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

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

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

Dhea Kiran Euunike; Wasiman, Wasiman

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

This study was conducted to systematically explore the influence of the level of ease of transactions and the quality of e-commerce services on the process of determining consumer purchasing decisions in Batam City. The research framework was built with a descriptive-oriented quantitative approach through the involvement of 100 respondents who actively utilize digital transaction services, which were determined using a purposive sampling technique based on the Lemeshow formulation to ensure the adequacy and representativeness of the sample. Empirical data were collected through a structured questionnaire and then processed using statistical analysis stages that included testing the validity and reliability of the instrument, evaluation of classical assumptions, multiple linear regression modeling, and verification of hypotheses through t-tests and F-tests. The results of data processing revealed that the variable of ease of transactions contributed 18.8% to purchasing decisions, while service quality contributed an influence of 63.5%. The coefficient of determination (R²) reaching 73.3% indicates that both independent variables simultaneously have substantial explanatory power towards variations in consumer purchasing behavior. Both partial and simultaneous testing confirmed a significant influence, thus confirming that simplifying transaction mechanisms and strengthening digital service quality are strategic determinants in driving e-commerce consumer purchasing decisions in Batam City.

Sinta Fatmala Sari; Diana Ambarwati; Angga Permana Mahaputra

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the effect of product quality and service quality on consumer purchasing decisions, both partially and simultaneously, at Chickenday Restaurant Trenggalek. The method used is a quantitative approach with data processing in numerical form to objectively test the relationship between variables. The research was conducted at Chickenday Restaurant, located on Jl. Soekarno Hatta No. 20 Trenggalek. The research population consists of all consumers during the period of May–June 2025, the exact number of which is unknown. The sampling technique utilized probability sampling with a simple random sampling method, resulting in 96 respondents based on the Lemeshow formula. The data include primary data through questionnaires and observations, as well as secondary data from various sources. Data analysis was performed using multiple linear regression, t-test, and F-test. The results indicate that product quality and service quality have a positive and significant effect on purchasing decisions, both partially and simultaneously, with service quality being the more dominant variable.

Liza Meichy E. Komul; Adrian Mjesfa; Yellia Priciliya Uktolseja; Albert Muyapa; Julius Denny Polii

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this study is to describe the marketing strategies and adaptability of “cakar bongkar” (second-hand clothing) traders in responding to market dynamics in Nabire City. This study employs a qualitative approach, as it is appropriate for addressing research problems that require an in-depth understanding of the socio-economic realities in Kalibobo Market and Karangtumaritis Market in Nabire City. The data used in this study consist of primary data as the main source and secondary data as supporting and relevant information. Data collection methods are carried out using the triangulation principle, namely through direct observation, in-depth interviews, and documentation. Informants are selected using snowball sampling and purposive sampling methods to obtain comprehensive and representative information. Data processing and analysis are conducted through the stages of data reduction, data presentation, and systematic conclusion drawing. The results of the study indicate that the informants apply five (5) marketing strategies in selling second-hand clothing (cakar bongkar), namely: (1) sourcing strategies, (2) pricing and promotion strategies, (3) word-of-mouth marketing strategies, (4) strategies for building social relationships with customers, and (5) product display strategies using prototype tables to attract consumer attention.

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

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

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

Novia Andriyani; Ida Harahap; Sairun Simanullang

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

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

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

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

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

Hanung Yudanto Kusuma; Rifqi Bayu Apriyo; Fergiana Putra Pratama

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

The rise of financial technology (fintech) has significantly reshaped global investment over the last decade. Fintech innovations are increasingly applied in areas such as digital investment platforms, robo-advisors, blockchain-based assets, and cryptocurrency trading. The adoption of fintech in investment continues to grow due to the rising demand for accessibility, transparency, and efficiency in financial markets. Fintech has the potential to democratize investment by lowering entry barriers, expanding financial inclusion, and offering diverse investment instruments for retail investors. Therefore, research on fintech and investment has become an essential topic in recent years. This study uses a qualitative approach with data obtained from the Scopus database, which includes a total of 4,794 articles on fintech and investment published in the last decade (2020–2025). In addition, several software tools such as R Studio, VOSViewer, and Publish or Perish were used for data processing and bibliometric visualization. This study aims to analyze the development of research trends in fintech-driven investment, explore how technology is changing investor behavior, and provide insights for policymakers and practitioners in strengthening a sustainable and inclusive investment ecosystem.

Tri Siti Fatimah; Syanifa lusardi

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

Smart industry has become an important trend in the development of Industry 4.0, especially in promoting the creation of efficient systems in the manufacturing sector. Various countries and studies are encouraging the application of technologies such as IoT, digital twins, artificial intelligence, and smart factories to improve industrial efficiency and sustainability. Therefore, studies related to smart industry are important and necessary especially on the context of smart manufacturing in order to see the direction of future research trends. This study uses a qualitative approach with literature data from the Scopus database covering the period 2020 to 2025. Research trend analysis was conducted through data processing using Bibliometric analysis in R Studio and the VOSviewer applications. To identify the latest research trends regarding smart industry, particularly in the context of Industry 4.0 and smart manufacturing, this analysis can provide a comprehensive picture of future research developments and directions within a global context.

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

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

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

Ahmad Muhtadi; Luky Mahendra; Moh. Rosan Taufel Al Farobi

Jurnal Elektronika dan Komputer 2025 STEKOM PRESS

The development of renewable energy, particularly Solar Power Plants (PV), requires a reliable, real-time, and easily accessible electrical energy monitoring system to ensure optimal system performance. This study aims to design and implement an Internet of Things (IoT)-based electrical energy monitoring system for PV using the NodeMCU ESP32 microcontroller, the PZEM-004T sensor for measuring electrical parameters, and the Node-RED platform as the data visualization interface. The developed system is designed to monitor voltage, current, power, energy, frequency, and power loss in real time, and then display the data in the form of numerical values, graphs, and indicators on a dashboard accessible through a local network. The research method includes hardware design, software development (sensor reading, data processing, and communication), integration with Node-RED, and system testing on a small-scale PV installation. The test results show that the system is capable of monitoring electrical parameters in a stable and responsive manner. Variations in sunlight intensity were found to affect the current and power produced by the solar panels, whereas the inverter output voltage tended to remain within normal operating ranges. The Node-RED dashboard display was considered informative and helpful for users in monitoring and analyzing PV performance. Based on these results, it can be concluded that the IoT-based electrical energy monitoring system designed in this study functions well and is feasible for application in residential or educational-scale PV installations. The system still has the potential for further development through cloud service integration, the addition of environmental sensors, and enhancements to data analysis features and user interface design.

Andin Ayu Oksilia Ramadhani; Andin Ayu Oksilia Ramadhani; Bambang Irawan

Jurnal Elektronika dan Komputer 2025 STEKOM PRESS

Tourism is one of the sectors that plays an important role in boosting economic growth through travel activities and destination exploration. Tourists' preferences for nature-based tourism options, such as mountain hiking or beach tourism, are influenced by various factors, ranging from personal experiences and recreational interests to social characteristics. Therefore, a technology-based approach is needed to predict destination choice tendencies more accurately. As artificial intelligence technology develops, deep learning methods have been widely used in classification processes due to their ability to process large amounts of data and recognize complex patterns. In this study, a Multilayer Perceptron (MLP) model is used to classify tourists' preferences between mountain or beach destinations based on a survey dataset. The research stages include data processing, data splitting using a train-test split, model training, and performance evaluation using accuracy, precision, recall, and F1-score. The test results show that the MLP model is capable of achieving an accuracy rate of 99%, confirming that deep learning methods are effective in automatically mapping tourism preference trends. This research is expected to serve as a basis for the development of more personalized travel destination recommendation systems, as well as to support tourism management in formulating targeted promotional strategies.

Niko, Niko Surya Atmaja; Surya Atmaja, Niko; Muhammad Khoiruddin Harahap; Sahyunan Harahap

Jurnal Elektronika dan Komputer 2025 STEKOM PRESS

Relational databases store information in interconnected tables and are widely used for data management and retrieval. However, in certain environments, the original values stored in a relational database cannot be exposed during data retrieval. This limitation creates a challenge because common encryption methods only transform data for storage and do not support mathematical operations needed for value matching. Partially Homomorphic Encryption is a cryptographic approach that allows specific mathematical operations to be performed directly on transformed data without restoring it to its original form. This study proposes the use of Partially Homomorphic Encryption to enable value-based data retrieval while keeping all stored values in their transformed form throughout the entire process. The method relies on homomorphic properties that allow mathematical comparison to be conducted on encrypted data, making the retrieval process possible without revealing the original values. The results show that this approach can perform data retrieval operations in a relational database while preserving the transformed structure of the stored data. The proposed method offers an alternative for environments that require data retrieval without exposing original values and demonstrates the potential of homomorphic techniques in supporting secure and functional data processing in relational database contexts.

Alvin Aisyah Rahmah; Anwar Hariyono

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

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

Muhamad Sandi Pratama; Rosaidah Permanasari; Eka Budi Yulianti

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

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

Kurnia Ramadhan; MF Arrozi Adhikara; Sandra Dewi

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

The implementation of patient safety culture in hospitals remains a significant challenge, often leading to adverse events. Establishing a strong patient safety culture requires effective interprofessional collaboration among healthcare professionals to deliver patient-centered care. However, factors such as organizational distrust and job dissatisfaction continue to hinder collaborative efforts and negatively affect the quality of care and patient safety outcomes.This study aims to examine the influence of organizational trust and job satisfaction on patient safety culture, with interprofessional collaboration serving as an intervening variable at MP hospital.  This quantitative associative research used a causal approach involving 93 inpatient nurses as respondents. Primary data were obtained through questionnaires using an ordinal scale based on a 4–1 Likert scale. Data processing employed the three-box method, and data analysis was conducted using Structural Equation Modeling (SEM).The results revealed that organizational trust, job satisfaction, and interprofessional collaboration simultaneously and partially influence patient safety culture. Moreover, interprofessional collaboration was found to mediate the relationship between organizational trust, job satisfaction, and patient safety culture.The study concludes that enhancing patient safety culture can be achieved by strengthening organizational trust and job satisfaction through effective interprofessional collaboration. Hospitals should develop supportive systems that foster care and concern among staff, enhance conflict management, improve performance appraisal mechanisms, and promote open, effective communication across all professional groups involved in patient care. These strategies can create a safer, more collaborative, and high-quality healthcare environment

Luthfiyah Luthfiyah; Dewi Riza Lisvi Vahlevi

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

Poverty is one of the most difficult economic problems to solve. This problem occurs in all countries. Among the causes of poverty are poor human resources, a low quality of life, a rising unemployment rate, and a decrease in job availability each year, as well as wages that do not match living costs. This is not only due to low human resources; the government also plays a crucial role in this issue. The poverty rate is unavoidable, so an appropriate solution is needed to address this issue. One step to reducing poverty is to analyze which economic instruments can be optimized, especially in the Sidoarjo region. The poverty rate in Sidoarjo is quite high. The open unemployment rate in Sidoarjo ranks third in East Java province. Therefore, the author was interested in conducting this research. This study aims to determine the effect of the distribution of zakat, infaq, and alms (ZIS) funds, GRDP, and open unemployment on the poverty rate in Sidoarjo in 2013-2023. This study uses a quantitative method with multiple linear regression analysis. The data processing tool used is SPSS. The results of the T test indicate that the distribution of ZIS funds has a significant effect on the poverty rate, while GRDP and open unemployment do not have a significant effect on the poverty rate partially. The F test shows that the distribution of ZIS funds, inflation, and GDP have a significant effect on the poverty rate simultaneously in the period 2013-2023. The limitation of this study is the use of variables that affect the poverty rate, so that future researchers can add or change these variables with other variables related to poverty.

Ahmad Sarbani; Endang Asliana; Sahilly Dzulhasni

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

This study aims to see whether financial distress, leverage, and profitability affect accounting conservatism in manufacturing companies in the food and beverage subsector listed on the IDX for the 2021–2024 period. The independent variables used are financial distress, leverage, and profitability, while the bound variables are accounting conservatism. Data processing was carried out using the SPSS version 26 program with multiple linear regression methods. Sampling used purposive sampling techniques with certain criteria so that 63 companies were obtained as a sample for four years of observation (2021–2024). Of the total 252 financial statement data, after the deletion of outlier data, the number of data used became 183. The results of the study show that simultaneously financial distress, leverage, and profitability affect accounting conservatism. Partially, these three variables also have a positive effect on accounting conservatism. In addition, these findings indicate that companies with financial pressures and certain levels of financial management tend to apply higher prudential principles in the preparation of their financial statements.

Muhammad Guhya Thesar Afani; Farhan Ferdiansyah; Eraneo Ihza P

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

The usage of blockchain has increased around the world over the years. It has become widely used in various sectors that need transparency, such as accounting, business, and auditing. Blockchains are gaining more popularity after being applied as a system for digital asset ownership, such as cryptocurrency and NFTs (Non-Fungible Tokens). This growing trend of blockchain is followed by the increasing trend of research regarding it in the last decade. Blockchain has the potential to revolutionize the auditing sector and enhance economic accountability due to its decentralized system. Therefore, research regarding blockchain applications in auditing is becoming an important topic. This study adopts a qualitative approach by using datasets retrieved from the Scopus website, from the search result of blockchain auditing, with a total of 1228 articles that were published in the last decade (2015-2025). Furthermore, this study also uses several software programs as data processing tools, such as R Studio, VOSViewer, and Publish or Perish. This study aims to understand the research trend regarding blockchain auditing in the last decade and highlight its implications for the auditing and economic sectors.

Nikmatul Khasanah; C. Tri Widiastuti; Noni Setyorini

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

This study aims to examine and analyze the influence of financial literacy and financial planning on financial management with financial attitude as a mediating variable among production employees of PT. Yih Quan Footwear Indonesia. This research employs a quantitative approach. The population consists of production employees of PT. Yih Quan Footwear Indonesia located in the Batang Integrated Industrial Estate, with a total sample of 112 respondents. Data were collected through an online questionnaire distributed via Google Form. The data analysis technique includes the analysis of the structural model (Inner Model), measurement model (Outer Model), and hypothesis testing. Data processing was carried out using SmartPLS 4 software. The results indicate that financial literacy has no significant effect on financial management, while financial planning has a positive and significant effect on financial management. Furthermore, financial literacy positively and significantly influences financial attitude, whereas financial planning shows no significant effect on financial attitude. Financial attitude has a positive and significant impact on financial management and mediates the relationship between financial literacy and financial management. However, financial attitude does not fully mediate the relationship between financial planning and financial management. These findings highlight the importance of enhancing employees’ financial literacy and attitudes to enable more prudent, structured, and sustainable financial management.