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Analytics

Melisa Jumatun Ulya; Nurlia Fusfita

International Journal of Management and Strategic Business Leadership 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The rapid advancement of digital technology has spurred the growth of online shopping through e-commerce platforms. Among the factors suspected to influence the increasing purchase intention, especially among university students, are social media engagement and brand awareness. Students, as part of the digital native generation, are primary targets for e-commerce marketing through social media. However, the degree to which these factors affect students’ purchasing interest remains underexplored. This study aims to examine the influence of social media and brand awareness on students’ purchase intention in e-commerce products. A quantitative approach was employed using Partial Least Squares (PLS) analysis to assess the relationships between variables. The findings reveal that social media exerts a positive and significant effect on purchase intention, with an original sample value of 0.114, a p-value of 0.003, and a t-statistic of 2.944. Brand awareness demonstrates an even stronger impact, with an original sample value of 0.879, a p-value of 0.000, and a t-statistic of 25.567. These results confirm both hypotheses, indicating that more intensive and engaging social media activities by e-commerce platforms, coupled with higher brand awareness among students, significantly enhance their purchase intention in offered products. This study highlights the strategic importance of social media marketing and brand-building efforts in stimulating consumer interest within the student demographic. This study not only contributes to the theoretical understanding of consumer behavior in the digital age but also offers practical insights for e-commerce marketers targeting university students. The implications suggest that personalized and interactive content on social media can further strengthen engagement and brand recall. Future research could explore moderating variables such as trust, product type, or cultural background to deepen the analysis of purchase intention drivers.

Andri Agape Banjar Nahor; Muslimin Muslimin

International Journal of Management and Strategic Business Leadership 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study examines the influence of club image, sponsor factors, and fan loyalty on the purchase intention of official merchandise among Bali United supporters. The focus of the research is to understand how these three factors contribute to driving merchandise sales in sports marketing, with the aim of providing insights that can improve the club's revenue strategies. By adopting a quantitative approach, primary data were collected from 87 respondents who are active supporters of Bali United, using an online questionnaire. The data were analyzed using multiple linear regression to evaluate the significance and direction of the relationships between the variables. The results reveal that each of the factors, sponsor factors and fan loyalty has a positive and significant effect, meanwhile club image has no significant effect on the intention to purchase official merchandise. This indicates that a stronger perception of the relevant and reputable sponsorships, and higher levels of fan commitment all contribute to an increased likelihood of supporters purchasing merchandise. The findings highlight the synergistic role of branding, partnerships, and community engagement in influencing consumer behavior within the sports fandom context. A positive impact from sponsor factors, such as the alignment of brands with the club's values, enhance the overall appeal of the merchandise. Moreover, fan loyalty acts as a significant driver, as loyal fans are more likely to invest in merchandise as a way to support their club. This study concludes that while Bali United’s club image does not significantly influence fans’ intention to buy merchandise, sponsor factors and fan loyalty have a positive and significant effect on purchase intention; therefore, strengthening fan loyalty and effectively managing sponsorship partnerships are key drivers in maximizing merchandise sales potential, while club image plays an indirect role.

Muan Ridhani Panjaitan

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

This study aims to examine the implications of Minister of Finance Regulation (PMK) Number 37 of 2025 on the national fiscal balance and the resilience of micro, small, and medium enterprises (MSMEs) in the context of the rapid development of e-commerce in Indonesia. This PMK introduces a collect at the source mechanism, which is the appointment of certain marketplaces as collectors of Income Tax (PPh) Article 22 on online merchant transactions. This policy is seen as one of the strategic steps to expand the digital tax base, improve fiscal efficiency, and support the principle of compliance by design. The research uses a descriptive qualitative approach through documentation studies of official government documents, academic literature, and relevant publications. The results of the study show that the implementation of PMK 37/2025 has the potential to have a positive impact on state revenue through digital taxation optimization. In addition, this policy can strengthen the fiscal balance by minimizing the potential for tax avoidance in the growing digital economy sector. However, on the other hand, the policy also poses a number of challenges for MSMEs, especially related to administrative readiness, limited fiscal literacy, and adaptability to the tax digitalization system. For most MSMEs, additional tax liabilities can be a burden that affects cash flow, competitiveness, and business sustainability, especially for MSMEs that are still in the growth stage and have limited resources. The policy implications identified include the importance of improving fiscal education and literacy programs, the development of user-friendly digital reporting systems, and active collaboration between fiscal authorities, marketplaces, and MSME actors. Thus, the success of the implementation of PMK 37/2025 is not only determined by regulations, but also by the extent to which the policy is able to be implemented in an inclusive, adaptive, and sustainable manner in supporting national economic development.

Neta Tertina Aratri; Agrianti Komalasari

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to empirically examine the influence of compensation, work motivation, and work environment on employee turnover intention at PT. XYZ, Kimia Merak Division. This study is expected to contribute both theoretically and practically in the field of human resource management, particularly in reducing employee turnover. The problem of turnover intention is a crucial issue because it can have negative impacts on organizational sustainability, such as increased recruitment costs, disrupted productivity, and the loss of experienced employees. The research method used is a quantitative approach with a purposive sampling technique. The study sample consisted of 75 permanent employees who have worked for at least two years. Data collection was carried out using a questionnaire instrument that has been tested for validity and reliability. Data analysis used multiple linear regression to test the influence of independent variables on the dependent variable. The results of the study indicate that compensation, work motivation, and work environment each have a negative and significant effect on turnover intention. This means that the better the compensation provided, the higher the employee's work motivation, and the more conducive the work environment, the lower the tendency of employees to intend to leave the company. The findings indicate that improving compensation packages, enhancing employee motivation, and maintaining a supportive work environment are crucial strategies to reduce turnover intention. Based on these results, companies are advised to design fair and competitive compensation systems, create programs that enhance intrinsic and extrinsic motivation, and ensure a safe, comfortable, and supportive work environment for employee performance. This way, companies can retain quality human resources and maintain operational stability.

Putri Amirah Hajarani; Imsar Imsar

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the contribution of village funds, Islamic financial institutions, and regional economic integration to regional economic growth. In the context of fiscal decentralization and regional development, these three variables play a strategic role in accelerating inclusive and sustainable economic development. Village funds serve as the primary instrument to finance infrastructure development and community empowerment. Meanwhile, Islamic financial institutions provide access to fair and Sharia-compliant financing, supporting the productivity of micro and small enterprises. Regional economic integration, particularly through inter-regional connectivity and cooperation, strengthens local markets and enhances regional competitiveness. The analysis method uses a descriptive-qualitative approach based on literature studies and secondary data. The findings indicate that the synergy among the three variables can drive equitable economic growth, although integrated policies and institutional capacity strengthening are still needed.

Putri Amirah Hajarani; Imsar Imsar

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

This study aims to reconstruct the Islamic macroeconomic paradigm by focusing on fiscal policy and responses to resource scarcity. Using a descriptive qualitative approach based on literature review, the study reveals that fiscal policy in Islam functions not only as a tool for economic stabilization but also as an instrument for equitable distribution and sustainable resource management. Historical analysis of fiscal practices during the Prophet Muhammad's era illustrates a zakat-, kharaj-, and fai-based system managed transparently and justly through baitul mal. In the modern context, challenges such as inequality, resource exploitation, and energy crises require a new approach grounded in maqashid shariah as the foundation of macroeconomic planning. Therefore, reconstructing Islamic macroeconomics is essential to establishing a just, sustainable, and spiritually rooted economic system.

Asj’ari, Fachrudy; Alfa Rizki, Rayhan Ahmad; Andy Andreawan; Aristyanto, Erwan

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

This research falls under the category of Human Resources, which includes planning, organizing, managing, and controlling individuals who are considered valuable assets by companies. The goal is to achieve the goals that the company has set. The focus of the research to be carried out is to test how spiritual leadership influences innovative work behavior, by paying attention to the role of employee interpersonal justice at PT. Multi Spunindo Jaya, Tbk which is located in Sidoarjo. The type is quantitative with data analysis techniques collected through statements in the form of questionnaires and analyzed using SEM_PLS techniques with the SmartPLS 4.0 tool. This population is 780 employees taken from PT. Multi Spunindo Jaya, Tbk in Sidoarjo. The sample in this study was taken from 62 employees through the Issac and Michael formula with purposive sampling technique. The research aims to analyze how spiritual leadership and interpersonal justice play a role in optimizing the innovative work behavior of employees of PT. Multi Spunindo Jaya, Tbk in Sidoarjo. This research is useful for developing knowledge about MSDM. The results of the research that has been conducted show that spiritual leadership and interpersonal justice have a significant and positive effect on innovative work bahevior, and also spiritual leadership has a significant and positive effect on interpersonal justice.

Dyah Ayu Subekti; Kartini , Kartini

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

This study aims to analyze how internal strategies and external challenges can influence the achievement of Regional Original Revenue targets at the Laboratory Technical Implementation Unit (UPTD) of the Public Works and Public Housing Agency (Dinas Pekerjaan Umum dan Perumahan Rakyat) of Cilacap Regency. The research object is the performance of the Laboratory Technical Implementation Unit (UPTD), a technical unit providing construction material testing services, which directly contributes to Regional Original Revenue in Cilacap Regency. The qualitative approach employed a case study method, and data collection techniques included interviews, observation, and documentation. The sample in this study was obtained purposively. The results indicate that internal strategies focused on superior testing methods such as core drilling, abrasion, and concrete compressive strength have been conducted. However, limited equipment, human resources, and the lack of accreditation are major obstacles. On the other hand, external challenges include the lack of updated Regional Regulation tariff regulations, the absence of formal obligations for the use of laboratory services for regional budget projects, and a saturated local market. These findings provide important implications for the Laboratory Technical Implementation Unit (UPTD) in emphasizing policy revisions, increasing internal capacity, and strengthening inter-agency coordination to increase Regional Original Revenue realization.

Ananda Ariviana; Siswanto Siswanto

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

This study aims to analyze the influence of leadership and work motivation on cyberloafing activities among mobile brigade personnel in the Special Region of Yogyakarta Regional Police. Specifically, the research examines: (1) the effect of leadership on cyberloafing, (2) the effect of work motivation on cyberloafing, and (3) the combined effect of leadership and work motivation on cyberloafing. The research employs an associative quantitative method with a sample of 247 mobile brigade personnel selected using probability sampling. Data collection was conducted through questionnaires and interviews, utilizing a Likert scale to measure responses. Before hypothesis testing, prerequisite analyses were carried out, including linearity, multicollinearity, autocorrelation, and heteroscedasticity tests. The main analytical technique applied was multiple linear regression.The results show that leadership has a positive and significant influence on cyberloafing activities, with a t-value of 2.764, significance level of 0.003 (<0.05), and a regression coefficient of 0.100. Similarly, work motivation also has a positive and significant influence on cyberloafing, with a t-value of 10.692, significance level of 0.004 (<0.05), and a regression coefficient of 0.440. Furthermore, simultaneous testing using the F-test reveals that leadership and work motivation jointly have a significant effect on cyberloafing, with an F-value of 67.412 and a significance of 0.000 (<0.05). The coefficient of determination (R²) obtained is 0.356, indicating that 35.6% of variations in cyberloafing activities can be explained by leadership and work motivation, while the remaining 64.4% is determined by other factors not examined in this study. These findings emphasize the importance of leadership approaches and motivation strategies in managing non-productive online behaviors within police organizations.

Mastura Karateng; Bakri Bakri; Burhanuddin Burhanuddin

Jurnal Hukum, Administrasi Publik dan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to determine the village government's efforts to encourage community participation in development in Mario Village, Tanasitolo District, Wajo Regency, and to identify inhibiting and influencing factors in the implementation of these efforts. Community participation is considered a crucial element in sustainable village development, as without active involvement from residents, development programs are difficult to achieve optimal results. This study used a qualitative approach with data collection techniques through interviews, observation, and documentation. This approach allows the researcher to capture in-depth insights and perspectives directly from the community and village officials. This method allows the data obtained to more comprehensively describe the dynamics of community participation and the strategies implemented by the village government. The results show that the village government has implemented various efforts to encourage community participation, including through village deliberations, mutual cooperation activities, and community service. Community involvement was encouraged through collective decision-making and shared responsibilities in development programs. These efforts have generally had a positive impact on community involvement. However, the study also found inhibiting factors, particularly the community's economic limitations that affect their ability to participate in development. Furthermore, some residents still face challenges in terms of awareness and understanding of the importance of active participation. Therefore, more inclusive strategies oriented towards the socio-economic conditions of the local community are needed. Inclusive policies and adaptive strategies are essential to fostering sustainable rural development. This research is expected to serve as a reference for village governments and other stakeholders in formulating more effective policies, so that village development can proceed effectively, sustainably, and truly benefit all levels of society.  

Burhanuddin Burhanuddin; Muktamir Usman; Supris Musiafir; Ekayani Burhanuddin

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

Employees at the Wajo Regency Youth, Sports, and Tourism Office are part of the public bureaucracy at the district/city level who have important responsibilities in carrying out service functions to the public. Based on initial observations, it appears that the implementation of management functions and employee work creativity are still not optimal. This is primarily related to the implementation of management functions in creating a dynamic work atmosphere and in terms of making the best use of time. Effective management is essential to ensure that public organizations can achieve their goals efficiently and innovatively. This study aims to determine the effect of the implementation of management functions on employee work creativity at the Wajo Regency Youth, Sports, and Tourism Office. The study population was all employees at the office, using a survey method and an associative quantitative approach. This technique was chosen to obtain an objective picture of the relationship between management variables and work creativity. The results show that the management functions variable, based on respondents' responses, is in the very good category. Meanwhile, the employee work creativity variable is in the good category. The findings indicate that the proper application of management functions can significantly foster employee creativity. Based on statistical testing, the null hypothesis (Ho) is rejected and the alternative hypothesis (Ha) is accepted. Thus, it can be concluded that the implementation of management functions has a positive and significant impact on employee creativity at the Wajo Regency Youth, Sports, and Tourism Office. This research provides practical implications: public organizations need to strengthen the implementation of management functions, such as planning, organizing, directing, and controlling, to continuously improve employee creativity. This research highlights the importance of integrating managerial functions with innovative practices in the public sector.

Elsa Alvina Kambuayo; Andry Herawati; Damajanti Sri Lestari; Dian Ferriswara

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

This study investigates the influence of the marketing mix (product, price, promotion, and place) on purchase decisions for automotive products at PT. XYZ Sidoarjo. Using a quantitative approach, data were collected from 150 consumers who had purchased vehicles, spare parts, or services within the last six months. A structured questionnaire measured the four marketing mix elements and purchase decision using a 5-point Likert scale. Multiple linear regression analysis was applied to test the partial and simultaneous effects of the independent variables on the dependent variable. The results indicate that all four elements significantly and positively affect purchase decisions, with price emerging as the most dominant factor. The model’s Adjusted R² value of 0.915 shows that the marketing mix variables explain 91.5% of the variation in purchase decisions. These findings reinforce the relevance of the 4P framework in the automotive sector and highlight the need for integrated marketing strategies. Practically, the study suggests that PT. XYZ Sidoarjo should focus on maintaining competitive pricing, enhancing product quality and innovation, optimizing promotional activities—especially digital marketing—and strengthening distribution channels to sustain competitiveness in a dynamic market. In addition to these findings, the study provides insight into consumer behavior within the automotive industry, particularly in a highly competitive market like Sidoarjo. Consumers are increasingly sensitive to pricing structures, especially given the economic pressures and the availability of alternative brands. Price sensitivity, therefore, should be a focal point in shaping future marketing strategies. Companies need to conduct regular market analysis to ensure their pricing aligns with customer expectations and perceived value.

Pahlewi, Mhd. Reza; Pawito, Pawito; Hastjarjo, Sri

International Journal of Communication, Tourism, and Social Economic Trends 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Aceh is currently experiencing a public health crisis, with outbreaks of infectious diseases, including three cases of VDPV2 polio and a significant rise in diphtheria cases in 2023. Immunization plays a vital role in preventing and controlling diseases like polio and diphtheria. However, over the past five years, immunization coverage in Aceh has steadily declined, positioning it as the lowest in Indonesia. This study aims to explore how two local news outlets, Ajnn.net and Serambinews.com, frame news coverage regarding the low immunization rates in Aceh. Using a qualitative approach, the study applies Robert N. Entman’s framing analysis, which focuses on issue selection and salience. The findings reveal a notable difference in how the two media outlets frame the issue of low immunization coverage. Ajnn.net frames the issue by highlighting the root causes of the declining immunization rates, such as socio-economic factors and inadequate healthcare services. In contrast, Serambinews.com emphasizes the consequences of insufficient immunization, focusing on the potential health risks, outbreaks, and increased mortality rates among children. Despite their differing approaches, both outlets rely primarily on government sources for their reporting. This reliance makes their coverage less balanced and objective, as the perspectives of other stakeholders, such as local health experts, parents, and community organizations, are largely excluded. The analysis suggests that while Ajnn.net sheds light on the underlying causes of low immunization rates, Serambinews.com underscores the dire consequences. Both outlets, however, could enhance their reporting by incorporating a wider range of sources to offer a more comprehensive and investigative view of the issue.

Amirul Mustofa; Eny Haryati; Litafira Syahadiyanti

International Journal of Communication, Tourism, and Social Economic Trends 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study discusses the role of enabling setting in increasing the empowerment of beneficiary communities in Tamansari Tourism Village, Banyuwangi Regency. Enabling setting is understood as a supportive environment that includes inclusive policies, access to resources, community participation, and cultural and environmental preservation. The research was conducted with a qualitative approach through case studies, using in-depth interview techniques, participatory observation, and document studies. The results show that the empowerment of communities depends not only on increased economic income, but also on their ability to be actively involved in tourism management, safeguard local cultural values, and gain equitable access to training and information. Government support, partnerships with the private sector, and local initiatives are important factors in creating empowerment. However, challenges such as inequality of participation, limited digital access, and potential conflicts between community groups were also found. This study concludes that sustainable development of tourism villages must prioritize multi-stakeholder collaboration and strengthen local capacity equally. These findings make a practical contribution to the formulation of more inclusive policies and serve as a reference for the sustainable development of community-based tourism villages in Indonesia. Furthermore, the study highlights the critical role of continuous capacity building and knowledge sharing among community members to ensure long-term sustainability. By fostering an environment where local residents are equipped with the necessary skills and information, the community can better adapt to changing tourism trends and external pressures. Additionally, the integration of digital tools and platforms is recommended to bridge the information gap and enhance marketing efforts, thus expanding the reach of the tourism village. These strategies collectively support a more resilient and self-reliant community, capable of maintaining both economic growth and cultural integrity in the face of development challenges.

Setiawan Edi; Amirul Mustofa; Ulul Albab

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2025 Lembaga Pengembangan Kinerja Dosen

Technological innovations have brought significant changes in the management of public administration, including the procurement of goods and services. E-Catalog is one of the innovations implemented to improve efficiency, transparency, and accessibility in the procurement process. This study aims to analyze the effectiveness of the use of E-Catalog in the city of Surabaya based on five main criteria: effort, cost-efficiency, result, cost-effectiveness, and impact. The results of the study show that E-Catalog is able to speed up the procurement process of goods and services by providing direct access to the information needed by users, without going through a time-consuming manual tender process. The system also cuts operational and administrative costs, such as printed documents and formal meetings, providing budget efficiency of up to 10% per year. In addition, user satisfaction levels increased with more than 85% of respondents feeling helped by this system. E-Catalogs not only save time and costs, but also increase transparency and accountability in procurement. All transactions are digitally documented, making the audit process easier and preventing potential irregularities. This implementation also encourages the empowerment of local MSMEs by providing easier access to government markets. Another positive impact is the increase in public trust in the government, which is supported by a transparent and inclusive system. Nonetheless, challenges such as limited technology infrastructure and intensive training need still need to be addressed to ensure the sustainability of these systems. With the integration of blockchain technology and strengthening regulations, E-Katalog has the potential to become an effective and efficient model for the procurement of goods and services, not only in Indonesia, but also at the global level. This research offers strategic recommendations for the development of better technology-based procurement policies and practices in the future.

Alfonsina Djitmau; Dian Ferriswara; Sapto Pramono; Sri Kamariyah

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2025 Lembaga Pengembangan Kinerja Dosen

In the era of digital transformation, public bureaucracies face increasingly complex demands to become more adaptive, responsive, and efficient in meeting evolving public expectations. This change is increasingly crucial in newly autonomous regions such as Southwest Papua Province, which are building their governance systems from scratch. This research aims to examine the implementation of Agile Governance in accelerating public services, specifically by examining the extent to which agile principles such as flexibility, cross-actor collaboration, and continuous iteration have been applied within the regional bureaucracy. The research employed a descriptive qualitative approach with a desk study method based on secondary data sourced from policy documents, institutional reports, relevant regulations, and the latest scientific literature. Data analysis was conducted using content analysis techniques to identify themes, patterns, and gaps in policy implementation. The results indicate that the implementation of Agile Governance in Southwest Papua remains limited, partial, and has not been systematically integrated into the regional bureaucratic framework. Current efforts to digitize public services emphasize technical aspects, but are not supported by adequate regulations, robust digital infrastructure, or strengthened human resource capacity. This results in the implementation of agile principles such as transparency, adaptability, and collaboration not being fully reflected in bureaucratic practices. This study concludes that the successful implementation of Agile Governance requires comprehensive institutional transformation, increased adaptive capacity of the apparatus, and contextualized governance design tailored to the needs of the new autonomous region. The study's contribution is to provide an empirical and conceptual foundation for promoting bureaucratic reform in Southwest Papua while enriching academic literature in the field of adaptive public administration, particularly within the framework of digital and agile governance.

Rendi Arlia Syifa ubadilah; Nur Ainiyah; Hari Setino

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

This study the analyze the influence of financial performance as a predictor of stock price in the property and real estate sector listed on the IDX for the 2020-2024 period, using a sample consists of 12 property companies. The financial performance variables used in this study include ROE, EPS, CR, and TATO. The result of show that simultaneously,all four variables have a significant  effect on stock prices. Partially, only ROE, EPS, and TATO have a significant impact, while CR has no significant effect. The analysis methods include descriptive statistics, classical assumption tests, multiple linear regression, and F Satatistical tests. The findings confirm that profitability, particularly (ROE and EPS) and asset efficiency (TATO), are the factors consideres  by investors when evaluating stocks in the property sector.  The analysis methods used in this study include descriptive statistics to summarize the data, classical assumption tests to ensure the validity of the regression model, multiple linear regression to examine the relationship between the financial performance variables and stock prices, and F-statistical tests to evaluate the overall significance of the model. The findings suggest that profitability, particularly ROE and EPS, and asset efficiency, represented by TATO, are the key factors considered by investors when evaluating stocks in the property sector.These results imply that investors in the property and real estate sector prioritize financial performance metrics that reflect the company's ability to generate returns and utilize its assets effectively. Specifically, ROE and EPS serve as crucial indicators of profitability and are closely monitored by market participants. On the other hand, CR, which measures the company's short-term liquidity, does not appear to have the same level of influence on stock prices.  

Mariana Oktobeatrix Angesta Nogo Welan; Yolinda Yanti Sonbay; Antonius Y.W.Timuneno

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

This study examines control activities in the delay in the return of Community Economic Empowerment (PEM) funds in Oeba Village, which is one of the policies of the Kupang City Government with interest-free funding assistance through the Community Empowerment Institution (LPM) of Oeba Village with the aim of developing productive businesses to increase the economic potential of the community. This study aims to determine the role of control activities in handling delays in the return of funds (PEM) and to determine the factors that cause the occurrence of arrears of funds (PEM) in Oeba Village, Kota Lama District. The type of data in this study is primary data obtained directly in the form of interviews with employees of the Community Empowerment Institution in Oeba Village. The data analysis technique used in this study is descriptive qualitative. The results of the study indicate that the delay in the return of funds (PEM) in Oeba Village is largely caused by weak supervision and performance reviews, in addition, inadequate human resource development and the absence of clear performance indicators hamper program evaluation. Factors causing PEM Fund arrears include business congestion, lack of understanding, minimal assistance to PEM fund recipients, poor financial management, and sanctions that are not strictly enforced

A. Junaedi Karso

International Journal of Social Sciences and Communication 2025 International Forum of Researchers and Lecturers

The deployment of TNI soldiers has sparked controversy due to concerns over the strengthening of militarism in civilian institutions. This action has raised alarm among various human rights groups and political analysts who argue that it undermines the democratic principles of civilian control over military forces. The Attorney General's Office (AGO), the TNI, and the Chief of Police have publicly addressed the issue, especially the deployment of TNI soldiers to guard the AGO Complex, as well as the High Prosecutors' Offices (Kejati) and District Prosecutors' Offices (Kejari) across Indonesia. The order for this deployment was issued in the TNI Commander’s Telegram Number TR/442/2025 on May 6, 2025. This order is part of a broader effort to increase security at critical state institutions, especially in light of recent security threats. The deployment of soldiers is part of a follow-up to the cooperation agreement between the TNI and the AGO, which was formalized in the Memorandum of Understanding NK/6/IV/2023/TNI dated April 6, 2023. The agreement outlines eight points of cooperation, which include: (1) Education and training for TNI personnel in law enforcement procedures; (2) Exchange of information for law enforcement purposes, ensuring better collaboration between the military and civilian law enforcement agencies; (3) The assignment of TNI soldiers to assist in guarding AGO facilities and other law enforcement offices; and (4) Other security-related assistance, such as providing military expertise to ensure the integrity and safety of AGO operations. While the cooperation between the TNI and AGO is framed as an effort to enhance security and operational efficiency, critics argue that this deployment could lead to the militarization of civilian functions, potentially causing conflicts of interest and compromising the impartiality of the judicial system.

Wahyu Saputro

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Human Resource Management (HRM) plays a strategic role in improving organizational competitiveness through proper management of employee placement, training, and performance evaluation. To support the achievement of these goals, a predictive model is needed that can provide an accurate picture of employee performance. This study utilizes a Human Resource Management (HRM) dataset of 1,200 data and applies several classification algorithms to compare their effectiveness, namely J48 or C4.5, Random Forest, Naive Bayes, K-Nearest Neighbor (KNN), Logistic Regression, and Support Vector Machine (SVM). To obtain more optimal results, this study uses resampling techniques and attribute selection methods with a correlation attribute eval approach, so that class distribution can be more balanced and model accuracy increases. From the test results, the Decision Tree J48 algorithm showed the best performance with an accuracy level reaching 95.41%, a kappa value of 0.8925, a mean absolute error (MAE) of 0.0432, a precision of 0.955, a recall of 0.954, and an area under the ROC curve of 0.964. These findings indicate that J48 has excellent predictive capabilities compared to other algorithms. Furthermore, this study also found that the most influential variables in determining employee performance include the percentage of the last salary increase (EmpLast Salary Hike Percent), the level of work environment satisfaction (Emp Environment Satisfaction), the length of time since the last promotion (Years Since Last Promotion), and experience in the current role (Experience Years in Current Role). Overall, the results of the study indicate that the C4.5 algorithm with the application of the resampling technique can be an optimal solution in building an employee performance prediction system. Thus, this model has the potential to be a strong basis for managerial decision-making, particularly in designing HR development strategies and policies to improve organizational performance.