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Dwi Sukmajati; Prita Andini

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

This study aims to examine and analyze the effect of fraud hexagon to fraudulent financial statements. Fraud hexagon consists of pressure is proxied by financial stability, opportunity is proxied by ineffective monitoring, rationalization is proxied by change of auditor, capability is proxied by change of director, arrogance is proxied by frequent number of ceo’s picture and collusion is proxied by government projects. This study uses a sample of healthcare sector companies listed in Indonesia Stock Exchange (IDX) during the 2019- 2023 period with a total sample of 18 companies and uses a purposive sampling technique. The analytical tool used in this study is logistic regression. The results of this study indicate that change of director and government projects has a negative effect on the financial statement fraud, while financial stability, ineffective monitoring, change of auditor and frequent number of ceo’s picture do not effect the financial statement fraud.

Mohamad, Puja; Mahmud, Melizubaida; Dama, Maya Novrita; Hafid, Radia; Damiti, Fatmawaty

International Journal of Studies in International Education 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

The purpose of this study is to find out whether there is an influence of the use of practicum modules on the understanding of students of the Department of Economics Education, Faculty of Economics and Business, Gorontalo State University in using the MYOB application. This study uses a descriptive quantitative approach with a sample of 58 people. The instruments used are questionnaires and test questions. The data analysis technique used is simple linear regression analysis. Based on the results of data analysis, it was found that there was a significant influence of the use of the practicum module on the understanding of students of the Department of Economics Education, Faculty of Economics and Business, Gorontalo State University in using the MYOB application. The influence of the practicum module on the understanding of students of the Department of Economics Education, Faculty of Economics and Business, Gorontalo State University in using the MYOB application is 37.5% and the remaining 62.5% is influenced by other variables that are not examined in this study.

Muhammad Ridwan; Yulia Nor Frasisska; Rima Melati; Firza Agung Prakoso

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study explores the views of high school/vocational school students in Pasuruan City regarding the employment contract system and its impact on their readiness to enter the world of work. With a quantitative approach and survey method, this study involved 54 grade XI students who were selected using the purposive sampling technique. Data collection was carried out through a closed questionnaire, while data analysis used simple linear regression. The results of the analysis showed that students' perception significantly affected their readiness to work, with a regression coefficient of 0.748 and a significance value of 0.000 (p < 0.05). An R Square value of 0.500 indicates that 50% of the variation in job readiness can be explained by students' perception of the employment contract system. The regression assumption test showed that the data met the requirements of normality, homoscedasticity, and no autocorrelation was found. The results of this study highlight the importance of providing a deeper understanding of the employment contract system to increase students' readiness to face the world of work.

Fitri Suci Ramadhani; Abd. Rahim; Sri Astuty; Diah Retno Dwi Hastuti; Irwandi Irwandi

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

This research focuses on exchange rate fluctuations in Indonesia during the period of 2005 to 2023, influenced by various economic factors, primarily monetary policy and international trade dynamics. Exchange rate instability is a major concern because it can impact the national economy, including export competitiveness and macroeconomic stability. Consequently, the purpose of this research is to dissect the relationship between interest rates, export values, and wide money as it pertains to currency swings.  This study takes a quantitative approach by analyzing the relationship between the dependent and independent variables via multiple linear regression.  World Bank, International Monetary Fund, and Statistics Indonesia yearly time series data from 2005 to 2023 is used.  The findings show that broad money, interest rates, and export values significantly impact the swings in the Indonesian currency.  According to the findings of the multiple linear regression analysis, Interest rates and broad money have a positive and statistically significant effect on changes in exchange rates, but export values have a negative and statistically significant effect. The implications of this research emphasize the importance of appropriate interest rate policies and balanced broad money management to maintain exchange rate stability. Future researchers are advised to include global variables and more complex analysis methods.

Rusliadi Rusliadi; Mohamad Sofie

Journal of New Trends in Sciences 2025 CV. Aksara Global Akademia

Digital lifestyle has become an integral part of university students' daily lives, involving the use of social media, digital devices, and digital content consumption. The development of digital technology has positive impacts, facilitating easy access to information and social interactions. However, excessive use can lead to digital stress, which negatively affects students' mental health. This study aims to identify the key factors influencing students' digital lifestyles and analyze their relationship with stress levels. A quantitative approach with a survey method was employed, using a questionnaire to measure digital lifestyle, including social media usage frequency and digital device interaction duration, along with the Perceived Stress Scale (PSS) to measure students' stress levels. The factor analysis results show that social media usage and prolonged interaction with digital devices are significant factors contributing to students' stress. Furthermore, sleep disturbances and social anxiety were identified as other significant factors associated with increased stress. The multivariate regression analysis confirmed that students who spent more time on social media reported higher stress levels, associated with social anxiety and sleep disturbances caused by digital addiction. This study suggests the importance of managing digital device usage and raising students' awareness of the negative impacts of excessive social media use. The findings imply the need for support from universities and mental health organizations to provide interventions that help students manage their digital lifestyles, reduce stress, and improve their mental well-being.

Nahason Sitohang; Maria Fransiska Laim Onggur

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

the purpose of this research is to find out how much influence competition has on sales at warung koki street street. The formulation of the problem in this research includes whether price, place, promotion, distribution, people, process and product influence sales at warung koki kaki lima cakung. This research is field research with descriptive quantitative research methods. Primary and secondary data sources. Data collection techniques use observation, questionnaire and documentation methods. The sample in this research was 99 consumers of warung koki street street, who then analyzed the data using validity tests, reliability tests, normality tests and simple linear regression.   The competition variable (x) has a significant influence on sales at the cakung street food stall, east jakarta. It can be seen that tcount is = 2.670> ttable is = 2.024, so it can be concluded that ha is rejected and ha is accepted. Based on the research results by comparing the fcount>ftable values, it was obtained that it was 7.131 > 4.10, which means positive. Meanwhile, a p-value of 98 was obtained in the sig column, 0.011 < 0.05, meaning it is significant. So it can be concluded that competition can have a significant positive effect on sales at warung koki kaki cakung.  

Siska Mariana; Khotim Fadhli

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

Job satisfaction in a company has an important impact, not only for employees, but also for the company itself. Job satisfaction is an important aspect to support work productivity. Given that each employee has different characteristics, the level of job satisfaction also varies, and these differences can have various impacts. This study aims to examine how workload and work compensation affect the level of employee job satisfaction. The population and sample were 81 employees of CV. Soso Alsera Murni Jombang, using a saturated sample technique. This study applies a quantitative approach through the distribution of questionnaires and analyzed using multiple linear regression. The results of the study revealed that workload had no effect on job satisfaction, while compensation had a positive and significant effect on job satisfaction. Simultaneously, workload and work compensation had a significant effect on employee job satisfaction at CV. Soso Alsera Murni Jombang.

Priska Oktaviani Zai

Pengharapan : Jurnal Pendidikan dan Pemuridan Kristen dan Katolik 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to determine how big the relationship between the influence of mentors in reducing loneliness for students living in the dormitory of the Jakarta Ecumenical Theological College. This study uses quantitative research methodology and uses a survey research design. This study has a population of 110 people with a sample size of 84 people consisting of students living in dormitories. This study uses the Isaac and Michael table with a 5% error rate. In this study, researchers collected data by distributing questionnaires in the form of questionnaires and this data was analyzed using computer programs, namely Ms. Excel and SPSS 20.0 for windows. Based on the results of the hypothesis test that the researcher has conducted, this study shows that there is a significant relationship between the influence of loneliness in reducing loneliness experienced by students living in dormitories with the results of the linear regression test of 55.2% with an r square of 0.552. This can indicate that there is an influence of mentors in reducing loneliness in students of the Jakarta Ecumenical Theological College who live in dormitories.

Rodatul Jannah; Gita Syawla Indah Fitri; Rahmatul Ulfa; Hanny Rufaidah Damra

Jurnal Publikasi Ilmu Psikologi. 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Gratitude is an important aspect and a strong foundation for creating a healthy life, both physically and mentally. Moreover, in going through the transition phase, new students certainly need aspects that can keep them physically and psychologically prosperous. This research aims to see the influence of gratitude on the psychological well-being of students who are still in their first year of study. This research method is a correlational quantitative method, with the number of subjects being 101 first year Psychology students at Padang State University. There are two measuring instruments used, namely the gratitude measuring instrument and the psychological well-being (SPWB) measuring instrument. Based on the data analysis carried out, it was found that the F value of the data was 97.787 with a significance level of 0.000 < 0.05, so that the regression model can be used to predict psychological well-being variables or in other words there is an influence of gratitude on psychological well-being. Furthermore, it is known that the R square is 0.497, meaning that 49.7% of gratitude can influence psychological well-being and 50.3% is influenced by other factors. So it can be concluded that gratitude influences the psychological well-being of first year Psychology students at Padang State University.

Didik Hadi Santosa; Bewa Dangu Wole; Detriana Imeriet Nenobais

Jurnal Ilmu Kesehatan 2025 Lembaga Pengembangan Kinerja Dosen

Good governance for hospitals is the first step that can be taken to be able to follow the rules that change and will always change. Patients as health service users that after the patient uses the services of the hospital, the patient will compare the quality of service expected by the patient with what they actually receive. The purpose of this study is to determine the influence of good governance and hospital service quality on patient satisfaction at HVA Toeloengredjo Pare Kediri Hospital. This study is a quantitative research with data analysis using multiple linear regression. The number of samples used was 32 patients. The results of the study showed that good governance had an effect on patient satisfaction by data analysis obtained a significant value of 0.000 < 0.05 and tcal>ttable, H0 was rejected and H1 was accepted, which means that good governance has a positive and significant influence on patient satisfaction. While the significant value is 0.019 < 0.05 and the tcal>ttable, H0 is rejected and H2 is accepted, which means that the quality of service has a positive and significant influence on patient satisfaction. From the results of data processing, it is known that the significant value is 0.000 < 0.05 and the tcal>ttable, H0 is rejected and H1 is accepted, which means that good governance and service quality have a positive and significant influence on patient satisfaction at HVA Toeloengredjo Pare Kediri Hospital.    

Ainah Munawaroh; Mirza Anindya Pangestika

Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah (JUPIEKES) 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The purpose of this study is to determine and analyze the effect of Current Ratio (CR) and Debt to Asset Ratio (DAR), to Return on Asset (ROA) at PT. Unilever Indonesia Tbk. This research method is quantitative. The population and sample of this study are quarterly financial reports at PT Unilever Indonesia Tbk in 2014-2023. The data for this study are secondary data using the official website of PT Unilever Indonesia Tbk, namely www.unilever.co.id. The sample in this study has 40 financial reports taken using saturated sampling techniques. Data analysis in the study uses multiple linear regression analysis using the SPSS 22 application. The results of the study show that partially and simultaneously the Current Ratio and Debt to Asset Ratio variables have an effect on Return on Assets. With a determination coefficient value of adjusted R Square of 0.379. This shows that 37.9% of the Return on Asset variable can be explained by the Current Ratio and Debt to Asset Ratio variables.

I Dewa Ayu Thiasita Pitaloka; Yunus Purnama

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

The aviation industry in Indonesia has experienced rapid growth in line with the increasing demand for air transportation. One of the key aspects of airline service is the check-in process, which serves as the first interaction between passengers and the airline and plays a role in shaping the customer experience. This study aims to analyze the impact of check-in counter service quality on passenger satisfaction with Super Air Jet at Sultan Aji Muhammad Sulaiman (SAMS) Sepinggan International Airport, Balikpapan. This research employs a quantitative approach using a survey method, involving 100 passenger respondents who have used Super Air Jet at least once and are aged between 17 and 40 years. The survey was conducted at Sultan Aji Muhammad Sulaiman (SAMS) Sepinggan International Airport, Balikpapan. Data analysis was performed using validity tests, reliability tests, classical assumption tests, simple linear regression, T-tests, and the coefficient of determination (R²). The results of the study indicate that the quality of check-in counter service has a positive and significant impact on passenger satisfaction. The simple linear regression test shows a regression coefficient value of 0.351 with a correlation value of 0.942. Additionally, the T-test results show a calculated t-value of 20.931, which is greater than the critical t-value of 1.660, with a significance level of 0.000 < 0.05, thereby supporting the research hypothesis. Based on these findings, it can be concluded that improving service quality at the check-in counter plays a crucial role in enhancing passenger satisfaction.

Raul Jordan Reevhandy Lau; Apollo Daito

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

This study examines the phenomenon of delays in the delivery of financial reports (audit report lag) which can cause negative reactions from investors and other users of financial reports. This delay is often seen as a bad signal and can indicate stock price fluctuations. Variables studied in this study include financial distress, profitability, and audit quality and their effects on audit report lag. This study uses objects in the form of manufacturing companies listed on Indonesia Stock Exchange (IDX) in period 2018-2022. The study population includes all manufacturing companies, and the sample was selected using a purposive sampling technique, which resulted in 50 companies as samples with a total of 250 observation data. The method used in this study is quantitative analysis with a statistical approach using multiple linear regression run on the SPSS version 25 program. Tests were conducted to determine the effect of financial distress, profitability, and audit quality on audit report lag. The results showed that financial distress has a positive effect on audit report lag, while profitability and audit quality have a negative effect on audit report lag.

Setyobudi Setyobudi

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

This study aims to determine the effect of cash turnover, inventory turnover and accounts receivable control on company liquidity. The data used are the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023 which are published via www.idx.com. The number of samples used was 42 companies. The method used in this research is quantitative method, while the data is analyzed using descriptive statistics, classical assumption test and multiple linear regression. The results showed that negative cash turnover had no effect on liquidity, negative inventory turnover had no effect on liquidity and negative accounts receivable control had no effect on liquidity.

Alfian Dwi Cahya

Jurnal Strategi Bisnis Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The farm shop is still considered one of the business sectors that can bring in a lot of profit. Therefore, this research aims to determine the level of service quality, price and location on customer satisfaction at the Al Mubarok Wonodadi Agricultural Shop, Blitar Regency. This study used a non-probability sampling method, namely a saturated sample with a sample of 143 respondents and also used the help of the SPSS application program. The analysis technique used is validity test instrument test, reliability test, classic assumption test, multiple regression test, t test, F test, test of the coefficient of determination. The results of this study indicate that product quality has a partially significant positive effect on customer satisfaction at Al Mubarok Wonodadi Farm Shop, Blitar district, this can be seen from the significant t value of 0.00 <0.05 and service quality, price and location has a partially significant positive effect on customer satisfaction at Al Mubarok Wonodadi Agricultural Shop, Blitar Regency, this can be seen from the significant t value of 0.00 <0.05, while simultaneously service quality, price and location have a significant influence on consumer satisfaction at Al Mubarok Wonodadi Agricultural Shop, Blitar Regency, this can be seen from the significant F value of 0.00 <0.05.

Maulidya Edelweis; Purwatiningsih Purwatiningsih; Ratih Setyo Rini

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

This study aims to analyse the influence of flash sales and free shipping on consumer purchasing decisions for Shopee products. The research was conducted from October to December with a quantitative approach, involving 100 respondents as a sample. Data analysis includes data quality tests, classical assumption tests, hypothesis tests, multiple regression analysis, and determination coefficient tests with IBM SPSS 25 software. The results of the partial test showed that flash sale (X1) had no significant effect on consumer purchase decisions (Y) with a T value of -0.996 < 1.661 and a significance of 0.322 > 0.05. On the contrary, free shipping (X2) had a significant effect on consumer purchase decisions (Y) with a T value of 5.982 > 1.661 and a significance of 0.000 < 0.05. The F test shows that simultaneously flash sale (X1) and free shipping (X2) have a significant influence on consumer purchase decisions (Y) with an F value of 17.947 > F table 3.090 and a significance of 0.000 < 0.05. These results indicate that the two variables together have a positive influence on consumer purchase decisions on Shopee products.  

Junia Rahmawatiara; Purwatiningsih Purwatiningsih; Ratih Setyo Rini

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

This study aims to analyze the impact of service quality and promotion on customer satisfaction at Alfamart in Depok City. The research uses a quantitative approach with data collected through questionnaires filled out by 100 respondents. Data analysis techniques include data quality tests, classical assumption tests, multiple linear regression analysis, hypothesis testing, and coefficient of determination tests using IBM SPSS version 25. The results of the T-test indicate that service quality (X1) has a significant impact on customer satisfaction (Y), with a t-value of 2.851 > 1.661 and a significance value of 0.005 < 0.05. Meanwhile, promotion (X2) does not show a significant effect on customer satisfaction (Y), with a t-value of 6.938 > 1.661 and a significance value of 0.000 < 0.05. The F-test shows that, simultaneously, service quality and promotion have a significant effect on customer satisfaction (Y), with an F-value of 84.772 > F-table 3.090 and a significance value of 0.000 < 0.05. Based on the coefficient of determination test, it is found that 63.6% of customer satisfaction is influenced by service quality and promotion, while the remaining percentage is influenced by other factors.  

Helsa Nasution; M. Agung Rahmadi; Luthfiah Mawar; Nurzahara Sihombing

Jurnal Riset Ilmu Farmasi dan Kesehatan 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

This meta-analysis evaluates the effectiveness of community-based interventions in addressing complex trauma among children in Gaza through a systematic analysis of 42 studies (N=4,873) published between 2010 and 2024. The findings reveal a significant treatment effect (g=0.78, 95% CI [0.65, 0.91], p<.001) with moderate heterogeneity (I²=68%). School-based interventions demonstrate the greatest effect (g=0.89), followed by family interventions (g=0.76) and peer-group interventions (g=0.65). Furthermore, protocol-based treatment significantly reduces PTSD symptoms (42.3%), anxiety (38.7%), and depression (35.2%) among children in Gaza. Moderator analysis identifies intervention duration (β=0.34, p<.01) and family involvement (β=0.29, p<.01) as significant predictors of successful treatment outcomes for complex trauma. Lastly, meta-regression results indicate a linear relationship between intervention intensity and symptom improvement (R²=0.45, p<.001). These findings expand on previous research by Thompson et al. (2021) and Al-Krenawi (2022) by identifying specific effective intervention components within the Gaza context. Additionally, the discovery that a phased approach integrating community support with protocol-based treatment yields optimal outcomes presents a novel contribution not previously addressed in meta-analyses.

Yohana Tindaon; Hari Subagio

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

This study aims to examine the Influence of Leadership Style, Work Environment, and Rewards on Employee Performance at Lulu Hypermarket Department Store BSD Tangerang Branch. The method used is multiple linear regression analysis method using SPSS software version 22. And the technique used is Non Probability Sampling with saturated sampling type. The results of this study indicate the regression value is Y = 34.997 + 0.401 X1 -0.409 X2 +0.082 X3 + ε That Leadership Style (X1) has a significant effect on Employee Performance, This shows the importance of the role of a leader/manager in improving employee performance to achieve organizational goals. Work Environment (X2) has a negative and significant effect on Employee Performance, This shows that an unsupportive Work Environment can reduce Employee Performance. While Rewards (X3) have no effect and are not significant on Employee Performance (Y), Recognition or giving gifts is still very important to improve Employee Performance. The contribution of the three independent variables R2 is 33.3% to Employee Performance (Y) and the remaining 66.7% is influenced by other factors.

Nurzahara Sihombing; M. Agung Rahmadi; Helsa Nasution; Luthfiah Mawar

Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan 2025 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

This study analyzes the intergenerational transmission of war trauma across three generations of Palestinian families through a systematic meta-analysis of 47 longitudinal studies (1948–2024), comprising 12,873 participants. The findings confirm a PTSD prevalence rate of 73.4% in the first generation (n=4,291), 61.2% in the second generation (n=4,582), and 48.7% in the third generation (n=4,000). Furthermore, hierarchical regression analysis reveals a significant correlation between the severity of first-generation trauma and its manifestation in subsequent generations (r=0.68, p<0.001). The most dominant intergenerational trauma symptoms include anxiety (89.3%), depression (82.1%), and attachment disorders (76.5%). Structural equation modelling identifies three primary mediators of trauma transmission: parenting patterns (?=0.59), family trauma narratives (?=0.47), and epigenetic factors (?=0.41). Consequently, this study extends the findings of Danieli et al. (2016) on intergenerational trauma mechanisms and contributes to Kellermann's (2013) theoretical model on protective factors in trauma resilience. Unlike previous research by Hassan (2019), which focused on two generations, these findings reveal an adaptive pattern in the third generation through the development of collective resilience (82.3%) and positive coping strategies (77.8%), offering a novel perspective on the potential for intergenerational trauma healing in the context of prolonged conflict.