Publication Search

70,857 articles from 624 journals · 1,760 citations tracked

Showing 1-20 of 361

Analytics

Qurasih Ainun Nurul Ussamah; Puji Rahayu

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

This study aims to examine the influence of tax awareness, tax knowledge, and tax morale on the level of individual taxpayer compliance. Income tax plays a strategic role as the primary source of financing for government expenditures in supporting national development. However, the level of taxpayer compliance in submitting Annual Tax Returns (SPT) continues to show a downward trend over time. This condition indicates a problem with compliance behavior influenced by various internal factors within taxpayers. Therefore, government efforts are needed to increase tax awareness, expand tax knowledge, and strengthen tax morale among the public. This study uses a quantitative descriptive approach with a random sampling technique. The research sample consisted of 30 individual taxpayers registered at the Kediri Pratama Tax Service Office (KPP Pratama). Data were analyzed using descriptive statistics, classical assumption tests, and hypothesis testing with the help of SPSS software. The results show that tax awareness, tax knowledge, and tax morale have a positive and significant effect on taxpayer compliance, both partially and simultaneously.

Beny Rafli Nurcahyo; Amri Gunasti

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

Traffic performance on urban road segments is strongly affected by vehicle volume and travel time, particularly during peak periods. This study analyzes the relationship between travel duration and the total number of vehicles passing along Otto Iskandar Road as an illustration of urban traffic conditions. Data were collected through field surveys, focusing on two main variables: average vehicle travel time and total traffic volume. Statistical analysis was performed using IBM SPSS Statistics, including normality testing and the Wilcoxon Signed Rank Test to identify potential differences between the observed variables. The results show a difference in average values between travel duration and vehicle volume; however, this difference is not statistically significant at the 95% confidence level (p = 0.180). These findings indicate that increases in traffic volume do not always lead to proportional increases in travel time, although they can still influence the stability and efficiency of traffic flow. The results are consistent with previous studies, such as Halim (2021), who reported that U-turn movements affect speed and traffic performance, and Handayani et al. (2024), who found that parking activities and vehicle maneuvers reduce road capacity. Other studies also highlight the impact of side friction and traffic flow variations on speed and saturation levels. Overall, this study emphasizes the importance of managing vehicle flow and monitoring travel time in urban transportation planning and traffic management.

Zaki Mahbub; Alfin Noval Hadi; Reihan Afandi; Muhammad Abdullah Azzam

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The instability of the climate is becoming increasingly prominent across Southeast Asia, creating uncertainty in agricultural systems that are highly dependent on seasonal weather patterns. Indonesia, where rice remains the primary staple food, is particularly vulnerable to the effects of rising temperatures and rainfall deficits. This study applies the Seasonal Autoregressive Integrated Moving Average (SARIMA) model to predict rice production while incorporating indicators of extreme climate anomalies. Using publicly available datasets, including FAOSTAT production statistics, NOAA rainfall and temperature anomalies, and climate indices from the World Bank, this model was developed following the Box-Jenkins procedure. Among the configurations tested, the SARIMA model (1,1,1)(0,1,1)₁₂ showed the strongest performance, reflected in a MAPE of 4.62% and low RMSE values. The model indicates that significant El Niño events can reduce annual rice production by 3–7%, while wetter La Niña conditions may support production recovery. These findings highlight the importance of integrating climate-sensitive data into agricultural forecasting. The model presented here could support early warning systems, adaptive farming strategies, and long-term food security planning in Indonesia.

Faujia Masri; Raden Maria Veronika Widiatrilupi

The Journal General Health and Pharmaceutical Sciences Research 2025 LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

The maternal mortality rate in Indonesia remains high, reaching 305 per 100,000 live births in 2021, with one contributing factor being the lack of maternal knowledge regarding pregnancy danger signs. Prenatal classes are considered a strategic intervention to improve pregnant women’s understanding of critical warning signs such as bleeding, severe abdominal pain, and infection symptoms. This study aims to analyze the influence of pregnancy classes on pregnant women’s knowledge of danger signs. The research employed a quantitative design with a cross-sectional approach involving 30 pregnant women selected through purposive sampling at several community health centers. Data were collected using validated and reliable questionnaires, with measurements conducted before (pre-test) and after (post-test) participants attended at least three prenatal classes. Data analysis used descriptive statistics and the Wilcoxon Signed Rank Test with SPSS. The results showed that most respondents were aged 20–35 years (63.3%), had a high school education (36.7%), were housewives (60.0%), and multigravida (56.7%). Before the intervention, 50% had poor knowledge and only 20% had good knowledge. After attending prenatal classes, 63.3% achieved good knowledge, while only 10% remained in the poor category. The Wilcoxon test showed a significant difference (p = 0.000). Thus, prenatal classes effectively improve knowledge and support early detection of complications, potentially reducing maternal and infant mortality rates.

Muhammad Arfandhani Arifin; R Mohammad Alghaf Dienullah

JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN 2025 Fakultas Teknik Universitas Cenderawasih

Malang Regency is known as a strategic location with considerable potential as a tourism destination in Indonesia. According to data released by the Central Bureau of Statistics, Malang Regency has recorded 267 tourist destinations spread across 33 districts. This study uses data from one water tourism destination, referred to as Tourism Site X, which focuses on the management and development of recreational areas, including swimming pools, bathing facilities, water attractions, artificial lakes, as well as the management of recreational parks and family facilities such as playgrounds, seating areas, and recreational and educational facilities. Tourism Site X is located in Pakis District, Malang Regency. The reuse of treated wastewater as a non-potable water source for irrigating green open spaces represents a crucial strategic approach to conserving water resources, particularly in water tourism areas such as Tourism Site X, which require substantial water supplies. In practice, the wastewater generated in Tourism Site X mainly originates from domestic sources, including activities such as cleaning swimming pool areas and animal enclosures, toilet usage, and food court operations. This study aims to assess whether the quality of treated wastewater from the wastewater treatment process at Tourism Site X complies with the required standards for green open space irrigation, in accordance with the Regulation of the Minister of Environment/Environmental Control Agency of the Republic of Indonesia Number 11 of 2025 concerning Wastewater Quality Standards and Wastewater Treatment Technologies for Domestic Wastewater, as well as to identify parameters that need to be reduced or eliminated.

Anni Maria; Lirhan Lirhan; Selviana Vindirani Mamori; Desy Putri Sahara; Andi Nurhartina +1 more

Jurnal Riset Rumpun Ilmu Bahasa 2025 Pusat riset dan Inovasi Nasional

Research. Elementary School Teacher Education Study Program, STKIP PGRI Papua. The purpose of this study is to examine the Influence of Using Kahoot as an Interactive Learning Media to Increase the Learning Interest of Sixth-Grade Students in Civic Education at SD YPK Bethania Mariadei. This type of research is Experimental research. The population in this study consists of students at SD Bethania Mariadei, while the research sample is 21 students in the sixth grade. Data collection was conducted through questionnaires and documentation. The collected data was analyzed using descriptive statistics and inferential statistics techniques. Based on the hypothesis testing results, the calculated t-value is 2.926 with a significance of 0.009. The significance value shows 0.009 < 0.05, so H0 is rejected and H1 is accepted, which leads to the conclusion that there is a significant and positive effect of using Kahoot media as an interactive learning tool to increase the learning interest of sixth-grade students in Civics subjects at SD YPK Bethania Mariadei. The Kahoot Interactive Learning Media can be applied for Civics learning in elementary schools. Keywords: Kahoot, Learning Media, Learning Interest, Civics.  

Subhan, Ahmad; Bambang Agus Herlambang; Ahmad Khoirul Anam

Router : Jurnal Teknik Informatika dan Terapan 2025 Asosiasi Profesi Telekomunikasi dan Informatika Indonesia

Flooding is one of the most recurrent natural disasters in Central Java Province, particularly during the rainy season. Diverse geographical characteristics, high rainfall intensity, and rapid urban development contribute to the region’s high vulnerability to flood hazards. According to the Central Java Statistics Agency, a total of 414 flood events and 407,784 affected victims were recorded between 2019 and 2021. This study aims to develop a web-based Geographic Information System (GIS) capable of mapping the spatial distribution and impact levels of floods across Central Java. The methodology includes collecting flood event data from the Central Java Statistics Agency, processing spatial data such as administrative boundary shapefiles, performing attribute integration between spatial and non-spatial datasets, and creating thematic maps using QGIS. The visualization outputs were exported into an interactive web format using the qgis2web plugin and subsequently integrated into a website developed with HTML, CSS, and JavaScript. The results show that the GIS system successfully visualizes flood-prone areas, identifies regions with high flood intensity, and enables users to explore detailed information through interactive digital maps. Additional website features—such as historical flood data, statistical summaries, and descriptive impact indicators—enhance the system's usefulness for disaster analysis. This study demonstrates the crucial role of GIS in supporting disaster mitigation, spatial planning, and policy evaluation related to flood management. Future research is recommended to incorporate more recent datasets and additional non-spatial variables such as rainfall intensity and floodwater depth to improve the system’s analytical accuracy and comprehensiveness.

Susilarnawanty Folasimo; Tut Rayani Aksohini Wijayanti

Medical Laboratory Journal 2025 LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

Nausea and vomiting are common symptoms experienced during early pregnancy, especially in the first trimester, and can adversely affect maternal comfort, nutritional intake, and overall well-being. In primary health care settings, these symptoms are often managed with pharmacological treatments; however, such approaches may raise concerns regarding safety, potential side effects, and accessibility for pregnant women. Therefore, there is increasing interest in non-pharmacological interventions that are safer and more practical. One alternative method is lemon aromatherapy (Citrus limon), which is believed to reduce nausea and vomiting by stimulating the olfactory system and promoting a relaxing effect. This study aimed to assess the effectiveness of lemon aromatherapy in decreasing the frequency of nausea and vomiting among first-trimester pregnant women diagnosed with emesis gravidarum at the Rum Balibunga Community Health Center. The research applied a pre-experimental design using a one-group pretest–posttest approach. A total of 30 pregnant women in their first trimester were selected through purposive sampling. The intervention involved inhalation of lemon aromatherapy over a specified duration. Data on the frequency of nausea and vomiting were collected before and after the intervention using a structured observation instrument. The data were analyzed using both descriptive and inferential statistics, with the Wilcoxon signed-rank test employed to determine differences between pre- and post-intervention results. The findings revealed a significant reduction in nausea and vomiting frequency after the intervention. Overall, lemon aromatherapy proved to be an effective, safe, and practical non-pharmacological option to support antenatal care services.

Andro Meda Prayudha; Novien Rialdi

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The Islamic insurance industry in Indonesia, including in the city of Medan, continues to face various challenges, one of which is the low level of public participation in using Islamic insurance products. Public decisions to choose Islamic insurance are influenced not only by economic factors but also by non-economic factors, such as the level of religiosity, Islamic financial literacy, and trust in insurance service providers. This study aims to examine in depth the role of religiosity, financial literacy, and trust in influencing public decisions regarding the use of Islamic insurance in Medan City. This research employs a qualitative approach by utilizing secondary data obtained from reports of the Financial Services Authority (OJK), the Central Statistics Agency (BPS), fatwas issued by the National Sharia Council of the Indonesian Ulema Council (DSN-MUI), as well as relevant national and international scholarly articles. Data analysis was conducted using content analysis techniques to obtain a comprehensive understanding of public behavior, perceptions, and preferences. The findings indicate that religiosity plays a role in increasing awareness of the importance of financial products that comply with sharia principles, financial literacy strengthens public understanding of the benefits and mechanisms of Islamic insurance, while trust emerges as the key factor most decisively influencing decision-making. These findings are expected to serve as a reference for formulating strategies to enhance public literacy and trust in Islamic insurance in Medan City.

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. 

Izzatul Mula; Auliya Ristiani; Abdulrahman Ratuloly; Firza Agung Prakoso

Parlementer : Jurnal Studi Hukum dan Administrasi Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines the transformation of Fixed-Term Employment Agreements (PKWT) in East Java within the context of Indonesia's flexible economy era, particularly following the enactment of the Job Creation Law (UU Cipta Kerja No. 6/2023). The research analyzes the legal protection challenges faced by contract and outsourcing workers in East Java Province from 2020–2025. Using a normative juridical approach combined with empirical data from the Central Statistics Agency (BPS) and the Ministry of Manpower, this study reveals that despite regulatory improvements, significant gaps remain in the implementation of labor protection. Key findings indicate that contract workers in East Java, estimated at 59.17% of the informal workforce in 2024, face uncertainties regarding contract duration, compensation rights, and social security. The study recommends strengthening supervision mechanisms, clarifying regulations on gig economy workers, and enhancing bipartite negotiation processes to ensure balanced protection between business flexibility and workers' fundamental rights, while also promoting legal certainty and sustainable employment relations in the regional labor market.

Ratih Irawati Salim; Sulistiyah Sulistiyah

Jurnal Sains dan Kesehatan (JUSIKA) 2025 Universitas Muhamadiyah Manado

Sleep disturbances are a common problem during pregnancy, often resulting from physiological changes, hormonal fluctuations, and psychological stressors. Poor sleep quality in pregnant women can lead to fatigue, mood disorders, and adverse maternal and fetal outcomes. Mindfulness-based interventions, which emphasize present-moment awareness and non-judgmental acceptance, have been suggested as an effective strategy to improve sleep quality and reduce stress. This study aimed to analyze the effect of mindfulness on sleep quality among pregnant women in the Puskesmas Tosa catchment area. A quasi-experimental design with a pretest-posttest control group was employed. A total of 30 pregnant women in their second and third trimesters participated and were divided equally into intervention and control groups. The intervention group received weekly mindfulness sessions for four weeks, including guided breathing, body scan, and focused attention meditation, while the control group received routine antenatal care. Sleep quality was assessed before and after the intervention using the Pittsburgh Sleep Quality Index (PSQI). Data were analyzed using descriptive statistics and paired and independent t-tests, with a significance level set at p<0.05. Results indicated that the intervention group experienced a significant improvement in sleep quality, with mean PSQI scores decreasing from 9.80 ± 2.10 to 5.60 ± 1.90 (p<0.001). In contrast, the control group showed no significant change (pretest 9.53 ± 2.30; posttest 9.27 ± 2.25; p=0.395). These findings demonstrate that mindfulness effectively reduces sleep disturbances among pregnant women by addressing both psychological and physiological contributors to insomnia. In conclusion, integrating mindfulness practices into routine antenatal care is a practical, low-risk, and non-pharmacological approach to enhancing maternal sleep quality, reducing stress, and promoting overall well-being during pregnancy. This study provides evidence to support the inclusion of complementary mind-body interventions in primary health care services.

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. 

Rina Astuti; Annur Indra Kusumadani

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2025 Pusat riset dan Inovasi Nasional

Histology practicum, as one of the compulsory practicum courses, offers a great opportunity to practice various aspects of science process skills through microscopic tissue observation activities, identification of cell and tissue structures, and analysis of tissue functions in organisms. This study aims to analyze the science process skills biology education students through histology practicum activities. This study uses a quantitative descriptive approach with a survey method to analyze the science process skills of biology education students through histology practicum activities. Data collection in this study used three main techniques, namely science process skills tests, direct observation, and analysis of practicum report documents. Furthermore, the data were analyzed descriptively quantitatively using descriptive statistics to describe the profile of students' science process skills. Analysis per aspect revealed that students had good skills in the aspects of observing (78.50%), classifying (76.33%), interpreting data (71.67%), applying concepts (73.25%), and communicating results (73.40%), which indicates that histology practicum is effective in developing basic science process skills. However, the aspects of formulating hypotheses (58.17%) and planning experiments (54.83%) were still in the sufficient category, indicating that students experienced difficulties in integrated science process skills that require higher-order thinking skills. The findings this study provide important implications for the development of more comprehensive histology practicum learning strategies, including the integration of inquiry approaches, the use of continuous formative assessment, the application of differentiated learning, and strengthening the connection between theory and practice to optimize the development of all aspects of science process skills of prospective biology teachers.  

Haerunisa, Ia; Eka Nabila, Asyifa

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Income inequality and poverty continue to be major challenges in Indonesia's industrial areas, especially in DKI Jakarta, West Java, and Banten, although minimum wage policies continue to be developed as a form of protection for low-income workers. These policies theoretically serve as an instrument for income redistribution and improvement of labor welfare, but their effectiveness in reducing inequality and reducing poverty rates is still questionable, especially in areas with highly industrialized economic structures. This study aims to analyze the influence of income inequality, poverty rate, economic growth, and unemployment rate on the dynamics of the provincial minimum wage in the 2016–2023 period. The study used secondary data obtained from the Central Statistics Agency and analyzed using panel data regression to obtain a comprehensive empirical picture of the factors determining the minimum wage. The test results show that the Fixed Effect Model is the most suitable model for capturing variations between provinces and between times. Key findings reveal that poverty levels and economic growth have a significant influence on changes in the minimum wage, while income inequality and unemployment rates have no significant influence. The conclusion of the study emphasizes that the minimum wage policy is not effective enough in reducing income inequality and reducing poverty without the expansion of the formal sector, improving the quality of the workforce, and distributing economic growth more evenly between industrial areas.

Sulistiwaty Sulistiwaty; Raden Maria Veronika Widiatrilupi

Jurnal Sains dan Kesehatan (JUSIKA) 2025 Universitas Muhamadiyah Manado

Labor pain is a significant challenge faced by in-partum mothers, with a prevalence of 70% in Indonesia, and 40% of women reporting severe pain (Central Statistics Agency, 2022). Conventional pharmacological methods often do not provide optimal results and can cause side effects. As a non-pharmacological alternative, oxytocin massage has shown promise in reducing labor pain intensity by stimulating the endogenous production of oxytocin, a natural analgesic hormone. This study aimed to assess the effect of oxytocin massage on labor pain intensity in in-partum mothers at Manado Medical Center Hospital. A pre-experimental design with a one-group pre-test post-test approach was used. The sample consisted of 30 in-partum mothers who met the inclusion criteria. Pain intensity was measured using the Numeric Rating Scale (NRS) before and after a 30-minute oxytocin massage administered by trained health workers. Data were analyzed using a paired t-test. The results showed a significant reduction in pain intensity from an average of 7.23 (SD=1.08) before the massage to 4.63 (SD=1.11) afterward, with a decrease of 2.6 points. The proportion of mothers experiencing severe pain decreased from 50% to 20%, while mild pain increased from 16.7% to 46.7%. The paired t-test revealed a highly significant difference with t=10.274 (df=29), p=0.000 (p<0.05). In conclusion, oxytocin massage is an effective non-pharmacological intervention that can significantly reduce labor pain and improve the birth experience. It can be incorporated into standard maternity nursing protocols to enhance maternal care.

Via Monika Sari; Muhammad Yasin

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

The production sector at both the district and city levels is crucial for fostering structural change and boosting economic growth in specific areas. Still, many regions struggle with issues such as linking supply chains, readiness for technology, quality of labor, and efficient policies. This research intends to examine the strategies of the manufacturing sector at the district and city levels to enhance regional competitiveness and promote sustainable economic growth. The study utilizes a descriptive qualitative method based on a review of literature from academic journals, policy papers, and official statistics related to manufacturing progress. Results reveal that several important factors strongly affect regional manufacturing growth. These include the connection of local supply chains, industry strategies focused on the market, the implementation of digital and smart manufacturing methods, innovation encouraged by educational institutions and organizations, and the influence of local governments in developing an effective industrial policy atmosphere. Furthermore, creating designated industrial areas and managing operations efficiently significantly helps attract investments and boost the manufacturing output of regions. The research concludes that a cohesive and tailored manufacturing strategy for each region is vital for improving local productivity, generating jobs, and enhancing economic stability at both district and city scales.

Widya Evriyani Putri; Zul Afdi Saputra; Safuridar Safuridar

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

This study aims to examine the influence of investment, labor, and unemployment rates on economic growth in Aceh Province. Economic growth is one of the main indicators in assessing the success of a region's development, so it is important to understand the factors that can influence it. The data used in this study are secondary data in the form of annual data for the period 2009–2023 obtained from the Central Statistics Agency (BPS) of Aceh Province and several related institutions. Data analysis was conducted using the multiple linear regression method with a time series approach. The results of the analysis show that the investment variable has a positive and significant influence on economic growth in Aceh Province, indicating that increased investment can encourage increased regional economic output. The labor variable also has a positive influence on economic growth, although its significance is lower compared to investment. Meanwhile, the unemployment variable has a negative and significant influence on economic growth, which means that increasing unemployment rates can suppress the rate of economic growth in Aceh Province.

Pudjo Irianto; Heri Sasono

Kolaborasi : Jurnal Hasil Kegiatan Kolaborasi Pengabdian Masyarakat 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This study aims to analyze the influence of macroeconomic variables in the form of the dollar exchange rate, inflation, and Gross Domestic Product (GDP) on the Composite Stock Price Index (JCI) in Indonesia for the period 2010–2024. The research method used is a quantitative approach with multiple linear regression analysis using time series data obtained from Bank Indonesia, the Central Statistics Agency (BPS), and the Indonesia Stock Exchange (IDX). The data analysis technique was carried out through classical assumption tests and hypothesis testing to determine the relationship between variables. The results of the study show that partially GDP has a significant effect on the JCI, while inflation and the dollar exchange rate tend not to have a significant effect. However, simultaneously these three variables have a significant influence on the JCI. These findings show that macroeconomic stability is very important in maintaining the performance of the capital market in Indonesia and can be a reference for investors in making investment decisions. In addition, the results of the study confirm that national economic growth is the main indicator that market participants pay attention to in assessing investment prospects. Therefore, the government needs to maintain economic stability through effective and sustainable fiscal and monetary policies.

Eka Putri Theresa; Imang Dapit Pamungkas

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

The objective of this study is to directly analyze and illustrate the compositioneof the auditecommittee, which consists of financial knowledge, independence and the quantity of members on the committee, concerning the financial statement quality of energy sector industries listed on the IDX in 2023-2024.High-quality financial statements are a crucial component reflecting the outcome of the accounting process and are vital for stakeholders in decision-making. Despite regulatory requirements for audit committees, corporate financial statements in Indonesia often contain earnings management or accounting irregularities, indicating that the audit committee's very existence is insufficient to guarantee financial statements' quality. A numerical approach with a causal-comparative approach is utilized in this investigation. The secondary quantitative data are obtained from companies’ yearly financial statements, annual reports, and corporate governance disclosures published on the official IDX website. The data are examined using EViews software for panel data regression, going through many steps, including descriptive statistics, classical assumption testing, panel data model selection, and regression analysis for hypothesis testing. The audit committee's size, objectivity, and financial acumen make up the study's independent variables. Meanwhile, financial statement quality as the dependent variable is measured through earnings quality proxy using the discretionary accruals calculation approach (Jones model or Modified Jones model). Specifically, this research seeks to deliver theoretical and practical benefits for regulators in formulating corporate governance policies, give companies a comprehension of the importance of an effective audit committee, and help investors make informed investment choices.