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Analytics

Giovanny Bangun Kristianto; Farida Istiningrum; Dianningsih Dianningsih

Jurnal Kendali Akuntansi 2025 International Forum of Researchers and Lecturers

This study aims to analyze the influence of technological literacy, accounting information system maturity, and technology-based auditing on cyber risk in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The background of this research is based on the increasing adoption of digital technology by MSMEs, particularly in the management of financial information and business operations. However, this digital transformation has not been fully matched by system readiness or human resource competency, creating the potential for significant digital threats, including cyber risks that can impact business continuity. This study used a quantitative approach with a survey method involving 90 MSME respondents who have utilized digital accounting systems in their business activities. Data were collected through questionnaires and analyzed using multiple linear regression with the latest version of SPSS software. The results show that technological literacy and accounting information system maturity have a negative and significant effect on cyber risk. This means that the higher the level of technological literacy and the more mature the accounting information system implemented, the lower the level of cyber risk faced by MSMEs. On the other hand, technology-based audits did not show a significant impact on cyber risk, indicating that the effectiveness of audits using a technology approach is still suboptimal in the context of MSMEs. The coefficient of determination (R²) of 52.3% indicates that the variation in cyber risk can be explained by the three independent variables. This finding has practical implications for MSMEs and policymakers, namely the importance of strengthening technology and information systems capacity as a cyber risk mitigation strategy. Furthermore, there is a need to improve understanding and implement technology-based audits in a more structured manner to have a more significant impact on MSME digital security.

Nor Azizah

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

This study aims to examine the influence of compensation and work discipline on employee performance at Cahaya Nikmah Bakery located in Samarinda City. More specifically, this study analyzes three main things: first, the influence of compensation on employee performance; second, the influence of work discipline on employee performance; and third, the simultaneous influence of compensation and work discipline on employee performance. This study was conducted on 40 permanent employees who work at Cahaya Nikmah Bakery as research subjects. The method used in this study is a quantitative approach, with data collection techniques through observation, interviews, and questionnaires. The collected data were then analyzed using multiple linear regression techniques to determine the relationship and influence between the variables studied. The results of the data analysis show that the calculated F value of 35.898 is greater than the F table of 2.87 at a significance level of 5%. In addition, the significance value of 0.000 is below the critical limit of 0.05. This indicates that there is a simultaneous significant influence between compensation and work discipline on employee performance at Cahaya Nikmah Bakery. In other words, the combination of the two independent variables has a real contribution in influencing the level of employee performance. In addition to the simultaneous effect, the partial test results also show that each variable, namely compensation and work discipline, has a significant influence on individual employee performance. This is evidenced by the significance value for both variables, which is 0.000, which is also less than 0.05. The conclusion of this study shows that adequate compensation and the implementation of good work discipline can significantly improve employee performance. Therefore, company management is advised to continue developing a fair compensation system and strengthening a culture of work discipline to support overall company productivity and efficiency.

Nafila Ratnaduhita; Haris Hermawan; Yohanes Gunawan Wibowo

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

Entrepreneurial management is a process that involves the ability of individuals to create, manage, and develop businesses effectively in order to survive and compete in the midst of dynamic market changes. In this context, interest, creativity, and connections are important factors that can drive the success of a business, especially in the Micro, Small, and Medium Enterprises (MSMEs) sector. This study aims to analyze the influence of interest (X1), creativity (X2), and connection (X3) on business success (Y) in food MSME actors in Sumberejo Village. This study uses a quantitative approach with a survey method. The main instrument used in data collection is a questionnaire that has been tested for validity and reliability. The number of respondents in this study was 77 people, who were selected using purposive sampling techniques based on certain criteria such as the length of business and the type of food products produced. Data analysis was carried out using multiple linear regression with the help of statistical software. The results of the study show that the variables of interest, creativity, and connection simultaneously or partially have a positive and significant effect on the success of MSME businesses. Thus, MSME actors who have a high interest in entrepreneurship, are able to create product innovations, and have a wide network of relationships, tend to have a greater chance of achieving business success. This research suggests the need for entrepreneurship training that not only focuses on the technical aspects of production, but also the development of soft skills and social networks. Thus, the empowerment of MSMEs in rural areas will be more optimal and sustainable. These findings are expected to be a reference for village governments, training institutions, and other related parties in formulating strategies to strengthen MSMEs in rural areas.

Friska Amelia Putri; Ety Meikhati; Umi Hanifah

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

This study is motivated by the ongoing digital transformation across various fields, including audit practices. The advancement of information technology has encouraged the adoption of various innovations, one of which is remote auditing, which allows audits to be conducted without direct face-to-face interaction with clients. At the same time, maintaining audit quality has become increasingly complex, requiring auditors to demonstrate a high level of professionalism, particularly in terms of professional skepticism. Auditor professionalism—including critical thinking skills, objectivity, and integrity—plays a crucial role in delivering high-quality audit outcomes. The objective of this study is to analyze the influence of remote auditing and professional skepticism on audit quality in external audit firms located in the Surakarta area. This research uses a quantitative approach with a case study design. Data were collected through questionnaires distributed to external auditors selected using purposive sampling, focusing on those with experience in conducting remote audits. The collected data were then analyzed using multiple linear regression to determine the influence of each independent variable on audit quality. The results indicate that, partially, professional skepticism has a significant effect on audit quality. This finding suggests that the higher an auditor's level of professional skepticism, the better the quality of the audit produced. In contrast, remote auditing does not show a significant partial influence on audit quality. However, when analyzed simultaneously, both variables—remote auditing and professional skepticism—have a significant effect on audit quality. In other words, while the use of audit technology is important, human factors remain the primary determinant of audit effectiveness. The implications of this study encourage audit firms not only to invest in digital audit systems but also to place greater emphasis on enhancing the competence and professionalism of auditors.

Riski Riski

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine and analyze the influence of price perception, location, and market atmosphere on consumer purchase intention at Segiri Market in Samarinda City, both partially and simultaneously. The background of this research is based on the phenomenon of declining consumer interest in shopping at traditional markets, which has affected traders' income, even though Segiri Market is the main market with a strategic location in the city center. This phenomenon highlights the challenges traditional markets face in maintaining their appeal amid competition from modern markets and shopping malls. Therefore, it is important to explore factors that may influence consumer purchase intention at traditional markets. This research uses a quantitative approach, with data collection techniques through questionnaires distributed to 100 respondents who are visitors of Segiri Market. The collected data were then analyzed using multiple linear regression with the help of SPSS version 27. The results showed that, partially, the location variable had a significant effect on purchase intention, meaning that a strategic location could enhance the market's appeal to consumers. However, price perception and market atmosphere variables did not show a significant effect on purchase intention on their own. Nevertheless, simultaneously, all three variables (price perception, location, and market atmosphere) had a significant impact on consumer purchase intention. These findings have important implications for market managers and local governments to pay more attention to strategic locations and create a comfortable and attractive market atmosphere. This could increase the appeal of traditional markets, attract more visitors, and ultimately help boost traders' income and support the sustainability of traditional markets as part of the local cultural and economic identity.

I Nyoman Gede Berata Suteja; Anak Agung Ngurah Agung Kresnandra

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

Micro, Small, and Medium Enterprises (MSMEs) in Denpasar City have a strategic role in the regional economy, particularly through job creation and contributions to local income. Despite their potential, many MSMEs still encounter challenges in financial management, which can hinder their development and sustainability. The emergence of information technology offers solutions, including cloud-based accounting systems that provide convenience, efficiency, flexibility, and accessibility—features that are especially beneficial for small business actors. This study aims to explore the factors that influence MSMEs’ interest in adopting cloud accounting systems in Denpasar City. The research uses a quantitative method with a survey approach involving MSME actors who currently use or have the potential to use cloud accounting. The independent variables in this study include personal ability, perceived ease of use, perceived usefulness, and perceived data security risk, while the dependent variable is the interest in using cloud accounting systems. The data were analyzed using multiple linear regression to determine the effect of each factor on the dependent variable. The results show that personal ability, perceived ease of use, and perceived usefulness have a positive and significant influence on MSMEs’ interest in adopting cloud accounting systems. In contrast, perceived security risk has a negative and significant effect, indicating that concerns about data privacy and cyber threats may hinder the adoption of this technology. The findings of this study contribute to the understanding of technology acceptance among MSMEs and highlight the importance of strengthening digital competencies, improving user-friendly system design, and enhancing cybersecurity measures. These insights are expected to support government and developers in formulating appropriate strategies to accelerate digital transformation within the MSME sector, especially in the context of financial technology. The implementation of such strategies can improve business performance and competitiveness among MSMEs in Denpasar and beyond.

Ni Komang Devi Triyanti; Ni Luh Sari Widhiyani

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

Transparent, accountable, and efficient regional financial management is a key responsibility in ensuring good governance. One of the government’s efforts to realize this is through the implementation of an accounting information system known as the Regional Government Information System SIPD, which plays a critical role in planning, budgeting, and financial reporting within local governments. However, the success of SIPD implementation depends not only on the quality of the system itself, but also on the level of user acceptance and usage. This study aims to examine the influence of perceived usefulness, perceived ease of use, and trust on the acceptance of SIPD use at the Regional Financial and Asset Management Agency BPKAD of Karangasem Regency. The sample was determined using non-probability purposive sampling, with 36 employees who use SIPD as respondents. Data analysis was conducted using multiple linear regression analysis. The results indicate that perceived usefulness, perceived ease of use, and trust have a positive effect on SIPD acceptance. This suggests that when the system is perceived to improve performance, productivity, and effectiveness; simplify tasks; be easy to use, understand, and learn; enhance user skills; be trustworthy; and provide security and protection, user interest, satisfaction, and usage frequency will increase. Theoretically, this study supports the Technology Acceptance Model TAM in explaining the influence of perceived usefulness, perceived ease of use, and trust on SIPD acceptance. Practically, the findings can be used as input and evaluation material for further SIPD development.

I Wayan Danil; Ida Ayu Gde Dyastari Saskara

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

This study aims to analyze the influence of business capital, product pricing, and the utilization of e-commerce on the income of micro culinary business actors in Denpasar City. The background of this research is based on the crucial role of micro enterprises in economic development, particularly in the culinary sector, which is one of the largest contributors to the Gross Regional Domestic Product (GRDP) of Denpasar City. Despite the sector's significant growth, increasing competition and uneven adoption of technology remain key challenges in improving business income. This study employs a quantitative approach with an associative research design. The population includes micro culinary business actors spread across the four districts of Denpasar City. The sample was determined proportionally using the proportionate stratified random sampling technique, and respondents were selected using accidental sampling to ensure broad representation. Primary data were collected through direct observation and structured questionnaires, while secondary data were obtained from relevant government institutions such as the Department of Cooperatives and MSMEs and the Central Statistics Agency. The data analysis technique used was multiple linear regression, supported by classical assumption tests (normality, multicollinearity, heteroscedasticity), the F-test to determine the simultaneous influence of the variables, and the t-test to analyze the partial influence of each independent variable on income. The findings indicate that simultaneously, business capital, pricing, and e-commerce significantly influence the income of micro business actors. Partially, each of these variables also shows a positive and significant effect. Business capital provides the foundation for operational activities, pricing affects consumer demand and competitiveness, while e-commerce broadens market reach and improves efficiency. These results highlight the importance of strategic financial management, appropriate pricing strategies, and the adoption of digital platforms to support income growth and sustainability of micro culinary enterprises in Denpasar City.

Enny Istanti; Indriana Kristiawati; Achmad Daengs GS; Anis Yuli Astutik

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

Competition in Indonesia’s business world today compels companies to strategize in order to outperform their rivals. Only those companies that are truly strong, implement competitive strategies correctly, and carry out intensive promotions will succeed. One promotional tool that is expected to directly establish, improve, dominate, or maintain mutually beneficial exchange relationships with customers is personal selling, particularly aimed at encouraging consumers to purchase the offered products.A company’s goal is to obtain maximum profit from its business operations. To achieve this, managerial expertise and capability are required to combine the functions within the company effectively. Personal selling is carried out by the company to introduce its products, influence and inform consumers, so they are encouraged to buy—ultimately increasing sales volume.This study seeks to examine whether personal selling has a significant impact on increasing sales volume at PT. Intermas Tata Trading, Surabaya branch. A qualitative approach is used, supported by both qualitative and quantitative data from the company. Data collection techniques include editing, tabulating, and interviews. Data processing involves simple correlation analysis, simple regression analysis, and t-tests. Hypothesis testing is conducted using statistical analysis with SPSS 16.0.The study results confirm that the hypothesis is true: the personal selling variable (X) has a significant influence on the sales volume (Y) at PT. Intermas Tata Trading, Surabaya. This is evidenced by the t-value (4.005) > t-table (2.228) at a significance level of 0.002. The simple correlation coefficient is 0.785 or 78.5%, indicating a very strong and positive relationship between the independent variable (personal selling) and the dependent variable (sales volume).

Kanaya Trinazwa; Suhaila Husna Samosir; Rukmini Rukmini; Muhammad Dani Habra

International Journal of Management and Digital Sciences 2025 International Forum of Researchers and Lecturers

This study aims to identify and measure the influence of customer relationships, customer satisfaction, and brand image on customer loyalty at Ryandini’s Sweet Chicken Claw business, located in Sei Sijenggi Village, Hamlet III, Perbaungan District, Serdang Bedagai Regency. A quantitative research method was employed, with data collected through observation, documentation, and questionnaires. The questionnaires used a Likert scale as a measurement tool to assess respondents’ opinions accurately. Data analysis was conducted using several stages, including validity and reliability tests, classical assumption testing, and multiple linear regression analysis, processed through SPSS version 22. These methods were used to ensure the validity of the instrument and the consistency of the findings. The research findings demonstrate that customer relationships have a significant and positive effect on customer loyalty. Customers who feel connected and valued by the business are more likely to remain loyal. Likewise, customer satisfaction—reflecting the extent to which customers' expectations are met or exceeded—has a strong and positive influence on loyalty. In addition, the brand image of the business, which encompasses customer perceptions and reputation of the product, also significantly influences loyalty in a positive direction. Furthermore, the simultaneous analysis of customer relationships, customer satisfaction, and brand image shows that all three variables jointly have a significant and positive impact on customer loyalty. This means that enhancing these three factors can strengthen customer retention and long-term commitment. These results provide valuable insights for small business owners in the food and beverage industry. Focusing on building strong relationships with customers, consistently delivering satisfaction, and maintaining a positive brand image are essential strategies to increase loyalty. For Ryandini’s Sweet Chicken Claw and similar businesses, these findings offer practical guidance for developing customer-centered marketing strategies in an increasingly competitive market.

Nur Hazizah; Suhaila Husna Samosir; Melisa Zuriani Hasibuan; Emelia Rahmadany Putri Gami

International Journal of Management and Digital Sciences 2025 International Forum of Researchers and Lecturers

This study was conducted at Bio Live Healthy Home, located in Sei Bamban District, Serdang Bedagai Regency. The primary objective of this research is to determine how lifestyle, reference groups, and consumer attitudes influence the decision to use services offered by the institution. In a rapidly growing health and wellness industry, understanding consumer behavior is essential to improve service quality and increase customer engagement. To achieve the research objectives, the study employed a survey method with a quantitative approach. The target population consisted of service users, and a sample of 92 respondents was selected. Data collection was carried out through a combination of observation, interviews, documentation, and the distribution of structured questionnaires. The questionnaire was designed to capture variables related to lifestyle, reference groups, attitudes, and service usage decisions. Before conducting the main analysis, the data were tested for validity and reliability to ensure that the instrument accurately measured what it intended to measure. Furthermore, classical assumption tests, including normality, multicollinearity, and heteroscedasticity tests, were conducted to confirm the feasibility of using a multiple linear regression model. The analysis was performed using the Statistical Package for the Social Sciences (SPSS) software. The results of the study revealed that lifestyle, reference groups, and attitudes each had a significant and positive influence on the decision to use services at Bio Live Healthy Home. This indicates that individuals with health-conscious lifestyles, influenced by their social environment and holding positive attitudes toward wellness services, are more likely to engage with the services offered. Moreover, these three factors collectively contributed to a meaningful explanation of the variation in consumer decisions. In conclusion, the findings highlight the importance for service providers to consider psychological and social factors when designing marketing strategies.

Diny Wulansari; Mundakir Mundakir

International Journal of Health and Social Behavior 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Employee performance is a critical determinant of service quality and operational success in hospitals. High-performing employees contribute directly to patient satisfaction, service efficiency, and overall institutional reputation. This study investigates the influence of intrinsic and extrinsic motivation on the performance of employees at Petrokimia Gresik Hospital, aiming to provide empirical evidence to guide strategic human resource management in healthcare settings. A quantitative research design was employed, with data collected using structured questionnaires. The respondents consisted of 85 permanent employees selected through simple random sampling, ensuring that the sample fairly represented the hospital's workforce. The questionnaire was designed to measure aspects of both intrinsic motivation (such as self-fulfillment, recognition, and meaningful work) and extrinsic motivation (such as salary, benefits, and job security), along with indicators of employee performance. Data were analyzed using multiple linear regression analysis to examine the individual and joint effects of the motivational variables on performance. The results revealed that both intrinsic motivation (β = 0.532, p < 0.05) and extrinsic motivation (β = 0.487, p < 0.05) had a statistically significant and positive impact on employee performance. The model showed that the combination of these two factors accounted for 68.2% of the variation in employee performance (R² = 0.682), indicating a strong explanatory power. These findings underscore the importance of a balanced motivational strategy in hospital management. Relying solely on financial incentives is insufficient; efforts must also be made to cultivate a positive and fulfilling work environment. Therefore, hospital administrators are encouraged to design integrated motivation programs that address both intrinsic and extrinsic factors to enhance employee engagement, productivity, and ultimately, the quality of healthcare services provided.

Mundakir Mundakir; Diny Wulansari

International Journal of Health and Social Behavior 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Compliance of healthcare and medical personnel with established procedures—particularly Enterprise Risk Management (ERM) Standard Operating Procedures (SOPs)—is crucial for ensuring patient safety, high-quality healthcare services, and the sustainable operation of hospitals. This study analyzes the influence of Organizational Support, Motivation, and the Completeness of ERM SOPs on personnel compliance at Petrokimia Gresik Driyorejo Hospital. A quantitative approach using a survey method was employed. The study population included all healthcare and medical personnel directly involved with ERM SOPs. Through purposive sampling, 85 respondents were selected. Data collection used closed-ended questionnaires tested for validity and reliability. Data were analyzed using multiple linear regression through SPSS version 25. The analysis found that Organizational Support (X1), Motivation (X2), and ERM SOP Completeness (X3) simultaneously had a statistically significant effect on Compliance (Y), with the F-test showing F_calculated > F_table and significance < 0.05. Individually, all three independent variables showed a positive and significant relationship with compliance. Among them, ERM SOP Completeness had the greatest influence, followed by Motivation and then Organizational Support. These findings emphasize that clear, comprehensive, and accessible SOPs are essential in guiding staff behavior and ensuring consistent adherence to risk management protocols. Additionally, motivated employees supported by the organization are more likely to comply with procedures and internal policies. Therefore, organizational strategies should not only focus on developing complete SOPs but also on fostering a supportive work culture and enhancing staff motivation through training, recognition, and leadership support. In conclusion, the study suggests that hospitals aiming to improve compliance with ERM procedures should adopt a holistic approach by investing in SOP development, providing consistent organizational support, and maintaining high levels of employee motivation. These efforts will contribute to better risk mitigation, service quality, and overall hospital performance.

Diana Novita Sari; Sugeng Pradikto

Realisasi : Ilmu Pendidikan, Seni Rupa dan Desain 2025 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This research is motivated by the high rate of early marriage in Pamatan Village, which is a serious social issue and impacts the quality of life of the younger generation. This phenomenon is thought to be influenced by various social factors, including parental education level (X₁), family economic status (X₂), and school dropout rate (X₃). The purpose of this study is to analyze the influence of these three independent variables on the decision to marry early (Y). This study uses an explanatory quantitative approach with an ex post facto design, where the researcher does not intervene on the variables, but rather analyzes the relationships that have occurred. The analysis technique used is multiple linear regression. Data were collected through questionnaires to 100 respondents selected using a purposive sampling technique, namely teenagers or families with a history of early marriage. The results of the analysis show that simultaneously the variables of parental education, economic status, and school dropout rate have a significant influence on the decision to marry early with a calculated F value of 139.302 which is greater than the F table of 2.699 and a significance value of 0.001. Partially, only economic status (X₂) and school dropout rate (X₃) significantly influence the decision to marry early, while parental education (X₁) does not have a significant influence. The Adjusted R Square value of 0.807 indicates that 80.7% of the variation in the decision to marry early can be explained by these three variables. This finding underscores the importance of efforts to improve education and empower family economics as a preventive measure to reduce the rate of early marriage among adolescents in the village.  

Dina Asmita; Lilis Marlina

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

Internal control plays a crucial role in supporting the achievement of an organization's goals. In general, internal control provides significant benefits in securing organizational assets, improving the reliability and accuracy of financial and operational information, and ensuring compliance with applicable policies, regulations, and laws. With effective internal control, an organization can protect its resources from the risk of misuse, fraud, or waste. This research is a quantitative study using multiple regression analysis. The population in this study was all 80 employees of the West Aceh Inspectorate. The number of samples used was calculated using the Slovin formula and random sampling technique, resulting in 45 people as research samples. The quantitative analysis in this study was conducted using the Statistical Product and Service Solution (SPSS) version 26 computer program, which allows for rapid analysis and produces more accurate output. The results of the study indicate that internal audit has a partial significant influence on the effectiveness of internal control at the West Aceh Inspectorate. In addition, the accounting information system also has a partial significant influence on the effectiveness of internal control at the West Aceh Inspectorate. Overall, both internal audit and accounting information systems significantly influence the effectiveness of internal control at the West Aceh Inspectorate. This study underscores the importance of both factors in supporting the achievement of organizational goals and better resource management. Overall, both internal audit and accounting information systems significantly influence the effectiveness of internal control at the West Aceh Inspectorate. This study underscores the importance of both factors in supporting the achievement of organizational goals and more effective and efficient resource management.

Monalia Simanjuntak; Dorlan Naibaho; Meditatio Situmorang; Pestaria Naibaho; Helena Turnip

Jurnal Teologi Injili dan Pendidikan Agama 2025 Sekolah Tinggi Pastoral Kateketik Santo Fransiskus Assisi

The purpose of this study was to determine the effect of the Think Talk Write Cooperative Type model on the motivation to learn Christian Religious Education and Character Education of Class VIII Students of SMP Negeri 2 Siborongborong in the 2024/2025 Academic Year. The method used in this study is a quantitative research method. The population is all Christian students of class VIII of SMP Negeri 2 Siborongborong in the 2024/2025 Academic Year totaling 222 people and a sample of 55 people was determined, namely 25% of the population using random sampling techniques. Data were collected with a positive questionnaire of 40 items, namely 25 items for variable X and 15 items for variable Y. The results of the data analysis showed that there was an influence of the Cooperative Think Talk Write Type model on the motivation to learn Christian Religious Education and Character Education of Class VIII Students of SMP Negeri 2 Siborongborong in the 2024/2025 Academic Year as evidenced by the following data analysis: 1) Analysis requirements test: a) positive relationship test obtained rxy value = 0.584> rtable ( = 0.05, n = 55) = 0.226. b) Significant relationship test obtained tcount = 5.232> ttable ( = 0.05, dk = n-2 = 53) = 2,000. 2) Influence test: a) Regression equation test, obtained regression equation . b) Regression determination coefficient test (r2) = 34.1%. 3) Hypothesis testing using the F test obtained Fcount > Ftable = ( = 0.05, df numerator k = 25, df denominator = n-2 = 55-2 = 53) which is 27.26 > 1.39. Thus Ha is accepted and H0 is rejected.

Nur Ratih Kuntari; Abdi Sugiarto; Cut Nuraini

International Journal of Mechanical, Electrical and Civil Engineering 2025 Asosiasi Riset Ilmu Teknik Indonesia

Slums are one of the biggest challenges in sustainable urban development. In the midst of the government's efforts to run a program to handle slum organizations, the issue of miscarriage after physical intervention often goes unnoticed. This study aims to stop the slum management program in Tegal Sari Mandala II Village, with a Mixed Methods approach that combines linear multiple quantitative regression analysis and a qualitative descriptive approach.The results show that community participation has a significant effect on poverty programs, while infra-structure quality has not shown a statistically strong relationship. Qualitative findings support these results, where residents feel more attached to the programs they have followed in the past. Meanwhile, a number of infrastructures that are not in accordance with needs are considered less effective in supporting sustainability. This study concludes that the desire of the program is not only determined by technical aspects, but also by social, institutional, and cultural factors that are intertwined. Strategic recommendations include strengthening participation, improving design based on local needs, and integration with spatial policies.

Muhamad Dimas Pangestu; Saring Suhendro

Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of the level of implementation of accrual-based International Public Sector Accounting Standards (IPSAS) on the fiscal transparency of the central government. In addition, this study also examines the differences in the level of IPSAS implementation among OECD, non-OECD, and BRICS countries. The study sample consisted of 20 countries selected through a purposive sampling technique based on three main criteria: (1) the central government has used accrual-based financial reports, either partially or fully; (2) the country has implemented IPSAS for more than five years; and (3) the country is listed in the Open Budget Survey. This study uses panel data covering the years 2015, 2017, 2019, 2021, and 2023. The independent variable in this study is the level of implementation of accrual-based IPSAS as measured by three main indicators: commitment to accruals, accrual reporting, and accrual policies. Meanwhile, the dependent variable, fiscal transparency, is measured using the Open Budget Index score, which reflects the level of openness of the central government budget to the public. The analysis was conducted using panel data regression with a random effects model approach. The results show that the level of accrual-based IPSAS implementation has a positive effect on fiscal transparency, but this effect is not statistically significant. However, there are significant differences in the level of IPSAS implementation among OECD, non-OECD, and BRICS countries. This finding indicates that IPSAS implementation in various countries is influenced by different institutional factors and fiscal capacities, thus requiring strong institutional support to promote more effective fiscal openness.

Isroi Isroi; Ramdhani Rahman

Mutiara Pendidikan dan Olahraga 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to determine the extent to which mental ability influences volleyball underhand passing skills and strategies for improving them in seventh-grade students at MTs SA Atholibiyah Bumijawa. The mental abilities studied included learning motivation, concentration, and self-confidence, as all three are considered important factors in supporting sports performance. The study used an experimental survey method with a correlation approach. The sample was determined through a purposive sampling technique, meaning only students who were actively involved in volleyball learning were included as respondents. The research instruments included a questionnaire to measure students' mental ability levels and an observation sheet to assess underhand passing skill practice. Data analysis was conducted using a correlation test to identify the relationship between mental ability and underhand passing skills, and regression analysis to measure the magnitude of the effect. The results showed a significant effect of mental ability on underhand passing skills. Students with high learning motivation tend to be more enthusiastic and consistent in practicing. Good concentration enables students to control movements, maintain balance, and manage timing when passing. In addition, strong self-confidence encourages students' courage in making decisions and reduces technical errors. This results in passing skills with more accuracy, control, and optimal timing. Improving strategies that can be implemented include structured training with the use of assistive devices to enhance technique, providing motivation and positive feedback from teachers to maintain enthusiasm, and focused training such as game simulations to strengthen concentration. The findings of this study confirm that mental development plays a crucial role in learning sports skills, particularly volleyball, thereby improving both the quality of learning and student achievement.

Yusuf, Aisya Nur Aulia; Nurdiniyah, Elsa Sari Hayunah; Amalia, Norma

Jurnal Elektronika dan Komputer 2025 STEKOM PRESS

This study presents a machine learning approach for predicting the dimensions of microstrip antenna slots based on antenna performance parameters such as frequency, gain, directivity, return loss (S11), radiation efficiency, and VSWR. A two-phase methodology was employed. In the first phase, ten regression algorithms were evaluated, and Random Forest was identified as the most effective model based on Mean Absolute Error (MAE) and R-squared (R²) scores. In the second phase, hyperparameter tuning was conducted using Grid Search to further improve the model’s performance. The optimized Random Forest model demonstrated consistent improvements in predictive accuracy, with R² values increasing across all output variables. These results indicate that the combination of regression-based modeling and systematic hyperparameter tuning is effective for capturing complex relationships in antenna design tasks. The proposed approach offers a promising data-driven alternative for geometric prediction in microstrip antenna development, particularly when analytical models are insufficient.