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Sutisna Sutisna; Rizki Ananda Pratama; Nandang Sutisna; Jundi Kariman Husni

International Journal of Information Engineering and Science 2026 Asosiasi Riset Teknik Elektro dan Infomatika Indonesia

Bullying is a serious problem that can disrupt the learning process and mental development of students, including in Islamic boarding schools. Early detection of bullying is essential to creating a safe and conducive learning environment. This study aims to apply the You Only Look Once (YOLO) algorithm to automatically detect bullying through video recordings in the environment of the SMK Skill Village Islamic School Business Boarding School. The method used involves collecting a video dataset representing various types of bullying behavior, labeling the data, and training an object detection model using the YOLOv5 algorithm. The developed system is capable of detecting and classifying bullying behavior in real- time with detection accuracy reaching [accuracy value if known]. The implementation of this system is expected to assist school authorities and boarding school administrators in monitoring, preventing, and addressing bullying incidents more quickly and effectively, while also serving as an initial step in leveraging artificial intelligence technology to create a safer and more comfortable educational environment.

Mesra Betty Yel; Satria Wira Yudha; Nandang Sutisna; Muhammad Rafli Fadillah

International Journal of Computer Technology and Science 2026 Asosiasi Riset Teknik Elektro dan Infomatika Indonesia

One of the goals of a building is to create a comfortable environment that does not affect the health and operations of its occupants, therefore a system needs to be created to ensure comfort in classrooms. To fulfill a comfortable situation, there is a standard that regulates comfort, especially thermal and visual comfort. Thermal comfort is regulated in SNI 03-6572-2001 and visual comfort is regulated in SNI 03-6575-2001. The aim of this research is to design a tool to automatically monitor temperature and lighting, determine greater accuracy, determine temperature and lighting comfort distances, and test Smart Comfort measurement results in accordance with the SNI-03-6571-2001 and SNI-03-6575-2001 conformity standards. This design uses ESP32 with IoT-based LDR and DHT11 sensors which can be seen on the web and application, determines the accuracy and range of Smart Comfort values for monitoring temperature and lighting and determines the suitability of measurement quantities in the SDN PINANG 3 classroom.

Dona Martilova; Muthia Fahira

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

The physiological changes that occur during pregnancy, both physically and mentally, may be rather uncomfortable, particularly in the second and third trimesters. Pregnant women often report back discomfort, muscular aches, trouble sleeping, excessive exhaustion, and irregular sleep patterns. Mothers' physical and mental health as well as the health of their unborn children may be significantly impacted by inadequate sleep quality during pregnancy. To enhance comfort and the quality of sleep during pregnancy, one non-pharmacological technique is to use an aromatherapy maternity pillow. An ergonomic and ecologically sustainable invention to enhance mother comfort during pregnancy was the goal of this research, which intended to produce a Pregnancy Pillow Therapy product with pineapple leaf fiber and aromatherapy. A descriptive research design using a prototype creation technique was used in this study. The stages of the research included problem identification, literature review, product design, material selection, prototype manufacturing, and product evaluation. Data were collected through literature studies and observations related to sleep discomfort in pregnancy, maternity pillow utilization, aromatherapy therapy, and pineapple leaf fiber characteristics. The developed product was designed ergonomically to support the back, abdomen, waist, and legs of pregnant women. The addition of aromatherapy was intended to provide a relaxing effect and improve sleep quality. The use of pineapple leaf fiber also supports environmentally friendly product innovation through agricultural waste utilization. The results indicate that Pregnancy Pillow Therapy has the potential to become a supportive product for improving comfort and sleep quality among pregnant women. Further studies are recommended to evaluate product effectiveness directly among pregnant women.

Aisyah Nur Aini; Mulya Agustina; Dea Amanda Caressa

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

Based on the 2023 Indonesian Health Survey, the prevalence of overweight among adults reached 23.4% nationally and 24.5% in East Java Province. This condition highlights the need for food innovation, particularly high-fiber snacks suitable for overweight adults. This study aimed to develop cereal based on okara (soy pulp) flour and mung bean flour as an alternative high-fiber food product. Organoleptic testing was conducted on 30 semi-trained panelists evaluating color, aroma, texture, and taste using hedonic and hedonic quality tests. Data were analyzed using the Kruskal–Wallis test followed by the Mann–Whitney test, while nutrient content analysis was analyzed using One Way ANOVA followed by Duncan’s post hoc test. The results showed that in the hedonic test, color, texture, and taste parameters were significantly different (p<0.05), while aroma was not significantly different (p>0.05). In the hedonic quality test, color and taste showed significant differences (p<0.05), whereas aroma and texture did not (p>0.05). Overall, formulation 922 was the most preferred by panelists. The nutritional content of the cereal ranged from 407–410 kcal for energy, 76.44–77.53% carbohydrates, 8.91–9.66% protein, 6.80–7.30% fat, 5.20–5.51% moisture, 1.26–1.41% ash, and 9.72–10.90% total dietary fiber. The developed cereal is classified as a high-fiber food and has potential as a healthy snack for overweight adults.

Johana Tania Arviana; Anita Oktavia; Catharina Aprilia Hellyani; Anna Triwijayati

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The rapid growth of digital technology and social media has reshaped communication practices, consumer behavior, and marketing approaches, particularly among Generation Z, who are widely recognized as digital natives. For this generation, social media serves as a major channel for obtaining information and exploring product references before making purchase decisions. In this environment, influencer marketing has emerged as a prominent promotional approach because it can foster audience interaction, emotional connection, and trust more effectively than conventional advertising. This study examines the role of influencer marketing in shaping the digital behavior of Generation Z in Indonesia. A qualitative literature review method was employed by analyzing secondary sources drawn from academic journals, books, and related publications. The findings indicate that influencer marketing has a meaningful influence on information-seeking behavior, decision-making processes, and the level of digital engagement among Generation Z. Influencers are commonly viewed as more credible, relatable, and authentic sources of information. Furthermore, the effectiveness of influencer marketing is determined more by credibility, authenticity, and the quality of interaction than by follower count alone. These findings suggest that companies should adopt digital marketing strategies that are more interactive, personalized, and relationship-oriented in order to engage Generation Z more effectively.

Novia Angelita Margaretha Silitonga; Naya Syaqila Aqla

International Journal of Social Science and Humanity 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the implementation of information technology in improving the quality of public services. The research method used is library research by collecting and analyzing various scientific sources, such as journals, books, research articles, and government documents related to information technology and public services. The results show that the implementation of information technology through online service systems, official websites, and administrative information systems is able to improve the effectiveness, efficiency, transparency, and accessibility of public services. Information technology also helps accelerate administrative processes, reduce data management errors, increase employee productivity, and strengthen communication between the government and the community. In addition, the implementation of information technology supports the realization of e-government and good governance through increased accountability and information transparency. However, the implementation of information technology still faces several challenges, such as limited human resources, inadequate technological infrastructure, unstable internet connections, and the low ability of some communities to use digital services. Therefore, it is necessary to improve employee competencies, develop technological infrastructure, and conduct public socialization to optimize the implementation of information technology in public services. Overall, information technology has proven to be a strategic solution in creating modern, effective, efficient, transparent, and community-oriented public services.

Rizka Fuziana Pangesti; Putra Jaya; Lisnawati

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

his study examines the concept of sustainable business development through the lens of Islamic economics, focusing on the integration of three core dimensions: financial profit (profit), social empowerment (people), and environmental stewardship (planet). The urgency of this research is driven by the global environmental crisis and social inequality, which demand business models that pursue long-term welfare rather than merely short-term gains. Using a qualitative approach through a systematic literature review, this research analyzes how Islamic economic principles—including tawhid, justice ('adl), and the responsibility of khalifah—align with and reinforce the Sustainable Development Goals (SDGs). The findings indicate that the Profit-People-Planet framework is not only compatible with Islamic teachings but is deeply embedded in Islamic economic ethics and the maqashid al-shariah framework. Instruments such as zakat, waqf, and Islamic financing serve as practical mechanisms that simultaneously support halal profit generation, enhance community welfare distributively, and ensure environmental protection through the principle of hifz al-bi’ah. This study concludes that Islamic economics offers a holistic, ethical, and value-based framework for building sustainable businesses that are profitable, socially responsible, and environmentally conscious in the modern era.

Ahmad Muhamad Mustain Nasoha; Elsya Novitasari Anggraini; Ratna Ayu Fitriana; Rahmania Nur Aslami

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study analyzes the reconstruction of Human Rights (HR) in Indonesia through the integration of Pancasila values and Islamic Religious Education (IRE) within the framework of Islamic Sociological Jurisprudence. In the Indonesian context, human rights are not merely perceived as universal individual liberties, but are understood within broader philosophical, religious, and socio-cultural dimensions. Pancasila functions as the foundational framework that harmonizes individual rights with social responsibilities, while Islamic teachings provide normative and theological foundations through principles such as maqasid al-shari‘ah, justice (‘adl), and human dignity (karamah insaniyyah), as well as Qur’anic values of tolerance and moderation (tasamuh and wasatiyyah). This research adopts a qualitative method with a descriptive approach based on literature review, drawing upon various scholarly sources related to human rights, Islamic education, and sociological jurisprudence. The findings reveal that the integration of Pancasila and Islamic Religious Education generates a comprehensive understanding of human rights that is both normative and contextual. Moreover, empirical findings indicate that a deeper comprehension of Qur’anic teachings on tolerance is positively correlated with the development of moderate and inclusive attitudes, thereby highlighting the significant role of education in internalizing human rights values. Additionally, the historical transition from pre-Islamic (Jahiliyyah) society to the Islamic era demonstrates that Islamic teachings function as an agent of social transformation by promoting justice, equality, and the protection of marginalized groups. From the perspective of Islamic Sociological Jurisprudence, law is viewed as a dynamic system that must remain responsive to evolving social conditions, ensuring that the reconstruction of human rights remains relevant and adaptable. In conclusion, the synergy between Pancasila values, Islamic teachings, and sociological legal approaches contributes to the formation of a more inclusive, balanced, and culturally grounded human rights paradigm in Indonesia.

Faneshia Nabil Ayushita; Aulia Jihan Kamila; Lubna Nurul Mumtazah; Nisrina Huwaida Isfaizah; Adriansyah Adriansyah

Journal of Educational Innovation and Public Health 2026 Pusat Riset dan Inovasi Nasional

  Red dragon fruit contains bioactive compounds such as vitamin C, flavonoids, and polyphenols that have antioxidant potential and possess natural pigments that can be used as cosmetic colorants. This study aims to formulate and evaluate a blush-on powder preparation from dragon fruit pulp extract as an alternative natural colorant. The evaluation includes organoleptic testing, homogeneity, pH, irritation, spreadability, fineness, moisture content, and antioxidant activity. The results showed that the formulation met most of the requirements, exhibiting a pink color, a smooth texture, no odor, homogeneity, a pH of 6 suitable for the skin, no irritation, even spreadability within 4 applications, a fineness degree of 97.6%, and a moisture content of 6.91%. Antioxidant activity showed an IC₅₀ value of 0.3036 ppm (very strong), although the relative inhibition percentage was low (18.35%). Thus, dragon fruit extract has the potential as a natural ingredient in blush-on powder that provides both color and antioxidant benefits.

Anisa Siti Nurhaliza; Mochammad Fikri Haikal; Mursidin Mursidin; Ayi Muammar

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze the role of teachers’ personality competence in shaping students’ learning environments through a literature review approach. Personality competence reflects teachers’ stable, mature, and authoritative character, enabling them to serve as role models for students and influencing the creation of a conducive learning environment both psychologically and socially. The method used is a literature review by analyzing various sources such as books, academic journals, and relevant official documents. The results show that teachers with positive personality traits are able to build harmonious relationships, create a comfortable classroom atmosphere, and enhance students’ learning motivation. Therefore, teachers’ personality competence is an important factor in supporting the quality of the learning environment and the success of the learning process. In addition, findings from various studies indicate that personality competence not only affects classroom interactions but also contributes to the development of students’ attitudes, discipline, and emotional stability. Teachers who demonstrate consistency, empathy, and integrity tend to foster a sense of trust and respect among students, which further strengthens classroom engagement. Moreover, a positive teacher personality helps reduce learning barriers such as anxiety, lack of confidence, and lack of participation in classroom activities. In the context of modern education, where student-centered learning is increasingly emphasized, teachers’ personality competence becomes even more essential in facilitating active learning and meaningful student involvement. Thus, strengthening teachers’ personality competence through training, reflective practice, and continuous professional development is crucial to improving overall educational quality and achieving optimal learning outcomes.

Sabila Sabila; Dellia Dellia; Nadiya Nadiya; Latifa Latifa; Zainal Abidin

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study conducts a systematic review of literature concerning the role of Management Information Systems (MIS) in managing Umrah pilgrim data across Indonesia. Employing a Systematic Literature Review (SLR) guided by the PRISMA protocol, the study examined and synthesized 24 peer-reviewed articles published between 2019 and 2026, drawn from Google Scholar, SINTA, and nationally accredited journal portals. Findings indicate that MIS adoption has yielded notable improvements in operational efficiency, data reliability, service transparency, and the overall quality of managerial decision-making within Umrah travel organizations. Web-based MIS remains the predominant technological approach, offering integrated modules for pilgrim registration, document handling, financial tracking, and departure scheduling. At the national level, government-initiated platforms such as SISKOHAT and SISKOPATUH have demonstrated tangible contributions to the administration of Hajj and Umrah services. Nevertheless, persistent obstacles continue to hinder full-scale adoption, including inadequate digital infrastructure in certain regions, inconsistent internet connectivity, and gaps in human resource competencies for operating digital systems. The study argues that embracing MIS is no longer optional for Umrah travel operators; rather, it constitutes a strategic necessity. Future research is encouraged to investigate long-term implementation outcomes, cross-system comparisons, and data security considerations within the broader digital landscape of pilgrimage service management.

Komang Putri Wira Ivana

International Journal of Sociology and Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study addresses the troubling increase in illegally managed micro, small, and medium enterprises (UMKM) operated by foreign nationals in Bali, which poses significant threats to local economic stability and fairness. The analysis focuses on the legal frameworks governing UMKM, including Law No. 20 of 2008 and the Online Single Submission (OSS) system, as well as the regulatory gaps that allow foreign entities to exploit these mechanisms for their gain. A multi-method approach was employed to evaluate the current situation, emphasizing the roles of local government initiatives, banking regulations, and community engagement in combating illegal business operations. The findings reveal a pressing need for enhanced verification processes, stricter compliance measures, and localized regulations to protect legitimate businesses from exploitation by foreign competitors. The study concludes that only through coordinated efforts among government bodies, financial institutions, and local enterprises can Bali achieve sustainable economic growth, ensuring that UMKM can thrive within a fair and equitable commercial landscape.

Herlina Baro Lolu; Andreas Ariyanto Rangga; Paulus Mikku Ate

Polygon : Jurnal Ilmu Komputer dan Ilmu Pengetahuan Alam 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

The selection process for accepting new employees is one of the important stages in a company to ensure that the candidates accepted have qualifications that suit the company's needs. At WINMART, the selection process is still carried out manually, so it is less efficient and prone to errors. Therefore, a system is needed that can assist in more objective and efficient decision making. This Decision Support System (DSS) is designed to assist the selection process for recruiting new employees using the Simple Additive Weighting (SAW) method, which can assess several relevant criteria, such as work experience, education, skills and competency tests. This system was built on a web basis, so it can be easily accessed by parties involved in the selection process, such as HRD and managers. The SAW method was chosen because of its ability to convert various subjective criteria into more objective numerical scores, so that selection results can be more transparent and accountable. By using this system, it is hoped that it can increase efficiency, accuracy and transparency in the new employee selection process at WINMART, as well as facilitate decision making in selecting candidates who best suit the desired criteria.

Raissa Rachma Firjatul Finani; Kudusiah Safriani Rumodar; Nurul Ananda; Mochammad Isa Anshori

Jurnal Manajemen Bisnis Era Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Digital transformation has positioned artificial intelligence (AI) as a major driver of organizational change and innovation. This study aims to analyze the influence of AI implementation on transformational leadership dynamics and the shifting role of leaders in managing human resources through a Systematic Literature Review of reputable studies published within the last five years. The findings indicate that AI acts as a catalyst in strengthening the dimensions of intellectual stimulation and individualized consideration through predictive analytics and talent personalization. The automation of administrative and repetitive tasks enables leaders to focus more on strategic vision, organizational innovation, decision-making, and emotional engagement with employees. However, the effectiveness of AI implementation is highly dependent on leaders’ digital literacy, adaptive capabilities, and readiness to integrate technology into organizational processes. This study contributes by proposing a hybrid leadership framework that combines artificial intelligence with human emotional intelligence to support more effective leadership practices. The practical implications emphasize the importance of leadership development that prioritizes empathy, ethical awareness, and algorithmic transparency in order to maintain trust, encourage sustainable innovation, and strengthen organizational resilience in increasingly dynamic and volatile environments.

Ernialdi Ernialdi; Angelina Ramadhani; Murni Murni; Mutia Rahmah Sari; Ulfa Mutiah

Kajian Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

. Digital transformation in public administration has become a strategic agenda in modern bureaucratic reform aimed at improving effectiveness, efficiency, transparency, and the quality of public services. This study aims to analyze the digital transformation of public administration through a comparative study between Indonesia and South Korea, particularly in the implementation of digital government. The research employs a qualitative method with a comparative study approach and is supported by library research through the collection of secondary data from scientific journals, international institutional reports, government policy documents, and relevant previous studies. Data analysis was conducted descriptively and comparatively using the approaches of Digital Era Governance (DEG), Institutional Theory, New Public Management (NPM), and Socio-Technical Systems Theory. The findings indicate that South Korea has successfully developed an integrated digital government through consistent national policies, strong data interoperability, high bureaucratic capacity, adaptive organizational culture, and equitable digital infrastructure development. Meanwhile, Indonesia is still in the transition stage from e-government to digital government and faces various challenges, such as inter-agency system fragmentation, low data interoperability, unequal digital infrastructure, limited civil servant competencies, and bureaucratic resistance to change. This study concludes that the success of digital transformation in public administration is determined more by institutional strength and bureaucratic reform than merely by technology adoption. Therefore, Indonesia needs to position digital transformation as a comprehensive state reform agenda in order to create a modern, responsive, and public service-oriented government.

Fajar Romadon; Zulgani Zulgani; Nurhayani Nurhayani

Jurnal Riset dan Publikasi Ilmu Ekonomi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze: (1) the general characteristics of farmers who convert rubber land to oil palm plantations in Sungai Gelam District, and (2) the economic impact of this land conversion, particularly on farmers’ income. This study uses a quantitative approach with survey data collected from rubber and oil palm farmers. The results show that there are notable differences in farmer characteristics, including capital, labor use, and market access. The average income difference between rubber and oil palm farmers is IDR 2,712,000, indicating higher earnings from oil palm cultivation. Based on the BNT test, with a value of IDR 405,000, the average income difference exceeds the threshold, confirming that the difference is statistically significant. Furthermore, the calculated F value is greater than the F table value, which strengthens the conclusion that there is a significant difference in income between rubber and oil palm farmers. Therefore, land conversion contributes positively to farmers’ income improvement.

Citra Azra Amalia; Rafif Gadi Maulana; Shelomita Azalia Widiyaningrum; Arie Sukanti Siagian; Baidhowi Baidhowi

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The legal profession plays a vital role in the judicial system to ensure the principle of equality before the law as well as fair and accountable legal proceedings. In accordance with Law No. 18 of 2003 on Advocates, an advocate is an autonomous, independent, and accountable legal professional who is granted immunity as stipulated in Articles 14, 15, and 16, which provide protection from civil and criminal claims when acting in good faith while performing their duties. However, in practice, the scope of this immunity often leads to differing interpretations, particularly regarding the parameters of “good faith” and the scope of “professional duties,” which can result in the criminalization of lawyers. This is evident in the case of Hendra Sianipar, where a lawyer’s actions in exercising legal authority were instead subject to criminal prosecution. This study aims to examine the limits of attorney immunity and explore the potential for criminalization of this profession using a normative legal approach combined with a legal utility analysis. The findings of this study indicate that attorney immunity is not absolute but is limited by good faith, compliance with the law, and professional ethics, thus requiring clearer and more balanced clarification of these limits.

Bambang Sujarwadi; Dhety Chusumastuti; Arum Mawarti; Virginia Maharani

Jurnal Penelitian Komunikasi dan Sosialisasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

The phenomenon of growth in Indonesia’s beauty industry has intensified competition among both global and local skincare brands, including Avoskin. This situation impacts consumer trust Instagram. Avoskin must compete to build brand trust amid the higher exposure and engagement dominance of global brands on social media. Challenges such as the presence of negative reviews and unfavorable consumer perceptions that lead to dissatisfaction represent significant threats to Avoskin’s ability to sustain brand trust. This study aims to determine the influence of electronic word of mouth and brand image of @avoskinbeauty toward brand trust. The research adopts a quantitative approach using the simple random sampling method, involving 400 active Instagram users as respondents. Data were collected through Google Forms and analyzed using IBM SPSS Statistics 30.. The T - test results show that Avoskin’s electronic word of mouth on Instagram has a positive and significant effect on brand trust, with a tcount greater than the ttable value (8.335 > 1.965) and significance < 0.001 < 0.05. Similarly, Avoskin’s brand image also has a positive and significant impact on brand trust, with a tcount greater than the ttable value (22.462 > 1.965) and significance < 0.001 < 0.05. The F - test results indicate that electronic word of mouth and brand image simultaneously have a significant effect on brand trust, with an Fcount greater than the Ftable value (870.240 > 3.02) and significance < 0.001 < 0.05. In conclusion, electronic word of mouth and brand image play essential roles in enhancing brand trust. The implication of this study is that skincare companies should continuously strengthen their digital presence, consistently manage their brand image, and actively facilitate and respond to electronic word of mouth, especially on social media platforms.

Amalia Akita; Gunawan, Roni; Daryana, Aditiya Pratama; Herkules Herkules; Pratama, Muchti Yuda

Journal of Educational Innovation and Public Health 2026 Pusat Riset dan Inovasi Nasional

Homemade food is increasingly dominating the choices of consumers who are oriented towards a healthy lifestyle. However, the belief that self-cooking is synonymous with food safety is not always supported by scientific evidence. This Narrative Review aims to build an in-depth thematic synthesis of the various dimensions of food safety risks that arise in the process of preparing healthy homemade food, ranging from biological and chemical contamination, to human behavioral factors as the main agents of contamination. The study was conducted against seven reputable sources of scientific literature published between 2010–2025, including observational, experimental, cross-sectional, and review studies. Four main themes were identified: (1) risky behaviors in the household kitchen as the dominant factor; (2) unexpected cross-contamination pathways including table salt as a vector; (3) chemical and biological contaminants hidden in "healthy" materials; and (4) evidence-based interventions that have been proven to be effective. This review confirms that homemade food safety is a behavioral issue, not just a technical one, so the intervention approach must be multidimensional and sustainable.

Akbarudin Akbarudin; Mohamad Safii

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of Good Corporate Governance (GCG), Firm Size, and Sales Growth on Financial Performance at PT Ace Hardware Indonesia Tbk listed on the Indonesia Stock Exchange (IDX) during the 2015–2024 period. Good Corporate Governance (GCG) in this study is proxied by institutional ownership, financial performance is measured using Return on Assets (ROA), firm size is measured by the natural logarithm of total assets, and sales growth is measured using the sales growth ratio. This study employed a quantitative method with a descriptive approach. The data used were secondary data in the form of annual financial statements obtained from the official websites of the IDX and the company. Data analysis techniques included descriptive statistics, classical assumption tests, multiple and simple linear regression analysis, and hypothesis testing consisting of t-test, F-test, and coefficient of determination with the assistance of SPSS version 27 software. The results of the study indicate that partially, the Good Corporate Governance (GCG) variable has a t-value of -1.526 < t-table 2.447, meaning that it has no significant effect on financial performance. The firm size variable has a t-value of -2.857 > t-table 2.447, indicating a significant negative effect on the company’s financial performance. The sales growth variable has a t-value of 1.593 < t-table 2.447, meaning that it has no significant effect on financial performance. Simultaneously, Good Corporate Governance (GCG), firm size, and sales growth have a significant effect on financial performance, with an F-value of 13.023 > F-table 4.76 and a significance value of 0.005 < 0.05. This study is expected to provide consideration for management and investors in decision-making and serve as a reference for future research in related fields.