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Agusmadi Agusmadi; Nurfarida Nurfarida; Azlim Azlim; Riza Ul Fahmi

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The effect of liquidity, profitability and sales growth on dividend policy (empirical study of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period). Based on the analysis of financial statement information, investors can find out the comparison between the intrinsic value of shares compared to the market price of the shares of the company concerned and on this comparison investors will be able to make decisions to buy or sell the shares concerned. The sample of this study is 12 pharmaceutical companies listed on the Indonesia Stock Exchange in 2020-2023 by taking financial data for 4 (four) years so that it will produce 48 data. Data collection using secondary data in this study is data on profitability, liquidity and sales growth affecting dividend policy in pharmaceutical sub-sector manufacturing industry companies listed on the Indonesia Stock Exchange. Data analysis to see the influence of bound variables and independent variables using multi-variable linear regression equation analysis. Test the hypothesis using the ttest statistical test, with the help of the computer program SPSS V.24.0 For windows with a signification level of 5%. Based on the results of the study: Partially, liquidity has a significant effect on dividend policy. (2) partial profitability has a significant effect on dividend policy. (3) partial profitability has a significant effect on the dividend policy for pharmaceutical companies listed on the Indonesia Stock Exchange in 2020-2023. R square of 0.0766 means Liquidity, Profitability, and Company Growth, giving a joint influence of around 76.6% on Dividend Policy, while the remaining 24.4% is influenced by other variables.

Michael Tinambunan; Rudy P. Tobing

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

The development of information and communication technology has encouraged changes in consumer behavior, especially in online shopping activities through social commerce platforms such as TikTok shop live streaming. So an effective marketing strategy is needed, such as maximizing product visualization and attractive promotional offers to attract consumer attention and increase competitiveness in the digital market. This research aims to analyze the influence of online visual merchandising and flash sales on the impulse buying of TikTok shop live streaming users on the 3Second brand. Design/methodology/approach: The research uses quantitative methods with associative research type with a sample size of 100 respondents selected using a simple random sampling method from the population of followers of the TikTok account @its3second. Instrument quality testing includes validity testing and reliability testing. Data analysis uses descriptive analysis. Meanwhile, for hypothesis testing, multiple linear regression analysis is used. Results: The research results show that the online visual merchandising and flash sale variables have a positive and significant influence on the impulse buying of TikTok shop live streaming users on the 3Second brand with an R-Square value of 0.515. Research limitations/Implications: Research limitations lie in the method of collecting data through online questionnaires which has the potential to be biased and the implications of the research are encouraging increased product displays and flash sale strategies in live streaming marketing to increase interaction and purchases.  

Muflih Al Faruq; Alief Syahnur Almaida; Khoirul Fajri; Anggit Naufal Nararya Fawwaz Tyaga

Populer: Jurnal Penelitian Mahasiswa 2025 Universitas Maritim AMNI Semarang

Power Index is a strategic indicator measuring a nation's military, economic, and geopolitical capabilities, closely tied to national defense and security. This study examines key factors such as currency exchange rates, GDP, education levels, and technology penetration in shaping the Power Index. Economic stability underpins defense development, while advanced education and digital infrastructure drive innovations in military technology and cybersecurity. Developed countries dominate defense capabilities due to robust technological infrastructures, while developing nations show potential through investments in education and technology. Beta distribution regression, with its suitability for bounded variables, was utilized to model the Power Index. The study provides insights into the interplay between economic, educational, and technological factors, supporting strategic policymaking to strengthen national defense in a dynamic global landscape.

Gunawan Nuryatanto; Indah Yuni Astuti; Rike Kusuma Wardani

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

This study aims to determine the effect of price and trust on consumer satisfaction in J&T Express delivery services in Kediri City. This type of research is quantitative research. The data for this study were obtained through primary and secondary data. The population in this study were consumers of J&T Express in Kediri City. The sample in this study was 100 consumers with the sampling technique using accidental sampling. The analysis techniques used were validity testing, reliability testing, classical assumption testing, multiple linear regression analysis and hypothesis testing. The results of the study showed that the partial t-test results of the price and trust variables influenced consumer satisfaction. The results of the simultaneous F-test showed that price and trust influenced consumer satisfaction.

Bima Reresa Sukron Kausar Muhorif; Ahmad Idris; Rafikhein Novia Ayuanti

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

This study aims to determine the effect of profitability and debt policy on Company Value at PT Kalbe Farma Tbk for the period 2012-2022. This type of research is quantitative research. The data for this study were obtained through secondary data. Based on the total sampling method, the total research sample was 44 in the form of financial reports of PT Kalbe Farma Tbk. The analysis techniques used were classical assumption tests, multiple linear regression analysis, hypothesis tests and determinant coefficient tests. The results of the study showed that the partial t-test results of the profitability variable had a negative and insignificant effect on company value, Debt Policy had a positive and significant effect on company value. The results of the simultaneous F-test of the profitability variable and debt policy had a positive and significant effect on stock prices.

Indha Aprida Sutari; Yusuf Ronny Edward; Cut Fitri Rostina; syaifuddin syaifuddin

Journal of Management and Social Sciences 2025 CV. Aksara Global Akademia

This study aims to test and analyze the effect of human resource information systems, training, and motivation on employee performance through work discipline as an intervening variable. Employee performance in a company is influenced by several aspects, one of which is the human resource information system, training, motivation and work discipline. Human resource information systems are technological systems that produce information outputs that support reliable decisions and are able to make it easier for workers to complete their responsibilities. Then training is carried out according to the needs of employees balanced by motivation. The discipline aspect also provides important things for success in improving employee performance. The research location is at PT.Socfin Indonesia (Socfindo) Medan located at JL.KL. Yos Sudarso No.106. Medan. Where the linear regression analysis method and sample testing researchers in this study used the slovin formula. As a sample of 150 permanent employees and 30 respondents as validity and reliability tests. The classic assumption test and hypothesis testing (path analysis technique). Based on the results of hypothesis testing in this study, it shows that human resource information systems, training, motivation simultaneously have a positive and significant effect on work discipline. And simultaneously the variables of human resource information systems, training, and motivation have a positive and insignificant effect on employee performance. While work discipline has a positive and significant effect on employee performance. Furthermore, the variables of human resource information systems, training, motivation have a positive and significant effect on employee performance through work discipline as an intervening variable on employees of PT Socfin Indonesia (SOCFINDO) Medan.

Jeli Nata Liyas; Ferisca Nur Widyanti

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The purpose of this study was to determine the effect of leadership on the performance of regional office employees in the Ministry of Riau province. The population used in this study was 181 people. The sampling method uses the slovin formula in analyzing data obtained from research objects using quantitative analysis and the number of respondents is 65 people. The results of data processing through SPSS data analysis using the simple linear regression method with the results Y = 18.184 + 0.867x, from the t test there is a t count of 6.374 it can be seen that the value of t count > t table (6.374 > 1.99834) means that leadership has a significant effect on performance employees at the Regional Office of the Ministry of Religion of Riau Province. it can be seen that the R square value is 0.392, this means that the leadership variable (X) contributes or contributes to the dependent variable where the leadership is 0.392 or 39.2% while the remaining 60.8% is influenced by other variables not examined in this study. this research.

Dadan Kurniawan; Agrianti Komalasari; Fitra Dharma; Niken Kusumawardani

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of the implementation of good corporate governance and the competence of the board of directors in banking companies listed on the Indonesia Stock Exchange in 2019-2023. This study is a type of quantitative research using secondary data from the Indonesia Stock Exchange and the official website of each company. The sampling method used purposive sampling and obtained a sample of 12 companies with an observation period of 5 years so that the number of research samples was 57 data. The data analysis technique used was multiple linear regression using SPSS 27 software. Based on the results of the study, it was found that managerial ownership had an effect on financial performance. However, this study did not find any influence between the board it-related background variables and institutional ownership on financial performance.

Aulia Taufig Kurrahman; Arsa Arsa; Beid Fitrianova Andriani

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

A decision is something that motivates someone to do something they want to do and it is influenced by their habits and personality. Decisions are influenced by two factors, including knowledge (literacy) and trust (belief). This research aims to determine the influence of zakat literacy and muzakki beliefs on the muzakki's decision to pay zakat in Baznas, West Tanjung Jabung Regency (study in the community of Tungkal Ilir District). The method in this research is quantitative research. The samples were taken using nonprobability techniques. The analysis used is multiple linear regression with the SPSS 27 program. The research results show that zakat literacy (X1) partially has a positive and significant effect on decisions (Y), muzakki trust (X2) partially has a positive and significant effect on decisions (Y). Meanwhile, simultaneously zakat literacy and muzakki beliefs have a positive and significant influence on muzakki's decision to pay zakat in Baznas, West Tanjung Jabung Regency (study of the Tungkal Ilir District community).

Bangun, Putri Ramadhani; Syahputri, Alfiani Rizky; Mulkhan, Balya Ibnu; Yanti, Ita Novi; Prislin, Lidya Clara +2 more

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of financial literacy and risk perception on impulsive consumptive behavior on students of the Faculty of Economics, Sheikh Abdul Halim Institute impulsive consumptive behavior in students of the Faculty of Economics, Sheikh Abdul Halim Hasan Institute Binjai. Using a quantitative approach with an explanatory survey method, this study involved 56 respondents selected using accidental sampling technique. The regression analysis results show that financial literacy has a significant positive effect on consumptive behavior (B = 1.157; sig. = 0.000), while risk perception has a significant negative effect (B = -0.555; sig. = 0.017). Simultaneously, these two variables contribute significantly to consumptive behavior with a coefficient of determination (R²) of 61.4%. The results of this study reveal that high financial literacy can increase the tendency of consumptive behavior due to increased confidence in financial management, while high risk perception can suppress consumptive behavior through awareness of potential losses. This study emphasizes the importance of a holistic approach in the formation of healthy financial behavior, involving the improvement of financial literacy as well as education related to risk perception. The findings are expected to contribute to the development of more effective financial education strategies for economics students. 

Alnujaimi Aws Saeed Mirdan

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

The studies of J. Lave and L. Silverman, which, with the help of the proximity technique,demonstrated that only through a closeness between time and space can relevant results be obtained toachieve a superior performance under the given conditions of the current health system, in our opinion,outlines the idea that the application of the Time-Driven Activity-Based Costing (TD-ABC) method is themost suitable solution. The complexity of TD-ABC operations is found in the time equations needed todetermine the resources consumed by each activity. Using these equations, it is easy to update the modelby adding an additional activity. This simplification would allow the multiplication of the activities to betreated without presenting difficulties in the distribution of resources. In fact, what we have here isclearly an "autonomous method of equivalence" that uses working time as a unit of equivalence. Themain objective of our concerns is to identify the determinants of the time required to start, perform andcomplete medical procedures in an ambulatory clinic organized in 15 medical offices. As a reaction to thecriticisms of some authors regarding the difficulty of measuring time for establishing the time drivers ofthe TD-ABC method, in the scientific approach carried out we tried to model the activity times with thehelp of the multiple regression model. We believe that the values ​​estimated and obtained with the help ofthe Automatic Linear Modeling factor analysis model eliminate the imperfection of the TD-ABC methodhighlighted by the authors S. Hoozée et al (2009) regarding subjectivity and instability in themeasurement of activity times.

Cori Qamara; I Putu Gede Didik Widiarta

Habitat: Jurnal ilmiah ilmu Hewani dan Peternakan 2025 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Pig farming is crucial in local economies and food security, providing a vital protein source and economic opportunities. In Samarinda City, East Kalimantan, the sector demonstrates significant potential due to abundant natural resources and rising market demand, contributing 15% of the province’s pork production in 2024. This study examines strategies for developing pig farming businesses in Samarinda City using a mixed-methods approach, integrating descriptive and analytical methods. Data were collected through surveys and interviews with 50 respondents, including farmers, traders, and policymakers, complemented by secondary data from government agencies. Analytical tools such as SWOT, Location Quotient (LQ), and multiple regression were employed. The findings reveal that Samarinda Utara and Palaran have the highest specialization in pig farming, with LQ values of 1.8 and 1.7, supported by ample land and feed resources. Key drivers of farmer income include production scale and policy support, while high feed costs, comprising up to 70% of production expenses, remain a significant challenge. Recommendations include diversifying pork-based products, adopting modern technologies, strengthening policies, and improving distribution infrastructure. This research provides actionable insights to enhance the sustainability and competitiveness of pig farming, contributing to regional economic development and agricultural resilience.

Sintiani Jerahu; Yusram Adi; Andi Herman Tellu

Jurnal Manajemen dan Ekonomi Bisnis 2025 Pusat Riset dan Inovasi Nasional

This study aims to determine whether CR, DER, and ROA affect changes in profit. The data obtained using the quantitative descriptive method with the criteria (1) Consumer Goods Industry Companies listed on the Indonesia Stock Exchange and consistently exist during the 2019-2023 research period, (2) Consumer Goods Industry Companies that provide financial report data during the 2019-2023 research period and consumer goods industry companies do not generate negative profits. The results of the analysis show that the data used in this study meet the classical assumptions, which include: no symptoms of multicollinearity, autocorrelation, no symptoms of heteroscedasticity, and normally distributed data. From the results of the regression analysis shows that the most influential on the independent variable of profit growth is the profitability ratio. With the results shown that the profitability ratio has a positive and significant effect on profit growth.

Martina Jerahu; Meldilianus N.J Lenas; Andi Herman Tellu

Jurnal Manajemen dan Ekonomi Bisnis 2025 Pusat Riset dan Inovasi Nasional

This study aims to determine the effect of net profit and cash flow on stock prices in pharmaceutical companies listed on the Indonesia Stock Exchange in 2019 - 2023. This research approach uses an associative research approach. The population in this study are companies engaged in the pharmaceutical sector listed on the Indonesia Stock Exchange in 2019 - 2023, totaling 10 companies. The sample that meets the criteria in this study is 7 pharmaceutical companies listed on the Indonesia Stock Exchange in 2019 - 2023. The data collection technique in this study is a documentation study. The data analysis technique in this study is descriptive statistics, classical assumption tests including normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests, multiple linear regression analysis, hypothesis testing including t-tests, f-tests and coefficients of determination. The results of this study indicate that partially net profit does not affect stock prices in pharmaceutical companies listed on the Indonesia Stock Exchange in 2019 - 2023, partially cash flow does not affect stock prices in pharmaceutical companies listed on the Indonesia Stock Exchange in 2019 - 2023, then net profit and cash flow simultaneously affect stock prices in pharmaceutical companies listed on the Indonesia Stock Exchange in 2019 - 2023.

Farras Alif Zakaria; Mega Metalia

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

This study aims to examine the effect of tax planning, tunneling incentives, and foreign ownership on transfer pricing practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. Using a quantitative approach and panel data regression method, this study analyzes secondary data from the company's annual financial statements. The results of the study indicate that tax planning has a significant positive effect on the company's decision to carry out transfer pricing. Meanwhile, tunneling incentives and foreign ownership are proven to negatively affect transfer pricing, although with variations in influence that are not too large compared to other variables. This study provides an important contribution in understanding the factors that influence transfer pricing policies, which can be a reference for policy makers, company managers, and researchers in better tax management.

Zenita Apriani; Shandikha Arya Yudha Rahman; Dini Yani; Ery Rosmawati

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

The development of the MSME culinary industry is currently increasing, because culinary is a daily need for society. However, along with the development of the culinary era, it has not only become a consumer product, but now culinary has become a lifestyle for people. This research aims to determine the influence of entrepreneurial competence on the performance of Kertabumi Karawang MSMEs. This research uses quantitative research. The data collection techniques used are questionnaires, interviews, and observation of conditions at the research site. Testing the hypothesis in this research uses simple regression analysis. The results of this research show that competency has a significant positive effect on MSME business performance, increasing HR competency is a key strategy for improving MSME performance in the Kertabumi Karawang Center. Implementing competency improvement programs can help MSMEs become more competitive in local and regional markets.

Jumriani Jumriani; Sulistianingsih Sulistianingsih; Annisa Annisa; Hawaria Hawaria; Agus Maulana +4 more

Indonesia Bergerak : Jurnal Hasil Kegiatan Pengabdian Masyarakat 2025 Asosiasi Riset Ilmu Teknik Indonesia

This research aims to analyze the influence of price on purchasing decisions for shrimp cracker products in Punti Village, Soromandi District, Bima Regency. By using primary data obtained through distributing questionnaires to consumers, this research identifies the relationship between price variables and purchasing decisions. The analysis results show that price does not have a significant influence on purchasing decisions, with a significance value greater than 0.05. Although the data used is reliable with 95.3% valid cases, the data distribution is not normal which can affect the analysis results. The multiple linear regression test and F test show that the regression model built is not significant, with only 2.5% of the variation in purchasing decisions that can be explained by price. These findings indicate the need for further research to explore other factors that might influence purchasing decisions for shrimp cracker products in Punti Village.

Fairuz Imarotul Wahyuni; Made Dwi Setyadhi Mustika

Public Service And Governance Journal 2025 Universitas 17 Agustus 1945 Semarang

Population movement or migration is a social process of the decision of each individual or group to move permanently or semi-permanently and settle in a desired area. The migration carried out certainly has various purposes, and one of the purposes of the population to migrate is to work. Bali is one of the regions in Indonesia that is in great demand and is used as a tourist destination by many people. However, its existence as a tourist destination area also makes Bali a target for migration destinations to get better jobs. The city of Denpasar as the capital of Bali Province also has a lot of potential cultural heritage destinations, in fact they are very concerned and develop cultural heritage sites in their city into a tour package, the many potentials of cultural heritage make the city of Denpasar then have a variety of jobs both in the formal and informal sectors. The objectives of this study are; 1) To analyze the influence of education level, age, working hours, income and work experience on the selection of employment sectors for immigrants from outside Bali in Denpasar City 2) To analyze the influence of education level, age, working hours, income and work experience partially on the selection of employment sectors for immigrants from outside Bali in Denpasar City and 3) To analyze the most dominant influence among education level, age, working hours, income and work experience on the selection of the employment sector of immigrants from outside Bali in the city of Denpasar. Using Binary Logistic Regression, the results of this study show that; 1) Education level, age, working hours, income, and work experience have a simultaneous effect on the selection of employment sectors for immigrants from outside Bali in Denpasar City 2) Education level and work experience partially have a positive effect on the selection of employment sectors. Meanwhile, age, income and working hours partially have a negative effect on the Selection of Job Sectors. 3) Income has the most dominant influence on the choice of job sector then followed by work experience, age, education and finally working hours.

Miftakhul Choiriyah; Umaimah Umaimah

Jurnal Kendali Akuntansi 2025 International Forum of Researchers and Lecturers

This research aims to examine the effect of profitability, liquidity, solvency, market value and dividend policy on stock returns in companies that are consistently included in the LQ45 index for the period 2020 to 2023. The determination of the research sample of 18 companies was carried out using the purposive sampling method. Meanwhile, for hypothesis testing and research instruments using multiple linear regression analysis tools with SPSS software. The results of the study prove that proitability, liquidity, solvabiity, market value and dividen policy has no effect on stock returns  

Moch Alfazir Subhartha; Made Kembar Sri Budhi

Public Service And Governance Journal 2025 Universitas 17 Agustus 1945 Semarang

Development is a planned process carried out by the government or related institutions to encourage changes that contribute to improving people's welfare. In this case, development is seen as a systematic effort to achieve people's welfare, where the government plays a strategic role in driving the wheels of development, especially in supporting economic growth. Economic growth can be driven through infrastructure development, such as roads, electricity, and mining, because all three play an important role in supporting economic and social activities. This study aims to analyze the effect of road infrastructure, electricity infrastructure, and mining infrastructure on economic growth in Central Sulawesi Province. This study was conducted in Central Sulawesi Province using a quantitative method based on secondary data. The data analysis technique used is multiple linear regression. The results of the study show that simultaneously, road infrastructure, electricity infrastructure, and mining infrastructure have an effect on economic growth in Central Sulawesi Province. However, partially, only electricity infrastructure has been shown to have a significant effect on economic growth, while road and mining infrastructure do not show a significant effect. However, the government needs to review the strategy for developing and maintaining road and mining infrastructure. Factors such as the low quality and quantity of roads and the lack of development of downstream industries for nickel processing can be obstacles that hinder the effectiveness of this infrastructure in supporting economic growth. On the other hand, increasing electricity capacity and distribution remains a priority to support the development of the industrial sector and small businesses in the region.