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Dedi Muliadi

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2025 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study analyzes the influence of Employee Training and Employee Development on Work Productivity at Sinar Maju Indonesia Company. Using a quantitative approach with a survey design, data was collected through a questionnaire distributed to 30 employees. Data analysis using simple linear regression showed a regression coefficient of 0.75. These results indicate that there is a positive and significant influence between Employee Training and Employee Development on Work Productivity at Sinar Maju Indonesia Company. An increase in training intensity is associated with an increase in work productivity. These findings support the importance of investing in Employee Training and Employee Development to improve performance and efficiency in companies. Therefore, it is recommended that the management of Sinar Maju Indonesia Company continue and even improve its Employee Training and Employee Development programs to maximize their potential and achieve the company's goals. This research contributes to the development of human resources in the industrial sector and can be a reference for future research.

Rosita Riski Rahayu; Agoeng Karyanto; Dedi Hidayat

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of training and compensation on employee performance at the Women's Empowerment, Child Protection, and Family Planning Office of Waropen Regency, and to identify variables that have a dominant influence. The focus of the study is directed at efforts to improve employee performance through measurable and targeted human resource development strategies. This study uses a quantitative descriptive method with data collection techniques through field observation, questionnaire distribution, and document review. The study population includes all 39 employees of the office, with a census sampling technique so that all members of the population are respondents. The research instrument was tested for validity and reliability, while data analysis was carried out using multiple linear regression tests and t-tests using the SPSS version 23 program for Windows. The test results show that training has a significant effect on employee performance, with a significance value of 0.011 and a calculated t of 2.678 > t table 2.02269. Furthermore, compensation also has a significant effect on employee performance, with a significance value of 0.009 and a calculated t of 2.755 > t table 2.02269. Beta coefficient analysis shows that compensation has the most dominant influence on employee performance, with a Standardized Coefficient Beta value of 0.440. This finding indicates that improving training quality and providing adequate compensation can contribute significantly to employee performance in local government agencies. Planned, task-relevant training accompanied by fair compensation will motivate employees to perform optimally. Based on the research results, it is recommended that management strengthen competency-based training programs and review the compensation system to better align with employee contributions. This is expected to serve as a policy basis for efforts to improve performance and achieve organizational goals sustainably.

Fitriansyah Nusi; Melizubaida Mahmud; Ardiansyah Ardiansyah; Radia Hafid; Meyko Panigoro

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The purpose of this study is to determine the effect of self-confidence on student learning motivation at Junior High School 1 Suwawa Tengah. This study uses a quantitative approach, with a Survey research method. The data used are primary data obtained from distributing questionnaires to students at Junior High School 1 Suwawa Tengah. The number of samples drawn in this study was 51 respondents. The data analysis technique used simple linear regression with the help of the SPSS program. The results of the analysis, the study showed that there was a positive and significant influence between self-confidence and student learning motivation at Junior High School 1 Suwawa Tengah. The comparison of the t-count values obtained is still greater than the t-table value so that Ho is rejected. Thus, at a confidence level of 95%, it can be concluded that there is a positive and significant influence of self-confidence on learning motivation. The coefficient of determination value of the previously obtained regression model is 0.170, this value means that 17% of the variation in learning motivation is explained by the self-confidence of a student.

Putri Aulia Husain; Roy Hasiru; Fatmawaty Damiti; Melizubaida Mahmud; Ardiansyah Ardiansyah

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

This research aims to analyze the influence of social assistance program utilization on the poverty level in Pelita Hijau Village, Bonepantai Sub-District, Bone Bolango Regency. This research utilizes a quantitative approach with a descriptive method. The sample consists of all 57 recipients of social assistance in the form of BLT (Bantuan Langsung Tunai or Direct Cash Assistance) and BPNT (Bantuan Pangan Non-tunai or Non-Cash Food Assistance) in Pelita Hijau Village. The data collection techniques used in this research include initial observations, questionnaires, and documentation. The data analysis technique applied is simple linear regression. The findings indicate a positive and significant influence of social assistance on the poverty level, with the determination coefficient value from the regression model obtained at 0.300. The findings also showthat the correlation coefficient (R) suggests a moderately strong influence. The determination coefficient (R Square) represents the percentage of the influence of variable X (social assistance) on variable Y (poverty level). In contrast, the remaining70% in influencedby other variables not examined in this research.

Desma Wati; Deswalantri Deswalantri; Wedra Aprison; Hidayani Syam

Jurnal Publikasi Ilmu Psikologi. 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

This study was motivated by the existence of online tutoring users ruangguru at SMA Negeri 5 Bukittinggi and aims to determine how much influence online tutoring (Ruangguru) has on the learning outcomes of students at SMA Negeri 5 Bukittinggi. This study uses a quantitative research method with a simple regression approach. The sampling technique uses purposive sampling where the sampling is based on certain considerations, the sample of this study was students in grades 1, 2, and 3 at SMA N 5 Bukittinggi totaling 65 people. Data were obtained through a questionnaire using a Likert scale that had been tested for validity. Data validity techniques use validity and reliability tests. Statistical testers with assumption test analysis (normality and linearity), linear regression analysis, hypothesis testing (F test and R2 test). Based on the analysis and data from the research results processed using the SPSS 22.0 computer program, it shows that partially it can be seen that the Variable X Ruangguru Online Learning Guidance on student learning outcomes has a constant of 19.993 and a coefficient value of 0.323 has a significance of 0.200> 0.05. It can be concluded that there is an influence of Ruangguru Online Learning Guidance on Student Learning Outcomes. Based on the Simultaneous test, the influence of Ruangguru Online Learning Guidance on Learning Outcomes is that f count 75.083> f table 2.90 and has a significant figure of 0.000 <0.05. This means that there is a Positive influence between Ruangguru Online Learning Guidance on Student Learning Outcomes at SMA N 5 Bukittinggi. With a determination coefficient value obtained of 0.544, this means that there is an influence of 29.59%, while the rest is influenced by other variables that are not studied.

Andrean Putra Kurniawan; Desy Anggraeni

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2025 Pusat Riset dan Inovasi Nasional

This study aims to determine the Influence of Task Complexity, Time Budget Pressure, Audit Experience, and Due Professional Care on Audit Quality in Auditors at Public Accounting Firms in the South Jakarta Region in 2025. The data sampling technique is through the distribution of questionnaires directly to respondents using the purposive sampling method. The population in this study is auditors who work in 7 Public Accounting Firms and obtained 47 auditors who are sampled in this study. This study uses multiple linear regression analysis techniques and uses the Statistical Package For The Social Science (SPSS) version 22 and Microsoft Excel 2019 program test tools. The results of this study prove that the variable of task complexity has a positive and significant effect on audit quality, while time budget pressure, audit experience, and Due Professional Care have no effect on audit quality.

Dian Agustiar; Heri Prabowo; C Tri Widiastuti

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Financial problems are not only caused by low income, but financial difficulties can also arise if there are errors in financial management such as incorrect use of credit, and lack of financial planning. Therefore, financial literacy is needed for someone in managing their financial resources to be able to adjust to income and lifestyle in the modern era like today. The purpose of this study is to determine the effect of financial literacy, financial technology, financial risk, financial attitudes and financial income on financial management (study on the community of Kertasari Village, Banjarharjo District, Brebes Regency). This study uses a survey approach for its quantitative research design. The population used is the community in Kertasari Village with a population of 994 heads of families, having personal income, and being the head of the family. In determining the sample, the author uses the Slovin formula so that the number of samples obtained is 100 samples. The data analysis methods used are instrument testing, classical assumption testing, multiple linear regression testing, and hypothesis testing. The data obtained in this study were then processed using the IBM SPSS Statistics 23 program. The results of the study show that financial literacy has a positive and significant effect on financial management, financial technology has no effect on financial management, financial risk has a positive and significant effect on financial management, financial attitudes have a positive and significant effect on financial management, and financial income has a positive effect on financial management.

Putu Jenny Natasia; Putu Yudi Setiawan

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

Umah Lokal Coffee Roastery is a business engaged in the production and marketing of coffee beans. This study aims to optimize the production combination to maximize profits using the Linear Programming method. This method enables the company to determine the optimal production quantity for each type of product, namely Telek Beans, Barong Beans, Jauk Beans, Gerbera, and Daisy. The analysis results indicate that the optimal production combination includes producing 128 units of Telek Beans, 155 units of Jauk Beans, 85 units of Gerbera, and 189 units of Daisy, while the production of Barong Beans is discontinued. Implementing this strategy has the potential to increase profits by Rp1,124,417 or 6.4%. This research contributes to the development of more efficient production strategies in dealing with resource constraints.  

Susila Widhiyanti; Hesti Sadtyadi; Ratna Setyaningsih

Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) 2025 LPPM Universitas 17 Agustus 1945 Semarang

This study There is ineffective communication in Wonogiri Market which causes failure in negotiation. Ineffectiveness in negotiation also makes sellers and buyers not have a purchase agreement, sometimes there is a compulsion of sellers so that the goods they sell are immediately sold out so that many other traders compete to provide lower prices. This study aims to determine whether or not there is an influence of communication on the success of negotiations between sellers and buyers in Wonogiri Traditional Market. This study is a quantitative study with a simple linear regression analysis method. This research was conducted in Wonogiri traditional market, on sellers and buyers in March - May 2025. The population of this study was 110 sellers, while the sample used was 84 sellers. The data analysis technique used simple linear regression with the help of the SPSS 25 program. Based on the results of the study and data analysis, it shows that there is an influence of interpersonal communication on the success of negotiations in Wonogiri Traditional Market of 0.581.  

Natasya Wahyu Utami; Indah Kurniyawati

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

This study aims to determine the effect of transfer pricing, thin capitalization, capital intensity and audit quality on tax avoidance. The population in this study are companies that have been listed on the Jakarta Islamic Index (JII) during the 2019-2023 period, totaling 54 companies. The sample in this study amounted to 19 multinational companies or 95 observation data determined by purposive sampling method. The data analysis used is multiple linear regression analysis with dummy variables with the SPSS 29 program. The results showed that transfer pricing partially had a negative and significant effect on tax avoidance, while thin capitalization, capital intensity and audit quality partially have no significant effect on tax avoidance. However, transfer pricing, thin capitalization, capital intensity and audit quality simultaneously have a positive and significant effect on tax avoidance.

Resya Zahrani Yulian; Desy Anggraeni

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2025 Pusat Riset dan Inovasi Nasional

Firm value represents the value required by investors to make investment decisions, as reflected in the company's market price. It also represents the growth value for shareholders, which is mirrored in the company's stock market price. Firm value signifies the prosperity of shareholders; when the firm's value is high, shareholder prosperity is also high. The objective of this study is to determine the influence of financing decisions, profitability, solvency, and company size on firm value. The population consists of industrial sector companies listed on the Indonesia Stock Exchange (IDX) with financial statements for the 2019–2023 period. The sample was selected using purposive sampling based on specific criteria, resulting in 41 companies. This study utilizes multiple linear regression analysis, facilitated by the SPSS Version 22 program. The results of this study indicate that funding decisions as measured by the debt to equity ratio have a positive and significant effect on firm value, profitability as measured by return on assets has a positive and significant effect on firm value, solvency as measured by the debt to asset ratio has a negative and significant effect on firm value, and firm size as measured by firmsize has no effect on firm value.

Yayang Dewi Arin Maharani; Maria Agatha Sri W H

Journal Economic Excellence Ibnu Sina 2025 STIKes Ibnu Sina Ajibarang

This study aims to analyze the effect of the unemployment rate and population on economic growth in Ringinpitu Village, Tulungagung Regency. The high unemployment rate and the increase in population each year are factors that can affect economic conditions in the region. This study uses a quantitative method with multiple linear regression analysis, processed using SPSS software. The results of the study indicate that the unemployment rate has a negative and significant effect on economic growth with a regression coefficient value of -0.283 and a significance value of 0.001 (p <0.05). Meanwhile, the population has a positive and significant effect on economic growth with a regression coefficient of 1.018 and a significance value of 0.000 (p <0.05). The simultaneous test (F test) shows that the unemployment rate and population together have a significant effect on economic growth, with an F-count value of 35.125 and a significance of 0.000 (p <0.05). The Adjusted R² value of 0.621 indicates that 62.1% of the variation in economic growth can be explained by the unemployment rate and population, while 37.9% is influenced by other factors outside this research model. Based on these findings, it is recommended that local governments improve job training programs, create more jobs, and optimize population growth control policies to encourage more stable and sustainable economic growth.

Achmad Fauzan Dainuri; Septi Gumiandari

Aggressiveness is a behavior characterized by behavior that aims to hurt or hurt others. This study aims to determine the influence of peer social support impressions on the aggressive behavior of students of the Arabic Language Education Study Program (PBA). This study uses a quantitative method with a survey research design. The research sample consisted of 30 PBA students who were randomly selected. Data were collected using a questionnaire instrument. Data analysis using multiple linear regression test The results showed that there was a significant relationship between the impression of peer social support and the aggressive behavior of PBA students. The higher the impression of peer social support felt by students, the lower their aggressive behavior. Based on the results of this study, it can be concluded that the impression of peer social support has an important role in reducing the aggressive behavior of PBA students. Therefore, it is important for PBA students to establish good relationships with their peers in order to get adequate social support.

Nur Fitriah Apriliana; Slamet Mudjijah

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

This research aims to determine the effect of cash turnover, receivable turnover, inventory turnover, and capital structure on profitability. The population in this study is 13 Pharmaceutical Companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The research sample was determined using a purposive sampling method, and there were 11 companies that met specified criteria. This study uses multiple linear regression method using the Statistical Package for the Social Sciences (SPSS) version 26 program. The results of this study indicate that Capital Structure have a negative effect on Profitability, and Cash Turnover, Receivable Turnover, and Inventory Turnover have no effect on Profitability.

Alvianita, Devi; Soegiastuti, Janti

Jurnal Ilmiah Serat Acitya 2025 Universitas 17 Agustus 1945

The problem faced by the level of public trust related to transparency, accountability and competence towards the sub-district government is still lacking and not yet optimal. This is because the sub-district government is not optimal in providing access and important information about agendas, programs and financial management so that the public does not fully believe that the government is transparent. and accountable. The population of this study was all employees at the District Office in Grobogan Regency totaling 38 employees who were sampled using a saturated sampling technique or census. The analytical tools used in this research are multiple linear regression analysis and t test. The results of this research are that accountability, transparency and competence have a positive and significant effect on the effectiveness of financial management at sub-district offices in Grobogan Regency.

Priska Oktaviani Zai

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

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

Raul Jordan Reevhandy Lau; Apollo Daito

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

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

Fitrimawati Ndruru; Juaniva Sidharta

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2025 Pusat Riset dan Inovasi Nasional

This research aims to determine the influence of perceptions and knowledge about taxation on students' interest in working in the field of taxation. This type of research is mixed research. The population of this research is Accounting students at the Indonesian Christian University. The method used in this research is purposive sampling for quantitative and snowball sampling for qualitative with specified criteria, namely students who have taken a specialization in taxation. The theory used in this research is the Theory of Planned Behavior (TPB). This research was processed using SPSS with the multiple linear regression method and in analyzing the data this research used descriptive statistics, data quality testing, classical assumption testing, and also hypothesis testing. The results of this research show that the variables of perception and knowledge about taxation have a positive and significant effect on students' interest in working in the field of taxation.

Ading Rahman Sukmara; Fanny Fauziyanti; Ferey Herman

Ebisnis Manajemen 2025 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

This study is motivated by several problems that: Employee performance is still low, this is due to several factors, namely the quality of work produced is still not good, lack of leadership direction to subordinates, high employee attendance rate and declining work performance. Low employee work motivation, as evidenced by the amount of time spent during working hours that are not used optimally, still low motivation to increase understanding of work duties and responsibilities, as well as motivation to improve skills in terms of work mastery which can help make it easier to carry out work. The promotion of positions at the Ciamis Regency Education Office is considered to have not fulfilled the predetermined procedures. There are still structural positions that are filled by people who do not have a formal education background or are not in accordance with their competence, this is due to the lack of competent human resources in their fields because people with appropriate formal education, ranks and classes have not been able to occupy structural positions so that they are filled by officials with a formal education background that is not their competence. The implementation of rotation is still optimally organized, it can be seen in the reality that the implementation of rotation often occurs in a spoil system. The spoiler system is a rotation program based on family or based on acquaintances or connections. The results of the study inform that: (1) there is a positive influence of rotation on work motivation. This means that if there is an increase in rotation, it will be followed by an increase in work motivation. (2) there is a positive influence of position promotion on work motivation. This means that if there is an increase, it will be followed by an increase in work motivation. (3) there is a positive influence of rotation and promotion of positions on work motivation. This means that rotation and promotion of positions is one part of formal employee development which aims to provide motivation to employees of the Ciamis Regency Education Office. (4) There is a positive influence of work motivation on employee performance. This means that Motivation is closely related to performance or performance. Employees who have high work motivation can improve performance, on the other hand, employees who do not have motivation to work will reduce performance so that the goals of an agency will not be achieved. The method used in this study is a quantitative descriptive method, including data analysis techniques, namely validity test, reliability test of descriptive analysis, verifiable analysis, multiple linear analysis, f test, t test and path analysis.

Chyntia Chantikaruby; Retno Fuji Oktaviani

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

This study aims to determine the Influence of Asset Structure, Current Ratio, Firm Size and Sales Growth Relative to the Company's Capital Structure. The research population is a household appliance sub-sector manufacturing company listed on the Indonesia Stock Exchange. Sample selection using Purposive Sampling. The research period is 2019-2023. The data analysis technique used is multiple linear regression processed with IBM programs Statistical Package for Social Science (SPSS) Version 26. The results of the study show that the Asset Structure and Current Ratio have a negative and significant effect on the Capital Structure. Company Size and Sales Growth have no effect on the Capital Structure.