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Andari, Andari; Nafiudin Nafiudin; Fatya Nisyah; Niken Widillahi

International Journal of Economics, Commerce, and Management 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of work discipline, professionalism, and organizational culture on organizational commitment among employees in the Public Service Sector. Organizational commitment is an important factor that reflects employee loyalty and attachment to the institution, while the three independent variables are considered as internal factors that can strengthen this commitment. The method used in this study is associative quantitative with a multiple linear regression approach. Data were collected through distributing questionnaires to 46 respondents based on probability sampling techniques. Data processing and analysis in this study used SPSS software version 27. Based on the results of the study, it was found that there is a significant influence of work discipline on organizational commitment. In addition, professionalism has a significant effect on organizational commitment, organizational culture has a significant effect on organizational commitment. Based on simultaneous hypothesis testing, it is proven that work discipline, organizational culture, and professionalism jointly influence organizational commitment. While the amount of contribution is 54% to organizational commitment, while the remaining 46% of organizational commitment is influenced by other factors such as leadership style, motivation, competence, rewards, job satisfaction, and employee performance. Thus, this study confirms that to increase organizational commitment, government agencies need to strengthen a healthy work culture, enforce discipline, and encourage a professional attitude in the work environment.

Cindy Widiyanti; Ishmatun Naila; Lilik Binti Mirnawati

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to examine and review the impact of language learning through text-based methods on the cognitive abilities of elementary school students. The research approach used is a qualitative study with the main instrument being the researcher, and supporting instruments including observation, interviews, and documentation of student learning outcomes at the elementary school level. Research data was obtained from various library sources, such as books, scientific articles, national and international journals, and other relevant scientific works related to text-based learning and student cognitive development. The results of the study indicate that the implementation of Indonesian language learning with text-based methods has a diverse impact on students. Differences in learning outcomes are not only influenced by the strategies and learning processes implemented by teachers, but are also closely related to students' cognitive abilities in understanding, interpreting, and processing information from Indonesian texts. Thus, text-based methods need to be adapted to the characteristics and levels of students' cognitive abilities so that learning objectives can be optimally achieved.

Santo Dewatmoko; Nadia Rizky Vindiazhari; Zaenal Muttaqien

Jurnal Manajemen Riset Inovasi 2026 Pusat Riset dan Inovasi Nasional

This study examines customer churn prediction in subscription-based telecommunications from a digital marketing perspective using machine learning. The analysis utilizes a secondary dataset of 7,043 customer records that simulate behavioral, contractual, and financial attributes commonly found in telecom services. Three classification algorithms Logistic Regression, Random Forest, and Gradient Boosting are applied to model churn behavior. Data preprocessing includes handling missing values, encoding categorical variables, and splitting data into training and testing sets. Model performance is evaluated using accuracy, recall, and ROC-AUC, with emphasis on recall due to its importance in identifying at-risk customers. The results show that Gradient Boosting achieves the highest overall performance with an ROC-AUC of 0.84, while Logistic Regression provides relatively higher recall. Key drivers of churn include short-term contracts, higher monthly charges, and lower service engagement. However, recall remains moderate, indicating limitations in capturing complex behavioral factors. These findings suggest the need to combine predictive models with behavioral insights and highlight the importance of early customer engagement and long-term retention strategies.

Masykhun, Ahmad Fulkil

Jurnal Hasil Kegiatan Bersama Masyarakat 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The problem of household waste in Kalanganyar Village, Sedati District, Sidoarjo Regency, is increasing along with population growth, while residents' knowledge about waste sorting is still minimal and processing facilities are limited. This community service program aims to increase awareness and cleanliving behavior through education and mentoring on household waste processing based on the 3R concept (Reduce, Reuse, Recycle). This activity adopts an Asset-Based Community Development (ABCD) approach that focuses on mapping and utilizing local potential, such as health cadres, youth organizations, the spirit of mutual cooperation, and the availability of potential land. The implementation methods include appreciative inquiry, focus group discussions (FGDs), in-depth interviews with the Head of the Sopo Nyongko TPS and community leaders, participatory observation, and practical mentoring for housewives, youth organizations, and TPS managers on February 9. The results of the activity showed an increase in residents' understanding of PHBS and waste management, indicated by the enthusiasm of participants during the educational session. The program also successfully activated local agents of change: youth groups began implementing inorganic waste recycling, and health cadres designed a home-based waste sorting system.

Septiana Nintan; Yuniarti Evi; Nirmala Dewi Dian

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research is motivated by the negative impacts of production activities at a manufacturing company engaged in rubber processing, specifically at PTPN VII Unit Pematang Kiwah Natar, South Lampung. The factory's operations directly impact the environment, generating noise pollution, air pollution, unpleasant odors, and liquid waste. This situation requires the company to implement Environmental Management Accounting (EMA) to balance business sustainability with social and environmental responsibility. This is in line with Law No. 40 of 2007 concerning Limited Liability Companies and PSAK 1 of 2021. The main objective of the study was to evaluate the suitability of the implementation of environmental management accounting at PTPN VII Uni ;t Pematang Kiwah Natar, South Lampung, based on the International Guidance Document IFAC 2005 and PSAK 1 of 2021. This study used a qualitative descriptive method. Primary and secondary data were collected through interviews, observation, and documentation. The research results show that the company has implemented environmental management accounting using PSAK 1 of 2021, where the company has fulfilled the identification, presentation, measurement, recognition, and disclosure stages using the 2022 sustainability report and the 2022 financial statements of PTPN VII. Furthermore, PTPN VII Unit Pematang Kiwah Natar, South Lampung, has classified environmental costs by allocating environmental costs based on the International Guidance Document IFAC 2005 and Ikhsan (2008). Therefore, PTPN VII Unit Pematang Kiwah Natar, South Lampung, has demonstrated its commitment to environmental regulatory compliance.

Dinah Arifah; Isyana Emita

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

As a manufacturing company engaged in the processing of copper and wire products, PT Tembaga Mulia Semanan, Tbk requires human resources with optimal performance to support the achievement of organizational goals. This study aims to examine the effect of work motivation and work environment on employee performance at PT Tembaga Mulia Semanan, Tbk. This research employed a quantitative approach with data collection conducted through questionnaire distribution. The research population consisted of all employees of the South Continuous Rod (SCR) Division, totaling 65 employees, with a sample of 42 respondents. The collected data were analyzed using multiple linear regression analysis with the assistance of SPSS software. The results of the t-test indicate that work motivation partially has a positive and significant effect on employee performance, as shown by a t-value of 4.265 which is greater than the t-table value of 2.022, with a significance level of 0.000 < 0.05. The work environment also partially has a positive and significant effect on employee performance, indicated by a t-value of 6.080 which is greater than the t-table value of 2.022 and a significance value of 0.000 < 0.05. Furthermore, the F-test results show that work motivation and work environment simultaneously have a positive and significant effect on employee performance. The coefficient of determination (R²) of 63.52% indicates that variations in employee performance can be explained by work motivation and work environment, while the remaining percentage is influenced by other factors outside this study.

Afrianti Handayani; Aprilita Rina Yanti; Agusdini Banun

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Prescription waiting time is a key indicator of pharmacy service quality that directly influences patient satisfaction and hospital efficiency. Data from the Outpatient Pharmacy Installation of Pelabuhan Jakarta Hospital show average waiting times of 30.49 minutes for non-compounded medications and 35.93 minutes for compounded medications. Although these figures are still within national standards, they have not met the hospital’s internal targets, indicating inefficiencies that require systematic improvement.This study aimed to analyze prescription waiting times and identify waste in outpatient pharmacy services using Lean Hospital and Continuous Improvement approaches. A qualitative analytical method with a case study design was applied. Data collection involved participatory observation, in-depth interviews with key informants (head of pharmacy, pharmacists, and technicians), and document review. Analysis utilized Lean tools such as Value Stream Mapping (VSM), identification of Value Added (VA) and Non-Value Added (NVA) activities, bottleneck analysis, fishbone diagram, and Failure Mode and Effects Analysis (FMEA).The findings revealed that service processes were dominated by non-value-added activities, especially during prescription receipt, verification, packaging, and dispensing. Major wastes included waiting, motion, and overprocessing. Contributing factors were uneven staff distribution, suboptimal e-prescribing systems, incomplete prescriptions, and lack of standardized procedures. The proposed future state VSM demonstrated potential improvements in reducing waiting time and enhancing service efficiency.

Hui Nee, Au Yong; Sugiyarti, Gita; Mardiyono, Aris

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study aims to analyze the influence of e-marketing and customer engagement on marketing performance. Analyze the influence of e-marketing and customer engagement, customer trust on marketing performance. The sample size was 78 respondents using SEM PLS for data processing. The findings of this study are that there is a significant positive influence between e-marketing on marketing performance; there is a significant positive influence between customer engagement on marketing performance; there is a significant positive influence between e-marketing on customer trust; there is a significant positive influence between customer engagement on customer trust; there is a significant positive influence between customer trust; on marketing performance

Novia Andriyani; Ida Harahap; Sairun Simanullang

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to see the effect of Total Asset Turnover and Debt To Equity Ratio (DER) on Return On Assets (ROA) at PT Indofood Sukses Makmur Tbk which is listed on the BEI in 2010 - 2023. The data used in this research is data secondary in the form of the annual financial report of the company under study. This research uses quantitative data and the data source used is secondary data with an analysis method using multiple linear regression methods with data processing using SPSS v.25. The results of hypothesis testing (T Test) partially state that the Total Asset Turnover variable does not have a significant and positive influence on Return On Assets (ROA) and the Debt To Equity Ratio (DER) variable has a significant and negative influence on Return On Assets (ROA). Simultaneous F Test results of the Total Asset Turnover and Debt To Equity Ratio (DER) variables show a significant influence between Total Asset Turnover and Debt To Equity Ratio (DER) on Return On Assets (ROA).

Siti Nur Azizah Putri Wangi; Nurul Hidayati

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The decline in service quality observed in 2023, such as frequent malfunctions of queue management machines and slow credit processing, indicates that the implementation of Total Quality Management (TQM) at PT Bank Pembangunan Daerah Sulawesi Tenggara, Wakatobi Branch, has not been fully optimized. These issues are particularly evident in aspects of continuous improvement, employee education and training, long-term management commitment, and employee involvement and empowerment. Therefore, this study aims to analyze the effect of Total Quality Management implementation on employee performance at PT BPD Sultra Wakatobi Branch. This research was conducted from February to August 2024 in Wangi-Wangi Regency. The study employed a quantitative research design using a census approach, in which all 40 employees were included as respondents. The data used in this study consisted of primary data collected through questionnaires and secondary data obtained from company documents. Descriptive analysis and Structural Equation Modeling–Partial Least Squares (SEM-PLS) were applied to examine the relationship between TQM and employee performance. The results reveal that long-term management commitment as well as employee involvement and empowerment have a significant effect on employee performance. In contrast, continuous improvement and education and training do not show a significant influence, indicating the need for further evaluation and improvement to strengthen the future implementation of Total Quality Management and enhance organizational performance.

Kholifia Alzhafy; Aulia Syafira Azzahro; Nadia Martha Nurfaizah; Irma Ayu Amalia; Ibrahim Ibrahim

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The primary focus of this research is to evaluate the influence of Good Corporate Governance (GCG), profitability levels, and entity scale on the market value of coal mining companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. This study adopts a quantitative design by utilizing secondary data from the official IDX website, where 8 companies were selected as samples from a total population of 34 coal sub-sector companies through purposive sampling techniques. Data processing was carried out through panel data regression analysis using Eviews 12 software. The research data indicates that, independently, the implementation of good corporate governance and the level of profit acquisition do not contribute significantly to determining the value of the entity. Conversely, company size is proven to have a significant negative impact. Simultaneous testing confirms that these three independent variables collectively have a significant effect on company value. These findings indicate the need for strategies that consider factors beyond good corporate governance and profitability in efforts to increase company value, such as operational efficiency and proper asset management.

Moh Rihul Azhar; Ahmad Muqorrobin Alamsyah; Natasya Salsa Sabila

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Halal certification is a primary requirement for Muslims when choosing food. This requirement is stated in Surah Al-Baqarah, verse 168 of the Quran, which commands Muslims to consume food that is halal and wholesome. Halal certification is assessed not only by the ingredients used but also by the entire production process, from processing and raw material use, transportation, to sales and consumption methods. In Indonesia, the development of halal products continues to grow rapidly in line with the large Muslim population. However, public understanding of halal certification, particularly for food and beverage products, remains relatively low. Based on this situation, this study examines the impact of halal certification on the marketing strategies of MSMEs in the food sector. This research seeks to answer two main questions: first, to what extent do MSMEs understand the importance of halal certification? and second, does the existence of halal certification influence consumer purchasing interest? The study used a library method, reviewing a variety of relevant literature, and an empirical approach to obtain data directly from the public.

Emilianus Eo Kutu Goo; Patricius Santio L.S.Botu; Maria Fitriana Dewi Damayanti; Anastasia Krisyanti; Maria Rosadalima +1 more

Jurnal Hasil Kegiatan Bersama Masyarakat 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to describe the production process, business strategy, and product offerings of the COSIK chocolate factory located in Maumere, Sikka Regency, East Nusa Tenggara. The COSIK chocolate factory utilizes local raw materials, such as cocoa beans, obtained directly from local farmers, and implements a processing process without the use of chemical preservatives. This approach not only increases the added value of local products but also supports community economic empowerment through partnerships with cocoa farmers in the region. Furthermore, the use of simple yet modern technology enables a hygienic production process that meets quality standards. The results show that the COSIK chocolate factory contributes to improving the quality of local cocoa, developing innovative products based on natural ingredients, and strengthening the region's identity as a producer of quality chocolate. Thus, COSIK serves not only as a production unit but also as a sustainable business model that integrates environmental, social, and economic aspects in a food processing industry based on local resources.

Nurul Hidayat; Mengsi Mengsi; Maria Rosita; Sulaiman Sulaiman; Lola Tersya Fitriani +2 more

Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia 2025 Fakultas Teknik Universitas Maritim AMNI Semarang

This Community Service activity aims to foster a spirit of mutual cooperation and to assist local fishermen engaged in seaweed businesses in the processing and cleaning of their harvests in the Amal Beach Area, East Tarakan District. Seaweed harvested from the sea needs to undergo a thorough cleaning process to maintain its quality, ensure market readiness, and meet industry standards. The activity was carried out by six implementers who collaborated directly with the local fishermen through mutual cooperation, seaweed cleaning, and education on environmentally friendly sea product management. The implementation methods included field observation, guidance, and hands-on practice at the fishermen’s business locations to provide practical understanding. The results indicated improved efficiency in the seaweed processing chain, from cleaning to storage, thereby reducing the risk of damage and quality loss. Additionally, the fishermen’s awareness of the importance of maintaining cleanliness and the balance of coastal ecosystems increased significantly. This activity also strengthened social bonds between students and the fishing community, fostering harmonious communication, and instilling values of togetherness, environmental care, and social responsibility. The positive impact of this program is expected to serve as a sustainable model for sea product management while promoting a collaborative culture between academics and coastal communities.

Dewa, Adenanthera Lesmana; Abimanto, Dhanan; Rahmasari, Lisda

Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia 2025 Fakultas Teknik Universitas Maritim AMNI Semarang

Universitas Maritim AMNI carried out community  service activities  at  Berahan Village  to support Demak Regency program. It is not only  students/cadets  and  lecturers  who  carry  out community service activities but also the surrounding community. They are very enthusiastic in participating in implementing various program activities carried out at Berahan Village. The method of implementing this activity  uses  a  direct  socialization  and  training approach, observation, interviews  and literature studies. Socialization Automation of Fishery Processing Supports Food Security in Berahan Village. The observation was held in Berahan  Village. The data collection was carried out through interview methods  and  as  a  reference  for  implementing community service activities was using the literature study method. The success of these program was  indicated  by  increase the income of the Berahan Community.

Yescenia Sigiro; Yulce Ketrina Karubuy; Eki Monalisa Br Surbakti; Suriyani Br Ginting; Yohanna Sitanggang

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

This study aims to analyze the impact of government expenditure development and government budgeting on the social assistance recipients affected by floods. The research approach uses a quantitative method with a total of 50 respondents selected through sampling techniques. Data processing was conducted using SPSS software with various statistical tests, including validity test, reliability test, multiple linear regression, t-test, and F-test. The results show that the development of government expenditure has a significant impact on the condition of the social assistance recipients. Additionally, government budgeting also has a significant impact on the effectiveness of social assistance distribution after the disaster. Simultaneously, both variables have a strong influence on the social assistance recipients, as reflected by the significant F-test value and the coefficient of determination (R Square) of 0.518. This means that 51.8% of the variation in the condition of social assistance recipients can be explained by the development of government expenditure and government budgeting. These findings highlight the importance of appropriate expenditure and budgeting policies to enhance the effectiveness of social assistance distribution, especially in disaster situations.

Alvin Aisyah Rahmah; Anwar Hariyono

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

This study aims to identify the influence of profitability, liquidity, and asset structure on the capital structure of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The study spanned five years, from 2019 to 2023. Of the total 15 companies in the population, 7 companies were selected as samples using a purposive sampling method. The research data were sourced from annual financial reports accessed through the official IDX website. Data processing was carried out using multiple linear regression methods. Capital structure was measured using two indicators: the Debt to Equity Ratio (DER) and the Debt to Asset Ratio (DAR). The analysis results showed that profitability had no effect on these two capital structure indicators. Conversely, liquidity and asset structure were shown to influence both DER and DAR. This study provides insight into the factors influencing debt financing decisions in pharmaceutical companies and their implications for the company's financial stability.

Toruan, Putri Lumban; Sinaga, Martina Br.; Andiny, Puti; Safuridar, Safuridar

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

Economic growth is the process of increasing a country's production capacity to generate goods and services over a specific period, reflecting the income and well-being of its people. This research aims to analyse the influence of labor, exchange rates, and exports on the Gross Domestic Product (GDP) of the manufacturing sector in Indonesia during the period 2010-2024. The method used is multiple linear regression analysis with the Ordinary Least Square (OLS) approach, using secondary data obtained from the Central Bureau of Statistics (BPS) and Bank Indonesia (BI). The research results indicate that all three independent variables, namely labor, exchange rate, and exports, have a positive and significant impact on the GDP of the manufacturing sector, both partially and simultaneously. The coefficient of determination (Adjusted R2) value of 0.9633 indicates that 96.33% of the variation in industrial sector GDP can be explained by these three variables, while 3.76% is influenced by factors outside the model. This research confirms that increased labour productivity, exchange rate stability, and export growth play an important role in strengthening the performance of the manufacturing sector in Indonesia. Therefore, policies focused on improving the quality of human resources, strengthening export competitiveness, and ensuring macroeconomic stability are needed to support the sustainable and globally competitive growth of the manufacturing sector.

Muhamad Sandi Pratama; Rosaidah Permanasari; Eka Budi Yulianti

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

This study aims to see the effect of Debt to Equity Ratio (DER) and Return on Assets (ROA) on Stock Price in PT. Wilmar Cahaya Indonesia, Tbk which is listed on the IDX during the period 2015–2022. The data used in this study is in the form of the company's annual financial statements obtained through secondary sources. This study uses a quantitative approach with multiple linear regression analysis methods, while data processing is carried out using the SPSS application. The results of the study show that partially the Debt to Equity Ratio (DER) variable has a negative effect on the Share Price, while the Return on Assets (ROA) does not have a positive effect on the company's Share Price. However, the results of the simultaneous test show that DER and ROA together have a positive and significant influence on the Stock Price. These findings provide an idea that the combination of capital structure and profitability remains an important indicator in assessing the performance of a company's shares even though their partial relationships show different tendencies. In addition, this research can be a reference for investors in considering the company's fundamental condition before making investment decisions, as well as provide additional insights for management in managing the capital structure more optimally.

Gita Silvia Manalu; Kasmawati Kasmawati; Safuridar Safuridar; Puti Andiny

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

This study analyzes the potential of leading sectors in five cities in Aceh Province: Sabang, Banda Aceh, Lhokseumawe, Langsa, and Subulussalam using the Location Quotient (LQ) method. This method is used to identify basic sectors that have comparative advantages and play a role as the main drivers of the regional economy. The data used are secondary data on GRDP by business field from BPS. The results of the study show that each city has different leading sectors according to the characteristics of its region: Sabang excels in the tourism and service sectors; Banda Aceh in the modern service sector such as transportation, finance, and energy; Lhokseumawe in the processing industry and trade; Langsa in the service, trade, and transportation sectors; and Subulussalam in the agricultural and MSME sectors. This study emphasizes the need for the formulation of development policies based on local potential to encourage inclusive and sustainable economic growth in Aceh Province.