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Yuli Rahmadini; Fadila Lailatul Isttianah; Lidya Yuliani

Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebidanan 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

This study aims to determine the effect of academic self-efficacy on academic performance in the 2021 intake of students at Padang State University. Academic self-efficacy is an individual's belief in their ability to complete academic tasks, which is believed to play a significant role in determining student academic achievement. This study used a quantitative approach with a survey method, involving 55 respondents as a sample. Data collection was carried out through a questionnaire using a Likert scale to measure students' academic self-efficacy levels, as well as data collection on their Grade Point Average (GPA) as an indicator of academic performance. Data analysis was carried out using the SPSS program, through several testing stages, namely instrument validity and reliability tests, and simple linear regression tests to determine the effect of independent variables on the dependent variable. The results of the analysis indicate a positive and significant influence between academic self-efficacy and academic performance. This is evidenced by the regression coefficient value of 0.009, with a calculated t-value of 15.278, which is greater than the t-table of 2.266, and a significance value of 0.006, which is less than 0.05. These findings indicate that the higher a student's level of confidence in their academic abilities, the better their academic achievement. Therefore, developing academic self-efficacy can be an important strategy for improving the quality of learning and student academic achievement.  

Monika Monika; Rara Dilla Permatasari; Nadia Salim Bin Usman; Ulhamdiati Ulhamdiati; Edy Susena

Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebidanan 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

The implementation of Electronic Medical Records (EMR) represents a major advancement in health information systems, playing a vital role in improving service efficiency, data security, and the quality of medical documentation. This study utilizes a literature review approach to assess EMR implementation in hospitals by analyzing findings from 20 relevant journals. Literature sources were obtained from indexed national scientific publications, with a focus on the benefits, challenges, and critical success factors of EMR adoption. The results reveal that EMR use can enhance service efficiency by up to 40%, expedite medical decision-making, and increase the accuracy of patient data. Additionally, EMR reduces the risk of data loss, facilitates coordination among healthcare professionals, and supports more effective integration of medical information. Despite these benefits, EMR implementation encounters several challenges, such as inadequate technological infrastructure, resistance from some healthcare personnel toward digital systems, and the need for ongoing training to ensure optimal use. If not addressed properly, these barriers may limit the system’s effectiveness. Key factors influencing successful implementation include strong management commitment, early involvement of end-users during the planning phase, and system flexibility to meet specific clinical requirements. Therefore, EMR implementation should adopt a holistic approach that integrates human resource readiness, technological capacity, and clear regulatory frameworks. With well-structured strategies, consistent institutional support, and comprehensive training programs, EMR has the potential to be a driving force in the digital transformation of healthcare. This transformation can lead to sustainable improvements in service quality, patient data security, and operational efficiency in hospital settings.

Farah Maulida Afanin; Arik Susanti

International Journal of Multilingual Education and Applied Linguistics 2025 Asosiasi Periset Bahasa Sastra Indonesia

This study also highlights the importance of ongoing professional development for pre-service teachers, emphasizing that preparation for handling diverse classroom needs is crucial for effective DI implementation. Pre-service teachers identified the need for more targeted training in understanding students' individual learning styles and needs, especially when dealing with large classrooms and limited resources. The findings also suggest that collaborative learning among educators, through workshops and peer mentoring, plays a significant role in overcoming the challenges of DI. In addition, institutional support was identified as a key factor in facilitating the effective use of DI. Participants reported that a lack of resources, such as teaching aids and time, was a primary barrier to the full implementation of DI. Schools and educational institutions were urged to provide more resources and structured support systems to enable teachers to tailor their teaching methods to accommodate the varying abilities of their students. Furthermore, the integration of technology was highlighted as an effective strategy to differentiate instruction, allowing teachers to cater to diverse learning needs in a more flexible and engaging manner. For instance, digital tools such as learning management systems and interactive applications were utilized by some participants to create personalized learning paths for students, fostering both engagement and motivation. These strategies not only helped overcome some of the limitations faced by the teachers but also allowed students to engage more actively with the learning material. Ultimately, this study emphasizes that the successful implementation of Differentiated Instruction requires a collaborative effort between pre-service teachers, their educational institutions, and ongoing support systems.

Warlan Sukandar

ARDHI : Jurnal Pengabdian Dalam Negri 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This community service activity aims to improve the competence of TPQ (Al-Qur'an Education Park) and MDT (Madrasah Diniyah Takmiliyah) teachers throughout Padang City in teaching the Qur'an effectively. The background to this activity is the fact that many TPQ and MDT teachers have not received adequate pedagogical training. As a result, the Qur'an learning they conduct tends to be monotonous and less interesting for children, thus reducing students' interest and understanding of the Qur'an. This training was conducted over two days with a participatory approach involving 100 participants from various TPQ and MDT institutions in Padang City. The material presented in the training included active learning methods that can activate student participation in class, the use of simple, easy-to-implement teaching media, and Islamic character building strategies that aim to shape noble morals in students. The training results showed a significant increase in the participants' teaching knowledge and skills, where they better understand more interesting and interactive teaching methods. In addition, participants' motivation to continue improving the quality of their teaching also increased. One of the important achievements of this training was the formation of a network among TPQ and MDT teachers that can serve as a forum for sharing good practices in teaching the Quran, so that teachers can learn from each other and improve the quality of their teaching together. The conclusion of this activity is that training designed with the right approach can have a real impact on improving the quality of Quran teaching in TPQ and MDT. Therefore, this activity provides recommendations to TPQ-MDT managers, the community, and the government to continue supporting the development of teacher competencies on an ongoing basis. In addition, it is recommended that further research further examine the impact of learning on student development in terms of knowledge and character.

Dea Puspita; Endad Musadad

Moral : Jurnal kajian Pendidikan Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Globalization has had a significant impact on various aspects of life, including the realm of religion, particularly in the field of hadith interpretation. For centuries, hadith interpretation was based on historical context, established scientific methods, and the authority of scholars as the primary reference. However, the rapid and geographically boundless connection of Muslims worldwide has brought new and complex challenges. These changes have not only affected the way scholars and historians understand classical texts but have also expanded the space for discussion into the public sphere through digital technology. This research aims to examine in depth how globalization influences the process of hadith interpretation in the contemporary era. The focus of the study includes changes in methodological approaches to interpretation, shifts in understanding of classical texts, and the influence of cross-cultural interactions and the development of digital media on shaping more pluralistic religious perspectives. The rapid flow of information enables the exchange of views across countries, schools of thought, and cultures, creating opportunities for enriching insight, but also potentially giving rise to interpretations that deviate from traditional principles. The results of this research are expected to provide a more comprehensive understanding of the positive and negative impacts of globalization on hadith interpretation. On the positive side, globalization can facilitate access to literature, encourage interfaith dialogue, and revitalize the Islamic intellectual tradition on a global scale. However, on the negative side, globalization also risks the desires of scholarly authorities, giving rise to instant interpretations without a strong methodology, and increasing the potential for conflicting understandings. These findings are expected to be relevant for understanding contemporary social, cultural, and political dynamics, as well as contributing to efforts to construct contextual interpretations of hadith while remaining anchored in solid scientific principles.

Cacang Cacang; Siti Qomariyah; Ridwan Hermawan; Nawil Hadad

Reflection : Islamic Education Journal 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The moral crisis and low religious understanding among the younger generation pose a major challenge in shaping national character based on Islamic values. This phenomenon is increasingly complex amidst the rapid flow of globalization and technological advances that have led to individualistic, materialistic lifestyles far from the principles of Islamic law. In this context, religious education plays a central role as a moral and spiritual bulwark. This study aims to determine the role of Madrasah Diniyah (Islamic religious schools) in improving the mastery of Islamic religious knowledge and shaping the Islamic personality (syakhsiyah Islamiyyah) of students. This study uses a descriptive qualitative approach, with data collection techniques through observation, in-depth interviews, and documentation at one of the Madrasah diniyah. The focus of the study is directed at the learning process covering the Qur'an, aqidah, fiqh, and morals, and how this process contributes to the formation of Islamic character in students. The results show that Madrasah Diniyah plays a strategic and significant role in shaping a generation that not only understands religious knowledge but is also able to implement Islamic values in everyday life. This success is supported by several factors, including the quality of competent and exemplary teachers, a structured and contextual curriculum, and good interpersonal relationships between teachers and students. Furthermore, support from parents and the surrounding community is also crucial in strengthening the internalization of Islamic values. Thus, Islamic schools (madrasah diniyah) can function as a vital partner in the Islamic education system, developing a generation with character, noble morals, and a commitment to Islamic teachings from an early age. These findings reinforce the urgency of strengthening religious educational institutions amidst the challenges of the times.

Nurwati Nurwati

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

This study aims to analyze various factors that influence employee performance at Coffee Coftea Kendari. Specifically, this study examines (1) the influence of the work environment on employee performance, (2) the influence of work discipline on employee performance, (3) the influence of the work environment on employee performance, (4) the influence of work discipline on employee performance, (5) the influence of work motivation on employee performance, (6) the influence of the work environment on employee performance through work motivation, and (7) the influence of work discipline on employee performance. The results of the study indicate that the work environment has a positive and significant effect on employee performance at Coffee Coftea Kendari. This means that the better the work environment provided, the higher the employee performance. However, the work environment does not have a significant effect on work motivation. This shows that although a comfortable work environment can improve performance, work motivation factors are more influenced by other variables, such as work discipline. Work discipline has been shown to have a positive and significant effect on work motivation and employee performance. This shows that employees who have high work discipline tend to have a stronger motivation to work well, which in turn improves their performance. Work motivation was also found to have a positive and significant influence on employee performance, confirming that high motivation can encourage employees to improve their productivity and work quality. Furthermore, this study also found that work motivation only significantly mediated the effect of work discipline on employee performance, but did not mediate the effect of the work environment on employee performance. This means that although work motivation plays an important role in improving performance influenced by work discipline, motivation does not act as a mediator linking the work environment to employee performance.

Siti Nurul Kholillah; Azizah Salzabila; Hesti Kusumaningrum

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

In an increasingly complex and dynamic global landscape, strategic leadership plays a pivotal role in ensuring organizational resilience and sustainable growth. This study seeks to provide a meaningful contribution to the development of leadership strategies aimed at fostering both learning-oriented and ethically grounded organizations. Adopting a literature review approach, the research synthesizes a range of scholarly works to explore in depth the leadership practices that facilitate continuous learning while embedding ethical principles into organizational operations and culture.The analysis reveals that the essence of effective strategic leadership lies in the capacity to navigate rapid changes, exercise authority with wisdom, and cultivate a culture of integrity. Leaders who can anticipate and adapt to environmental shifts, while maintaining transparency and fairness, are better positioned to build trust and commitment within their organizations. Additionally, strategic leadership is found to be instrumental in shaping an environment that nurtures collaboration, stimulates innovation, and incorporates ethical considerations into all levels of decision-making.The findings underscore that leadership strategies must not only address operational and competitive challenges but also prioritize moral responsibility and collective well-being. This dual focus enables organizations to remain agile while preserving their ethical identity, thus strengthening their reputation and long-term sustainability.Ultimately, the study offers practical recommendations for leaders, particularly in the public and educational sectors, to design adaptive organizational systems rooted in ethical values. By integrating learning processes with moral governance, leaders can create a synergistic and sustainable framework that supports both organizational performance and societal trust, ensuring relevance and resilience in the face of continual change.

Tri Puji Rahayuningsih; Mulyono Mulyono; Dian Candra Dewi

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

This study aims to comprehensively examine the effect of service quality and customer value on customer satisfaction, while also exploring the role of trust as a moderating variable. The focus of the research is on participants of the Digital Marketing Independent Internship at PT Satukelas Adhyapana Nusantara, Jakarta. An explanatory quantitative approach was employed, involving 87 respondents selected through purposive sampling. The collected data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS 4 software. The results indicate that both service quality and customer value have a significant positive effect on customer satisfaction. Trust was also found to have a direct effect on satisfaction. However, the moderating role of trust was significant only in the relationship between service quality and customer satisfaction. In contrast, its moderating effect on the relationship between customer value and satisfaction was found to be statistically insignificant. These findings provide empirical support for the SERVQUAL theory, the concept of customer value, and the performance-expectations model, while also reinforcing literature that highlights the importance of trust in sustaining customer relationships. From a practical standpoint, this research emphasizes the need for strategies that integrate service quality enhancement with the delivery of perceived value, accompanied by efforts to build and maintain trust as a reinforcing factor for satisfaction. This combination of strategies is expected to enhance positive customer experiences, foster loyalty, and sustain long-term relationships. Furthermore, this study offers valuable contributions for developing marketing strategies and managing customer relationships in the digital education sector, which faces increasingly intense competition and challenges in the era of technological transformation and globalization.

Aulia Maria Ulfah; Hari Padly; Abdillah Abdillah

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

The purpose of this study is to assess the financial performance of PT Mayora Indah Tbk. through an analysis of profitability and liquidity ratios over the past five years. A company's financial performance is a key indicator in evaluating operational success, managerial efficiency, and overall financial health. This assessment is important for investors, management, and other stakeholders in strategic decision-making. This study uses a quantitative descriptive approach with a case study as its primary method. The data analyzed are secondary data in the form of PT Mayora Indah Tbk.'s annual financial reports published on the Indonesia Stock Exchange. The ratios analyzed include Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM) as profitability indicators, and Current Ratio (CR), Quick Ratio (QR), and Cash Ratio as liquidity indicators. The results of the study indicate that in general, the company is able to maintain a stable level of profitability, despite minor fluctuations from year to year. ROA and ROE indicate that management is quite effective in managing assets and equity to generate profits. NPM also shows a competitive net profit margin compared to similar industries. Meanwhile, the liquidity ratio indicates that PT Mayora Indah Tbk. has a strong and consistent ability to meet its short-term obligations. The CR, QR, and Cash Ratio are all within safe limits, indicating healthy liquidity. In conclusion, PT Mayora Indah Tbk. demonstrates good financial performance in terms of both profitability and liquidity, making it a company worthy of consideration for long-term investment.

Ghea Safa Ramadhani; Muhammad Hartana Iswandi Putra

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of the money supply (M2), the BI Rate, and the COVID-19 pandemic on the demand for bank credit in Indonesia. Credit demand is an important indicator in describing economic activity and financial system stability. This study uses monthly secondary data from January 2017 to December 2023. The analysis method used is Ordinary Least Squares (OLS), which allows for quantitative estimation of the linear relationship between the independent and dependent variables. The results show that the money supply (M2) has a positive and significant effect on credit demand. This suggests that increased liquidity in the economy encourages increased lending activity by the household and corporate sectors. Conversely, the BI Rate shows a negative and significant effect on credit demand, indicating that an increase in the benchmark interest rate has reduced public interest in accessing financing through banks. This finding is in line with conventional monetary theory, which states that interest rates play a crucial role in controlling aggregate demand, including credit demand. The dummy variable for the COVID-19 pandemic shows a negative but insignificant effect on credit demand. This implies that although the pandemic has had a broad social and economic impact, its impact on credit demand is relatively small when monetary variables such as M2 and the BI Rate are taken into account. Overall, the research findings confirm that monetary policy instruments, particularly controlling the money supply and interest rates, play a significant role in influencing the dynamics of credit demand in Indonesia. Meanwhile, external shocks such as the pandemic tend to be more effectively responded to through medium- and long-term fiscal and structural policies.

Annisya Uzzaqia H; Mahatma Kufepaksi

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this study is to analyze the influence of dividend policy, capital structure, and investment opportunity set on firm value in the technology sector industry (A Study of Technology Sector Companies Listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022). This study uses a quantitative approach with secondary data. The population of this study consists of companies operating in the technology industry that have gone public and are listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The data collection method used is secondary data. The secondary data collection method was obtained from data available at the Indonesia Stock Exchange (IDX). The data processing techniques used in this study involved secondary data analysis conducted by the researcher with the assistance of E-Views 9 software. The results of this study indicate that dividend policy has a positive and significant effect on firm value, suggesting that investors in the technology sector still view dividends as a signal of financial stability. Capital structure has a positive and significant effect on firm value, indicating that optimal debt usage can enhance competitiveness and growth in the technology sector. Investment opportunities also have a positive and significant impact on firm value, as companies with high investment prospects are more attractive to investors and experience increased stock prices. Dividend policy, capital structure, and investment opportunities simultaneously have a significant impact on firm value, with firm size and profit growth as control variables that also strengthen this relationship.

Wahyono, Agatha Christy; Zaizatun Nisa

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

Technological developments have penetrated various sectors of life, including in the transportation and communication lines in Indonesia. KAI Access is a digital service issued by PT Kereta Api Indonesia in the form of an application. This application is present as a strategic innovation to improve the convenience and comfort of customers in accessing various train services, from ticket bookings, schedule information, to cancellations and refunds. However, from the complaint data submitted by customers, there are two biggest problems that are often experienced, namely related to responsiveness and action from KAI Access which is considered slow in handling user complaints and technical problems. When quick response services are not accompanied by concrete settlement actions, customer trust tends to decline. This research is based on service theory with a service quality and excellent service approach, where the variables of responsiveness and action are the main focus in the analysis of customer loyalty. Using a quantitative approach, with data collection techniques in the form of questionnaires, interviews, and literature studies, the respondents in this study were KAI Access users from the Edan Sepur train loving community. The results showed that the action variable had a positive and significant influence on customer loyalty, while the responsiveness variable did not have a significant influence directly. An important conclusion from this study is that in the context of digital applications such as KAI Access, customers prioritize concrete problem solving rather than just quick response. Therefore, PT KAI needs to strengthen concrete actions in handling complaints to increase long-term loyalty. Therefore, PT KAI needs to strengthen concrete actions in handling complaints to increase long-term loyalty, especially in the era of digitalization of public services that continues to grow rapidly.

Satria Efandi; Riva Nadia Putri

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

This study aims to analyze the influence of perceived organizational support and work engagement on the contextual performance of entrepreneurs in Padang City. Contextual performance is an important aspect of the work environment, reflecting the voluntary behavior of employees or entrepreneurs in helping, collaborating, and supporting organizational or business goals beyond their core duties. In the context of entrepreneurship, contextual performance can influence business continuity and development, as highly committed entrepreneurs tend to demonstrate greater initiative, loyalty, and involvement in business processes. Perceived organizational support, the extent to which individuals feel valued and supported by the organizational environment or business community, is a determining factor in shaping these positive behaviors. Meanwhile, work engagement reflects the level of enthusiasm and dedication of individuals in carrying out their business roles. This study used a quantitative approach with a cross-sectional method, and data were collected through a survey of 1,146 entrepreneurs in Padang City, West Sumatra Province. The analysis showed that both perceived organizational support and work engagement significantly influenced the contextual performance of entrepreneurs. The coefficient of determination (R²) of 0.67 indicates that 67% of the variation in contextual performance can be explained by these two variables (p < 0.01). This finding underscores the importance of creating a supportive environment and encouraging high work engagement in the entrepreneurial context. Therefore, business owners, policymakers, and business community managers need to consider these two factors when designing comprehensive business performance improvement strategies to support regional economic growth.

Elida Gultom

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study was conducted at Family Pharmacy in Pekanbaru City with the objective of examining the relationship between emotional intelligence and work stress, as well as their combined effect on employee performance. The research population consisted of all 150 employees in the production department. Using the Slovin formula, a sample of 60 respondents was selected through accidental sampling. Data collection was carried out via an online questionnaire distributed through Google Forms. The analytical methods employed were correlation analysis to assess the relationship between variables and multiple linear regression to measure their simultaneous influence on performance. The results indicated a negative relationship between emotional intelligence and work stress, meaning that employees with higher emotional intelligence tended to experience lower levels of work stress. Furthermore, when examined together, emotional intelligence and work stress had a significant impact on employee performance. Specifically, these two variables contributed 47.4% to the variance in performance, while the remaining 52.6% was influenced by other factors not addressed in this study. The findings highlight the importance of emotional intelligence as a critical factor in managing workplace stress and enhancing performance, especially in the pharmaceutical industry where precision, cooperation, and adaptability are essential. Improving employees’ emotional intelligence may serve as a strategic approach to reducing work-related stress and fostering better performance outcomes. Organizations are therefore encouraged to invest in training and development programs that emphasize emotional regulation, empathy, interpersonal skills, and effective communication. Future research should consider incorporating additional variables such as work motivation, organizational culture, leadership style, and job satisfaction to gain a more comprehensive understanding of the determinants of employee performance. Expanding the research scope to different departments and industries could also provide broader insights into how emotional intelligence and work stress interact across diverse work settings.

Bambang Widjanarko Susilo; Benny Cuaca; Edy Susanto; Ayu Miranti Kusumaningrum; Galuh Aninditiyah +5 more

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Based on the financial performance analysis of PT. Gudang Garam Tbk (GGRM) during the 2020–2023 period, the company faced significant challenges that impacted its financial condition. One of the main factors affecting the company's performance is the increase in tobacco excise duties, which has affected the cost structure and selling prices of its cigarette products. Additionally, the increasing regulatory pressure and changes in consumer behavior have posed unavoidable challenges. The decline in profitability and liquidity ratios, such as Return on Assets (ROA) and Current Ratio (CR), indicates the negative impact of these external conditions on the company’s ability to generate profit and meet short-term obligations. This decline suggests that the company is struggling to balance income and operational costs. The fluctuating solvency ratio also raises concern. Although the company manages to maintain a balance between debt and equity, these fluctuations show challenges in managing long-term assets and liabilities. Dependence on debt and rising operational costs pose risks to the company's financial stability. These fluctuations affect the company's ability to maintain liquidity and solvency in an increasingly competitive market. Trend analysis from the financial statements indicates that the company needs to strengthen its adaptation strategies and risk management to face the growing market challenges. GGRM must focus on product innovation and marketing strategies that can attract new customers while retaining existing ones. Furthermore, the company must adapt to changing regulations and evolving consumer trends. The results of this study provide important insights for stakeholders regarding the financial condition of the tobacco industry. In this challenging situation, GGRM must continue to develop more adaptive strategies to survive and thrive amidst the dynamic market and increasingly stringent regulations.

Kekoto Manneh; Siti Sundari

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

This literature review investigates the influence of fair value accounting (FVA) on enhancing financial transparency, particularly within the evolving context of digital assets. By analyzing 103 peer-reviewed articles, the study evaluates how FVA facilitates automated, real-time, and market-based disclosures. It identifies FVA as a tool for increasing investor trust and improving the clarity of financial statements by aligning valuations with current market conditions. The review also highlights the specific challenges of applying FVA to decentralized and volatile digital assets such as cryptocurrencies and non-fungible tokens (NFTs). Although FVA contributes to more transparent and relevant reporting, the implementation of FVA for digital assets is hindered by several critical issues. These include inconsistent valuation methodologies, lack of standardized regulatory guidance, susceptibility to market manipulation, and technological limitations in tracking asset value across decentralized platforms. Furthermore, the rapid pace of innovation in digital finance outstrips the adaptability of existing accounting standards and legal frameworks, creating a gap that weakens the consistency of fair value assessments. The review proposes the integration of FVA within a broader theory of decision-making under uncertainty, emphasizing the need for adaptive and digitization-responsive accounting practices. It suggests practical frameworks that align valuation procedures with the unique characteristics of digital assets while ensuring compliance with emerging regulations. This research encourages ongoing examination and policy innovation to ensure that FVA continues to support transparency and informed decision-making in a dynamic financial landscape.

Putu Anom Wisnu Wisnawa; Anak Agung Putu Agung; I Nengah Suardhika

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

The study aims to examine the influence of word of mouth (WOM) and customer relationship management (CRM) on customer loyalty at PT Garuda Sertifikasi Indonesia, with customer delight serving as a mediating variable. This research is motivated by the increasing competition among certification service providers, which requires companies to implement effective strategies to retain and satisfy their customers. The target population in this study encompasses the entire client base of PT Garuda Sertifikasi Indonesia, totaling 429 individuals. The sampling technique used was Hair’s formula, resulting in 70 respondents. Data were collected through questionnaires, interviews, and documentation. A path analysis technique was used to analyze the data to determine direct and indirect effects between variables. The findings indicate that both WOM and CRM positively influence customer loyalty. Effective word-of-mouth strategies help build the company’s reputation and trust, while CRM ensures consistent communication, better service, and long-term customer engagement. The research also found that WOM and CRM positively affect customer delight. Customers who experience exceptional service and personalized attention tend to be more satisfied and emotionally connected to the brand. Furthermore, customer delight was proven to have a significant positive impact on customer loyalty. It also acts as a mediating variable, strengthening the effect of WOM and CRM on loyalty. This means that delighted customers are more likely to remain loyal and advocate for the company. The results of this study emphasize the importance of maintaining strong relationships and exceeding customer expectations in order to build sustainable loyalty. This research contributes valuable insights for service-based companies in enhancing marketing and customer retention strategies.

Octaviani Gita Putri; Suryani Wardtul Jannah; Bartolomeus Herawan Mintardjo; Agus Gunawan; Dewi Hermawati Wahyuningsih +1 more

Jurnal Pariwisata Indonesia 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Amidst increasing guest expectations for accommodation cleanliness and comfort, the implementation of standard operating procedures (SOPs) in housekeeping services has become a crucial aspect in the hospitality industry. Good guest room cleanliness not only enhances comfort but also strengthens an accommodation's image and reputation. One example of an accommodation that implements a room cleaning SOP is Palm Homestay Kuta Lombok. This study aims to analyze the implementation of the SOP for guest room cleaning at Palm Homestay Kuta Lombok, evaluate the extent to which the SOP is implemented, and identify problems encountered and possible solutions for improvement. The research method used in this study is a qualitative approach with data collection techniques through observation, interviews, and documentation. Observations were conducted directly in the field to assess how the room cleaning SOP is implemented, while interviews were conducted with housekeeping staff and management to obtain their perspectives on obstacles and solutions encountered in the cleaning process. The documentation collected includes written SOPs and supervisory notes conducted by management. Based on the research results, the implementation of the room cleaning SOP at Palm Homestay Kuta Lombok can be said to be running quite well. However, several obstacles remain, such as inappropriate placement of amenities, inconsistent dusting methods, and limited cleaning equipment. These obstacles can impact the quality of room cleaning and guest comfort. Although improvements have been made, such as regular supervision and more consistent use of cleaning equipment, employee training still needs to be maximized. As a solution, this study recommends optimizing the budget allocation for employee training, with the aim of improving staff skills and understanding of the implemented SOPs.

Rita Dwi Putri; Chintya Maharani; Natasya Natasya; Tevi Putri; Marisa Penriani +1 more

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of demographic factors on the compliance of income tax (PPh) reporting among elementary school teachers in Padang City. Compliance with income tax reporting is crucial in supporting a sound and fair tax system. The demographic factors examined in this study include age, education level, and length of teaching. These three factors were chosen because they have the potential to influence teachers' level of understanding and awareness regarding their tax obligations. A quantitative approach was used in this study using a survey method conducted in Padang City. Data collection was conducted by distributing questionnaires to 39 respondents who were elementary school teachers in the area. The distributed questionnaires contained questions related to demographic factors and income tax reporting compliance. The collected data were then analyzed using a normality test and multiple linear regression to examine the influence of demographic factors on PPh reporting compliance. The results of the normality test showed that the data obtained were normally distributed, meaning the collected data could be used for further analysis. A multiple linear regression test was used to determine the simultaneous influence of demographic factors on PPh reporting compliance. The results of the analysis showed that demographic factors simultaneously had a significant effect on PPh reporting compliance among elementary school teachers in Padang City. This indicates that teachers' demographic characteristics, such as age, education level, and length of teaching, are closely related to their awareness of reporting income tax. Partially, the test results indicate that age and education level significantly influence compliance with income tax reporting. Older teachers tend to have a better understanding of tax obligations, while teachers with higher education levels are also more aware of the importance of reporting their taxes correctly.