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Putri Dini Octavia Ardiansyah; Gilang Habib Azky Pratama H.P

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

This study investigates the influence of discount programs, digital marketing strategies, and service quality on prospective students’ decisions to enroll at STIE Surakarta. The increasingly competitive landscape of private higher education in Indonesia requires institutions to formulate effective marketing strategies that can address the expectations and behavioral tendencies of Generation Z. A quantitative approach was employed using survey data from 36 new students selected through purposive sampling based on their participation in discount-based admission programs. The research instruments were validated through correlation tests and demonstrated reliable internal consistency. Data were analyzed using multiple linear regression to identify both partial and simultaneous effects among the variables. The findings reveal that discount offers are the only variable that significantly affects enrollment decisions, indicating that financial incentives remain a dominant consideration for prospective students evaluating private tertiary education options. Meanwhile, digital marketing and service quality, although yielding positive regression coefficients, do not show significant partial effects. However, the three variables collectively have a significant simultaneous effect, suggesting that enrollment decisions are shaped by a combination of economic, promotional, and perceptual factors. The model explains 45.7% of the variance in enrollment decisions. These results highlight the need for higher education institutions to balance financial incentives with consistent digital marketing execution and improved service delivery. The study contributes to the expanding literature on student decision-making behavior and offers practical insights for strengthening competitive marketing strategies in private higher education.

I Gusti Ketut Agung Pramesta Abhirama; I Gst. Ngurah Jaya Agung Widagda K

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

The decline in sales of UD Swasta Nulus in the 2022–2024 period and the increasing competition in the printing business in Denpasar City are phenomena related to consumer purchasing decisions. This study aims to analyze the influence of product quality, price, and promotion on consumer purchasing decisions of UD Swasta Nulus in Denpasar. This study is associative-causal with a quantitative approach. The study population consisted of 385 active consumers, with a sample of 80 respondents determined using the Slovin formula. Primary data were collected through a questionnaire using a Likert scale and analyzed using multiple linear regression. The results showed that product quality had a positive and significant effect on purchasing decisions. The price variable also had a positive and significant effect on purchasing decisions. In addition, promotion had the most dominant influence on purchasing decisions, with the highest beta value and coefficient compared to other variables. Simultaneously, the three independent variables had a positive and significant effect on consumer purchasing decisions of UD Swasta Nulus. This study enriches the empirical discourse in service marketing management, particularly in the printing sector, by emphasizing the importance of the marketing mix consisting of product quality, price, and promotion in shaping consumer purchasing decisions. Practically, these findings are expected to provide insights for UD Swasta Nulus in formulating more effective marketing strategies, especially through improving print quality, setting competitive prices, and strengthening digital-based promotional strategies to reach wider consumer segments.

Jearne Felix Imbang; Ansyela Fransiska Kaunang; Wasia Saleh; Petra Anjelus Rompas

International Perspectives in Christian Education and Philosophy 2025 Asosiasi Riset Ilmu Pendidkan Agama dan Filsafat Indonesia

This study aims to determine: (1) the social competence of teachers at Santo Fransiscus Xaverius Kema Catholic High School, (2) the resilience of students at Santo Fransiscus Xaverius Kema Catholic High School, (3) the extent to which teacher social competence influences student resilience at Santo Fransiscus Xaverius Kema Catholic High School. This study used quantitative methods. The sampling technique used was saturated sampling, which consisted of 57 teachers and students. The instrument used was a questionnaire consisting of variable X and variable Y. The collected data were analyzed using descriptive statistical analysis to test hypotheses 1 and 2 and simple linear regression analysis to test hypothesis 3. The results of the study prove that the teacher's social competence coefficient reached 0.90, while the student's resilience coefficient reached 0.83, both of which are in the very good category. Further findings show that there is an influence of teacher social competence on student resilience, with the magnitude of the influence indicated by a correlation coefficient value of 0.075. Based on these results, the author concludes that the influence of teacher social competence on student resilience is in the very low category with a percentage of 7.5%.

Dila Agustina Ramadani; Ari Susanti

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

This study aims to analyze the influence of price and product quality on purchasing decisions for personal care products manufactured by PT Mandom Indonesia Tbk. The topic was chosen in response to increasingly intense competition in the cosmetics industry, along with a decline in sales performance of several Mandom products, which highlights the need for the company to better understand key factors affecting consumer purchasing behavior. The research employed a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to 100 respondents who use Mandom products, selected through purposive sampling. Prior to analysis, the research instruments were tested for validity and reliability to ensure the accuracy and consistency of the data. The data were then analyzed using multiple linear regression techniques. The results indicate that price has a positive and significant effect on purchasing decisions and is the most dominant influencing factor. This finding suggests that consumers place strong emphasis on the suitability between price and perceived benefits when making purchasing decisions. Product quality also shows a positive and significant influence, although its effect is relatively smaller compared to price. Simultaneously, price and product quality explain a portion of the variation in purchasing decisions, while other factors outside the study also contribute. Based on these findings, PT Mandom Indonesia Tbk is advised to prioritize competitive pricing strategies while consistently maintaining product quality to enhance purchase intentions and strengthen consumer loyalty.

Frana, Frana; Kusuma, Marhaendra; Athori, Agus

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

This research aims to examine the effect of profit optimization on market reaction and the mediating role of tax avoidance in this relationship among insurance sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2023 period. Profit optimization is proxied by Return on Assets, market reaction by stock returns, and tax avoidance by the Effective Tax Rate. This research employs a quantitative approach using secondary data obtained from the financial statements of 17 insurance sub-sector companies, with a final sample of 10 companies selected through purposive sampling. Data analysis was conducted using classical assumption tests, multiple linear regression, and path analysis. The results indicate that profit optimization has a positive and significant effect on tax avoidance. However, tax avoidance does not influence market reaction, and profit optimization also does not have a direct effect on market reaction. Furthermore, tax avoidance is able to mediate the effect of profit optimization on market reaction. This study contributes to a deeper understanding of how earnings information quality, taxation strategies, and investor responses interact in shaping capital market dynamics within the insurance industry. The findings also provide a foundation for future research to explore external factors that may influence these relationships, offering additional academic value for strengthening subsequent studies.

Rhea Renata Anindita; Eka Yoshida; Tinon Ambarini

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

Electronic Medical Record (EMR) is an essential component of hospital digital transformation aimed at improving administrative efficiency and service quality. This study aims to analyze the factors influencing the implementation of EMR in outpatient registration at a private hospital in North Jakarta. A mixed-methods design was employed, combining quantitative data collected from questionnaires completed by 30 registration staff with qualitative data obtained through structured interviews and direct observation. The logistic regression analysis revealed that Training and Staff Competence (X2) had a significant positive effect on outpatient registration (OR 30.663; p=0.040), while System Integration and Data Security (X4) also showed a significant effect (OR 15.121; p=0.047). In contrast, Technological Infrastructure Readiness (X1) was positive but not significant (p=0.112), and Organizational Culture and Managerial Support (X3) was negative and not significant (p=0.954). Simultaneously, the model explained 72.1% of the variation in registration effectiveness (Nagelkerke R²=0.721) with a classification accuracy of 93.3%. Qualitative findings supported the quantitative results, highlighting insufficient staff training, persistent technical issues in BPJS system bridging, and difficulties faced by elderly patients in adapting to digital registration. Elderly patients still required staff assistance and simple educational media such as tutorial videos displayed in hospital waiting areas. This study concludes that staff competence and system integration are the key determinants of successful EMR implementation in outpatient registration. It is recommended that hospitals strengthen continuous training programs, improve network and server stability, and expand patient education initiatives to ensure effective, efficient, and patient-friendly digital services.

Dewa Ayu Dyah Prema Gandhi; I Gde Ary Wirajaya

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

State-Owned Enterprises (SOEs) are business entities whose capital is wholly or primarily owned by the government, and in the form of Persero, partial capital participation from the private sector is permitted. Earnings quality reflects the firm’s true economic condition; therefore, it is influenced by financial conditions and the policies implemented. This study aims to examine the effect of accounting conservatism, capital structure, liquidity, profitability, and Corporate Social Responsibility (CSR) disclosure on earnings quality in SOEs listed on the Indonesia Stock Exchange during 2023 and 2024. Research data were obtained from financial statements and sustainability reports as secondary sources, and analyzed using multiple linear regression with the assistance of SPSS software. The findings indicate that accounting conservatism has a positive effect on earnings quality, whereas liquidity and profitability have negative effects. Meanwhile, capital structure and CSR disclosure show no significant effect on earnings quality. These results provide empirical insights for stakeholders in understanding the factors that influence the reliability of earnings information in SOEs.

Mohammad Fathoni; Elis Anita Farida

DHARMA EKONOMI 2025 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

This study aims to analyze the influence of work motivation on the performance of employees at PT BPR Sentral Arta Asia (SAA) in Lumajang City, East Java. In the context of an increasingly competitive banking industry, companies require human resources who are not only competent but also possess strong internal and external drive to achieve organizational goals. This research employed a quantitative approach with a sample of 45 employees selected randomly. Data were collected through observation and questionnaires, then analyzed using validity tests, reliability tests, and simple linear regression. The findings reveal that work motivation has a significant positive effect on employee performance. This demonstrates that enhancing both intrinsic and extrinsic motivation can improve productivity and service quality, thereby supporting the company's long-term objectives. The determination coefficient (R²) of 45.2% indicates that motivation contributes significantly to performance, while the remaining 54.8% is influenced by other factors not examined in this study.

Muhammad Khairul Nawwari; Anna Yulianita; Syawal Novaliansyah; Muhammad Rizky Putra Ramadhan

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

This study aims to analyze the effect of welfare inequality on poverty levels on the island of Sumatra. Welfare inequality is measured using the Gini Index, while poverty levels are measured by the percentage of the poor population at the provincial level. This study uses a quantitative method with a panel data approach covering ten provinces on the island of Sumatra during the period 2020–2024. The analytical techniques used include panel data regression with fixed and random effects models, as well as classical assumption testing to ensure model validity. The results show that welfare inequality has a positive and significant effect on poverty levels, meaning that increasing inequality in income distribution tends to increase the number of poor people. This finding indicates that uneven economic growth can worsen the welfare of the community, especially low-income groups. Therefore, more inclusive and sustainable development policies are needed, particularly in increasing equitable access to education, health services, and productive employment opportunities to reduce inequality and poverty levels on the island of Sumatra.

M. Arpah; Mohammad Aras

Jurnal Riset dan Inovasi Manajemen 2025 International Forum of Researchers and Lecturers

Logical thinking is a fundamental competency for prospective teachers, as it supports systematic reasoning and professional decision-making. This study aimed to analyze the relationship between academic communication and emotional regulation with the logical thinking skills of students at the Faculty of Teacher Training and Education, Satya Wiyata Mandala University, Nabire, Central Papua. A quantitative correlational design was employed with 100 students selected through proportional random sampling. Data were collected using an academic communication questionnaire, an emotional regulation scale, and a logical reasoning test, and analyzed through Pearson correlation and multiple regression. The findings indicate that both academic communication and emotional regulation have positive and significant relationships with logical thinking skills, both partially and simultaneously. These results emphasize that logical thinking development in higher education requires the integration of cognitive, interpersonal, and emotional competencies.

Aditya Dwi Christanto; Haryani Haryani

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

This study aims to analyze the influence of the work environment, training, and incentives on employee performance at PT. Erela Semarang. The research population includes 877 production employees working at the company. A random sampling technique was applied to ensure representative data, resulting in a sample of 100 production employees. The study adopts a quantitative approach, with data analyzed using multiple linear regression to examine the relationship between the independent variables and employee performance as the dependent variable. The findings reveal that the work environment has a positive and significant effect on employee performance, indicating that comfortable and supportive workplace conditions can improve productivity and job outcomes. In addition, training is proven to have a positive impact on employee performance, showing that skill development and knowledge improvement contribute to better work effectiveness. Furthermore, incentives also demonstrate a positive influence on employee performance, suggesting that financial or non-financial rewards can motivate employees to achieve higher performance levels and support organizational goals.

Nurul Aini Mm. Sodik; Siti Nur Azkiah I. Hulawa; Nuraini Mauke; Tiara Avrianti Pilo; Melia Frilia Pakaya

Jurnal Pendidikan Anak Usia Dini dan Kewarganegaraan 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to determine the effect of authoritative parenting on the independence of children aged 4-5 years. The ex-post facto method was used as the research method, with the population being all parents of TPA Siti Hajar who use authoritative parenting. The sample was determined using a total sampling technique with data collection using a questionnaire. Data analysis was conducted using normality tests and simple regression. The results showed that parents use an authoritative parenting style. Respondents always ask their children about their lessons at school (64.08%), listen to their children talk about their school situation (57.00%), and provide encouragement when their children start to be lazy about their homework (66.70%), with a level of independence in the fairly good category, with indicators of self-confidence (65.00%), being able to make their own choices (52.31%), being responsible (50.60%), and being easy to make friends (55.00%). Therefore, the conclusion that can be conveyed is that there is an influence of authoritative parenting on the independence of children aged 4-5 years with a percentage of 46.00%. This study aims to determine the effect of authoritative parenting on the independence of children aged 4-5 years. The ex-post facto method was used as the research method, with the population being all parents of TPA Siti Hajar who use authoritative parenting. The sample was determined using a total sampling technique with data collection using a questionnaire. Data analysis was conducted using normality tests and simple regression. The results showed that parents use an authoritative parenting style. Respondents always ask their children about their lessons at school (64.08%), listen to their children talk about their school situation (57.00%), and provide encouragement when their children start to be lazy about their homework (66.70%), with a level of independence in the fairly good category, with indicators of self-confidence (65.00%), being able to make their own choices (52.31%), being responsible (50.60%), and being easy to make friends (55.00%). Therefore, the conclusion that can be conveyed is that there is an influence of authoritative parenting on the independence of children aged 4-5 years with a percentage of 46.00%. 

Ilham Alfa Fauzan; Ilham Alfa Fauzan; Djoko Kristianto

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2025 LPPM Universitas Sains dan Teknologi Komputer

This study aims to analyze the effect of accountability, transparency, community participation, and village apparatus competence on the effectiveness of village fund management in Sidodadi Village, Masaran District, Sragen Regency. This research employed a quantitative approach using questionnaires as the data collection instrument. The population in this study consisted of the residents of Sidodadi Village, with a total sample of 85 respondents determined through a sampling method. Data were analyzed using validity tests, reliability tests, multiple linear regression analysis, t-test, F-test, and the coefficient of determination (R²). The results indicate that accountability, transparency, community participation, and village apparatus competence have a positive and significant effect on the effectiveness of village fund management. Simultaneously, the four independent variables contribute 64% to the effectiveness of village fund management, while the remaining percentage is influenced by other factors not included in this study

Maharani, Maharani; Endaryati, Eni; Kusumo, Haryo; Rokhman, Nur

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

This study aims to analyze the effect of taxpayer compliance and taxpayer awareness on the obligation to pay individual income taxes in Tasikmadu District. Taxes are the primary source of state revenue; therefore, compliance and awareness play a crucial role in optimizing tax collection. However, the compliance level of individual taxpayers in Tasikmadu District remains suboptimal, as many taxpayers have not fulfilled their obligations accurately and on time. This research employed a quantitative approach with a survey method. The population consisted of individual taxpayers registered in Tasikmadu District, and a total of 400 respondents were selected using Slovin’s formula. Data were collected through questionnaires with a Likert scale and analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis with the assistance of statistical software. The results indicate that taxpayer compliance has a positive and significant effect on the obligation to pay taxes. Taxpayer awareness also shows a positive and significant effect. Simultaneously, compliance and awareness significantly influence individual tax obligations in Tasikmadu District. The adjusted R² value of 0.420 demonstrates that these two variables explain 42.0% of the variation in tax obligations, while the remaining 58.0% is influenced by other factors not examined in this study. Based on these findings, it is recommended that the Directorate General of Taxes improve tax education and socialization programs, as well as expand the use of technology-based tax services to strengthen taxpayer compliance and awareness. Strengthening these aspects is expected to enhance tax revenue optimization and support sustainable national development.

Kintan Ulyantiputeri; Kintan Ulyantiputeri; Masruri Masruri; Abdillah Sani

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2025 LPPM Universitas Sains dan Teknologi Komputer

This study aims to analyze the effect of training, motivation, and work environment on employee productivity at PT. Angkasa Pura Indonesia (Persero), Soekarno-Hatta International Airport. In the increasingly competitive aviation industry, improving human resources is essential to support company performance. The research employed a quantitative method with an associative approach. The sample consisted of employees selected using simple random sampling. The research instrument was a questionnaire tested for validity and reliability, and the data were analyzed using multiple linear regression. The results show that training, motivation, and work environment have a positive and significant effect on employee productivity, both partially and simultaneously. These findings indicate that better training programs, higher work motivation, and a more conducive work environment lead to improved employee productivity. The practical implication highlights the importance for management to strengthen continuous training programs, establish effective reward and incentive systems, and create a healthy work atmosphere. This study is expected to serve as a reference for PT. Angkasa Pura Indonesia (Persero) and other companies in the same sector in formulating human resource development strategies to enhance competitiveness

Hadi, Dita Eka Putri; Prayogonegoro, Prabu Nurdin; Sudarmiatin, Sudarmiatin; Wijijayanti, Trisetia

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

Balikpapan City, as one of the economic centers in East Kalimantan, plays an important role in the development of Micro, Small, and Medium Enterprises (MSMEs). The Goetji, as one of the MSMEs engaged in the beverage industry, faces significant challenges and opportunities in improving its performance and competitiveness. This study aims to analyze the influence of employee work motivation, corporate culture, and corporate atmosphere on business production and economic growth in Balikpapan City. The research method used is a quantitative approach with statistical analysis to measure the relationship between the variables studied. Data was collected through a survey involving The Goetji employees and analyzed using regression analysis to identify the significance of each factor's influence. The results show that employee motivation has a significant effect on the development of The Goetji SMEs, with a significance value of 0.000, indicating a strong relationship. In addition, a positive corporate culture and a supportive corporate atmosphere also contribute to increased productivity and product quality. This positive impact is not only seen in The Goetji's internal performance but also contributes to local economic growth by creating jobs and increasing regional income. This study concludes that strengthening work motivation and a positive corporate culture are key to improving the performance of MSMEs, which in turn contributes to the economic growth of Balikpapan City. Recommendations are provided to continue developing strategies that support these two aspects in order to achieve greater sustainability and growth

Faridah Hanum Rajagukguk; Nurmaini Nurmaini; Taufik Ashar

International Journal of Health and Medicine 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Acute Respiratory Infections (ARI) in the working area of Mulyorejo Public Health Center, where an aluminum factory is located, rank first among the ten most common diseases. This study aims to analyze the influence of sociodemographic characteristics and PM2.5 exposure on ARI complaints in the aluminum factory area of Payageli Village, Deli Serdang Regency. The cross-sectional observational study involved 160 housewives living within a radius of 10–1500 meters from the factory’s chimney. The analysis included univariate, bivariate, and multivariate methods. Results showed that 58.1% of respondents experienced ARI symptoms in the past month. The average ambient (outdoor) PM2.5 concentration measured from three sampling points was 12.3 µg/m³, which did not exceed the WHO standard (<15 µg/m³). The highest concentration was recorded in the southern direction (15.5 µg/m³). Bivariate analysis indicated that education (p = 0.010), direction of house location (p = 0.001), and indoor PM2.5 concentration (p = 0.006) were significantly associated with ARI. Multivariate logistic regression analysis showed that the most dominant factor influencing ARI was indoor PM2.5 concentration (p = 0.039), followed by education (p = 0.013) and direction of house location (p = 0.001). This study provides a scientific basis for air quality control and housing environment improvement to reduce the risk of environmentally related diseases in industrial zones.

Putri Mustika Anggraeny; Suryari Purnama

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

In an era of increasingly intense business competition, an organization's success heavily depends on the quality of individual performance within it. Achieving optimal performance becomes key in realizing organizational goals. In the golf industry, the role of service staff, particularly caddies, is vital as the frontline service that directly interacts with customers. This ongoing research aims to analyze the influence of performance management systems on employee performance of golf caddies at Senayan golf Club. Using a quantitative approach, this research involved 167 respondents and employed multiple regression analysis. The research results show that goal setting, performance feedback, performance assessment, and rewards have a significant positive effect on employee performance, while training has a positive but low significant effect. Meanwhile, the simultaneous influence of independent variables positively affects employee performance. The implications of this research demonstrate the importance of developing a comprehensive performance management system focusing on goal setting, feedback, performance assessment, training, and effective reward systems

Suhartini, Ade; Budiman, Budiman; Hendarsyah, Decky; Junery, Muhammad Fadhil

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

This study aims to analyze the influence of internal control systems and transparency on the accountability of village financial management. This type of research is quantitative and descriptive, using primary and secondary data. Data were collected using questionnaires and literature studies. The population was the Tanjung Datuk community and village officials, Siak Kecil sub-district, Bengkalis district, Riau. The sampling technique used was accidental sampling, with Yamane sample measurements, so the number of samples obtained was 237 people. The data analysis technique used multiple linear regressions with validity, reliability, classical assumptions and hypothesis testing using SPSS software. The results of this study indicate that the internal control system has a positive effect on the accountability of village financial management. However, transparency does not affect the accountability of village financial management. This study provides theoretical implications, especially in completing the theory regarding the influence of the internal control system on accountability and support for the theory of stewardship and legitimacy. This study can then be a reference for the village government in maintaining and improving the accountability of village financial management in implementing the internal control system.

Nadila Meilia Nurrohmah; Nadila Meilia Nurrohmah; Fadjar Harimurti

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2025 LPPM Universitas Sains dan Teknologi Komputer

This study aims to determine the influence of knowledge, awareness, and utilization of information technology on individual taxpayer compliance in KP2KP Sragen. The hypothesis of this study is that knowledge, awareness, and utilization of information technology have a positive effect on individual taxpayer compliance. This study uses a survey method conducted on individual taxpayers in Sragen Regency. This type of research uses quantitative data used in this study from the results of questionnaire data which are then processed using the SPSS application. The data source is primary data. The sampling technique in this study uses the convenience sampling method with 100 taxpayers as respondents. The data analysis technique uses multiple linear regression analysis. The results of this study indicate that the results of the X1 t-test are negative and not proven true. The X2 t-test has a significant positive effect and is proven true. X3 has a significant negative effect and is not proven true. The F test shows a significant influence simultaneously. The results of the coefficient of determination mean that the contribution of the influence of the independent variable is 25.7% while the remaining 74.3% is explained by other variables besides the independent variables studied by the author, for example Tax Sanctions, Taxpayer Income, Tax Socialization, and Patriotism