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Daniel Alpajri; Junaidi Junaidi; Jaya Kususma

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

This study aims to analysis the impact of the presence of coal transport parking areas on the Income of the Informal Sector, identify the most dominant factors influencing Income, and examine the socio-economic impact experienced by informal sector business actors in Muara Tembesi District. This study uses a quantitative approach with Multiple Linear Regression analysis and Classical Assumption Tests to test the hypotheses. Data were obtained through surveys of informal sector business owners around the parking areas. The dependent variable is Income, while the independent variables include Age, Education, Working Hours, Initial Capital, and Distance. Comparative descriptive analysis is used to validate socio-economic changes. Data analysis shows that working hours, initial capital, and distance have a positive and significant impact on the income of informal sector business actors, whereas age and education do not significantly affect the income of informal sector business actors. Descriptively, there has been massive welfare migration, indicated by the decrease in the proportion of low-income respondents from 60 percent to only 2 percent after the intervention. The presence of parking pockets has been proven to provide a positive and transformative economic impact for the informal sector. This impact is driven by increased production inputs (Capital and Working Hours). On the other hand, logistics activities generate negative external impacts in the form of dust pollution and security risks, which require strict regulation by the Local Government.

Rizkiyah, Naila; Nurrohman, Rosyid

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

The rapid development of the digital era has led to a major shift in the modern workplace, with over 1.5 billion people spending more than six hours daily in front of computer screens. This working condition poses significant occupational health risks, including Musculoskeletal Disorders (MSDs) such as Low Back Pain (LBP) and neck strain, with a global prevalence of 60-80%. Furthermore, prolonged screen exposure and high workload contribute to mental health issues like chronic stress and digital fatigue. This community service aimed to increase awareness among PT. XYZ employees regarding the importance of integrated ergonomics to achieve optimal productivity. The method used was an informative sharing session through a presentation and discussion. The material emphasized a three-pronged intervention approach: physical ergonomics (workstation adjustment), technology-based interventions (wearable devices, break reminder apps, and electromagnetic radiation prevention), and mental well-being integration (mindfulness and relaxation techniques). The results showed a significant increase in participant understanding of the health risks and the practical steps to implement integrated ergonomic solutions. It was found that combining technology-based reminders and mindfulness exercises can reduce health complaints by up to 40% better than physical interventions alone. The implication of this service is the recommendation for PT. XYZ to adopt an integrated ergonomic policy that addresses physical, technological, and mental aspects to create a healthier, safer, and more productive work environment for its employees.

Stefanus Khrismasagung Trikusumaadi; Noviana Dewi

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

Changes in working-hour policies can bring both positive and negative impacts to an organization. At a private university, the implementation of such a policy has generated noticeable reactions among employees, particularly administrative staff who are directly affected by daily operational regulations. This study aims to evaluate the implementation of the revised working-hour policy, specifically how it is understood, practiced, and accepted by administrative personnel. In addition, the study examines the relationship between employees’ acceptance of the policy and Barnard’s theory of acceptance of authority, which emphasizes four conditions that must be met for individuals to willingly comply with directives or regulations. The results show that violations of the working-hour policy fall into the low category at 64%, medium at 24%, and high at only 12%. These findings indicate that the majority of administrative staff still attempt to comply with the policy despite adjustments that may be perceived as burdensome. Among the four conditions supporting compliance according to Barnard, the belief that the policy does not conflict with personal goals was found to have a significant relationship with the level of violation, with a correlation coefficient of 0.304 and a significance value of 0.032. This suggests that the greater the alignment between the policy and individual goals, the lower the likelihood of violation. Future studies are needed to convert violation rates into compliance measures so that the direction of the correlation can be interpreted more accurately.

May Kristiani Simarmata; Rahma Nurjanah; Dwi Hastuti

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

This study aims to identify and analyze the socioeconomic characteristics of grocery store traders in Kabupaten Tanjung Jabung Barat (a case study in Kecamatan Tebing Tinggi) and to examine the factors influencing their income. The research method used in this study is a survey method with a quantitative approach. Data were collected through direct interviews with 67 grocery store traders at the research site. The results of the study show that initial capital, business duration, business location, and accounts receivable have a positive and significant effect on the income of grocery store traders, while working hours have no significant effect on income. The data analysis further indicates that the coefficient of determination (R²) is 0.3742, which means that 37 percent of the variation in traders’ income is explained by the variables in this study, while the remaining 63 percent is explained by other variables outside the research.

Dewi Kartika Saragih; Elmira Siska

Riset Ilmu Manajemen Bisnis dan Akuntansi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study was conducted at PT Catur Mitra Sejati Sentosa, where high work pressure was observed due to daily production or sales targets that must be achieved within 8 working hours. Employees who fail to meet these targets are not allowed to leave on time, leading to increased workload and work stress. This condition is suspected to significantly affect employee productivity. The aim of this research is to examine the influence of workload and work stress on employee productivity, both partially and simultaneously. The research uses a quantitative approach with a survey method by distributing questionnaires to 51 respondents. Data analysis was carried out using SPSS version 26 through validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, and F-tests. The findings of the study indicate that workload has a significant effect on employee productivity, as does work stress. Both workload and work stress are positively correlated with lower productivity levels. Moreover, when assessed together, both variables also simultaneously influence productivity significantly. This suggests that the company’s high work pressure, driven by unmet targets, contributes directly to reduced work efficiency and increased stress. Therefore, the company needs to manage workload and work stress effectively, ensuring that work expectations are realistic and that employees are given adequate support to meet these expectations. Optimizing these factors can enhance employee productivity, reduce stress, and improve overall company performance.

Hafizh Dzaky Hawari; Rizki Aryanto; Abda Abda; Rifqi Muzakki

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in supporting national economic growth, particularly through their contributions to job creation and the development of local potential. MSMEs serve as the backbone of inclusive economic development by reaching various segments of society. However, despite their strategic importance, MSMEs often face internal challenges, including the risk of fraud committed by employees. This study aims to examine the forms of fraud risk occurring within the MSME HJ.GUS BUSANA and analyze their impact on business operations. A qualitative descriptive approach was used, with data collected through direct interviews with the business owner. This method allowed for a contextual and in-depth understanding of the types of fraud experienced. The findings reveal two primary forms of employee fraud that pose a threat to operational efficiency and business sustainability. First, the excessive use of raw materials without the owner’s knowledge or approval, categorized as a high-risk behavior. Second, the use of business facilities such as equipment and working hours for personal purposes, categorized as a moderate-risk behavior. These practices lead to resource wastage, increased operational costs, and decreased productivity. The impact of such fraud is not only financial but can also erode trust within the workplace environment. Therefore, a more effective internal control system is essential, including proper monitoring of material usage and access to business resources. Additionally, instilling strong work ethics and a sense of responsibility among employees is crucial in building a positive organizational culture. Implementing these measures is key to ensuring that MSMEs can not only survive but also grow sustainably amidst the ever-changing business landscape. Strengthening internal supervision and ethical awareness can significantly reduce the risk of fraud, thereby enhancing the long-term resilience and performance of the enterprise.

Ni Luh Gede Dyana Pandu Widjayanti; Anak Agung Istri Ngurah Marhaeni

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

The objectives of this study are: (1) to analyze the motivation of elderly individuals to remain employed in the agricultural sector; (2) to examine the simultaneous and partial effects of elderly health, work experience, age, and income outside the agricultural sector on the working hours of the elderly in agriculture; and (3) to analyze the moderating role of income outside the agricultural sector in the relationship between elderly health and the working hours of elderly individuals in the agricultural sector in Buduk Village, Mengwi District. This study employed a quantitative, associative approach conducted in Buduk Village, with a sample size of 100 elderly individuals aged 60 and above. The sampling method used was non-probability sampling, including accidental sampling, snowball sampling, and purposive sampling techniques. Data were collected through observation, structured interviews, and in-depth interviews. The data were analyzed using moderation regression analysis and processed with the assistance of SPSS software. The results of the study indicate that: (1) the primary motivation for elderly individuals to continue working is the absence of others to manage their agricultural land; (2) the variables of elderly health, work experience, and income outside the agricultural sector have a negative and significant effect on the working hours of the elderly in agriculture, while the age variable has a negative but insignificant effect; (3) income outside the agricultural sector serves as a pseudo-moderating variable in the relationship between elderly health and their working hours in the agricultural sector in Buduk Village. The implications of these findings highlight the need for policies that support improving the quality of life of the elderly and empowering them economically through alternative income sources that do not rely heavily on physical labor.

I Putu Agung Arma Wisswabawa; Made Heny Urmila Dewi

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

 The trade of secondhand clothing at Pasar Senggol Batubulan, Gianyar Regency, has become a rapidly growing economic activity and an alternative source of income, particularly amidst limited formal employment opportunities. However, the income of secondhand clothing traders tends to fluctuate and is influenced by several internal business factors. This study aims to analyze the influence of price, business capital, working hours, and product quality on the income of secondhand clothing traders. An associative quantitative approach was used, involving 61 traders selected through a saturated sampling technique. The data analysis method applied is multiple linear regression. The findings reveal that price, capital, working hours, and product quality simultaneously have a significant effect on traders’ income. Partially, all four variables also show a significant influence. Product quality is the most dominant factor affecting income, followed by capital, working hours, and price. Adequate capital enables traders to increase stock and improve product quality. Longer working hours provide greater opportunities to serve consumers, while competitive pricing boosts sales capacity. These findings underscore the importance of managing internal business factors to enhance income and contribute to the economic empowerment of communities in the informal sector.

Kadek Liana Widyaswari; Ni Luh Karmini

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

Clove is one of the plantation commodities that plays a significant role in the national economy, particularly as a raw material for the kretek cigarette industry, as well as the food and pharmaceutical industries. This study aims to analyze the factors influencing clove production in Bengkel Village, Busungbiu District, Buleleng Regency. The independent variables used in this study include labor, capital, harvested area, and fertilizer, while clove production serves as the dependent variable. A quantitative approach was employed using a multiple linear regression analysis in the form of a power function. Data were collected through questionnaires distributed to 140 clove farmers as respondents. The results of the study indicate that labor, capital, harvested area, and fertilizer simultaneously have a significant effect on clove production in Bengkel Village. Partially, each of these variables also has a positive and significant effect on production. These findings highlight the importance of optimizing the use of these production factors to improve clove yields in Bengkel Village, Busungbiu District, Buleleng Regency.

Ni Kadek Gita Mahardani; Surya Dewi Rustariyuni

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

MSMEs (Micro, Small, and Medium Enterprises) are one of the main drivers of Indonesia’s economy. However, many MSMEs still face limited access to financing. One traditional Balinese culinary product that attracts tourists is ayam betutu, which represents the MSME sector. This study aims to analyze the influence of own capital, business duration, working hours, and e-commerce on the income of ayam betutu culinary MSMEs in Denpasar City, both simultaneously and partially. This research employs a quantitative method using multiple linear regression analysis. The sample was determined using purposive sampling, with criteria including MSMEs engaged in traditional culinary businesses with ayam betutu as their main product and those that utilize e-commerce in their business operations. A total of 70 ayam betutu culinary MSME actors in Denpasar City were included. The findings reveal that, simultaneously, own capital, business duration, working hours, and e-commerce have a significant effect on MSME income. Partially, own capital, business duration, and e-commerce have a positive and significant effect on income, whereas working hours do not have a significant partial effect. The implication of this study is that MSME actors need to improve their capacity in capital management, maintain business continuity, and optimize e-commerce utilization to increase income. The government is expected to support MSMEs through financial and digital literacy training, institutional strengthening, and the facilitation of mentoring programs and sustainable access to financing.

Iqbaal Dwi Fajarianto, Muchamad; Siska, Elmira; Indra, Natal

CiDEA Journal 2025 Universitas 17 Agustus 1945 Semarang

Employee integrity plays an important role in maintaining company trust and reputation. This study aims to analyze the effect of flexibility of working hours and work stress on employee integrity at PT Bank Negara Indonesia Inc. The purpose of this study was to analyze the effect of working hour flexibility and work stress on employee integrity at PT Bank Negara Indonesia Tbk, especially in the DGL (Digital Development) division in the mobile banking team. The research design adopted in this study is quantitative research with a descriptive approach. Data were collected from 33 respondents through questionnaires. The data were analyzed by carrying out instrument tests which include validity and reliability tests, classical assumption tests, then followed by multiple linear regression, partial tests, simultaneous tests and coefficient of determination tests. The results of this study show that partially, flexibility in working hours has a positive and statistically insignificant effect on employee integrity. Job stress has a negative and statistically significant effect on employee integrity. Simultaneously, both variables affect employee integrity at PT Bank Negara Indonesia Tbk. The results of this study have important implications for company management in developing strategies that improve employee integrity.

Ni Kadek Eva Pridariasih; Ni Putu Martini Dewi

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

The Micro, Small, and Medium Enterprises (MSMEs) sector plays a crucial role in economic development by helping to reduce inequality resulting from uneven development processes. This study aims to analyze the simultaneous and partial effects of capital, price, working hours, facilities, and promotion on income, as well as to examine the moderating role of promotion on the effect of price on the income of coffee shop MSMEs in Denpasar City. The sample consisted of 85 coffee shop MSMEs selected using simple random sampling. The data analysis technique employed was moderated regression analysis (MRA). The results show that simultaneously, capital, price, working hours, facilities, and promotion significantly affect the income of coffee shop MSMEs in Denpasar. Partially, each of these variables—capital, price, working hours, facilities, and promotion—has a significant positive influence on income. Coffee shops equipped with complete facilities tend to earn higher income compared to those with fewer amenities. The findings also reveal that coffee shops utilizing promotional strategies generate higher income than those that do not. It is recommended that coffee shop MSME operators focus on long-term promotional strategies to build customer loyalty and increase income.

Nyoman Ari Shita Sukmatari; Ida Ayu Nyoman Saskara

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

This study aims to analyze the factors that influence the income of female traders in the informal sector, specifically at Amlapura Timur Market, Karangasem Regency. The research employs a quantitative associative method using multiple linear regression analysis to examine the effects of age, working hours, capital, business location, and transportation costs on the income of female traders. Data were collected from 93 respondents using purposive sampling. The results show that age, working hours, capital, business location, and transportation costs simultaneously have a significant effect on the income of female traders. Partially, age has a negative effect on income, while working hours, capital, business location, and transportation costs have positive effects. This study provides insights into the challenges and opportunities faced by female traders in traditional markets and offers recommendations for gender- and location-based economic empowerment strategies.  

I Gusti Ayu Muni Sri Cahyanti; Ni Nyoman Yuliarmi

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

The lontar leaf stitching home industry is a micro-enterprise that produces various types of crafts made from lontar leaves, commonly used in traditional and religious ceremonies. This industry plays a significant role in the local economy and cultural preservation. The objectives of this study are: (1) to analyze the simultaneous effect of capital, raw materials, working hours, and business duration on the income of lontar leaf stitching home industries in Sibetan Village, Karangasem Regency; and (2) to analyze the partial effect of capital, raw materials, working hours, and business duration on the income of these industries. The population of the study consists of all 50 lontar leaf stitching home industries in Sibetan Village. A saturated sampling technique was used, meaning the entire population was taken as the sample. The data were analyzed using multiple linear regression analysis with the assistance of SPSS version 26. The results show that capital, raw materials, working hours, and business duration simultaneously have a significant effect on income, accounting for 96.8 percent of the variance. Partially, each of these variables also has a positive and significant effect on income. It is recommended that artisans manage their capital efficiently—including utilizing financing from village credit institutions (LPDs)—select quality raw materials, optimize working hours, and leverage business experience through support from village-owned enterprises (BUMDes) to expand marketing and increase income.

Citra Ayu Isnina Alfi Wijayanti; Christian Wiradendi Wolor; Eka Dewi Utari

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

This study analyzes the impact of employee welfare on working conditions at PT P, focusing on welfare policies and facilities such as health insurance, employment insurance, on-site clinic services, maternity leave, workload balance, and working hours. Using a qualitative descriptive method, data were collected through interviews and direct observation of several employees. The findings show that company-provided welfare positively influences working conditions. Health facilities and work protection increase employees' sense of security and comfort. In addition, fair working hours, sufficient rest time, and attention to both physical and psychological well-being enhance work motivation and employee loyalty. Employees feel appreciated when the company supports work-life balance, leading to a more productive, harmonious, and low-conflict work environment. The study concludes that employee welfare is a key factor in shaping the quality of the workplace. 

I Made Bagus Ananta Wiguna; Ni Putu Martini Dewi

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

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of the economy, particularly in areas like Denpasar City, which serves as a central hub of economic activity in Bali. However, the COVID-19 pandemic posed significant challenges, severely impacting MSMEs’ net income. Declining purchasing power, mobility restrictions, and economic uncertainty forced business owners to struggle for survival. This highlights the need to understand the factors affecting MSMEs’ income in order to formulate strategic solutions. This study employs a quantitative associative approach to examine the influence between two or more variables. A sample of 100 MSMEs was selected using a proportional stratified random sampling technique based on the distribution of MSMEs across districts and business types. The results show that own capital, pricing, working hours, and access to the People's Business Credit (KUR) significantly affect MSME income in Denpasar City. Own capital is found to be the most dominant factor, followed by pricing and working hours. Access to KUR also plays an important role by providing easier access to additional capital, enabling business expansion and productivity improvement. Furthermore, the study confirms that competitive pricing and effective pricing strategies can enhance competitiveness and increase income. Longer working hours positively influence income by providing more opportunities to serve customers. Overall, access to KUR facilitates capital availability, ultimately supporting MSME growth and income in Denpasar City. Keywords: MSME Income, Denpasar City

Nur Inayah Rauf; Andi Mutiah Sari; Muhajrin Muhajrin

Jurnal Inovasi Sosial dan Pengabdian 2025 Lembaga Pengembangan Kinerja Dosen

Entering the digital era, technology plays an important role in human life. The Covid-19 pandemic in 2020 accelerated the digital transformation, including the activities of school children aged 6-12 years. The use of gadgets can have both positive and negative impacts on children, so it is necessary for parents to play a role in managing screen time to maximise the positive impact and minimise the negative impact of gadget use on children.  This activity is a counselling for parents, children, and teachers conducted at TPQ Nurul Ilmi Makassar City. The methods used were lectures and discussions. The results of the activity were 25 parents and children, as well as 5 teachers who participated in counselling activities. Based on the results of the discussion, the use of gadgets can help children in finding learning resources and as an educational medium for children, some parents supervise and limit screen time for children but there are also some parents who cannot supervise optimally because they are busy working. Children are given gadgets with the hope that parents can contact their children easily. The advice given to parents is to limit screen time for children to a maximum of 2-3 hours per day and select applications and what children watch during screen time. Meanwhile, teachers need to develop learning methods so that children are more comfortable learning and playing than using gadgets.

Jefri Monius Zebua; Muhammad Fauzan Fahlevi

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Human resources that are kinejaa person includes the mind and physical power that become an important element in an organization. In other words, the success of an organization depens largely on the performance of its employees, but in reality in schools employee performance is stil relatively low, this can be seen from the less effective working hours (not on time), and responsibility for tasks that are still lacking. Therefore, the principal and researchers are trying to find out what most affects the motivation and discipline of employees, so that employees performance problems that often occurin the organization or institution in the school can be solved, if it can not be resolved at least thereis an improvement in performance. This study aims to find out the influence of improving human resource performance through motivation and discipline in the work environment and to find out whether there are inhibitory factors and support the improvement of human resource performance through motivation and discipline in the work environment. Respondents in this study were selected using the proposiv sample method by distributing questionnaires to as many as 53 employees. It can be explained that the positive is claused by the work environment, discipline and work motivation. There is a significant positive influence of the work environment, discipline, and work motivation together on the performance of Human Resources.

Angga Saputra; Muhammad Altonio marshal; Puas Arianto; Rivo Sanjaya; Satriadi

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

This study aims to evaluate the performance appraisal system at MiniMarket Altavensa Tanjungpinang City. The research method used is qualitative research with data collection techniques used are interviews and observations. The sample used is purposive sampling. With the information, namely the study interviewed the mother (ET) as the owner, while the data analysis used is individual performance data. The results of the study indicate that the evaluation of this system can be seen from the results of the work, where most employees show success in achieving good work targets, such as daily sales targets, employee attendance rates are quite good, because there are still employees who are late from the specified working hours, the quality of service provided by employees is able to provide friendly and satisfying service to customers even during busy times such as promotions on religious holidays and communication between employees and managers is quite good seen from the way they communicate such as employees who respect the opinions of decision makers in completing tasks for common goals without creating hostility or discomfort.