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Soegihartono Soegihartono; Nanang Ari Utomo

DHARMA EKONOMI 2024 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

This study aims to analyze the effect of return on asset (ROA), current ratio (CR), and company size on the value of companies in the metal and similar industrial sub-sector listed on the Indonesia Stock Exchange during the 2021-2022 period. The research was motivated by the need to understand how financial indicators and company characteristics influence the overall market value of companies in this particular industry. The hypothesis of the study was formulated based on theoretical frameworks and previous empirical research findings. To conduct this study, a purposive sampling method was employed, which involved selecting companies based on certain predetermined criteria. A total of 58 companies from the metal and related sectors were included in the sample. Data for the study was gathered from annual financial reports and analyzed using multiple linear regression techniques to test the proposed hypotheses.The results indicate that company size does not have a significant effect on the company value, suggesting that factors such as financial performance may be more crucial in determining value than the size of the company itself. However, the study found that both return on assets (ROA) and current ratio (CR) have a significant positive impact on company value. These findings emphasize the importance of efficient asset management and liquidity in increasing a company’s market value. This study contributes to a deeper understanding of the financial factors that influence the value of companies in the metal and industrial sectors and provides insights for investors and management.

Ghozirul Hani; Deka Sabrina Reriyanti; Juwita Hestiana; Erna Wati; Moch Sholahudin Alfian Huda

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of financial literacy and the application of financial records on the performance of MSMEs in Bojonegoro District, with a focus on angkringan businesses. This research uses quantitative methods with descriptive and associative approaches. Data were collected through questionnaires and analyzed using SPSS. The results showed that the application of financial records had a significant effect on the performance of MSMEs while financial literacy did not show a significant effect. Simultaneously, financial literacy and financial records have a significant effect on performance. This research confirms the importance of good financial management through structured records to improve the sustainability of MSME businesses, especially in the context of micro businesses such as angkringan.

Amelia Amelia; Jamaluddin Jamaluddin

This study aims to determine and analyze the effect of the level of understanding of the principles of good governance on financial performance at the Bireuen Regency Financial Management Agency. This study uses a quantitative research method. The population in this study were all employees at the Bireuen Regency Regional Financial Management Agency, with a sample size of 77 people. Data were collected by distributing questionnaires, and the results were processed quantitatively using SPSS 22. Based on the results of the study with partial hypothesis testing (t-test) showed that the variable Level of Understanding of the Principles of Good Governance (X) has a t-value of 3.321 while t-table is 1.665. This means that t-count> t- table, so the results of the study reject H0 and accept H1. So it can be concluded that partially the variable Level of Understanding of the Principles of Good Governance has a positive effect on the Financial Performance of Bireuen Regency at the Bireuen Regency Regional Financial Management Agency.

Indah Rizky Ariani

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Indonesia's micro, small, and medium enterprises (MSMEs) continue to encounter a range of obstacles, particularly in enhancing their productivity and competitiveness. The 2020 survey conducted by the Ministry of Education and Cultural Affairs indicates that Indonesia still has substantial challenges in terms of education quality, especially in rural and underdeveloped urban areas. Several factors, such as the availability of high-quality education, access to educational resources, and the level of teaching excellence, can significantly impact individuals' capacity to effectively manage their enterprises and promote innovation (Kemendikbud RI, 2020). This study investigates the link between knowledge sharing practices, innovation, and employee performance within Indonesian MSMEs. Through exploratory analysis, it offers fresh insights into how innovation and knowledge sharing behaviour can affect employee performance in Indonesian MSMEs. The main objective is to analyse and explore the impact of innovation and information sharing behaviours on employee performance in small and medium-sized enterprises (SMEs) in Indonesia. Based on this research and its findings, several strategies have been identified. These strategies aim to explore the complex relationship between an employee's performance, their willingness to share knowledge, and their ability to demonstrate innovative behaviours in MSMEs. Future study could focus on improving the quality of human resources, specifically in areas such as knowledge, expertise, competence, and entrepreneurial attitude. Investing in the development of human resources yields benefits for both MSME business owners and the overall well-being of workers..

Nina Fadilah; Ikhah Malikhah; Minarti Sri Wachyuni; Nanda Puspa Rahmadani; Ramandha

The International Conference on Education, Social Sciences and Technology 2024 International Forum of Researchers and Lecturers

This service aims to socialize the mathematical connection to the concept of Element (demand and supply for MSME products in North Pelawi Village, Babalan District, Langkat Regency. This service activity is carried out by a service team consisting of lecturers and students who aim to provide briefings in the form of socialization to the community of business actors and MSME owners where with this activity it is hoped that there will be awareness and motivation of business actors to relieve the importance of applying mathematical concepts in the context of the connection or tension between the amount of demand and supply. So to predict the amount of demand and the amount of supply at a certain price is not difficult. Because with the ability to predict and control the number of goods offered, the price will be able to be conditioned to be stable and still within reasonable limits. For this reason, the role of business actors has a great influence on the sustainability and development of the business carried out so that the goal of obtaining maximum profits for better MSME performance is obtained. This service was carried out in North Pelawi Village by previously recording business actors around North Pelawi Village with the aim that MSMEs that have been run so far can better apply an understanding of mathematical concepts that are connected to the demand and supply elements for products produced in a certain period or period of time.

Hanugalih Elda Agustina; Nurul Aini; Taufiq Riyadi; Nurus Saudah

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study analyzes the effect of green accounting, carbon emission disclosure, and environmental performance on firm value. The research is motivated by growing awareness of environmental sustainability, climate change concerns, and the demand for corporate transparency and accountability in managing environmental impacts. Firms are expected not only to achieve financial goals but also to actively manage environmental responsibilities to create long-term value for stakeholders. The research sample consists of 64 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023 that meet the purposive sampling criteria and provide complete sustainability and annual reports. A quantitative approach is used with secondary data from annual and sustainability reports. The independent variables are green accounting (X1), carbon emission disclosure (X2), and environmental performance (X3), while the dependent variable is firm value (Y), measured by Tobin’s Q ratio. Multiple linear regression analysis is applied along with classical assumption testing to ensure reliability, followed by partial and simultaneous hypothesis testing. The results indicate that green accounting has no significant effect on firm value, implying that adopting green accounting alone may not influence investor perceptions without broader environmental initiatives. Conversely, carbon emission disclosure and environmental performance have a positive and significant effect on firm value, showing that transparent reporting and measurable environmental improvements can strengthen market confidence. The R² value is 4.4%, suggesting other factors also contribute to firm value. Simultaneously, all three variables significantly affect firm value, highlighting the combined importance of environmental responsibility. The findings provide practical insights for managers, investors, and policymakers: implementing sustainability practices, particularly carbon emission disclosure and improved environmental performance, can enhance investor trust, strengthen corporate reputation, and ultimately increase firm value in the competitive market.

Harry Yulianto; Iryani

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the integration of Artificial Intelligence (AI) into Strategic Human Resource Management (SHRM) and its contribution to enhancing organizational performance using a bibliometric approach. The research method involves analyzing data from Scopus and Crossref databases with the help of VOSviewer software to map research trends, keyword relationships, and publication distributions. The findings reveal that AI plays a significant role in optimizing HR processes, such as data-driven decision-making, productivity enhancement, and more efficient talent management. Key trends include innovations in HR practices, the utilization of big data, and sustainability practices (green HRM). The analysis identifies a significant increase in publications since 2020, reflecting growing academic interest in this topic. This research provides practical significance by helping organizations understand the strategic benefits of AI in addressing HR challenges and driving sustainable performance. The findings of this study are expected to serve as a reference for future research exploring AI implementation across various organizational contexts.

Hardi Hardi

The image of government bureaucracy is influenced by the performance of public service agencies. For this reason, it is necessary to carry out continuous reform, in anticipating and adapting to developments in society. In an effort to improve the image, performance and professionalism of government agencies towards good governance, it is important to have unity of direction and views among government employees. In this research the problem is how the government of Kuala Kurun District, Gunung Mas Regency, Central Kalimantan Province improves the quality of public services and what only inhibiting factors in improving the quality of public services This research uses a qualitative approach, the data displayed is generally in the form of actual and accurate sentence descriptions and connects the problems studied with a qualitative approach. Researchers go out into the field to research the object of study and hold direct interactions with the community with the aim of obtaining in-depth information about this matter, conducting in-depth interviews and observations The results of this research show that the public service bureaucracy at the Kuala Kurun Subdistrict Office has not been maximized, public satisfaction with services in the dimensions of reliability, responsiveness, guarantees, empathy and direct evidence is implemented with minimum standards, this is because there is still an imbalance in the distribution of tasks and implementation The work that is the responsibility of employees at the Kuala Kurun Village Office, especially the main tasks and functions that have been determined. The causal factor is limited facilities and infrastructure which influences the provision of maximum public services. From the results of this research, it is recommended to evaluate the performance of public services, so that bureaucratic reform can be implemented in the Kurun Village Office, Gunung Mas Regency, Central Kalimantan Province.

Matilde Niis Molo

Bilangan : Jurnal Ilmiah Matematika, Kebumian dan Angkasa 2024 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This study aims to enhance students' learning outcomes in Natural Science (IPA) through the demonstration method in fourth-grade students at SD Inpres Teas, Noebeba District, Timor Tengah Selatan Regency. The research was motivated by low science learning outcomes, with 60% of students failing to meet the Minimum Competency Criteria (KKM) of 70. Conventional teaching methods contributed to students' passivity and lack of engagement. This Classroom Action Research (CAR) follows the Kemmis and McTaggart model, consisting of two cycles with four stages: planning, implementation, observation, and reflection. The study involved 10 fourth-grade students, with data collected through learning outcome tests, observations, and teacher interviews. Descriptive quantitative analysis compared student performance before and after intervention. Results indicated that the demonstration method effectively improved science learning outcomes. Initially, students scored an average of 73.5, with a mastery rate of 40%. After applying the demonstration method in cycle I, the average increased to 84.1, with 70% mastery. In cycle II, refining teaching strategies led to an average score of 90.1, with 90% mastery. The method also enhanced student engagement, teamwork, and conceptual understanding. These findings suggest that the demonstration method is an effective strategy for improving science learning outcomes. Teachers are encouraged to incorporate demonstrations regularly, and schools should provide necessary resources to optimize learning experiences.

Pia Tri Utami; Rizka Damayanti; Nadia Daimatudzikrillah; Nila Azimatul Muntazah; Raihan Anugerah Raganesa

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine how much influence of financial literacy to the performance of the financial on the MSMEs and control cost in Bojonegoro District. Research this is research quantitative. Collection the data done by spreading question naires and then processed using the SPSS application. Total sample is 38 the sample actors MSMEs ssector culinary in sub-district bojonegoro. Results here are in fluence positive and significant Financial literacy variables on the cost control of reseresearch shows that. The influence positive and significant variable literacy Finance onthe performance ofthe financial SMEs. Tarch on the effect of financial literacy on MSMEs performance have very broad implications, both theoretically and practically. There is no significant effect of mediation between financial literacy variables on financial performance through cost control. The results of this study can enrich the Khazanah science, provide better policy recommendations, and help MSMEs in improving their financial performance. This study contributed a very valuable to the development of MSMEs in Bojonegoro.

Md Amran Hossain; Shek Aziz Muhammad Shati

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The study aims to investigate the impact of brand image and Product Quality Performance of Oppo smartphones. The main objective of the study was to analyze the effect of product quality preference by consumers. This type of research uses a quantitative approach and multiple techniques were used for data analysis in this research. The population of this research is the citizens of Bangladesh who knows and using the smartphone Oppo products. A sample of this research is 150 respondents using the purposive sampling method. The various regression analyses were used in testing hypothesis. SPSS was used for the data -analyzing purpose in this research. The research has indicated that Brand image significantly effects Oppo Telecom performance and quality of products too. Basically research is prepared on the basis of practical observation and determines whether brand image could have a significant impact on the smartphone’s service at OPPO Mobile Company Ltd. This research was developed to learn about the practical scenario of a Telecommunications Company. These papers were conducted to find out the branding strategy of OPPO mobile performance in the telecom industry. 

Devina Shava Amalia; Hwihanus Hwihanus

Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this study was to determine the effect of macro fundamentals, micro fundamentals, financial performance, and company ownership on the value of companies with state ownership structures listed on the Indonesia Stock Exchange in 20219 to 2023. This research uses a quantitative descriptive approach using secondary data for independent and dependent variables. Data is obtained from financial reports, annual reports, and various online platforms including the Indonesia Stock Exchange website. This research targets all state-owned companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, with six companies selected using the random sampling method. The results of hypothesis testing show that one independent variable has a significant influence on the dependent variable, while the other eight variables do not have a significant influence on firm value.

Sisca Noor Amanah; Silvi Nur Anggraeni; M. Ariya Eka Setiawan; Tri Nur Lailita; Siti Uswatun Khasanah

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine whether the variable of e-commerce adoption can mediate the effect of technology readiness and financial literacy on the financial performance of MSMEs. The population in this study consists of MSMEs in the food and beverage trade sector in Bojonegoro Regency. The sampling technique employed in this research is purposive sampling, with the criteria being MSMEs in the food and beverage trade sector in Bojonegoro that have adopted e- commerce platforms. The sample size in this study is 44 respondents, with data collected using questionnaires. Data analysis was conducted using SPSS software version 22 and the Sobel Test. The results of this study indicate that technology readiness significantly affects e-commerce adoption, whereas financial literacy does not affect e-commerce adoption. Furthermore, the variables of technology readiness, financial literacy, and e-commerce adoption do not significantly affect financial performance, and e-commerce adoption cannot mediate the influence of technology readiness and financial literacy on financial performance.

Diwan Setiawan; Achwan Noorlistyo Adi; Centurion Chandratama Priyatna; Eny Ratnasari

Good governance is a necessity in running the government. The West Java government has made various efforts to implement good governance, one of which is the publication of leaders’ activities on Instagram @biroadpimjabar. The publication aims to raise awareness among the people of West Java by sharing informative and educational content about the activities of West Java leaders and their internal teams, as well as some useful information about West Java. The main purpose of this research is to explore how information about leaders' activities is Share, Optimize, Manage, and Engage as the concept of The Circular Model of SOME by Regina Luttrell. The method used in this research is qualitative. Data was collected through observation and in-depth interviews. The results showed that at the Share stage, the shared content of the leader's activities showed transparency so that it could build public trust. In the Optomize stage, the leader uses interesting video content and informative captions. In the Manage stage, a third application is used to monitor the performance of social media to evaluate its activation. The last stage is Engage, for interaction and community involvement in the form of comments and direct messages, even more followers want to conduct audience activities with West Java leaders after learning about the @biroadpimjabar account. These findings provide recommendations for improving public communication strategies to strengthen the implementation of good governance in West Java.

Deni Mudian; Arif Fajar Prasetiyo

Concept: Journal of Social Humanities and Education 2024 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Students' physical fitness conditions can be developed to the maximum so that they can achieve maximum academic achievement. But in reality, many students ignore a healthy lifestyle, such as staying up late and other negative activities. This usually results in a decline in the quality of students' physical fitness, making it difficult to achieve optimal academic performance. This research aims to obtain a clear picture of the level of physical fitness of students at the Faculty of Teacher Training and Education, Subang University. The research method used is a descriptive method. The research subjects were 70 FKIP University Subang students. The research instrument was a physical fitness test observation sheet. In this study, five components of physical fitness were examined, including sprinting 60 meters, push ups, sit ups, vertical jumps, and middle distance running 1200 meters. The results of the research show that the overall physical fitness condition of Subang University FKIP students is in the poor category.

Eny Fariyanti; Dimas Tri Laksono; Defi Falentin Febriani; Ika Fatma Maulia; Metha Desy Nursholiha

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of capital, digitalization skills, and financial management on the performance of culinary MSMEs in Bojonegoro Regency. The method used is quantitative. The research sample consisted of culinary MSMEs in Bojonegoro which were taken using random sampling techniques. Data were collected through a Likert scale-based questionnaire and analyzed using multiple linear regression with SPSS software. The results of the study show that capital, digitalization skills, and financial management have a significant positive effect on MSME performance, both partially and simultaneously. Adequate capital provides opportunities for business development, digitalization skills increase competitiveness through efficiency and market reach, while good financial management supports business stability and sustainability. These findings provide practical implications in the form of the need for training, facilitation of access to capital, and increasing financial literacy for MSME actors. This research also provides a basis for local governments to formulate policies that support the development of MSMEs in the digitalization era.

Neni Afriyani

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this study was to test and analyze the effect of GRC and Intellectual Capital on firm value through financial performance in banking companies. The population in this study are all banking companies listed on the Indonesia Stock Exchange for the 2021-2023 period. Sampling using purposive sampling method. The data used is secondary data sourced from annual reports and financial reports. The data analysis technique used in this research is the SmartPLS 4 program. The results of this study indicate that GRC has no significant effect on financial performance and firm value, Intellectual capital has no effect on firm value but intellectual capital has a significant and positive effect on financial performance. Furthermore, financial performance has no influence on firm value. GRC mediated by financial performance has no effect on firm value.  Intellectual Capital mediated by financial performance has no effect on firm value.

Naufa Setyowati; Niken Widyastuti; Diana Anggraini Kusumawati

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this study is to ascertain how Proclamation 45 University's employee performance is impacted by employee engagement and self-efficacy. 57 employees were surveyed for this study. Multiple regression analysis was employed in this investigation. Make use of 0.05 as a valid value. The multiple regression equation, Y = -0.419 + 0.496X1 + 0.257 Proclamation 45 University, is derived from the computation and analysis of the data used. It is possible to draw the following conclusions from the above findings. (1) Procrik 45 Employee performance in higher education is positively impacted by employee engagement. This implies that improved employee performance will follow from high employee engagement. (2) Employee performance and self-efficacy are positively impacted by Proklamasi 45 University. This implies that employee performance will be even higher when self-efficacy is high. (3) At Proklik 45 University, employee performance is positively impacted by self-efficacy and employee engagement. This implies that when self-efficacy and employee engagement are high, employee performance will likewise be high. It is anticipated that Universitas Proklamasi 45 will keep working to raise employee self-efficacy and engagement in order to raise employee performance.

Md. Amran Hossain; Shek Aziz Muhammad Shati

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The study aims to investigate the impact of brand image and Product Quality Performance of Oppo smartphones. The main objective of the study was to analyze the effect of product quality preference by consumers. This type of research uses a quantitative approach and multiple techniques were used for data analysis in this research. The population of this research is the citizens of Bangladesh who knows and using the smartphone Oppo products. A sample of this research is 150 respondents using the purposive sampling method. The various regression analyses were used in testing hypothesis. SPSS was used for the data -analyzing purpose in this research. The research has indicated that Brand image significantly effects Oppo Telecom performance and quality of products too. Basically research is prepared on the basis of practical observation and determines whether brand image could have a significant impact on the smartphone’s service at OPPO Mobile Company Ltd. This research was developed to learn about the practical scenario of a Telecommunications Company. These papers were conducted to find out the branding strategy of OPPO mobile performance in the telecom industry.

Agussalim Agussalim; Suriadi Suriadi; Neli Neli

International Journal of Education and Literature 2024 Lembaga Pengembangan Kinerja Dosen

This research is motivated by the lack of teacher performance in utilizing the Merdeka Mengajar platform application. Therefore, PAI teachers are required to be able to operate the Merdeka Mengajar platform application. This study aims to obtain clear information about: 1) Planning the Merdeka Mengajar platform in improving the performance of PAI teachers at SMP Negeri 5 Jawai. 2) Steps of the Merdeka Mengajar platform in improving the performance of PAI teachers at SMP Negeri 5 Jawai. 3) Evaluation of the Merdeka Mengajar platform in improving the performance of PAI teachers at SMP Negeri 5 Jawai. The subjects of this research are PAI teachers and the principal of SMP Negeri 5 Jawai. To obtain data related to the research focus, researchers conducted interviews, observations, and documentation. The data validity checking techniques used are: 1) Triangulation technique, 2) Member Check technique. The results of the research can be concluded: 1) Planning the Merdeka Mengajar platform in improving the performance of PAI teachers at SMP Negeri 5 Jawai is done by preparing activity programs, scheduling, preparing materials based on the Merdeka Mengajar platform application, and evaluating the program implementation. 2) Steps of the Merdeka Mengajar platform in improving the performance of PAI teachers at SMP Negeri 5 Jawai are done by: forming facilitators, analyzing the level of school readiness, designing dimensions to be used, themes, time allocation, and compiling project modules and reporting strategies, introducing and guiding teachers who have not been able to operate the Merdeka Mengajar platform application. 3) Evaluation of the Merdeka Mengajar platform in improving the performance of PAI teachers at SMP Negeri 5 Jawai includes: increased teacher engagement in using various PMM features, improved pedagogical and professional competence of teachers, increased ability of teachers to adopt innovative learning approaches, and a balance between accurate evaluation and realistic workload for teachers.