partial and significant influence on Member Loyalty (Y).

Romdah Romansyah

Bhinneka: Jurnal Bintang Pendidikan dan Bahasa 2026 Universitas Palan

This study aims to analyze the factors that influence cognitive development and the role of learning motivation in the learning process of teacher training students. Using a quantitative approach with a descriptive correlational design, this study involved 120 students from four study programs at the Faculty of Teacher Training and Education (FKIP) Galuh University, selected by purposive sampling from active students who regularly participate in lectures. The instruments used were a cognitive development questionnaire based on Piaget's theory and Bloom's taxonomy, and a learning motivation questionnaire with a Likert scale of 1–5. Data were analyzed using descriptive statistics, Pearson correlation, and simple and multiple linear regression. The results showed that cognitive development (β = 0.43, p < 0.01) and learning motivation (β = 0.37, p < 0.05) each had a significant influence on student achievement. A strong positive correlation between the two variables indicates a mutually supportive relationship. Academic environmental factors, independent learning strategies, and lecturer support were identified as the main drivers of cognitive development. These findings emphasize the need for higher education to integrate learning approaches that address students' cognitive development while simultaneously fostering intrinsic motivation to improve learning quality and future professional readiness.

Dwi Rahmadani, Anisa; Hesti Respatiningsih; Anna Probowati

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

This study aims to examine the influence of price, brand image, and product innovation on the level of customer loyalty of Honda motorcycles, especially in Purworejo Regency. The method used in this study is a quantitative approach with an explanatory design. Data collection was carried out by distributing questionnaires to 100 respondents with the following requirements: a minimum of 17 years old, domiciled in Purworejo Regency, have used or owned a Honda motorcycle for at least 1 year, and selected using a purposive sampling technique. Then the data obtained were analyzed using multiple linear regression with the help of IBM SPSS Statistics 25. Before being analyzed, validity and reliability tests were conducted to determine the instrument can be used and a classical assumption test was conducted to ensure that the regression model meets statistical requirements. The results of the research analysis simultaneously show that price, brand image, and product innovation have a significant influence on customer loyalty. However, this is different from the partial test which indicates that only brand image has a significant influence in shaping customer loyalty. Brand image was also found to be the most dominant factor in increasing the tendency to repurchase, resistance to competing brands, and positive customer recommendations.

Vendi Vermanto; Realize, Realize

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to examine the factors that influence consumer purchasing decisions for Nacific products in Batam City, with an emphasis on the role of digital marketing, E-WOM, and brand image. The research approach used is descriptive quantitative involving 204 respondents who have purchased Nacific products, selected through purposive sampling techniques based on Jacob Cohen's calculations to ensure the adequacy and representativeness of the sample. Data collection was carried out using a structured questionnaire, then analyzed through a series of statistical procedures including validity and reliability tests, classical assumption testing, multiple linear regression analysis, and hypothesis testing using t-tests and F-tests. The findings of the regression analysis revealed that the influence of digital marketing on purchasing decisions was recorded at 21.9%, E-WOM at 27.0%, and brand image at 34.0%. The coefficient of determination value of 0.722 confirms that digital marketing, E-WOM, and brand image simultaneously contribute 72.2% in explaining purchasing decisions. The results of the t-test and F-test indicate that digital marketing, e-WOM, and brand image each have a positive and significant influence on purchasing decisions, both partially and simultaneously.

Jackson, Jackson; Inda Sukati

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the influence of influencer marketing, brand image, and e-WOM on purchasing decisions on the Shopee marketplace. A quantitative descriptive approach was used, involving 204 Shopee consumers who had previously purchased specific products. They were selected using purposive sampling based on Jacob Cohen's calculation guidelines to ensure the sample accurately represented the population. Data were collected through a questionnaire, which was then analyzed using validity and reliability tests, classical assumption evaluation, multiple linear regression, and hypothesis testing using t-tests and F-tests. The regression analysis showed that influencer marketing had a 34.8% influence on purchasing decisions, brand image contributed 32.7%, and e-WOM had an influence of 20.0%. Furthermore, the coefficient of determination (R²) showed that these three variables together explained 86.9% of the variation in consumer purchasing decisions. The t- and F-tests confirmed that each variable had a significant and positive influence, both partially and simultaneously, on purchasing decisions on the Shopee marketplace.

Nurmala Sari Hasibuan; Winda Evyanto

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to explore the extent to which brand image, product quality, and trust influence purchasing decisions for Pixy two-way cake through the Blibli platform in Batam City. The approach used is quantitative descriptive, involving 100 consumers who previously purchased Pixy two-way cake on Blibli, selected through purposive sampling with Lemeshow calculation guidelines to ensure sample representativeness. Data collection was conducted using a questionnaire, then analyzed through validity and reliability tests, classical assumption evaluation, multiple linear regression, and hypothesis testing using t-tests and F-tests. The results of the regression analysis indicate that brand image has a 24.7% influence on purchasing decisions, product quality contributes 34.0%, and trust plays a role of 29.2%. Furthermore, the coefficient of determination (R²) shows that these three variables collectively explain 74.0% of the variation in purchasing decisions. The t-test and F-test confirm that the influence of each variable is significant and positive, both partially and simultaneously, on consumer purchasing decisions at Blibli in Batam City.

Luh Esta Yanti; Ida Bagus Koman Suarmaja

Jurnal Manajemen Riset Inovasi 2026 Pusat Riset dan Inovasi Nasional

This study aims to examine the simultaneous and partial effects of the work environment and work-life balance on employee work stress at Hotel X. The research design is causal quantitative, with multiple linear regression analysis using SPSS 26.0 for Windows. The sample was obtained through purposive sampling (non-probability) of 120 respondents. The research subjects were employees working in shifts. The analysis results show that, (1) both variables simultaneously have a negative and significant effect on work stress, (2) the work environment has a negative and significant effect (sig. 0.002), and (3) work-life balance has a negative and significant effect (sig. 0.000). The work-life balance variable dominates its influence compared to the work environment, as seen from the lower significance value. These findings confirm that improving work-life balance and the work environment effectively reduces stress, especially for shift workers who are vulnerable to time imbalance. Based on the results, organizations are advised to optimize human resource management by maintaining a balance between job demands and employee conditions, as well as ensuring a proportional workload. Improvement in work-life balance can be achieved through flexible leave policies, adequate breaks between shifts, no overtime days except in emergencies, and minimizing personal time interruptions. These steps are expected to enhance employee well-being, retention, and productivity in the hospitality sector. Further research is recommended to explore different variables and methods, including comparing non-shift employees with the same variables, for more comprehensive insights.

Rizki Tomi Resna Suhendar; Farida Yuliaty; Rukhiyat Syahidin; Taufan Nugroho; Vip Paramata +1 more

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

This regulation, which requires all healthcare facilities to implement EMR by December 31, 2023, stemmed from the emergence of Health Ministerial Regulation No. 24 of 2022. Santosa Hospital, Bandung Kopo, has implemented EMR, but no research has been conducted on it. This study aimed to determine the effect of EMR implementation on service quality in the emergency unit at Santosa Hospital, Bandung Kopo. The research methods used were descriptive verification analysis and multiple linear regression analysis. Data collection used a questionnaire distributed to all emergency unit staff. The results of the descriptive analysis were generally considered very good. The results of the verification analysis, both partially, showed a negative and insignificant effect on system quality and service quality, while information quality and use statistics showed a positive and significant effect. Simultaneously, these positive and significant effects were proven, and the researchers recommend maintaining and further improving them.

Santy, Neng; Fauziya, Fizi

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

Hotel Naripan is still facing challenges in ensuring its employees can have optimal ability and motivation. This occurs in employee performance which can be caused by the lack of training, the absence of rewards from the company. The purpose of this study is to analyze the effect of work ability and motivation on employee performance at the hotel, so that it can be an evaluation material for management to improve service quality and hotel competitiveness in the increasingly competitive hospitality industry. The research method used is quantitative. This method is used to study a specific population or sample with data collection through research instruments. The analysis carried out is quantitative and uses statistical techniques, with the main purpose of testing the hypothesis that has been previously formulated. The results of this research based on multiple linear regression tests, the value of the multiple linear regression coefficient of the work ability variable, has a positive value of 0.635, the value of the multiple linear regression coefficient of the independent variable work motivation, has a positive value of 0.043

Gloria Elizabeth Yoltuwu; Janet Wilsye Litualy

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

This study aims to examine the effect of village apparatus capacity on accountability in village fund management, with the village financial system (SISKEUDES) as an intervening variable in Letti District, Southwest Maluku Regency. The research assessed whether the competence, knowledge, and administrative ability of village officials can improve transparent and accountable fund management. This study employed a quantitative approach using a saturated sampling technique, involving all 42 apparatus members as respondents. Data were collected through questionnaires and analyzed using multiple regression and the Sobel test to examine direct and indirect effects. The findings show that village apparatus capacity has a positive effect on village fund management accountability. This indicates that human resource capacity can support responsible planning, implementation, reporting, and evaluation of village funds. However, the village financial system does not significantly affect village fund management accountability. In addition, SISKEUDES does not function as an intervening variable in the relationship between village apparatus capacity and accountability. These results imply that strengthening human resource capacity remains more decisive than system use.

Geetha Wulandari Safitri; Muhamad Nurhamdi

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of capital structure and financial performance on firm value at PT Elang Mahkota Teknologi Tbk during the period 2015–2024. Capital structure is proxied by the Debt to Equity Ratio (DER), financial performance is measured by Return on Equity (ROE), and firm value is proxied by Price to Book Value (PBV). This research employs a quantitative approach with a descriptive method. The data analysis techniques used include multiple linear regression analysis, t-test, F-test, and coefficient of determination. The results show that capital structure (DER) has a positive and significant effect on firm value, as indicated by a t-statistic of 3.302, which is greater than the t-table value of 2.365, with a significance level of 0.013 (< 0.05). Financial performance (ROE) also has a positive and significant effect on firm value, with a t-statistic of 2.638, exceeding the t-table value of 2.365, and a significance level of 0.034 (< 0.05). Simultaneously, DER and ROE have a significant effect on firm value, as evidenced by an F-statistic of 6.384, which is greater than the F-table value of 4.737, with a significance level of 0.026 (< 0.05). The coefficient of determination indicates that 64.6% of the variation in firm value can be explained by capital structure and financial performance, while the remaining percentage is influenced by other variables outside the research model.