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Rizka Ariani; Jubaidi Jubaidi; Rinda Sandayani Karhab

DHARMA EKONOMI 2025 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

This study aims to assess the effect of training and work motivation on worker productivity at PT Hayyu Pratama Kaltim. The research method uses quantitative. The population in this study were 92 permanent employees and a sample of 48 employees selected using the Slovin formula. Data obtained through the results of questionnaires distributed using google forms. The data analysis method used is multiple linear regression with testing using the t test and F test which is first carried out the Classical Assumption test. The results obtained show that training has a positive and significant effect on worker productivity, work motivation has a positive and insignificant effect on worker productivity, while training and work motivation have a positive and significant effect on worker productivity.  

Heru Yulianto

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of Digital Customer Experience (DCE) and Customer Engagement (CE) on Brand Loyalty (BL) among Generation Z, a digital-native cohort that plays a strategic role in shaping market dynamics in the digital era. Using a quantitative explanatory research design, data were collected through a structured questionnaire employing a 5-point Likert scale, distributed to 100 purposively selected respondents aged 18–27 who actively interact with brands through digital platforms. Multiple linear regression analysis was applied with SPSS software to test the hypotheses. The results reveal that Digital Customer Experience has a positive and significant impact on Brand Loyalty, indicating that seamless, personalized, and satisfying digital interactions enhance consumer loyalty. Similarly, Customer Engagement exerts a positive and significant influence on Brand Loyalty, emphasizing the role of active customer participation in strengthening emotional attachment and long-term commitment to brands. Jointly, both variables explain over 70% of the variation in Brand Loyalty, underscoring their synergistic effect in driving repurchase intention and advocacy behaviors among Generation Z. The findings provide both theoretical implications for enriching the customer experience–engagement–loyalty framework and practical guidance for marketers to optimize digital touchpoints, foster interactive engagement, and design loyalty-driven strategies tailored to Generation Z’s behavioral patterns in the digital marketplace.

Meilila Citra; Rizqa Syahirah Yudyanto; Fanny Nur Qhotimah; Andrian Lukmana; Sonata Dewi Fortuna

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study analyzes the effect of sales growth and capital intensity on operating cash flow at PT Sumber Alfaria Trijaya, Tbk during the 2013–2024 period. The research problem raised is whether sales growth and capital intensity have a significant effect on the company's operating cash flow. The purpose of this study is to prove the relationship between these two independent variables and operating cash flow, thus providing a basis for managerial decision-making in Indonesian retail companies. The data used in this study are secondary data in the form of annual financial statements of PT Sumber Alfaria Trijaya, Tbk over the last eleven years. The method used is a quantitative approach with regression analysis, preceded by classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests to ensure the validity of the regression model. The results show that the residuals are normally distributed, the regression model is free from multicollinearity and heteroscedasticity, but there is positive autocorrelation in the residuals. Simultaneously, sales growth and capital intensity are proven to have a significant effect on the company's operating cash flow. These findings emphasize the importance of efficient management of sales growth and capital intensity in maintaining the stability of operating cash flow.

Fitria, Nur Aidila; Faelasup Faelasup

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

The Weekend Tahfidz Program at Ali Hikmah Qur’an House in Sangatta is one of the efforts to shape students’ character through memorization and application of the values of the Qur’an. This study is motivated by the moral degradation among the younger generation influenced by globalization and technology, making character education increasingly important to implement. The purpose of this research is to determine the extent of the influence of the Weekend Tahfidz Program on the character formation of the students. The research method used a quantitative approach with simple linear regression analysis. The research population consisted of 45 students who served as the sample. The results showed that the Weekend Tahfidz Program variable (X) had a positive effect on students’ character (Y), with a correlation coefficient of 0.4108 and a t-test result of 2.9547 (> 1.6810), indicating a significant influence. In addition, the contribution of this program to character formation reached 16.87%. Thus, the Weekend Tahfidz Program has a positive impact, although not dominant, and therefore should be developed alongside other factors to strengthen the character formation of the students.  Abstrak. Program Tahfidz Weekend di Rumah Qur’an Ali Hikmah Sangatta merupakan salah satu upaya pembentukan karakter santri melalui penghafalan dan penerapan nilai-nilai Al-Qur’an. Penelitian ini dilatarbelakangi oleh degradasi moral generasi muda yang dipengaruhi oleh globalisasi dan teknologi, sehingga pendidikan karakter menjadi penting untuk diterapkan. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Program Tahfidz Weekend terhadap pembentukan karakter santri. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan analisis regresi linier sederhana. Populasi penelitian berjumlah 45 santri sebagai sampel. Hasil penelitian menunjukkan bahwa variabel Program Tahfidz Weekend (X) berpengaruh positif terhadap karakter santri (Y), dengan koefisien korelasi sebesar 0,4108 dan hasil uji t sebesar 2,9547 (> 1,6810), yang berarti pengaruh tersebut signifikan. Selain itu, kontribusi program ini terhadap pembentukan karakter mencapai 16,87%. Dengan demikian, Program Tahfidz Weekend memberikan dampak positif meskipun tidak dominan, sehingga perlu dikembangkan bersama faktor lain untuk memperkuat pembentukan karakter santri.

Thisya Audina; Agrianti Komalasari; Rona Majidah

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of Corporate Governance on Integrated Reporting (IR) in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Corporate Governance is measured using three indicators: Corporate Governance Perception Index (CGPI) score, the number of board of directors, and the number of audit committee members. Integrated Reporting is assessed based on the seven elements recommended by the International Integrated Reporting Council (IIRC). The sample was selected using purposive sampling, resulting in 55 SOEs. The data were analyzed using multiple linear regression with the aid of SPSS. The results show that CGPI and the board of directors have a positive and significant effect on Integrated Reporting, while the audit committee has no significant effect. These findings support agency theory, indicating that strong corporate governance plays an essential role in promoting transparency and accountability in reporting. The study implies the need to strengthen governance structures and encourages regulators to consider adopting IR as a future reporting standard.

Maria Teofilda Albina; Wilhelmina Mitan; Amanda Yecci Noeng

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

This study aims to examine the effect of systematic risk and stock liquidity on stock returns. This study is an associative study with a clause approach. The variables used are independent variables, namely systematic risk and liquidity, and the dependent variable, namely stock returns. The population of this study is banking companies listed on the Indonesia Stock Exchange for 5 years (2019 - 2023). The sampling method uses a purposive sampling method with a sample size of 41 companies. The type of data used is secondary data with data collection techniques through documentation. The data analysis technique uses multiple linear regression analysis with the analysis tool used for testing is the Statistical Program for Social Science (SPSS) 25. The results of statistical tests show that systematic risk partially affects the level of stock returns, and liquidity also affects the level of stock returns. Then the results of simultaneous testing show that the variables systematic risk and stock liquidity affect the level of stock returns.  

Ali Arif Setiawan; Christina Nur Wijayanti; Wahjoe Mawardiningsih; Jeratallah Aram Dani

Jurnal Penelitian Komunikasi dan Sosialisasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze consumer behavior in purchasing decision-making at traditional markets in Surakarta City. The focus of this research is to identify the factors that influence consumer purchasing decisions, such as price, product quality, location, service, and shopping habits. The method used is a quantitative approach with a survey method. Data were collected through the distribution of questionnaires to 100 respondents who are active consumers at several traditional markets in Surakarta, such as Pasar Gede, Pasar Klewer, and Pasar Legi. The data analysis technique used is multiple linear regression to examine the influence of independent variables on the dependent variable. The results show that price, product quality, and service have a significant influence on purchasing decisions, while location and shopping habits do not show a significant influence. These findings indicate that consumers in traditional markets in Surakarta tend to prioritize economic value and service interaction in their purchasing decisions. This research is expected to provide input for traditional market managers in improving competitiveness amidst the growth of modern markets.

Tiara Gusti Saharani; Khairunnisak Khairunnisak; Syafrida Hanif Sahir

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Low financial literacy is caused by several factors. Research related to financial literacy in the Management Study Program of the Islamic University of North Sumatra is still rarely conducted so it is necessary to discuss and analyze what factors can influence financial literacy in the study program. This study uses a descriptive research method with the research approach used by the author is quantitative research. This approach uses a quantitative approach because it uses numbers, starting from data collection, data interpretation, and presentation of results. Based on the significance value (Sig.) in the F test, it can be concluded that the hypothesis is accepted. This means that Age (X1), and Parental Education Level (X2) simultaneously (together) have a significant effect on the Financial Literacy variable (Y). Based on the magnitude of the determination coefficient (R Square) of 0.902 or equal to 90.2%. This figure means that the variables Age (X1), and Parental Education Level (X2) simultaneously (together) influence the Financial Literacy variable (Y) by 90.2%. Management study program students are expected to be able to better understand Financial Literacy because this will be knowledge in the future and is also very important for the role of parents. The Adjusted R Square level reached 89.9% and the remaining 10.1% was influenced by other variables outside this regression equation or variables that were not studied or significant

Muhammad Alghifari Amchu; Ade Widiyanti; Reni Oktavia; Kamadie Sumanda Syafis

Jurnal Riset dan Publikasi Ilmu Ekonomi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research explores the impact of institutional ownership, managerial ownership, and the proportion of independent commissioners on firm performance, with earnings quality serving as a moderating variable. The study draws on a sample of companies that undertook Initial Public Offerings (IPOs) in 2019 on the Indonesia Stock Exchange, utilizing data spanning the years 2019 to 2023. A multiple linear regression model was employed to assess both direct effects and interaction effects moderated by earnings quality. The findings indicate that institutional ownership and the presence of independent commissioners exert a statistically significant influence on company performance, with earnings quality enhancing these relationships. This study enriches the discourse on corporate governance mechanisms within newly public firms and offers practical insights for both market regulators and investors.

Gabriel Eksousia Oktaf; Jeane Talakua

Jurnal Ilmiah Serat Acitya 2025 Universitas 17 Agustus 1945

This study aims to analyze the influence of population size, Human Development Index (HDI), and Open Unemployment Rate (OUR) on poverty levels in regencies/cities of Special Region of Yogyakarta during 2018-2023 period. The research employed quantitative design with panel data regression analysis approach across five regencies/cities in DIY. Secondary data were obtained from official publications of Statistics Indonesia Yogyakarta Province and analyzed using Fixed Effect Model and Random Effect Model with Stata 17 software. The research findings indicate that HDI has negative and significant effect on poverty level, suggesting that improvement in human resource quality effectively reduces poverty. OUR proved to have positive and significant effect on poverty, confirming that increased unemployment raises poverty levels. Conversely, population size shows no significant influence on poverty in DIY. These findings provide strategic implications for local government to prioritize investment in education and health sectors as well as job creation programs in poverty alleviation efforts. High inter-regional heterogeneity indicates the necessity for policy approaches tailored to specific characteristics of each regency/city in DIY.

Kiki Septia Ihwan; Nency Revalina; Gagah Rayi Farius; Azka Khaylila Kanz; Alya Carmelia Andhini

Jurnal Penelitian Manajemen dan Inovasi Riset 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Investment interest in electric vehicles (EVs) in Indonesia remains relatively low despite its great potential to support the transition to clean energy. This study aims to analyze the influence of government incentives, price value perception, and environmental awareness on investment interest in electric vehicles. This research uses a quantitative approach with a survey method involving 120 respondents in the Jabodetabek area. The data were analyzed using multiple linear regression with the help of SPSS. The results show that all three independent variables—government incentives, price value, and environmental awareness—have a significant effect on investment interest, both partially and simultaneously. Among these factors, environmental awareness has the most dominant influence. The instruments used were proven valid and reliable, and the regression analysis met all the classical statistical assumptions. These findings indicate that policy support, perception of long-term benefits, and environmental concern are important factors in increasing public interest in investing in clean energy-based vehicles. This study is expected to serve as a reference for the government and industry players in designing strategies to develop the electric vehicle market in Indonesia.

Ni Putu Alit Febrianti; I Ketut Suryanawa; Ni Putu Sri Harta Mimba; Ni Made Dwi Ratnadi

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Firm value represents the long-term goal of a company, reflecting the prosperity of its stakeholders. One factor indicated to influence firm value is corporate responsibility performance in managing business operational risks, particularly through the implementation and disclosure of Environmental, Social, and Governance (ESG) performance. During the COVID-19 pandemic, the Indonesian government allocated State Capital Participation (PMN) to affected state-owned enterprises (SOEs), which was expected to contribute to the revitalization of national economic recovery. This study aims to analyze the effect of ESG performance on firm value in both SOEs and non-SOEs listed on the Indonesia Stock Exchange during the 2020–2023 period. Stakeholder theory and signaling theory are used as the theoretical frameworks for analyzing and interpreting the research findings. The sample consisted of 28 observations for SOEs and 152 for non-SOEs, selected using purposive sampling. Firm value was measured using the Tobin’s Q ratio, while ESG performance was assessed based on Refinitiv scores. The data were analyzed using independent sample t-tests and multiple linear regression analysis with SPSS version 29. The results show significant mean differences in environmental and social performance between SOEs and non-SOEs, while governance performance did not differ significantly. Social and governance performance had a significant positive effect on firm value in both SOEs and non-SOEs. However, environmental performance had a significantly positive effect only in non-SOEs and a significantly negative effect in SOEs. Thus, the environmental performance strategies implemented by non-SOEs could serve as valuable lessons for SOEs.

Rafly Rafly; Erfi Amanda; Alifia Putri Fadilah Sati; Ananda Sri Rahayu; Anisa Resa Savitri +4 more

Jurnal Publikasi Ilmu Psikologi. 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Gratitude is an attitude that is highly emphasized and appreciated. An attitude of gratitude means recognizing ang appreciating all the blessings given by God. Teenagers who are able to be grateful for their lives will have an impact on their happiness and peace of mind. The sample in this study was 65 junior high school studendts. The aim of this research is to determine the effect of gratitude on happiness in adolescents. This research uses a quantitative approach with simple regression test aanalysis using SPPS 26.00 with data collection tools in the form of questionnaires for the gratitude scale. From the results of research data analysis, is shows that there is an influence of gratitude on happiness in teenagers of 16.9%, which is in the medion category, which means that the higher the feeling of gratitude, the more happiness will increase. So it can be concluded thatther is an influence of gratitude on happiness in teenagers.    

Nabila Delviana Putri; Retno Yuni Nur Susilowati

Jurnal Kendali Akuntansi 2025 International Forum of Researchers and Lecturers

Corporate Governance and Cross-listing are considered crucial factors in promoting corporate transparency and accountability, particularly in sustainability reporting based on Environmental, Social, and Governance (ESG) standards. A strong governance structure is believed to enhance the quality of ESG disclosure, while Cross-listing serves as an external pressure that reinforces a company's commitment to global reporting standards. This study aims to examine the influence of board size, board independence, institutional ownership, audit committee size, and Cross-listing status on the quality of ESG disclosure. The research focuses on companies in the energy and basic materials sectors listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, using ESG data sourced from Bloomberg. The sample consists of 18 companies with a total of 73 observations selected through purposive sampling. Hypotheses were tested using multiple linear regression analysis. The results show that board size, board independence, institutional ownership, and Cross-listing have a positive and significant effect on the quality of ESG disclosure. Conversely, audit committee size has a negative and significant effect. These findings indicate that both internal pressure through governance mechanisms and external pressure through Cross-listing on foreign exchanges play an important role in driving the quality of corporate ESG disclosure.

Dwi Rahmadani; Anindia Jovita Br Ginting; Yulie Aisyah Binrany; Azahra Salwa Amani; Ivo Selvia Agusti

Jurnal Riset dan Publikasi Ilmu Ekonomi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of product arrangement on consumer purchasing decisions at Alfamidi Jl. Tuasan, Medan. Product arrangement is a crucial visual merchandising strategy in the modern retail industry to attract consumer attention and increase sales. The study used a quantitative approach with an associative method, involving 30 respondents selected through accidental sampling techniques. Data were collected using a questionnaire with a 5-point Likert scale and analyzed using simple linear regression with the help of SPSS version 25. The results showed that product arrangement had a positive and significant effect on consumer purchasing decisions with a coefficient of determination (R²) of 90.2%. The regression equation Y = 1.245 + 0.675X shows that every one unit increase in product arrangement will increase purchasing decisions by 0.675 units. The t-test produced a calculated t value of 16.071> t table 2.048 with a significance of 0.000 <0.05, confirming the research hypothesis. This finding confirms that product layout elements such as ease of access, visual appeal, and layout comfort play a vital role in influencing consumer behavior and increasing the effectiveness of retail marketing strategies.

Fahri Adil Bahtera; Ribhan Ribhan

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

This research aims to investigate the impact of extroverted personality traits on the dimensions of self-efficacy among employees in the telecommunications industry in Metro City. The study is grounded in the significance of innovation and employee performance in navigating today’s complex business environment. Employing a quantitative approach with a survey method, the study involved 110 respondents from the telecommunications sector. Data were gathered through questionnaires and analyzed using simple regression analysis. The findings indicate that extroversion has a positive and significant effect on all aspects of self-efficacy: level, generality, and strength. The mean score for extroversion was 4.15, while the mean scores for the self-efficacy dimensions were 4.18 (level), 4.30 (generality), and 4.32 (strength). Regression analysis revealed that extroversion influences the level dimension by 52.9%, generality by 64.8%, and strength by 69.1%. All hypotheses were supported with significance values below 0.05, indicating statistically significant relationships between the variables.

Indy Ramadhani Putri Pountung; Tri Koko Apanugra; Rafika Chairani; Muhamad Hasbi; Akbar Anggisa

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of Return on Assets (ROA) and Return on Equity (ROE) on stock prices of agro-industrial companies listed on the Indonesia Stock Exchange (IDX) during the post-Covid-19 economic recovery period, specifically from 2021 to 2023. The research method used is a quantitative approach with a causal associative type. The data used are secondary data from annual financial statements and year-end stock prices. Data analysis was conducted using multiple linear regression with classical assumption tests to ensure model validity. The results indicate that ROA and ROE have both simultaneous and partial effects on stock prices. ROA demonstrates a stronger influence compared to ROE, suggesting that asset management efficiency is a key determinant of stock value in agro-industrial firms during the economic recovery period.

Amelia Sari; M. Afdal Samsuddin

Jurnal Ekonomi dan Pembangunan Indonesia 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study analyzes the effect of population and Human Development Index (HDI) on poverty in Jambi Province in the period 2018–2024. Using panel data from 11 districts/cities and regression methods with the best approach Random Effect Model (REM), the results show that poverty in Jambi tends to fluctuate. Tanjung Jabung Timur has the highest poverty rate, while Sungai Penuh City has the lowest. This study provides empirical understanding to support the formulation of more targeted poverty alleviation policies at the regional level.

Dinda Bharotut Taqiyah; Yudi Krisno Wicaksono

SOSIAL: Jurnal Ilmiah Pendidikan IPS 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The purpose of this study was to examine the relationship between parental and teacher support with geography learning achievement of grade X students at MA Ma'arif Udanawu Blitar. This research uses quantitative research and the type of correlation and relationship research. Data collection methods for parental and teacher support in this study using a questionnaire, while to obtain learning outcomes data using odd semester report card scores. This study used a sample of 96 students from a total population of 642 grade X students at MA Ma'arif Udanawu Blitar. Analysis data on hypothesis testing using product moment correlation test and multiple linear regression test. The results of this study indicate that parental support and teachers have a positive and significant relationship with geography learning achievement of grade X students at MA Ma'arif Udanawu Blitar, as evidenced by the significance value of the F test of 0.000 <0.05 then H0 is rejected and H1 is accepted.

Putri Regina Gumalangit; Melizubaida Mahmud; Aqi Bahsoan; Sudirman Sudirman; Roy Hasiru

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2025 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This research aims to determine the effect of using internet media as a learning resource on students' learning interest in the Economics subject in Grade XI at SMA Negeri 1 Gorontalo. Thus research employs a survey method using questionnaires as the data collection instrument. The population consisted of Grade XI students, and a sample of 74 students was randomly selected using random sampling. Data were analyzed using descriptive statistics, prerequisite tests, classical assumption tests, and simple linear regression analysis. The results indicate a positive and significant effect of using internet media on students' learning interest in Economics for Grade XI students at SMA Negeri 1 Gorontalo. The findings are expressed in the linear equation Ý = 29.653 + 0.495X. The Y variable (Learning Interest) is valued at 29.653 when the X variable (Internet Media) is 0 or absent. For every 1% increase in the X variable (Internet Media), the Y variable (Learning Interest) increases by 0.495. The t-test analysis indicates a positive and significant effect of using internet media as a learning resource on students' learning interest, with a t-count of 9.588 > t-table value of 1,922 and a significance level of 0.000<0.05.