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Ayu Eka Safitri; Wigyo Susanto; Dwi Heppy Rochmawati

DIAGNOSA: Jurnal Ilmu Kesehatan dan Keperawatan 2025 International Forum of Researchers and Lecturers

Background: Thesis or Final Assignment is a form of student work that has gone through learning various sciences, skills and knowledge in accordance with the established curriculum. Self-confidence is the ability to believe, understand, develop positive self-assessment in the desired behavior to achieve certain achievements. Meanwhile, intensity can be interpreted as a strength that shows a condition such as a strong or serious spirit that a person has in the form of attitudes or actions. Method: This research is a type of quantitative research with a cros sectional research design. Data collection was carried out using questionnaires. The number of respondents was 70 people using Probability Sampling Technique. The data obtained was processed statistically using the spearman test. Results: Based on the analysis results, it was found that of the 70 research respondents, most of the characteristics of the respondents were female (65.7%). Meanwhile, the research results showed that students with a high level of self-confidence (20.0%), had a very high level of self-confidence (80.0%). Respondents had a low intensity of reading the Koran, namely (1.4%), a moderate intensity of reading the Koran was (94.3%), while those in the high category were (4.3%). Conclution: From the results of this research, it can be concluded that students at the Faculty of Islamic Studies at the Sultan Agung Islamic University, Semarang, have proven that there is no strong relationship between the intensity of reading the Al-Quran and the level of self-confidence (p value > 0.05) using the Spearman test.

Windi Septianingrum; Muh Abdurrouf; Retno Issroviatiningrum

DIAGNOSA: Jurnal Ilmu Kesehatan dan Keperawatan 2025 International Forum of Researchers and Lecturers

This research is a quantitative study with a descriptive correlational design using a cross-sectional approach. The purpose of this study was to determine the relationship between depression level and self-efficacy among patients with kidney failure treated in the internal medicine ward of RS QIM Batang. The sample consisted of 40 respondents selected using purposive sampling from the population of chronic kidney failure patients undergoing hemodialysis. The instruments used were the Hamilton Depression Rating Scale (HDRS) to measure depression and a 25-item self-efficacy questionnaire to assess patients’ confidence. Data analysis was performed using the Spearman Rank test. The results showed that most respondents were in the normal depression category (31.4%), while 24.8% experienced severe depression. Regarding self-efficacy, the majority of respondents were in the high category (43.8%). The Spearman Rank test revealed a correlation coefficient (rho) of -0.881 with a p-value of 0.000 (p < 0.05), indicating a very strong and statistically significant negative relationship between depression and self-efficacy. This means that the higher the patients’ self-efficacy, the lower their level of depression. The conclusion of this study is that there is a very strong and significant relationship between depression level and self-efficacy among patients with kidney failure treated in the internal medicine ward of RS QIM Batang.

Velly Vertika Anggraeny; Muh. Abdurrouf; Retno Isroviatiningrum

DIAGNOSA: Jurnal Ilmu Kesehatan dan Keperawatan 2025 International Forum of Researchers and Lecturers

Healthcare-associated infections (HAIs) are a crucial issue that significantly impacts morbidity and mortality rates, as well as healthcare costs. Nurses' compliance with infection prevention is a key indicator of the quality of hospital services. Rewards are one factor that can influence compliance. This study aims to analyze the relationship between rewards and nurses' compliance with infection prevention at Qolbu Insan Mulia Hospital, Batang. The study employed a quantitative design with a cross-sectional approach. A total of 153 nurses were selected through purposive sampling. Data collection instruments included a 10-item reward questionnaire and a 21-item infection prevention compliance questionnaire. Data analysis was performed using the Spearman Rank correlation test. The results showed that the majority of respondents were in the 30–39 age group (50.3%), female (71.2%), had a Diploma 3 (D3) in Nursing (56.8%), and had worked for 5–10 years (44.5%). Most respondents received high rewards (79.1%) and demonstrated high compliance with infection prevention (90.8%). The Spearman test yielded a ρ value of 0.000 with an r value of 0.598, indicating a significant and positive relationship between rewards and nurse compliance. Therefore, providing targeted rewards can be used as a managerial strategy to improve service quality and support patient safety on an ongoing basis.

Nirma, Oliva Nurhayati; Rikardus Nasa; Antonius M. K. Naro

Jurnal Motivasi Pendidikan dan Bahasa 2025 International Forum of Researchers and Lecturers

The purpose of this research is to find out how the professional competence of teachers in utilizing ICT in the teaching and learning process at SMPN 6 Poco Ranaka, East Manggarai. This research is qualitative research, using a qualitative descriptive design that describes the professional competence of teachers, especially in utilizing ICT in learning starting from the process of planning, implementing, and evaluating. There are ten teachers as the subject of this research. The data collection instruments used observation and interviews. In this study, researcher can conclude that in teaching preparation showed that there were only seven of ten teachers used ICT in classroom learning and they also prepared material and ICT services. Meanwhile, there were three teachers which are not ready to use ICT in the teaching preparation. In utilization while teaching process showed that seven of ten teachers who were ready to used ICT, but sometimes the teachers were used ICT only as needed because the ICT needs of each subject teacher are different. The last, in utilization in teaching evaluation activities showed that teachers used ICT in certain activities, such as keep an archive of students' daily grades by utilizing ICT, in the other side the teachers who were more dominant in using ICT during the evaluation were ICT subject teachers.

Trisnabura Trisnabura; Nur Sakinah; Natalia Merciyana; Elisabeth Bela; Magdalena Nona Irmin +2 more

Jurnal Motivasi Pendidikan dan Bahasa 2025 International Forum of Researchers and Lecturers

This study aims to describe the form and function of negation elements in the syntactic structure of Chairil Anwar's poetry anthology. The research method is descriptive qualitative with linguistic approach. The data sources are poetry texts by Chairil Anwar consisting of nine titles of Chairil Anwar's poems: Aku, Diponegoro, Karawang-Bekasi, Derai-Derai Cemara, Senja di Pelabuhan Kecil, Cintaku Jauh di Pulau, Hampa, Tak Sepadan and Siap Sedia. The data was collected using the documentation method, namely reading and scrutinizing the poetry texts to identify sentences that contain negation elements. The data found were then recorded and classified based on the form and location of the negation element in the syntactic structure of the sentence. Data analysis was conducted through several stages, namely: 1) identifying negation elements (all word/phrase elements containing negation elements in the poem); 2) classifying negation forms based on their types such as not, not, none, yet or don't; 3) analyzing syntactic structure (how the negation element functions in the syntactic structure, whether in predicate, subject, object or adverb; 4) interpreting the meaning and semantic and stylistic functions of negation elements in the context of the whole poem. To maintain data validity, this research uses theoretical triangulation by referring to various linguistic references (especially syntax and semantics) as well as previous studies on Chairil Anwar's poetry. In addition, data validation is done through cross-checking between readers on the results of identification and analysis. The results show that the element of negation plays a central role in shaping the syntactic structure, meaning and ideological and emotional character of his poetry. 

Ratu Salma Aqilla; M. Akbari Danasla

Jurnal Riset Rumpun Ilmu Teknik 2025 Pusat riset dan Inovasi Nasional

The land of the former Pit B limestone mine of PT Semen Baturaja has failed to plant and grow dwarf plants at several locations due to low nutrient content, such as Nitrogen, Phosphorus, Potassium, Soil PH, C-Organic, and cation exchange capacity (KTK). This condition causes the plant not to grow optimally. This study aims to determine the effect of the application of Rhizobium sp bacteria on the growth of Sengon plants (Falcataria moluccana) using polybag media on the land. The method used was an experiment with the treatment of giving Rhizobium sp in various doses. The results of the study showed that the administration of Rhizobium sp had a real effect on increasing the growth of sengon plants. Based on laboratory observations and analysis, there is a change in soil pH from slightly alkaline to neutral after treatment. The C-Organic content increased from medium to very high, while the Nitrogen content rose from medium to high. The elements of Phosphorus, Potassium, and KTK have also increased significantly and are classified as very high. The best treatment is obtained at a dose of 30 grams of Rhizobium sp, which gives optimal results on an increase in plant height and root length. These findings suggest that the application of Rhizobium sp can be an effective biotechnology alternative in post-mining land rehabilitation, particularly in improving soil fertility and forestry crop productivity. This research contributes to environmental management and the use of microorganisms in the restoration of degraded ecosystems.

Herni Murnaliyanti Munte; Urip Pratama; Mansuriza, Mansuriza

Jurnal ilmu Kesehatan Umum 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Menstrual pain is one of the most common health complaints experienced by many women and often interferes with daily activities, both in academic and social contexts. This study aimed to examine the effect of red ginger decoction in relieving menstrual discomfort. The research employed a quasi-experimental design with a One Group Pretest-Posttest approach. From a total population of 487 students enrolled in the Diploma III Nursing program, 15 participants were selected using purposive random sampling. The study was conducted over a three-week period, from May 7 to May 27, 2025, using an observation sheet as the research instrument. The initial pain level was measured before the intervention using the Numeric Rating Scale (NRS). Each participant who reported menstrual pain was then given 200 ml of red ginger decoction, and after 30 minutes, pain levels were reassessed to determine any changes. The Shapiro-Wilk test was applied to examine data distribution, while differences in mean scores before and after the intervention were analyzed using the Paired Sample t-Test. The findings showed that the average pain score before treatment was 7.53 and decreased to 5.67 after the intervention, with a mean difference of 1.89. The statistical analysis yielded a significance value of p = 0.001 (p < 0.05), indicating a meaningful difference. Therefore, it can be concluded that consuming red ginger decoction is effective in reducing menstrual pain intensity. Consequently, red ginger may be recommended as a natural alternative for managing dysmenorrhea, while educational institutions are encouraged to provide health education regarding the use of herbal remedies, particularly red ginger, for menstrual pain relief. Future researchers are expected to use these findings as a reference and further explore other variables in subsequent studie.

Muhammad Husein Abdullah

Jurnal Ilmu Pendidikan, Politik dan Sosial Indonesia 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study provides an in-depth examination of the emergence of servitude rights (hak servituut) arising from procedural errors in land parcel division, which result in landlocked plots without road access. Servitude rights, as regulated in Article 674 of the Indonesian Civil Code and reinforced by the Conversion Provision of Article I point 6 of the Basic Agrarian Law (UUPA), constitute a legal burden imposed on one parcel of land for the benefit of another, thereby ensuring that landlocked owners gain reasonable access. Although the UUPA serves as the national agrarian framework, the servitude concept remains highly relevant and functions as a crucial legal instrument to safeguard the rights of affected landowners. This research employs a normative juridical approach, integrating statutory and conceptual analyses to explore the consistency between legal theory and practice. The findings demonstrate that parcel division conducted without considering the social function of land, as mandated by Article 6 of the UUPA, can trigger access disputes that adversely affect community interests. Dispute resolution may proceed through litigation or non-litigation channels, with mediation emerging as the more effective and efficient option for maintaining harmonious relations between parties. Article 667 of the Civil Code provides a clear legal basis for landlocked property owners to obtain access while obligating them to pay fair compensation to the burdened land. Based on these findings, the study recommends strict adherence to lawful land division procedures and the development of detailed technical guidelines on servitude compensation to prevent future disputes and to strengthen legal certainty for all stakeholders.

Muhammad Fahri Ramadhan Harahap; Elmira Siska

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research is motivated by the decline in employee performance at PT Tracon Industri which is allegedly caused by weak teamwork and low work motivation. The main objective of this study is to analyze the influence of teamwork and work motivation on employee work performance, both partially and simultaneously. This study uses a quantitative approach with a descriptive method. A total of 53 respondents from the operational division were involved through saturated sample techniques. Data collection was carried out using a questionnaire, then analyzed through validity, reliability, classical assumptions, multiple linear regression, as well as t-test and F-test with the help of SPSS software version 25. The results of the study show that teamwork and work motivation have a positive and significant influence on employee work performance. Partially, teamwork had a tcal value of 4.337 and work motivation of 5.511, both greater than the ttable of 1.674, with a significance value of 0.000 < 0.05. Simultaneously, the two variables contributed 84.3% to work performance. These findings indicate that increased team synergy and work motivation are key factors in driving productivity and achieving organizational goals. Based on these results, companies are advised to strengthen the culture of cooperation and create an effective motivation system to continuously improve work performance and support the company's operational success.

Siti Rosita Aprilyani; Elmira Siska

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to explore the impact of work discipline and available facilities on the performance of employees at the Community and Village Empowerment Office. In the era of public service reform, employee performance is considered a critical factor in achieving organizational goals and providing quality services to the community. The research employed a quantitative approach, with data collected through questionnaires distributed to employees. The collected data were then processed and analyzed using SPSS software. Prior to hypothesis testing, validity, reliability, and classical assumption tests were conducted to ensure the quality of the instruments and the suitability of the data. The results of the t-test show that work discipline has a positive and significant effect on employee performance, with a t-value of 4.217 greater than the t-table of 2.01174 and a significance value of 0.000 less than 0.05. Similarly, work facilities also demonstrate a positive and significant effect, indicated by a t-value of 2.185 greater than the t-table and a significance value of 0.034 less than 0.05. Furthermore, the results of the F-test indicate that work discipline and work facilities simultaneously influence employee performance, with an F-value of 28.344, higher than the F-table value of 3.19, and a significance level of 0.000. These findings highlight the importance of maintaining strict discipline and providing adequate work facilities to enhance overall employee performance in public institutions.

Nanda Zahra; Elmira Siska

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the bankruptcy prediction of PT Matahari Department Store Tbk using the Zmijewski method. The Zmijewski method, developed in 1984, is one of the most widely used approaches to predict corporate financial distress through the use of financial ratios. The study covers the period from 2019 to 2023 and applies a quantitative research design. The data used in this study are secondary data obtained from the company’s financial reports. Data collection techniques include documentation and literature study, while the data analysis technique applied is the Zmijewski model, which employs three main ratios: return on assets (X1), debt to assets ratio (X2), and current ratio (X3). The results show that in 2019, 2021, and 2022, the X values were -1.92, -0.29, and -0.25, respectively, indicating that PT Matahari Department Store was not predicted to face potential bankruptcy, as the values were below 0. However, in 2020 and 2023, the X values were 1.51 and 0.85, respectively, suggesting that the company had the potential to go bankrupt, as the results exceeded 0. These findings highlight the financial fluctuations experienced by PT Matahari Department Store during the study period, emphasizing the importance of continuous financial performance evaluation and the use of bankruptcy prediction models as an early warning tool for stakeholders and decision makers.

Gabriela Patricia; Elmira Siska

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The development of information technology has driven a significant transformation in business strategy, including in the automotive industry. This study aims to analyze the influence of digital marketing and service quality on the purchase decision of Honda motorcycles on the Honda Ciracas Ride. The shift from conventional to digital marketing and the high competition of the automotive industry in the East Jakarta area are important backgrounds for this study. The research method used is a quantitative approach with survey techniques through questionnaires distributed to 263 respondents who have made purchases. Data analysis was carried out using SPSS software with a series of statistical tests, including validity, reliability, classical assumption, multiple linear regression, t-test, F-test, and coefficient of determination. The results of the study showed that partially, digital marketing had a positive and significant effect on purchase decisions, with a t-count value of 2.355 > t-table of 1.970 and a significance of 0.019 < 0.05. The quality of service also showed a positive and significant influence, with a t-count value of 7.782 > t-table of 1.970 and a significance of 0.000 < 0.05. Simultaneously, these two variables have a significant effect on purchasing decisions, shown by the F-calculation value of 66.438 > F-table 3.030 and the significance of 0.000 < 0.05. These findings confirm the importance of optimizing digital marketing strategies and improving service quality in improving consumer purchasing decisions in the automotive sector.

Fardha Octavia Pratiwi Supriyadi; Elmira Siska

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The skincare industry has seen significant growth in the importance of maintaining skin health and appearance. This study aims to examine the influence of promotions on TikTok social media and product quality on Gen Z consumers' purchasing decisions for Glad2Glow skincare products. The study employs a quantitative method using a survey technique via an online questionnaire distributed between April and June 2025 to 80 Gen Z respondents who had viewed Glad2Glow promotions on TikTok and made purchases. Data analysis was conducted using SPSS version 27 software, including data quality tests such as validity, reliability, classical assumptions, multiple linear regression, t-test, F-test, and determination coefficient. The analysis results indicate that, partially, promotions on TikTok social media do not significantly influence purchasing decisions, with a significance value of (0.354 > 0.05) and (calculated t-value 0.932 < table t-value 1.991). Conversely, Product Quality was found to have a positive and significant effect on Purchase Decisions, with a significance value of (0.01 < 0.05) and (calculated t-value 5.551 > table t-value 1.991). Simultaneously, both variables—Promotion on TikTok Social Media and Product Quality—together have a significant effect on Purchase Decisions, as indicated by F calculated 26.763 (> F table 3.12) and significance 0.01 (< 0.05).

Aulia Nur Syahrani; Elmira Siska

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In a global economic situation full of uncertainty, gold is one of the most popular investment instruments because it is considered stable and has a high intrinsic value. PT Antam Tbk UBPP Precious Metals is one of the precious metal providers trusted by the public. However, purchasing decisions are not only influenced by product quality, but also by price and customer trust factors. This study aims to determine the effect of price and customer trust on purchasing decisions for precious metals at PT Antam Tbk UBPP Precious Metals. This study uses quantitative statistical methods with data collection techniques through questionnaires to 110 respondents selected using purposive sampling techniques, namely respondents who have purchased gold at PT Antam Tbk directly or online. Data analysis was carried out by validity test, reliability test, classical assumption test, multiple linear regression test, hypothesis testing and coefficient of determination test using SPSS version 25. This research was conducted from April-June 2025. The results showed that the price partially had a positive and significant effect on purchasing decisions (3,728>1,982). customer trust also partially had a positive and significant effect on purchasing decisions (6,591>1,982) and price and customer trust simultaneously had a positive and significant effect on the decision to purchase precious metals at PT Antam Tbk UBPP Precious Metals (69,693>3,08).

Dewi Kartika Saragih; Elmira Siska

Riset Ilmu Manajemen Bisnis dan Akuntansi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study was conducted at PT Catur Mitra Sejati Sentosa, where high work pressure was observed due to daily production or sales targets that must be achieved within 8 working hours. Employees who fail to meet these targets are not allowed to leave on time, leading to increased workload and work stress. This condition is suspected to significantly affect employee productivity. The aim of this research is to examine the influence of workload and work stress on employee productivity, both partially and simultaneously. The research uses a quantitative approach with a survey method by distributing questionnaires to 51 respondents. Data analysis was carried out using SPSS version 26 through validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, and F-tests. The findings of the study indicate that workload has a significant effect on employee productivity, as does work stress. Both workload and work stress are positively correlated with lower productivity levels. Moreover, when assessed together, both variables also simultaneously influence productivity significantly. This suggests that the company’s high work pressure, driven by unmet targets, contributes directly to reduced work efficiency and increased stress. Therefore, the company needs to manage workload and work stress effectively, ensuring that work expectations are realistic and that employees are given adequate support to meet these expectations. Optimizing these factors can enhance employee productivity, reduce stress, and improve overall company performance.

Marcel Putra Setiawan; Elmira Siska

Riset Ilmu Manajemen Bisnis dan Akuntansi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study discusses the influence of competence and work motivation on employee performance at PT Indospec Asia. The purpose of this study is to determine the extent to which competence and work motivation influence employee performance at PT Indospec Asia. The type of research used is quantitative research. Data were collected through distributing questionnaires to 113 respondents, namely employees of PT Indospec Asia. The data analysis technique used is multiple linear regression with the help of SPSS 25 software. The tests carried out were t-test (partial), F-test (simultaneous), and coefficient of determination (R2). The results of the analysis show that competence partially has a significant influence on employee performance as evidenced by the t count of 10.481 which is greater than the t table of 1.658 and the sig value of 0.000 is less than 0.5. Work motivation also has a partial influence on employee performance as evidenced by the t count of 2.710 which is greater than the t table of 1.658, the sig value of 0.008 is less than 0.5. Simultaneously, both variables have a significant influence with f count 140.381 greater than f table 3.08 and sig value 0.000 less than 0.5. The coefficient of determination (R2) value of 0.713 or 0.71 employee performance variables can be influenced by competence and work motivation.

Garno Garno; Sofi Defiyanti; Anisa Nur hasanah; Esa Prakasa; Arafat Febriandirza

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The Waste Bank is an initiative born out of public concern for the environment, particularly in addressing the growing waste problem. The problem faced by the Seruni Waste Bank Association is that the management of waste deposit data is still carried out using conventional bookkeeping, which often results in errors in recording the nominal amount of waste deposits. This error results in losses for the Waste Bank Association and a lack of transparency between officers and members and customers. The purpose of this study is to help create a waste bank management system so as to reduce losses for the association. The research methodology employed is the waterfall methodology, which involves a research design comprising needs analysis, system design, implementation or coding, program testing and evaluation, and maintenance. The definition of users obtained from the results of observations and interviews resulted in two levels of users: owner and junior. System testing includes blackbox testing with test cases that are all accepted or valid, and user acceptant testing with results that are strongly agreed to be accepted by the association. This system has proven effective in helping officers manage waste bank data, especially in reporting waste deposit transactions, thereby improving the performance and transparency of Seruni waste bank operations.

Akhwan Holfi Nuron; Muhammad Ihsan Rangkuti

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

This study investigates the factors influencing financial distress in plantation sub-sector companies in Indonesia. The data collection method involves a literature study and documentation, while the data analysis techniques encompass classical assumption tests (normality, multicollinearity, autocorrelation, and heteroscedasticity), multiple linear regression analysis, and hypothesis testing (partial, simultaneous, and coefficient of determination). The findings reveal that leverage, liquidity, and profitability both simultaneously and partially have a positive and significant effect on financial distress. These results offer valuable insights into the factors that affect financial distress in the plantation sub-sector, providing a clearer understanding for investors and company management. This study emphasizes the importance of managing leverage, liquidity, and profitability effectively to avoid financial distress, which could disrupt the operational continuity of companies. Additionally, the study serves as a reference for making informed decisions related to financial stability and strategic planning, assisting in mitigating the risks associated with financial distress. By managing these financial factors, companies can improve their resilience and sustainability in the face of challenges, contributing to long-term business success. Furthermore, understanding the role of financial management in preventing financial distress is essential for plantation companies to maintain stable growth. As companies face various financial pressures, the study highlights how proactive financial strategies can help ensure sustained performance and profitability, ultimately supporting their competitive advantage in the industry.

Nindia Puspa Alfiani; Lia Nazliana Nasution; Dewi Mahrani Rangkuty

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

This study uses a quantitative associative approach to analyze the influence of exports, imports, inflation, and exchange rates on economic growth in five ASEAN member countries: Indonesia, Malaysia, Singapore, Thailand, and Vietnam. The data used are secondary data obtained from the World Bank for the period 2013–2023. The analysis technique used is the Panel Autoregressive Distributed Lag (Panel ARDL) Model, which begins with stationarity and cointegration tests. Results The ARDL Panel Model estimation in this study is declared valid because it meets the main requirements, namely having a cointegrated lag with a negative coefficient value of -0.831550 and significant at the 5% significance level (probability 0.0000 < 0.05). The long-term estimation results indicate that only the inflation variable has a significant influence on Gross Domestic Product (GDP) in the 5 ASEAN countries studied. Meanwhile, in the short term, no variables were found to have a significant influence on GDP in the 5 countries. Furthermore, country-level estimations show varying results. Indonesia is the only country that shows a significant influence of exports, imports, inflation, and exchange rates on GDP. Thailand shows a significant influence of exports and exchange rates, while Malaysia, Singapore, and Vietnam do not show any significant influence of exports, imports, inflation, and exchange rates on GDP. These findings reflect that the relationship between macroeconomic variables and economic growth in ASEAN countries is heterogeneous and is strongly influenced by the structural characteristics of each country.

Inez Adelia Lapian; Tia Novira Sucipto; Vina Arnita

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

This study aims to examine the impact of the implementation of Financial Accounting Standard Statement (PSAK) No. 71 on earnings management in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2023 period. The study uses a quantitative approach, with secondary data collected from the financial statements of 43 banking companies listed on the IDX. A sample of 39 banks and 78 data observations collected over two years was used for the analysis. The data collection method involved gathering written sources from the financial reports of the selected banks. The analysis was conducted using multiple linear regression, with the results revealing that PSAK No. 71 negatively impacts earnings management in these banks. Specifically, the implementation of PSAK No. 71 affects the way banks recognize and measure financial instruments, leading to a reduction in the manipulation of earnings. This suggests that the standard plays a significant role in improving transparency and reliability in financial reporting within the banking sector. The findings highlight the effectiveness of PSAK No. 71 in curbing earnings management practices, contributing to more accurate financial statements. The study's results underscore the importance of implementing accounting standards that promote fair and transparent financial reporting, benefiting stakeholders and ensuring financial stability in the banking sector