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Mazaya Khalda Fachri Berutu; M. Luthfi Lubis; Mhd. Aldri Syahputra; Zainarti Zainarti

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

This study explores the roles of innovation and perseverance as critical success factors for young entrepreneurs in the fried chicken business through an in-depth case study of Fried Chicken Smile, located in Medan Tembung Subdistrict. The research focuses on how young entrepreneurs are able to survive and grow in a highly competitive culinary market dominated by global brands such as KFC. Using a qualitative research approach, data were collected through in-depth interviews with business owners and employees, direct field observations, and documentation analysis. The study is supported by several theoretical perspectives, including Grit Theory, which emphasizes perseverance and passion for long-term goals; Entrepreneurial Behavior Theory, which explains proactive and adaptive business behavior; and Schumpeter’s Innovation Theory, which highlights innovation as a driver of competitive advantage. The findings indicate that business success is influenced by continuous product innovation, particularly through adapting menu flavors to local tastes, maintaining consistent operational quality, and implementing effective digital marketing strategies via social media platforms. In addition, strong social support from family, peers, and local communities plays a significant role in sustaining entrepreneurial motivation. Overall, the study demonstrates that the combination of innovation, persistence, and social capital enhances competitiveness and supports the growth of micro, small, and medium enterprises (MSMEs). These findings provide valuable insights for the development of young entrepreneurship in Indonesia’s dynamic culinary sector.

Andi Ernanti Wahyuni Oktaviana; Amiartuti Kusmaningtyas; Siti Mujanah

International Journal of Entrepreneurship and Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to examine the role of transformational leadership in enhancing innovative work behavior through organizational learning readiness and knowledge sharing behavior as mediating variables among employees of Brighton Real Estate Spazio Surabaya. Employing a quantitative explanatory research design, data were collected through questionnaires distributed to 98 employees of Brighton Real Estate Spazio Surabaya. Data were analyzed using the Smart-PLS 3.2 software for hypothesis testing. The findings indicate that transformational leadership has a positive and significant effect (β = 0.311) on organizational learning readiness, and a positive and significant effect (β = 0.333) on knowledge sharing behavior. Organizational learning readiness also positively and significantly affects knowledge sharing behavior (β = 0.359). However, transformational leadership shows a negative and insignificant effect (β = −0.033) on innovative work behavior, while organizational learning readiness exhibits a positive but insignificant effect (β = 0.167) on innovative work behavior. Interestingly, knowledge sharing behavior demonstrates a negative and significant effect (β = −0.514) on innovative work behavior.

Bertha Ireni Mundung; Listriyanti Palangda

International Journal of Entrepreneurship and Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of work discipline and work motivation on employee performance at Bank Sulutgo Tondano. The research method used is a quantitative approach with multiple linear regression analysis. The population in this study consists of all 76 employees of Bank Sulutgo Tondano, and the sample was obtained using a saturated sampling technique. Data collection was carried out through questionnaires. The results of the study indicate that partially, work discipline has a positive and significant effect on employee performance, and work motivation also has a positive and significant effect on employee performance. Simultaneously, work discipline and work motivation have a significant effect on employee performance, with a coefficient of determination of 44.4%, indicating that these two variables are able to explain the variation in employee performance. Meanwhile, 55.6% is influenced by other factors outside the scope of this study. Therefore, it can be concluded that improving work discipline and work motivation will have an impact on employee performance at Bank Sulutgo Tondano.  

Mohammad Rozak Firmansyah; Diana Ambarwati; Brahma Wahyu K

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

This study aims to determine the extent to which motivation and work discipline affect employee productivity at CV. Langgeng Jaya. The study uses a quantitative descriptive approach with data collection techniques through distributing questionnaires. The study population includes all 80 employees of CV. Langgeng Jaya, with a sampling technique using Saturated Sampling. Data analysis was carried out through Multiple Linear Regression Tests and Hypothesis Tests with the help of the SPSS 27 program. The results of the study indicate that motivation has a significant influence on employee productivity partially, while work discipline does not have a significant influence. However, simultaneously, motivation and work discipline have been proven to have a significant influence on employee productivity. Therefore, CV. Langgeng Jaya is expected to prioritize increasing employee motivation through targeted programs and conducting evaluations and coaching on work discipline aspects, so that both factors can support each other in increasing overall productivity. This aims so that both factors can support each other in increasing overall employee productivity, creating a more productive work environment, and improving company performance in the long term.

Nurul Huda Chasanah; Ritha F. Dalimunthe; Prihatin Lumbanraja

International Journal of Economic, Social and Development Sciences 2025 International Forum of Researchers and Lecturers

Employee performance is a strategic factor in the success of regional banking organizations that are oriented towards service and achieving business targets. However, empirical evidence at PT Bank Sumut Kantor Cabang Koordinator Medan, indicates that employee performance tends to stagnate in the "Good" category during the 2021–2024 period. This condition is thought to be related to career development that is not yet optimally structured, organizational commitment that has not been fully actualized in work behavior, and inadequate extrinsic motivation. This study aims to analyze the effect of career development and organizational commitment on employee performance through extrinsic motivation as a mediating variable. The study used a quantitative approach with a survey method of employees at PT Bank Sumut Kantor Cabang Koordinator Medan. Data were analyzed using Structural Equation Modeling. The results show that career development and organizational commitment influence extrinsic motivation, and extrinsic motivation plays a role in improving employee performance and mediating the relationship between variables. These findings strengthen the role of extrinsic motivation as an important mechanism in bridging human resource policies and employee performance in regional banking.

Cecep Bihar Aftarudin; Arihta Esther Tarigan; Elianta Ginting

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

An employment relationship is a relationship between a worker and an employer or entrepreneur involving work, wages, and orders. One outcome of this employment relationship is termination of employment. To create a just and prosperous society based on Pancasila and the 1945 Constitution, the government has enacted laws concerning termination of employment, such as Law No. 13 of 2003 concerning Manpower, Law No. 11 of 2020 concerning Job Creation, and Government Regulation No. 35 of 2021 concerning Fixed-Term Employment Agreements, Outsourcing, Working and Rest Hours, and Termination of Employment. This research uses a normative legal method, namely examining the law as it exists or should exist, or the law in books. The research was conducted by analyzing applicable laws and regulations, using library materials or secondary data covering primary, secondary, and tertiary law. Termination of employment is the right of both parties, namely workers and employers. Both parties can terminate the employment relationship according to their respective situations or conditions. This issue often generates debate because each party has different perspectives and arguments regarding termination of employment. As a result, the amount of compensation workers receive in practice also varies. Comparing Law No. 13 of 2003, Law No. 11 of 2020, and Government Regulation No. 35 of 2021 concerning termination of employment, it is clear that the Employee Rights Act No. 13 of 2003 provides more compensation than the Job Creation Law. Therefore, in practice, many companies, including PT Kuoni Indonesia, seek ways to reduce their compensation obligations under the pretext of negotiating with employees.

Theresia Yunivita Ertilia; Emilianus Eo Kutu Goo; Veronika Toa; Benediktius Te Basa; Yohanes Kristo Doke +2 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the internal and external conditions of Karel Workshop in Wairhubing, Sikka Regency, using a SWOT approach (Strengths, Weaknesses, Opportunities, and Threats) as a basis for formulating business development strategies. The research employed a qualitative descriptive method with data collected through in-depth interviews with the owner, employees, and customers, as well as secondary data from documents and official statistics. The findings indicate that Karel Workshop possesses several strengths, including meticulous service quality, strong interpersonal relationships with customers, and mechanic skills acquired through self-learning. However, the workshop also faces weaknesses such as limited equipment, the absence of a structured management system, and a lack of digital promotion. Opportunities that can be utilized include high public interest in motorcycle modification, potential motorcycle painting services, a strategic location, and possible partnerships with spare-part suppliers. Meanwhile, the main threats include rising spare-part prices, competition among workshops, and occupational safety risks. Overall, the study recommends strengthening digital promotion, improving business management, enhancing workshop facilities, and implementing safety standards to support the sustainable development of Karel Workshop. 

Difta Rifky Restu Kurniawan; Indah listyani; Rike Kusuma Wardhani

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

Knowing about how the influence given by salary, incentives, and benefits on employee performance at the International King Bread Factory is the purpose of this study. The sample consisted of 47 respondents with a saturated sample method with the provision that the employees receive salary, incentives, and also benefits using multiple linear regression analysis. Based on the results of the study, it shows that the first hypothesis stating that Salary (X1) has a partial significant effect on employee performance is not proven and not true, this can be seen at a significant level of 0.723 which is above the tolerance value of 5% or 0.723> 0.05. The second hypothesis stating that Incentives (X2) have a partial significant effect on employee performance is proven and true, this can be seen at a significant level of 0.048 which is below the tolerance value of 5% or 0.048 <0.05. The third hypothesis stating that Allowance (X3) has a partial significant effect on employee performance is proven and true, this can be seen at a significant level of 0.000 which is below the tolerance value of 5% or 0.000 <0.05. Meanwhile, the fourth hypothesis stating that Salary (X1), Incentive (X2), and Allowance (X3) simultaneously have a significant effect on employee performance (Y) is also proven and true, this can be seen at a significant level of 0.001 which is below the tolerance value of 5% or 0.001 <0.05.

Theresia Yunivita Ertilia; Emilianus Eo Kutu Goo; Veronika Toa; Benediktius Te Basa; Yohanes Kristo Doke +2 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the internal and external conditions of Karel Workshop in Wairhubing, Sikka Regency, using a SWOT approach (Strengths, Weaknesses, Opportunities, and Threats) as a basis for formulating business development strategies. The research employed a qualitative descriptive method with data collected through in-depth interviews with the owner, employees, and customers, as well as secondary data from documents and official statistics. The findings indicate that Karel Workshop possesses several strengths, including meticulous service quality, strong interpersonal relationships with customers, and mechanic skills acquired through self-learning. However, the workshop also faces weaknesses such as limited equipment, the absence of a structured management system, and a lack of digital promotion. Opportunities that can be utilized include high public interest in motorcycle modification, potential motorcycle painting services, a strategic location, and possible partnerships with spare-part suppliers. Meanwhile, the main threats include rising spare-part prices, competition among workshops, and occupational safety risks. Overall, the study recommends strengthening digital promotion, improving business management, enhancing workshop facilities, and implementing safety standards to support the sustainable development of Karel Workshop. 

Rahmadani Fitri Panjaitan

Uranus: Jurnal Ilmiah Teknik Elektro, Sains dan Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The attendance recording system at PLN ULP Tanjungbalai still relies on manual, paper-based methods, resulting in delays in data recap, reduced efficiency, and a high potential for recording errors. This condition affects the accuracy of employee attendance information, which is essential for administrative activities and managerial decision-making. Based on these issues, this practical work aims to design and develop a web-based e-attendance application as a solution to enhance efficiency, processing speed, and the accuracy of attendance recapitulation. The system was developed using PHP as the programming language and MySQL as the database management system, following several stages including requirement analysis, system design using UML, and implementation of a web-based user interface. The application provides essential features such as user login, daily attendance recording, employee data management, attendance notes (permission, sickness, etc.), and automatic attendance report generation. The system is designed for two types of users—Admin and Employees—each with specific access rights. The implementation results indicate that the e-attendance application significantly improves the efficiency of attendance administration at PLN ULP Tanjungbalai. Data collection and recapitulation become faster, more structured, and less prone to errors, while also enabling administrators to monitor employee attendance in real time. Therefore, this web-based e-attendance application serves as an effective solution to support operational activities and enhance the quality of employee attendance management.

Muhammad Maulana Nazril; M. Faishal Fadhlurrahman; Fayzah Nazmah; Novita Ayu Fitri Wulandari; Muhammad Aulia Rahman +1 more

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the organizational structure, main tasks and functions, and challenges faced by the Legal Section in carrying out its role as a center for local government legal services. The research method used a qualitative approach through interviews with the Head of the Legal Section, direct observation in the work environment, and literature studies of various related documents and regulations. The results of the study indicate that the organizational structure of the Legal Section consists of functional positions, implementing officers, and temporary employees, each of which has a crucial role in supporting the legal product drafting process. However, the effectiveness of organizational performance still faces obstacles, particularly related to employee discipline, work ethic, and efforts to build a culture of bureaucratic integrity. The Head of the Legal Section emphasized that the quality of human resources is a key factor in determining the success of the process of harmonization of regulations and legal services. Thus, a sustainable apparatus development strategy and strengthening of the work system are needed so that the Legal Section can carry out its functions optimally in supporting the implementation of the Palangka Raya City government.

Aprijal Rajak; Zuchri Abdussamad; Romy Tantu

Kajian Administrasi Publik dan ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to examine the quality of public services at the Population and Civil Registration Office (Disdukcapil) of Pohuwato Regency using the SERVQUAL model, which comprises five dimensions: Tangibles, Reliability, Responsiveness, Assurance, and Empathy. This research was conducted in response to persistent public complaints regarding slow service processes, long queues, limited facilities and infrastructure, network disruptions, as well as insufficient information and uncertainty concerning service completion time. The study employed a descriptive qualitative approach through observation, interviews with Disdukcapil employees and community members, and documentation. The findings indicate that the quality of public services has not yet been optimal. The Tangibles dimension remains weak due to inadequate service facilities. Reliability has not been fully achieved as a result of delays in document issuance and system disruptions. Responsiveness among service officers is inconsistent in addressing public complaints. In terms of Assurance, officers demonstrate adequate professionalism; however, transparency in procedures and service timelines remains inconsistent. Meanwhile, in the Empathy dimension, attention to the community particularly vulnerable groups still needs improvement. Overall, the public services provided by Disdukcapil Pohuwato have not fully met community expectations and require improvements in facilities, staff competence, and the effectiveness of service systems.

Ariqah Ghina Hasnaputri; Yunizar Yunizar

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

As the center for employee competency development, BSI Corporate University (BSU) plays a crucial role in strengthening BSI’s competitiveness within Indonesia’s rapidly growing Islamic banking industry. BSU’s performance from 2021 to 2023 experienced fluctuations, indicating the need for an evaluation of factors influencing employee performance. Previous studies have also shown inconsistent findings regarding the influence of Islamic Work Ethics and AKHLAK core values on performance, thereby creating a research gap. This study aims to examine the influence of Islamic Work Ethics and AKHLAK core values on employee performance at BSU. Data were collected through a quantitative survey of BSU employees, resulting in 60 valid responses, and analyzed using SmartPLS 4.1.1.2. The research employed a descriptive quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM) as the analytical technique. The findings indicate that Islamic Work Ethics and AKHLAK core values have a positive and significant influence on employee performance.

Mohammad Naufal Hamid; Erwin Syahputra; Ririn Wahyu Arida

Jurnal Manajemen Bisnis Digital Terkini 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In an increasingly competitive workplace, employee performance is one of the important factors determining a company’s success. PT Gadjahmada Nusantarajaya, a company engaged in the service and trade sector, faces the challenge of maintaining and improving its employees’ performance. Internal factors such as organizational culture, work communication, and work discipline are thought to have a significant influence on employee performance. Based on this, this study was conducted to determine the influence of organizational culture, work communication, and work discipline on employee performance at PT Gadjahmada Nusantarajaya. The research questions in this study are: (1) Does organizational culture influence employee performance? (2) Does work communication influence employee performance? (3) Does work discipline influence employee performance? and (4) Do organizational culture, work communication, and work discipline simultaneously influence employee performance at PT Gadjahmada Nusantarajaya? This research is quantitative. Data were obtained through primary data collected using a questionnaire, as well as secondary data from company documents. The study population was all 49 employees of PT Gadjahmada Nusantarajaya. The sampling technique used saturated sampling; thus, the entire population was used as the research sample. Data analysis used validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis tests (t-tests and F-tests). The results showed that partially (t-tests) the variables of organizational culture, work communication, and work discipline had a significant effect on employee performance. Simultaneously (F-tests), these three variables also had a significant effect on employee performance at PT Gadjahmada Nusantarajaya.

Wahyu Arif Hardianto; Hertiana Ikasari

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze and test the mediating role of job satisfaction in the relationship between career development and job stress on employee loyalty at BPR Agung Sejahtera. This study used a quantitative methodology to collect primary data from 90 employees of BPR Agung Sejahtera through questionnaires. Partial Least Squares (PLS) with Structural Equation Modeling (SEM) was used to test the relationship between latent variables. Data testing included validity, reliability, bootstrapping , Adjusted R-Square, Path Coefficient, and Specific Indirect Effects . The results showed that career development had a positive and significant effect on job satisfaction. Conversely, job stress was found to have a negative and significant effect on job satisfaction. Career development also had a positive and significant effect on employee loyalty. Job stress had a negative and significant effect on employee loyalty. Job satisfaction had a positive and significant effect on employee loyalty. However, the mediating role of job satisfaction in the relationship between career development and job stress on employee loyalty proved to be insignificant. This finding indicates that employee loyalty is more influenced by good career development and low levels of job stress than the mediating role of job satisfaction. Overall, these findings conclude that managing career development and work stress through job satisfaction is crucial for increasing employee loyalty. It is hoped that these research findings will help BPR Agung Sejahtera's management better manage its human resources to achieve the company's goals.

Sofi Dwinta Istiana; Febrianur Ibnu Fitroh Sukono Putra

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study examines the influence of work discipline, training, and motivation on employee performance at PDAM Tirta Ayu, Tegal Regency. In a public service organization such as PDAM, employee performance is crucial to ensure customer satisfaction and strengthen institutional competitiveness. A quantitative survey method was used with questionnaires distributed to all 115 employees using a saturated sampling technique, as the entire population was included. The independent variables analyzed were work discipline (attitude, compliance with rules, responsibility), training (materials, methods, instructor competence, duration, facilities), and motivation (intrinsic and extrinsic). Employee performance, as the dependent variable, was measured using indicators of work quality, work quantity, teamwork, and problem-solving ability. The data were processed through multiple linear regression to assess simultaneous and partial effects. The research findings revealed that work discipline, training, and motivation each have a positive and significant impact on employee performance, but for training has a positive and insignificant effect, this is shown by the significant results of each significant level for work discipline sig value = 0.000 (<0.05), training sig value = 0.632 (>0.05) and motivation with sig value = 0.000 (<0.05). These results highlight the importance of strengthening employee discipline, implementing well-structured and sustainable training programs, and fostering sustainable motivation strategies. This research provides practical implications for PDAM Tirta Ayu management in designing policies to improve overall employee performance, thereby improving service quality and organizational competitiveness.  

Al’Fara Arum Suci Witjaksono; Febrianur Ibnu Fitroh Sukono Putra

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The growth of coffee shop businesses in Semarang has accelerated in line with the rising coffee consumption trend among younger generations. In this context, employees play a crucial role in ensuring service quality. However, job dissatisfaction triggered by work-related stress and excessive service load remains a significant challenge. This study aims to examine the influence of occupational strain, service load, reward fairness, supervisory support, and work-life balance on job satisfaction among coffee shop employees in Semarang. A quantitative approach was used through a survey method, utilizing a questionnaire distributed via Google Form. A total of 100 respondents from various coffee shops in Semarang were selected using a census technique. The results revealed that occupational strain and service load have a negative and significant effect on job satisfaction. Meanwhile, reward fairness, supervisory support, and work-life balance have a positive and significant impact on job satisfaction. These findings offer valuable insights for coffee shop owners in developing effective human resource strategies that promote employee wellbeing and maintain high service quality.

Afra Khulud Zanuba; Nanda Adhi Purusa

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to examine the influence of work environment, work motivation, and job training on employee performance, with work discipline as an intervening variable at PT. Telkom Akses Semarang. The population of this research consists of 400 employees of PT. Telkom Akses Semarang, which is a prominent company in the telecommunications sector. The sampling technique used was purposive sampling, and the sample size of 100 employees was determined using the Slovin formula to ensure a representative sample. Data were collected through questionnaires distributed randomly to the selected respondents to gather comprehensive and reliable information. This study employed a quantitative analysis approach, utilizing Smart PLS as the analytical tool, covering the outer model, inner model, and hypothesis testing to assess the relationships between the variables. The findings indicate that the work environment, work motivation, and job training significantly affect employee performance at PT. Telkom Akses Semarang. Furthermore, the use of work discipline as an intervening variable also mediates the influence of work environment, work motivation, and job training on employee performance, suggesting that work discipline plays a crucial role in enhancing overall employee productivity and organizational success.

I Made Ari Anja Saputra; Made Ika Prastyadewi; I Nyoman Resa Adhika; I Putu Yoga Purnama Yasa; Ni Putu Intan Purnamasari +2 more

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Employee work engagement is the extent to which employees are able and willing to commit to an organization, and the results of such commitment can be observed in their performance and tenure. This study aims to examine the effect of transformational leadership style and job satisfaction on work engagement through perceived organizational support at PT. Viva Vegas Ventury Denpasar. The study was conducted at PT. Viva Vegas Ventury Denpasar with a total sample of 45 employees. The sampling technique used was saturated sampling. Data were collected through observation, interviews, questionnaires, and documentation. The analytical method employed was a variance-based structural equation modeling, commonly known as Partial Least Squares (PLS). The results of the analysis show that transformational leadership style, job satisfaction, and perceived organizational support have a positive and significant effect on work engagement. Transformational leadership style and job satisfaction also have a positive and significant effect on perceived organizational support. Moreover, perceived organizational support mediates the influence of transformational leadership style and job satisfaction on work engagement.

Aniqotunnafiah Aniqotunnafiah; Febriyantoro Aryo Putro; Endang Dwi Wahyuningsih; Dimas Adi Wicaksono; Gede Mardirta Tama

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

This study aims to examine the influence of competence, independence, and information technology on the quality of financial statements among employees of Accounting Service Offices in Semarang City. This research uses a quantitative approach with a survey method targeting employees of Accounting Service Offices in Semarang City. Data were collected through questionnaires and analyzed using multiple linear regression with the aid of SPSS software, obtaining 60 respondents. The results of the study indicate that the three independent variables, namely competence, independence, and information technology, have a positive and significant effect on the quality of financial statements. These findings confirm that improving professional competence, applying strong independence principles, and effectively utilizing information technology are important factors in producing reliable, relevant, and timely financial statements.