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Kevira Eris Andini; Lia Nirawati

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

This study aims to analyze the role of Human Resource Development (HRD) in enhancing productivity and profitability at PT Sentralsari Primasentosa. Using a descriptive qualitative approach, data was collected through interviews, observations, and documentation reviews related to the company’s HRD policies and strategies. The results indicate that optimizing the role of HRD through technical training, strengthening interpersonal relationships, effective recruitment, and fostering a productive work culture significantly impacts employee productivity. Increased productivity contributes to operational efficiency and employee satisfaction, ultimately supporting the company's profitability. This study recommends strengthening sustainable training programs, implementing HR technology, and leadership development to ensure the company’s continued performance.

Heny Kurnianingsih; Sidiq Adin Hakiki; Andri Nurtantiono; Ismunawan; Christiawan Hendratmoko

Proceeding of the International Conference on Economics, Accounting, and Taxation 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This paper aims to investigate who the market makers are and how they are manipulating retail traders in the Indonesian Stock Exchange. The method used is library research and field research. The approach to this research is a descriptive approach because it wants to describe the empirical reality behind the phenomenon in depth. Information data uses primary data, namely conducting interviews and secondary data which is data that is available through journals, books and other factual supporting sources. Apart from that, analysis of the information data used uses the Miles & Huberman Interactive Analysis Model starting from data collection, data reduction, data presentation and drawing conclusions. Stock observation observation method through the stockbit application, to see stock movements over the current 3 (three) year period. Fried stocks are one of the stocks that can provide fast returns in the blink of an eye. To transact in fried stocks, someone must have an aggressive risk profile and already have a lot of experience in the world of stocks. The share price had an extraordinary increase, this was caused by the Market Maker deliberately manipulating the share price.

Eka Indah Nurlaili; Waspodo Tjipto Subroto; Norida Canda Sakti

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

The purpose of this study is to identify and analyze trends in the most relevant scientific work being conducted on the topic of foreign direct investment. In addition, an exploration of this topic is carried out in a way that allows the expansion of empirical and conceptual knowledge. A bibliometric analysis was carried out using the Bibliometrix and Biblioshiny software packages on academic articles indexed in the Scopus database. Search criteria were applied, initially resulting in a total of 8,115 articles in the period 2013–2023. Finally, after applying exclusion criteria, a total of 1361 interesting and valid articles were obtained. The results of this study present important relevant topics in the topic of foreign direct investment, provide a quantitative analysis that provides an overview of the research topic on foreign direct investment presenting tables, graphs and maps, and identify key performance indicators for article production and citations. The findings of this study are that articles centered on this concept have gained significant traction, forming the basis for efforts aimed at improving the concept of sustainable investment in the context of the various variables that influence it.

Tarishah Putri Arini; Eva Ervani

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

This study aims to explore the influence of religiosity on depression levels among working women in Indonesia, using data from the Indonesian Family Life Survey (IFLS) 2007-2014. With the increasing participation of women in the workforce, the challenge of maintaining mental health, particularly depression, becomes increasingly relevant. Employing a quantitative approach and logistic regression analysis, this study examines the relationship between religiosity, socioeconomic variables, and depression levels. The results show that religiosity has a significant positive effect on the probability of not experiencing depression, while age, education, and income also exhibit significant positive influences. Conversely, living in urban areas is found to have a significant negative impact. These findings highlight the importance of religiosity and socioeconomic factors in shaping the mental well-being of working women in Indonesia.

Putri Rahayu; Hwihanus Hwihanus

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

This study aims to determine how factors like profitability, capital structure, cash management, and company size affect the financial performance of manufacturing companies in the food and beverage subsector that are listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. Analysis is essential. The Smart PLS technique and secondary data from the financial statements of seven companies selected through purposive selection are used in the quantitative methodology of this study. Financial performance is evaluated using Tobin's Q and EPS, and the independent factors that are looked at include ROE, DER, quick ratio, current ratio, and total assets. The study's findings indicate that while business size has no discernible effect on financial performance, return on investment (ROE) has a strong positive influence. Nevertheless, capital structure (DER) has a negative impact on financial performance while company size has a positive one; neither effect is statistically significant. Additionally, cash management has a little negative impact on financial success, but business size has a positive and significant influence. However, there is a small but favorable correlation between firm size and financial performance.

Tasya Nurhalyz; Nelya Arofatin; Yaohan Ad’nnia Jannah; Tries Ellia Sandari

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines cases of corruption in Indonesia’s financial sector and state-owned enterprises (SOEs), focusing on PT A, PT B, and PT C. The research aims to analyze and compare the modus operandi and system vulnerabilities that enable corruption in these companies. Data were collected through analysis of investigation and financial audit reports, legal literature, and relevant regulations, specifically the Anti-Corruption Law (UU TIPIKOR) and the Anti-Money Laundering Law (UU TPPU). Findings reveal that weak internal controls and limited forensic accounting practices are key factors facilitating corruption, including embezzlement at PT A, procurement specification manipulation at PT B, and fictitious transactions at PT C. The application of forensic accounting and strengthening of internal control systems are essential in detecting and preventing financial manipulation, which can be detrimental to the state. This study recommends implementing forensic accounting, reinforcing internal oversight, conducting stricter procurement audits, and fostering interagency cooperation to enhance effective anti-corruption measures.

Rafi’ah Kumalasari; Anang Lukmana; Jamaludin Jamaludin; Pupung Purnamasari

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

The aim of this research is to determine the impact of the influence of price and quality of service on customer satisfaction (case study at Mixue Pasar Bersih branch, Jababeka). The research method used is quantitative using hypothesis testing to analyze the relationship between the variables studied. The population used as research objects are consumers who buy Mixue products at the Jababeka Clean Market. Data analysis was implemented in the form of a questionnaire using the SPSS application with the tests used being the Validity Test and Reliability Test. Total respondents were 113 people from 15 questions, considering the questionnaire answers which stated Strongly Agree 23%, Agree 46%, Normal 24%, Disagree 5%, Strongly Disagree 1%. The results of the research state that X1 has an effect on Y and is supported by variable X2 which also has an effect on Y.

Nurlaila Riski; Nur Qurotul Nabila Atiqah; Mutiara Hafsari Hidayat; Farhan Isma Padilah

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

This research aims to analyze the influence of viral marketing and tourist facilities on the decision to visit the Al-Jabar Mosque in Bandung. In today's digital era, viral marketing plays an important role in influencing the perceptions and interests of potential tourists through content that is quickly distributed on social media. On the other hand, adequate tourist facilities are a crucial factor that can increase satisfaction and encourage visitors to come or return to the Al-Jabar Mosque in Bandung. This research used a quantitative method with a survey approach involving 53 respondents who had visited the Al-Jabar Mosque in Bandung. Data analysis was carried out using multiple linear regression to measure the influence of the independent variables (viral marketing and tourist facilities) on the attachment variable (decision to visit). The research results show that viral marketing and tourist facilities simultaneously and partially have a positive and significant effect on the decision to visit. The aim of this research can be used by the management of the Al-Jabar Bandung Mosque in designing effective promotional strategies and improving the quality of facilities to attract more visitors to worship and travel.

Moch Iqbal Romadhon; Hwihanus Hwihanus

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

The aim of this research is to determine the impact of the influence of price and quality of service on customer satisfaction (case study at Mixue Pasar Bersih branch, Jababeka). The research method used is quantitative using hypothesis testing to analyze the relationship between the variables studied. The population used as research objects are consumers who buy Mixue products at the Jababeka Clean Market. Data analysis was implemented in the form of a questionnaire using the SPSS application with the tests used being the Validity Test and Reliability Test. Total respondents were 113 people from 15 questions, considering the questionnaire answers which stated Strongly Agree 23%, Agree 46%, Normal 24%, Disagree 5%, Strongly Disagree 1%. The results of the research state that X1 has an effect on Y and is supported by variable X2 which also has an effect on Y.

Rendra Kurniawan; Muhammad Yasin

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

The industrial revolution has transformed the global economic landscape, and Indonesia is not exempt from its impacts. This article discusses Indonesia's readiness to face the challenges posed by the industrial revolution, focusing on sectors such as manufacturing, technology, and human resources. This research is a  qualitative analysis method with a literature study and interviews approach. The findings indicate that while Indonesia has made progress in infrastructure and technology, there are still significant challenges in terms of human resource quality and the industry's readiness to adapt to technological advancements. Therefore, more targeted policies are needed to optimize Indonesia's potential in facing the industrial revolution.

Nadhiroh Fardania; Sugeng Pradikto

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study explores the marketing strategies used by traders in Pasar Besar, Pasuruan City in dealing with changes in consumer behavior in the digital era. Data were obtained through semi-structured interviews and questionnaires, involving traders representing various types of products and marketing methods. Analysis was conducted qualitatively to explore key themes and quantitatively to identify patterns and trends. The results show that traditional marketing (direct selling) is still relevant because direct interaction creates emotional connections and increases buyer loyalty. However, this approach faces challenges due to the shift in buyer preferences to online shopping. Meanwhile, online marketing offers wider market reach, cost efficiency, and time flexibility, although its success is highly dependent on promotional capabilities and delivery management. The combination of traditional and online strategies has proven effective in reaching various buyer segments, providing significant sales increases. This approach requires careful planning to optimize the benefits of both methods without increasing operational costs. By understanding market needs and adjusting strategies, traders can maximize the potential of both approaches to achieve success amidst changing times.

Sevira Pahlevi Santoso; Hwihanus Hwihanus

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

The research analyzes to understand the influence of financial intelligence, financial literacy, business innovation and risk management on the financial performance of MSMEs in Surabaya. MSMEs are an important sector in the Indonesian economy, but many MSME actors still experience resistance, especially in terms of financial management. Data was collected through questionnaires from 60 respondents who are MSME actors in Surabaya, using a quantitative approach.  The research results show that the majority of MSME players have limited understanding of financial management, including financial recording and reporting. Even though financial literacy and financial intelligence are recognized as important, the results of statistical analysis show that these two variables do not have a significant influence on the financial performance of MSMEs partially. However, training and education related to financial literacy is still needed because it has great potential to increase the financial resilience of MSMEs in the long term. This research also highlights that business innovation and the application of risk management can help MSMEs face market dynamics and economic challenges. Overall, this research provides an illustration that MSMEs need additional support, both through training and the use of technology, to be able to increase their competitiveness and business desires.

Dewi Mahrani Rangkuty; Anwar Suhut; Suryani Sajar; Rahmadhani Fitri; Yanti Br Naibaho

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

Education on the Concept of Waste Bank, Green Economy, and Circulating Money to the Community is carried out in order to understand how its application becomes a household income opportunity, for example by becoming a new source of income from saving household waste that has been applied so that it is able to read the economic and environmental problems that occur. How the impact of the Waste Bank on income from household waste. Which is related to improving household welfare through community knowledge / understanding related to Waste Bank, Green Economy, and Circulating Money. From this community service, the results show that with the existence of the Waste Bank, the application of the Green Economy concept can be seen from the collection of household waste easily collected at the Waste Bank, the community becomes a customer, has savings, withdraws money, then continues consumption shopping from the money, which means there is buying and selling activity in the market because there is money circulating in the community. This affects economic activity in the Medan Belawan sub-district.

Yenni Samri Juliati Nasution; Muhammad Dzaki Abdillah; Siti Nurojiyah

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Income zakat is a financial instrument with great potential in regional economic development, including in South Labuhanbatu Regency. This research aims to analyze the role of income zakat in improving community welfare and infrastructure development in the area. The method used in this research is a qualitative approach by collecting data through interviews, observation and documentation studies. The research results show that income zakat can make a significant contribution to social and economic programs, as well as encourage community participation in development. Therefore, effective zakat management can be one solution to overcome the problem of poverty and social inequality in South Labuhanbatu Regency.

Kharisma Bintang Maulana Tibridzi; Muhammad Yasin

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

This article is made to learn the definition, components, and calculation formula of the Market Entry Barriers Component Index and Function Index, where these two measuring instruments are very important in analyzing the market. The function of the Market Entry Barriers Component Index is to evaluate the level of difficulty that a company will face in entering a pre-existing market. The way to evaluate it is by looking at obstacles such as fixed costs, production capacity, regulation, and production. For the Function Index itself, it functions to see how much efficiency will occur and includes distribution, information flow, and market mobility. This article also aims to provide an example of how the calculation system for the two indexes works. Through this understanding, readers and companies can formulate more appropriate strategies in dealing with obstacles and taking advantage of opportunities in the market.

Edy Soesanto; Matthew Tamima; A Raaf Dasuqi

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Economic growth is a critical aspect of economic policy in any country or economic system. According to data from Indonesia's Central Statistics Agency, the country's economic growth has fluctuated over the years. Factors influencing a nation's economic growth include export activities and inflation. The oil and gas (O&G) industry plays a strategic role in supporting national economic growth by contributing to Gross Domestic Product (GDP), state revenue, and job creation. This study aims to analyze the impact of the O&G industry on the national economy and provide perspectives on future challenges and opportunities. Using both quantitative and qualitative approaches, secondary data such as government financial reports, industry statistics, and policy analyses were utilized to assess the sector's contributions across various economic dimensions. The findings indicate that the O&G sector remains one of the primary sources of state revenue, despite significant challenges posed by declining reserves and volatile global oil prices. On the other hand, energy diversification and technological development present opportunities to enhance efficiency and sustainability in this sector.

Fayziah Aulia Husna; Rahmah Rahmah; Rahma Aulia; Muhammad Firliadi Noor Salim

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Toko Ulin Utama is a building materials store located in Kandangan Hulu, Hulu Sungai Selatan Regency, South Kalimantan. Along with the development of this region, the demand for building materials continues to increase, in line with the growth of infrastructure and the property sector. This condition makes Toko Ulin Utama one of the key suppliers that plays an important role in supporting development activities in the area. This study focuses on two main aspects: management and marketing. In terms of management, the focus is on how the store manages human resources, organizes its structure, and improves operational efficiency. Meanwhile, in terms of marketing, this research discusses promotion strategies, market segmentation, consumer behavior, and the store's competitiveness in the local market. The data for this research was obtained through direct interviews with the store owner and manager, providing in-depth information about the strengths, weaknesses, opportunities, and challenges faced by the store in its operations. The concept guiding this study is the business feasibility study, which explores various aspects such as market, marketing, and management. The results of this study are expected to provide a clear picture of the operational feasibility of Toko Ulin Utama, while also serving as a guide to developing more effective and sustainable business strategies. With the increasing demand for building materials driven by the development of infrastructure and the property sector in the area, the findings of this study are expected to help the store take advantage of market opportunities and better address existing challenges.

Diah Nurhalizah; Jinny Wulandari; Nanda Aulia Ramadhani; Ujang Suherman

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

This study aims to analyze the marketing strategy of SOP Iga Jeletot Terazz MSME in Karawang which is considered not optimal in increasing competitiveness and expanding the market. The research method used is qualitative with an explanatory survey approach, collecting data through in-depth interviews with MSME owners and employees. The results of the study indicate that the marketing strategy of this MSME is still conventional, does not utilize social media in a structured manner, and has not implemented data-based marketing. The main influencing factors are limited human resources, lack of understanding of digital marketing, and the absence of a customer loyalty program. In the discussion, this problem is associated with decision-making theory, including the stages of problem analysis, alternative selection, and implementation and evaluation of decisions. More effective marketing strategies include planning social media content, using digital advertising, and implementing loyalty programs. In addition, training human resources to improve digital marketing competency is an important step. This study concludes that with the adoption of technology-based marketing strategies and careful planning, SOP Iga Jeletot Terazz MSME has the opportunity to increase competitiveness and expand market reach.

Hempry Putuhena; Leonard D. M. Sangur; M. Rifkhi Fauzan S; Paskanova C Gainau

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

This study aims to examine the effect of water usage, energy consumption, carbon emissions produced, waste generated, independent Assurance, and environmental expenditures on Return On Equity. (ROE). This study provides information about entities that are socially responsible and whether their financial performance will improve or not after the implementation of corporate social and environmental activities. The independent variables in this study are water usage, energy consumption, carbon emissions produced, waste generated, independent Assurance, and environmental expenditures. ROE in this study is the dependent variable. The secondary data required for the study comes from the sustainability reports of 35 companies in 2023, and then the relationship between the independent and dependent variables is tested using EViews. The results of data management in the study indicate that there is an effect between water usage, waste generated, and environmental expenditures on ROE, thus supporting H1, H4, and H6. This condition is reversed with energy consumption, carbon emissions produced, and independent Assurance, where these three variables do not have an effect on ROE, proving that H2, H3, and H5 are not supported. The implication of this study is that management can achieve sustainable profits by disclosing activities that support environmental sustainability and using independent parties to guarantee the sustainability reports that have been created, thereby gaining more trust from stakeholders, which affects ROE.

Uhti Noer Choliza Safitri; Hwihanus Hwihanus

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

The purpose of this research is to determine how income, lifestyle hedonism, and financial literacy impact the financial management of students at the University of August 17, 1945 Surabaya, with self-control as a moderating variable.This research uses a quantitative approach with a descriptive research type. Purposive sample of 30 active university students studied on August 17, 1945. The data analysis techniques used are Multiple Linear Regression and Moderation Regression, which were analyzed using the SPSS program. The research results show that financial literacy and a hedonistic lifestyle have a significant impact on students' financial management, while income does not have a significant impact. Overall, self-control does not strengthen the relationship between financial literacy, income, and a hedonistic lifestyle on their personal financial management.