Publication Search

This study aims to examine the influence of the KIP-Kuliah (Smart Indonesia Card for College) Scholarship on the academic performance of students in the 2021 cohort of the Department of Economics Education at the Faculty of Economics and Business, Universitas Negeri Gorontalo. The research adopts a quantitative approach with an explanatory research method. Primary data were collected through the distribution of questionnaires, with a sample size of 32 respondents. Data analysis was conducted using simple linear regression. The findings indicate that the KIP-Kuliah Scholarship significantly influences students' academic performance in the Department of Economics Education, 2021 cohort. The scholarship's contribution to students' academic achievement is 46.9%, while the remaining 53.1% is attributed to other variables not examined in this study.

This study aims to analyze the effect of certification and motivation on teacher performance. The location of this research was carried out at public high schools in the Kayuagung District. This type of research is quantitative research with a research design using an ex post facto research design. The sample in this study was a total of all teachers in public high schools in the Kayuagung District, consisting of 122 teachers. data collection technique using a questionnaire. Data analysis techniques using descriptive quantitative analysis techniques, and multiple regression. The results of this study state that 1) there is a significant influence between school teacher certification on the performance of public high school teachers in the Kayuagung District; 2) there is a significant influence between motivation on the performance of State Senior High School teachers in the Kayuagung District; 3) there is a significant effect of teacher certification and motivation together on the performance of teachers in public high schools in the Kayuagung District. These results suggest that the higher the qualification of a certified teacher, the higher the performance. Then, motivation within the teacher will have an impact on teacher performance.

The quality of accounting information is a crucial factor in decision making in the public sector, including in Regional Government Organizations (OPD). Quality accounting information must be relevant, accurate, reliable, and timely. However, in its implementation, there are still obstacles in producing accounting information that is not optimal, such as the lack of utilization of information technology, low expertise and intensity of use of accounting information systems, and the level of user satisfaction that is not yet optimal. The purpose of this study is to empirically prove information technology, user expertise, user intensity, ease of use and user satisfaction with the quality of accounting information at the Regional Government Organization Office of Badung Regency. The determination of the number of samples used purposive sampling and obtained a sample of 140 respondents. The data analysis technique used is Multiple Linear Regression. The results of this study indicate that information technology, user expertise, user intensity, ease of use and user satisfaction affect the quality of accounting information. The theoretical implications of this study indicate that the results of this study can support Tam's theory. On the other hand, the practical implications of this study can be used as a consideration for local governments in decision making.    

This study aims to determine the effect of leverage level (DER) and sales level on firm value (PBV) at PT Japfa Comfeed Indonesia Tbk for the period 2013-2023. The research method used is quantitative with a descriptive approach. Data obtained from the company's financial statements for eleven years and analyzed using multiple linear regression and classical assumption tests. The results showed that partially, DER had no significant effect on PBV, while the level of sales had a significant effect on PBV. Simultaneously, DER and sales level have no significant effect on PBV.

This study aims to determine the influence of leadership style and communication on employee performance at PT. Baby Bar Indonesia. The background of the research is based on the crucial role of leadership and communication in improving work effectiveness and organizational competitiveness amid globalization and technological advancement. This research employs a quantitative approach with an associative method. The population consists of all employees of PT. Baby Bar Indonesia, totaling 50 individuals, with a saturated sampling technique. Data were collected through questionnaires and interviews, and analyzed using validity tests, reliability tests, simple and multiple linear regression, as well as t-tests and F-tests. The results indicate that both leadership style and communication significantly influence employee performance, both partially and simultaneously. A participative leadership style and effective communication were found to enhance employee motivation and work productivity. The study recommends improving two-way communication patterns and implementing a more open and supportive leadership approach to optimize employee performance.

This study is motivated by the phenomenon that many micro and small business actors are trapped in easy online loans but pay high interest. In addition, in the business they own, product pricing is oriented towards general conditions so that labor costs are rarely taken into account. As a result, they often make mistakes in measuring business productivity which ultimately leads to business decline. The problems that are often faced are more in financial management due to low financial literacy, lack of experience in finance and lifestyle. This study aims to test and analyze the influence of financial literacy, financial experience and lifestyle on the financial management behavior of MSE’s actors. Data were obtained from questionnaires to 100 respondents which were processed using multiple linear regression analysis. The results of the study stated that financial literacy, financial experience have a positive and significant effect on financial management behavior while lifestyle does not have a significant effect on financial management behavior.

MSMEs are a major component of a country's economy. The large contribution of MSMEs to economic development in Indonesia requires MSME players to keep trying and always be ready to compete with other MSMEs. This study aims to determine the effect of financial literacy, digital payments, use of e-commerce and accounting information systems on the business performance of culinary MSMEs in the city of Semarang. The population of this study amounted to 98 culinary MSMEs, sampling using purposive sampling method with the criteria of using digital payments, using e-commerce and accounting information systems. The data was analyzed using multiple linear regression analysis with JASP software. The results of this study indicate that the variables of e-commerce usage and accounting information systems have a positive and significant impact on business performance, so that any increase in these variables will improve MSME business performance. The financial literacy variable has a positive and insignificant effect on business performance, so it is necessary to increase the financial literacy of business actors. Meanwhile, the digital payment variable has a negative and insignificant impact on business performance, indicating a lack of understanding of MSME actors and consumers of the use of digital payments.  

Archives management plays a crucial role in ensuring the accountability of an organization, as proper management of archives can enhance transparency and operational effectiveness. Based on observations made at the Maluku Province Regional Library and Archives Office, several issues were identified within the current archiving system. One of the key problems is the lack of knowledge about proper archives management, which causes significant barriers during the archiving process. The office employs two archivists with high school and diploma (D3) education backgrounds. Although they have attended archives management training, the current system remains ineffective, which in turn affects work efficiency, particularly in the process of searching for archives. In many instances, the required archives are either difficult to locate or entirely missing. This study aims to assess the impact of archives management on work efficiency at the Maluku Province Regional Library and Archives Office. The research employs quantitative analysis with a sample size of 42 employees. Data were collected through a survey method, using a questionnaire to capture relevant information from the participants. Simple linear regression analysis conducted using SPSS 24 revealed that archives management accounts for 35% of the variance in work efficiency, while the remaining 65% is influenced by other factors. The findings suggest that effective archives management has a positive and significant impact on employee work efficiency. Based on the results, several practical implications are suggested: (1) the current archiving system should be maintained and improved for better performance, (2) training and development programs should be implemented to enhance the skills of archivists, (3) archivists should be equipped with specialized skills in archives management to improve overall efficiency, and (4) ongoing coaching and mentorship for archivists should be provided to ensure continuous improvement.

This research aims to analyze the influence of Intellectual Capital Disclosure (ICD), profitability, and leverage on company value in companies included in the LQ45 index on the Indonesia Stock Exchange for the 2020–2024 period. The research background is based on the importance of disclosing intellectual capital, financial performance and capital structure in increasing company value, as well as the inconsistent results of previous research. The research method uses a quantitative approach with an explanatory design, purposive sampling technique, and data analysis using multiple linear regression. The research sample consisted of 31 companies with a total of 155 observations. The research results show that ICD and profitability have a significant positive effect on company value, while leverage has a significant negative effect. Simultaneously, these three variables have a significant effect on company value with an explanatory power of 54.8%. These findings imply the importance of transparent intellectual capital disclosure, increasing profitability, and careful leverage management as strategies to increase company value and investment attractiveness in the capital market.

This meta-analysis systematically and comprehensively examines the structural and functional roles of the extended family in moderating the psychological impact of war trauma in the Middle East by compiling data from 47 independent studies involving 12,483 participants published between 2000 and 2023. An analytical approach using a random-effects model revealed that the presence and involvement of the extended family demonstrated a statistically significant moderating effect on the reduction of PTSD symptoms, anxiety, and depression, with an association strength of r = .42 (p < .001). Further meta-regression results indicated that support from the extended family contributed to a 37.8% reduction in PTSD symptoms (β = -.378, SE = .042, p < .001), a 29.4% decrease in anxiety levels (β = -.294, SE = .038, p < .001), and a 31.2% reduction in depressive symptoms (β = -.312, SE = .040, p < .001). Analysis of moderator variables showed that the protective effect of the extended family structure was more pronounced among children (r = .48) compared to the adult population (r = .38) and more salient among females (r = .45) than males (r = .39), indicating demographic sensitivity to the type of collective support received. Moreover, the high heterogeneity across studies (I² = 76.3%) indicated significant contextual and methodological diversity, though it did not obscure the core findings. These results contradict the theoretical emphasis advanced by Nakeyar and Frewen (2016) and Atallah (2017), who prioritized the role of the nuclear family in post-war healing contexts. In contrast, this study found that the extended family configuration has provided a more comprehensive and multidimensional form of psychological protection rooted in the distinct collectivistic values of Middle Eastern societies. Ultimately, these findings expand the conceptual horizon for understanding resilience mechanisms to trauma within non-Western cultural landscapes and open new possibilities for developing extended family-based interventions in the context of post-conflict psychosocial reconstruction.

This research is titled Factors Influencing the Consumption Behavior of Palm Oil Farmers in Bulian Baru Village, Batin XXIV Subdistrict, Batanghari Regency. The objectives of this study are: (1) To explain the partial influence of Cultural Factors, Social Factors, and Personal Factors on the consumption behavior of palm oil farmers in Bulian Baru Village, Batin XXIV Subdistrict, Batanghari Regency; and (2) To explain the simultaneous influence of Cultural Factors, Social Factors, and Personal Factors on the consumption behavior of palm oil farmers in the same area. The research method used is a quantitative approach. The results of this study are: (1) Based on the regression test, it was found that partially, Cultural Factors have a significant influence on the consumption behavior of palm oil farmers in Bulian Baru Village, Batin XXIV Subdistrict, Batanghari Regency. Social Factors, on the other hand, do not have a significant partial effect, while Personal Factors do significantly influence consumption behavior in the same area. (2) Simultaneously, Cultural Factors, Social Factors, and Personal Factors have a significant influence on the consumption behavior of palm oil farmers in Bulian Baru Village, Batin XXIV Subdistrict, Batanghari Regency.

This study aims to analyze the influence of the Provincial Minimum Wage (UMP), Poverty Rate (TK), and Unemployment Rate (TPT) on the Human Development Index (HDI) in five provinces of Indonesia categorized as having moderate HDI from 2014 to 2023. The research employs a panel data regression method using the Fixed Effect Model (FEM) approach to capture variations across regions and time.The findings reveal that the UMP has a positive and significant impact on HDI, indicating that higher minimum wages contribute to improvements in human development. In contrast, the TPT negatively and significantly affects HDI, suggesting that higher unemployment rates hinder human development progress. Meanwhile, the TK variable shows no significant effect on HDI, implying that changes in poverty rates during the study period did not directly influence human development levels in these provinces.Furthermore, the results of the regression analysis show that UMP, TK, and TPT simultaneously have a significant impact on HDI, with an overall contribution of 98.65%. The remaining 1.35% is attributed to other factors not included in the research model.These results highlight the importance of policies aimed at increasing minimum wages and reducing unemployment to enhance community welfare and accelerate human development in provinces with moderate HDI. Policymakers are encouraged to design comprehensive strategies that prioritize employment creation and wage improvements as key levers for boosting human development outcomes across regions.

This research was made to examine the determinants of financial performance of banking companies in Indonesia. There are four independent variables (board of diversity, net interest margin, operational efficiency, and liquidity risk) and a moderating variable (firm size) have been analyzed in this research. Testing the interaction effect of firm size in explaining the influence of these four independent variables on banking financial performance is still very limited. This quantitative research was analyzed by using secondary data from audited annual reports of the company. The purposive sampling technique was used to choose the research’s samples during the observation periods (2018-2022) and obtained 200 observations (40 samples over 5 years of research). Panel data regression with the EViews program was used to test the eight hypotheses which was developed in this research. The results of the Chow test and Hausman test confirm the use of the Random Effect Model in the analysis. The findings from testing the interaction model show that firm size does not moderate the influence of board of diversity and net interest margin on financial performance, while for operational efficiency and liquidity risk variables, the firm size shows a pure moderating role for the both.

This study examines the legal consequences and liability arising from actions taken by the Board of Directors and the Board of Commissioners of a limited liability company (Perseroan Terbatas PT) after their official terms of office have expired. Employing a cross-sectional quantitative survey design, a Likert-scale questionnaire was distributed to 270 respondent comprising corporate managers of publicly listed companies on the Indonesia Stock Exchange (large-, mid-, and small-cap) and corporate law practitioners in Greater Jakarta. Construct validity (KMO = 0.68; Bartlett’s Test p < 0.001) and reliability (Cronbach’s α = 0.78–0.84) confirmed the adequacy of the instrument. Descriptive analysis showed moderate mean scores for legal status of actions (Mean = 3.12) and reappointment mechanisms (Mean = 2.75). Pearson’s correlation revealed a significant positive relationship between “ultra vires” actions and civil liability risk (r = 0.582; p < 0.001) as well as criminal liability risk (r = 0.314; p < 0.001), whereas reappointment via the General Meeting of Shareholders (RUPS) correlated negatively with civil (r = –0.423; p < 0.001) and criminal (r = –0.287; p < 0.001) risks. Multiple linear regression reinforced these findings (R² = 0.52 for civil risk; R² = 0.31 for criminal risk). ANOVA indicated that small-cap firms faced the highest civil risk and that practitioners with over ten years of experience reported the lowest concern for criminal risk. These results underscore the need for proactive RUPS scheduling, multi-layered authorization systems, and strengthened compliance functions to mitigate ultra vires risks and reinforce good corporate governance.

Earnings performance is seen as one of the main indicators in assessing the company's financial performance, which can influence investor decisions and be reflected in market reactions through abnormal returns. Meanwhile, internal control is considered as an internal control mechanism that can strengthen investor confidence in the quality of earnings information submitted by the company. This study aims to examine the effect of earnings performance on cumulative abnormal return (CAR) and the role of internal control as a moderating variable in the relationship. The focus of this research is on real estate and property sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The sample of this study consisted of 44 companies and 199 observations selected through purposive sampling technique with certain criteria. Hypothesis testing was carried out using moderated regression analysis. The results showed that earnings performance has a positive and significant effect on cumulative abnormal return, which indicates that the better the company's earnings performance, the higher the positive market reaction to the information. In addition, other findings show that internal control moderates positively and significantly the relationship between earnings performance and cumulative abnormal return. This means that the effect of earnings performance on CAR will be stronger in companies that have a good internal control system.

This study aims to analyze the impact of solvency, profitability, and liquidity on financial distress, with good corporate governance as a moderating variable. The research employs a quantitative approach with moderation regression analysis. The results indicate that solvency, profitability, and liquidity have a significant negative effect on financial distress, meaning that the better a company's financial condition in these aspects, the lower the potential for financial difficulties. Additionally, good corporate governance is proven to moderate the effect of solvency, profitability, and liquidity on financial distress, indicating that the application of good governance strengthens the negative relationship between these financial indicators and financial distress. These findings highlight the importance of corporate management in maintaining financial health and applying good corporate governance principles to minimize the risk of financial distress.

This study aims to analyze the effect of job satisfaction and affective organizational commitment on job performance at PTSP in the Ministry of Religious Affairs of Semarang Regency. Job satisfaction reflects employees' positive feelings towards their work, while affective organizational commitment reflects employees' emotional attachment to the organization. Both of these factors are believed to play an important role in improving job performance, especially in the public service sector. This study uses a quantitative method with multiple linear regression analysis techniques. Data were collected through questionnaires distributed to 60 PTSP employees as respondents. The results of the analysis show that job satisfaction has a positive and significant effect on job performance, which means that the higher the job satisfaction, the better the job performance. In addition, affective organizational commitment also has a positive and significant effect on job performance, indicating that employees with high emotional commitment to the organization tend to be more productive and dedicated. These findings confirm that increasing job satisfaction and affective organizational commitment can be an effective strategy in improving job performance in the public service sector. Therefore, organizations are advised to create a work environment that supports and strengthens employees' emotional ties to the organization.

This study aims to examine the influence of accountability in village fund allocation, transparency in village governance, and community participation on village development in Jati Kesuma Village, Namorambe Subdistrict, Deli Serdang Regency. The research employed a quantitative approach with a total of 90 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed using multiple linear regression. The results indicate that all three independent variables—accountability, transparency, and community participation—have a positive and significant effect on village development, both partially and simultaneously. Among them, community participation was found to have the most substantial contribution. These findings highlight the importance of good governance practices in village financial management, particularly in promoting participatory development and transparency to enhance sustainable rural development.    

This research is motivated by the performance of the Padang City Inspectorate auditors which is still not optimal in implementing good governance. This is indicated by the cases of violations that have occurred, including corruption. One example is the corruption of the KONI Padang City Grant Fund with the source of the Padang City APBD Fund from 2018 to 2020, which resulted in financial losses for the State and Region of 3,117,003,327,- (BPKP Representative Office of West Sumatra Province, 2022). The purpose of this study is the effect of auditor independence, professional ethics, and organizational commitment on the performance of Government Auditors at the Padang City Inspectorate. This study uses a quantitative method. Data were collected using a questionnaire technique, the respondents of this study were 52 auditors. Four hypotheses were formulated and tested using multiple linear regression analysis. The results of the study indicate that auditor independence has a significant positive effect on auditor performance, professional ethics has a significant positive effect on auditor performance, and organizational commitment has a significant positive effect on auditor performance. Meanwhile, simultaneously auditor independence, professional ethics, and organizational commitment have a significant positive effect on the performance of Government Auditors at the Padang City Inspectorate. Thus, it can be concluded that the four variables are very important to support the performance of the Padang City Inspectorate auditors    

Currently, public trust in the Indonesian National Army (TNI) is decreasing, especially due to issues of accountability, integrity, and meritocracy. In this uncertain situation, the socialization of the TNI Law is a strategic step to improve the image of the TNI in the eyes of the public. Changes to the TNI Law are expected to bring great benefits, especially in increasing transparency, accountability, and the implementation of a meritocratic system in the TNI structure. However, the public wants to ensure that these changes are truly far from the practice of injustice and personal interests within the TNI. This study aims to see how effective the socialization of the TNI Law is in overcoming the crisis of public trust. In addition, this study also produces various views on the implementation of the TNI Law and assesses how the socialization of the Law can affect public perceptions of professionalism and trust in the TNI. The results of a simple linear regression test show that the socialization of the TNI Law has a significant effect on the level of public trust, with a sig value (0.001). The R Square value of 0.301 indicates that the socialization of the TNI Bill is able to explain 30.1% of the variability in public trust, while the rest is influenced by other factors outside the model. Thus, socialization that is carried out openly, participatively, and accountably is an important step in bridging the current crisis of trust. The findings of this study provide critical insights and are expected to be implemented effectively to improve public trust in the TNI institution in the future.