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Analytics

Frandy Irawan; Hary Sulaksono; Muhaimin Dimyati

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

Analysis of Factors Affecting Sailors' Satisfaction in the Online Seafarer Book Issuance Service at the KSOP Class III Tanjung Wangi Office. This study analyzes the factors that influence sailors' satisfaction in the Online Seafarer Book issuance service at the KSOP Class III Tanjung Wangi Office. The aim of this research is to explore the impact of Service Quality, Ease of Use, and Data Security, both individually and collectively, on ship operators' satisfaction. The method used is a quantitative approach with multiple linear regression analysis on data obtained through questionnaires. Although the hypothesis suggested an expected simultaneous relationship between the independent variables (Ease of Use, Service Quality, and Data Security) and the dependent variable (Sailors' Satisfaction), the research findings indicate that this relationship did not materialize. These findings require further analysis to identify factors that may have caused the discrepancy in results, such as the presence of unaccounted variables or the use of an inappropriate analytical model.

Siahaan, Tegar Efraim G.; Suharianto, Joko; Hasibuan, Alawi Parlindungan

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of government spending, unemployment, and inflation on the number of poor people in North Sumatra Province during the period 2001-2023. The data used is secondary data obtained from the Central Bureau of Statistics (BPS) and Bank Indonesia. The analysis method used is multiple linear regression with EViews 13 software. The classical assumption tests used include normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that government spending has a negative and significant effect on poverty, while unemployment and inflation have no significant effect. Simultaneously, the three variables have a significant influence on the number of poor people in North Sumatra. It is recommended that the government increase the effectiveness of spending on strategic sectors for poverty alleviation and maintain economic stability with integrated policies.

Nihayatuzzainia Nihayatuzzainia; Tumirin Tumirin

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

The purpose of this research is to examine how environmental performance, institutional ownership, and board size affect carbon emission disclosure.  The research sample consists of 71 companies in the energy, industrial, and agricultural sectors in 2022 listed on the Indonesia Stock Exchange (BEI). Purposive sampling method was used to collect data in this study. The data analysis technique employs multiple linear regression analysis. The results show  that environmental performance has a positive effect on carbon emission disclosure, while institutional ownership and board size have do not affect on carbon emission disclosure.    

Amelia Lensi Matei; I Dewa Nyoman Badera

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

Tax aggressiveness refers to corporate actions aimed at reducing taxable income through tax planning strategies. This study aims to provide empirical evidence regarding the effect of profitability and liquidity on tax aggressiveness, with corporate social responsibility (CSR) disclosure as a moderating variable. This research is based on agency theory and focuses on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The study sample consists of 87 companies, selected using a purposive sampling technique. The research employs Moderated Regression Analysis (MRA) to analyze the data. The findings indicate that profitability significantly influences tax aggressiveness, while liquidity does not. Additionally, CSR does not moderate the relationship between profitability and tax aggressiveness, nor does it moderate the effect of liquidity on tax aggressiveness. The theoretical implication of this research supports and expands the understanding of agency theory in tax-related decision-making. The practical implication suggests that highly profitable companies should avoid engaging in tax aggressiveness, as it may damage their corporate image. Moreover, fair tax policy implementation and enhanced government supervision are necessary to minimize tax avoidance practices

Riska Anik Dwi Apriliana; Indira Shofia Maulida; Moh. Muklis Sulaeman; Dhita Dhora Damayanti

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

This study aims to find out and analyze the Marketing Strategy of Event Marketing and Cross Selling on the Increase in Sales and Purchase Decisions on the product Keke Busana in Lamongan. The type of research used is quantitative descriptive. The population in this study is all visitors and customers who make purchases at the Keke Jetis Lamongan Terrace. The sampling method used in this study was random sampling of 86 respondents. The data analysis methods used in this study are  validity test, reliability test, classical assumption test, multiple linear regression analysis, determination coefficient test, t test and f test with the help of SPSS version 29. The results of this study show that there is a partially significant positive influence between the variables  of Event Marketing, Cross Selling on Sales Increase and Purchase Decisions of Keke Clothing products in Lamongan with the t value calculated > t table (t calculate X1 against Y1 = 2,647, X2 against Y1 = 5,800, while t calculate X1 against Y2 = 3,716 and X2 against Y2 = 4,917). Simultaneously, there was a significant positive influence between the variables of event marketing and cross selling on Y1 with  an F value of  54,970 > Ftable 4.87, and on Y2 = 56,066 >Ftable 4.87.In this study, the Cross Selling  variable has the most dominant influence on the Increase in Sales and Purchase Decisions of Keke Busana products in Lamongan.

Rinaldi Rinaldi; Joko Suharianto

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

Poverty has become a quite burdensome economic challenge for developing countries. In addition, poverty is also closely linked to inequality. In Indonesia, poverty is one of the economic challenges that is difficult to face to date. This study examines the effect of Investment, TPT and UMR on poverty in West Sumatra in 2010-2024. The data used are secondary time series data obtained through the BPS website. The analysis method used is the multiple regression analysis method using the E-views tool. The results of the study show that Investment has a significant negative effect on poverty, the Open Unemployment Rate has a positive effect, but is not significant on poverty, and UMR has a significant negative effect on poverty. Simultaneously, these three variables have a significant effect on poverty.

Septian, Yan; Suharianto, Joko

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

This study analyzes the human development index, regional minimum wage, and labor force participation rate on poverty in North Sumatra in 2001-2023. The data used is secondary data in the form of time series obtained from the publication of the Central Bureau of Statistics. The analysis method used is multiple regression with E-Views software. The results showed that the human development index has no effect, the regional minimum wage has a negative effect and the labor force participation rate has a negative and significant effect on poverty, which indicates that an increase in the human development index tends to not affect poverty because it has a positive value. In contrast, the regional minimum wage and labor force participation rate show a negative and significant effect on poverty. Simultaneously, the human development index, regional minimum wage and labor force participation rate have a significant effect on poverty.

Muhammad Abduh Hafidz; Agrianti Komalasari; Yuztitya Asmaranti; Neny Desriani

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Company value is one of the main indicators used by investors to assess the performance and prospects of a company. This study aims to analyze the influence of liquidity, solvency, and profitability on the value of consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The research sample consisted of 20 companies selected using the purposive sampling method. Data analysis was carried out by multiple linear regression using SPSS 27 software. The results show that liquidity has a negative and significant effect on company value, solvency has a positive and significant effect on company value, while profitability does not have a significant effect on company value. These results indicate that management must pay attention to efficiency in managing liquid assets, maintain a balance between debt and its own capital, and consider other factors other than profitability in increasing company value.  

Inda Alfiah N; Siti Hasbiah; Agung Widhi Kurniawan

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

This research aims to determine the effect of rewards on the performance of CV Teknika Kreasindo employees in Makassar City. The variables in this research consist of the independent variable, namely Reward, and the dependent variable, namely employee performance. The population and sample in this research are all CV employees. Teknika Kreasindo in Makassar City. The data collection techniques used were observation and questionnaires. The data analysis technique used is simple linear regression analysis with SPSS version 26 software to prove the hypothesis. The results of this research show that there is a positive and significant influence between the rewards given by the company on employee performance. These findings indicate that providing appropriate rewards can increase employee motivation and work productivity, so that they can contribute to organizational achievements. It is hoped that this research can provide a reference for companies in designing effective reward systems to improve employee performance.

Muhammad Zainul Haq; Siti Komariyah; Lilis Yuliati

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

In the last ten years, Indonesia has been carrying out massive infrastructure development. The goal is to facilitate community mobility which has an impact on economic growth. Infrastructure development also aims to increase the Human Development Index even though it does not directly affect it. One of the provinces that contributed to infrastructure development was East Java, with the Human Development Index during the 2018-2022 period increasing and tending to stagnate. For this reason, the purpose of this study is to identify the influence of infrastructure development on the Human Development Index, including identifying the influence of poverty on the Human Development Index. The research methodology used is quantitative with  a Geographically Weighted Panel Regression (GWPR) approach that allows to comprehensively identify the Regional Development Index in East Java. The results obtained were that the variables of Infrastructure Development with the dimensions of Road Length (6,172) and Number of Schools (2,686) had an impact on the Human Development Index in East Java. Meanwhile, the poverty variable (-6,139) has no effect on the Human Development Index (HDI). However, simultaneously the variables of Infrastructure Development and Poverty affect the National Development Index (HDI) with a calculation of 64.42 > 2.4202.

Andi Khairul Musyawir; Momen Amalia; Fitri Asfa Asmot

International Journal of Public Health 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

The medical committee is a non-structural body whose members are selected from among the heads of functional medical staff (SMF) or those representing SMF in the hospital. Objective : This study aims to evaluate the role of the nursing medical committee and its influence on the quality of inpatient services at Labuang Baji Hospital Makassar. Method : Analytic descriptive method with the design used crosssectional design Result : Logistic regression analysis showed a significant influence between the role of the medical committee and the quality of inpatient services with a value of p=0.002. Further quality of inpatient services with a value of p=0.002. Further logistic regression analysis showed that the role of the medical committee had a very large influence on service quality, with an Exp(B) value of 44,000. This indicates that each increase in the role of the medical committee can increase the likelihood of good service quality by 44 times. Overall, the results of this study indicate that the role of the nursing medical committee is very influential in improving the quality of inpatient services at Labuang Baji Hospital Makassar. This finding is expected to be the basis for developing strategies to improve service quality in the hospital. Suggestion : Ensure that the roles and responsibilities of the medical committee and nurses are clear and mutually supportiveThe medical committee should have a deep understanding of the care process, while nurses need to know how the role of the medical committee can influence and support their practice.

Tri Utari Imayuni; Jhon Piter; Mariska Sisilia; Rio Brandlee; Kartina Rahmadani Rambe +1 more

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

One of the districts with the greatest concentration of ethnic Chinese residents and the highest concentration of young business owners in Medan City is Medan Kota District. The purpose of this study is to clarify the potential impact of ethnic Chinese youth's independent enterprises on labor absorption in Medan Kota District. A quantitative descriptive research design is employed, and SPSS version 17 analysis is used to perform the Multiple Linear Regression research method. Ho was rejected while Ha was accepted, according to the ANOVA test, which revealed that Fcount> Ftable. This indicates that ethnic Chinese youth-owned independent enterprises significantly improve labor absorption, specifically 72%.

Agnes Br Tarigan; Veronica Setiawan

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

The purpose of this research was to examine the relationship between audit report latency and profitability, firm size, and leverage.  This study falls under the category of quantitative research. The data utilised in it comes from secondary sources, specifically the company's annual financial report that can be found on the Indonesia Stock Exchange (IDX) website for the years 2020–2023.  With the use of a purposive sampling strategy, we were able to collect 236 pieces of observational data from 59 different companies.  The statistical package used for data processing in this study is SPSS 27, and the kind of data analysis that was employed is multiple linear regression analysis.  The study found that audit report lag is positively but insignificantly affected by leverage, firm size negatively but significantly affects audit report lag, and profitability negatively but insignificantly affects audit report lag.

Muhammad Heykal; Sandy Prasetya; Pradnya Sari Harsanti

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2025 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

The aim of this research is to determine the influence and identify the factors that have the greatest impact on the quality of service provided to Open Trip Tidung Island customers. The method in this research uses quantitative methods. Sampling in this study used accidental sampling. It was obtained that 41 respondents filled out questionnaires in observing Tidung Island using Open Trip Tidung_Island on 3-4 August 2024. Data analysis in this research uses simple linear regression analysis, coefficient of determination and correlation. Data obtained from the questionnaire is used to find the factors that most influence customer satisfaction in service quality. The Service Quality variable (X) has a significant effect on the Customer Satisfaction variable (Y), this is shown from the results of the Pearson Product Moment correlation analysis of 0.718 and includes a "strong correlation" level of relationship. From the results of the questionnaire, it was found that the factors that most influence customer satisfaction in the quality of service at the C.V Tidung Island Open Trip tourism service are the dimensions of Tangible (Physical Evidence) and Empathy (Empathy) at 84.2% with the Equipment and tools used during the activity in good condition and the Open Trip. Staff pays attention to the needs and desires of participants (Customers). The results of partial t test hypothesis testing show a significance level of 0.001 < 0.05. It is stated that Ho is rejected and Ha is accepted. This means that service quality has a significant influence on Open Trip Tidung_Island customer satisfaction.

Miftahul Ulum; Siti Nur Aini; Erwan Widiyanto; Tuwoso Tuwoso

International Journal of Educational Evaluation and Policy Analysis 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to determine the effect of Internship and self-efficacy in shaping student career decisions, partially or simultaneously. The method used in this research is a quantitative method with a correlational approach. The research was conducted on 150 students at SMK Kota and Pasuruan Regency in the competence of mechanical engineering expertise. Data collection techniques using a closed questionnaire. Data were analyzed using simple and multiple linear regression tests. The results showed that there is a significant positive relationship between Internship and career decision making with a correlation value (

Dhea Divana Anggreni Br Kaban; Tiara Sauna Br Sembiring; Nurleli Hasibuan; Syahrial Syahrial

Jurnal Inovasi Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

The ability to write scientific papers is a competency that students must have in the academic world. The Research Methodology course plays an important role in improving this skill, because it provides an understanding of the basic concepts of research, methods, and systematic data analysis. This study aims to analyze the effect of the Research Methodology course on the scientific writing skills of PGSD Stambuk 2022 students, State University of Medan. The research method used is a quantitative approach with simple linear regression analysis. Data were collected through questionnaires distributed to students taking the course. The results of the study showed that the Research Methodology course had a significant influence on students' scientific writing skills with a coefficient of determination (R Square) of 63.8%. This shows that a good understanding of research methodology can help students in compiling scientific papers more systematically and with quality.

Adelia Rifa Sabila; Lenni Yovita; Vicky Oktavia; Suhita Whini Setyahuni

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

This study investigates the impact of Environmental, Social, and Governance (ESG) and Environmental Management Accounting (EMA) on firm value, with Green Innovation (GI) as a moderating variable. The research is based on secondary data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023, analyzed using path analysis with a moderated regression approach in SPSS. The findings reveal that ESG has a significant but negative impact on firm value, suggesting that ESG investments may be perceived as cost burdens in the short term. Meanwhile, EMA does not have a significant effect on firm value, indicating that its role in firm valuation remains unclear. The moderating role of GI does not significantly strengthen the relationship between ESG and firm value, while the interaction between EMA and GI negatively affects firm value,implying that green innovation strategies may introduce additional financial burdens. These findings highlight the complexity of sustainability investments and emphasize the need for a balanced approach to ESG and EMA implementation to optimize long-term firm value. The study contributes to legitimacy and stakeholder theories by demonstrating how sustainability strategies can influence financial outcomes. It provides practical insights for businesses to develop more effective ESG disclosure and EMA implementation strategies that align with investor expectations and long-term firm sustainability

Renata Anissa Fikri; Wuri Septi Handayani; Amir Indrabudiman

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

This research was conducted with the aim of determining the influence of liquidity, leverage, cash flow and institutional ownership on financial distress. This research was conducted on properties and real estate sector companies on the Indonesia Stock Exchange (BEI) with a research period of 2019-2023. The sample in this study used purposive sampling with a sample of 56 companies in the properties and real estate sector that met the sample criteria. The data analysis technique used in this research is multiple linear regression analysis using statistical testing tools, namely SPSS version 22.0. Based on the research results, it can be concluded that liquidity, cash flow and institutional ownership have a positive and significant effect on financial distress. Meanwhile, leverage has no effect on financial distress.

Rafeby Zhenda Violet; Oktaviana Purnamasari

Lembaga Pengembangan Kinerja Dosen 2025 Lembaga Pengembangan Kinerja Dosen

The use of Brand Ambassadors is becoming increasingly popular in marketing strategies to influence customer behavior. This study aims to measure the role of Nicholas Saputra as a brand ambassador, consumer purchase intention for Kanzler Crispy Chicken Nugget, and the influence of the brand ambassador on purchase intention, focusing on followers of the Instagram account @temankanzler. Using brand ambassador and consumer behavior theories, this study involves two variables: Brand Ambassador (X), consisting of four dimensions (Popularity, Credibility, Attractiveness, Strength), and Purchase Intention (Y), which includes four dimensions (Transactional Intention, Referential Intention, Preferential Intention, Exploratory Intention). A quantitative method was applied through a survey of 71 respondents, analyzed using descriptive statistics and simple linear regression with SPSS. The results indicate that the mean perception of respondents for variables X and Y is 3.80 (agree). Validity and reliability tests confirm that all statement items are valid and reliable. Simple linear regression shows a positive and significant influence of the brand ambassador on purchase intention, with a determination coefficient (Adjusted R²) of 0.789, meaning that 78.9% of the variation in purchase intention is explained by the Brand Ambassador variable, while 21.1% is influenced by other factors.

Widodo Widodo; Suwignyo Widagdo; Dedy Wijaya Kusuma

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

Government institutions play a crucial role in providing public services, implementing state policies, and managing public administration. Human resource management in institutions aims to enhance employee productivity to support the achievement of organizational goals. This study aims to analyze the influence of discipline, commitment, and organizational climate on employee performance at the Kesyahbandaran and Port Authority Office Class III Tanjung Wangi. The research employs a quantitative approach with a causal study design. Data were collected from 90 respondents using a sampling technique and analyzed using multiple regression analysis. The results indicate that work discipline has a significant partial effect on employee performance, where higher discipline enhances productivity. Commitment has a significant partial effect, showing that employees with high loyalty and moral responsibility tend to perform optimally. A positive organizational climate significantly increases employee performance by creating a conducive work atmosphere. Simultaneously, discipline, commitment, and organizational climate significantly influence employee performance, suggesting that these three variables complement each other in enhancing work efficiency and effectiveness. The findings are expected to serve as a reference for government institutions in formulating policies and strategies to improve employee performance through discipline management, commitment reinforcement, and the establishment of a positive organizational climate.