Good Corporate Governance dan Kinerja Finansial Bank: Studi Empiris pada Emiten Perbankan di BEI (2021–2023)
(Muhammad Irgi Sepri Saswandi, Syarbini Ikhsan, Rusliyawati Rusliyawati)
DOI : 10.55606/jaemb.v5i2.6492
- Volume: 5,
Issue: 2,
Sitasi : 0 14-Jul-2025
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| Last.13-Aug-2025
Abstrak:
This study is intended to examine the influence of Good Corporate Governance (GCG) practices on the financial outcomes of banks listed on the IDX throughout the 2021–2023 timeframe. GCG is measured using three main indicators: the presence of an audit committee, the proportion of independent commissioners, and institutional ownership. Financial performance is proxied by Return on Equity (ROE). A quantitative approach and explanatory research method are employed, with data collected through purposive sampling from 47 banks that meet the selection criteria. Testing between variables was conducted using multiple linear regression analysis techniques. The results reveal that the proportion of independent commissioners has a significant positive impact on ROE, while institutional ownership exerts a significant negative influence. Meanwhile, the audit committee variable does not have a statistically significant effect on financial performance. These findings reinforce the relevance of agency theory in the context of corporate oversight and accountability. They also highlight the importance of ownership structure and independent supervision in enhancing the efficiency of equity capital utilization. This research provides practical implications for bank management, regulators, and stakeholders in formulating more effective GCG policies aimed at promoting sustainable financial performance in Indonesia’s banking sector.
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2025 |
Pengaruh Kompensasi dan Tunjangan terhadap Kepuasan Kerja Karyawan
(Jusniwati Zai, Romana Rindra Nazara, Fajarman Lahagu, Irwan Nopian Sinaga)
DOI : 10.61132/lokawati.v3i5.2066
- Volume: 3,
Issue: 5,
Sitasi : 0 14-Jul-2025
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| Last.06-Aug-2025
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This study aims to determine the effect of compensation and benefits on employee job satisfaction. Fair, adequate, and transparent compensation is considered a crucial factor influencing employee morale, loyalty, and retention. The study identifies seven key indicators to measure the impact of compensation on job satisfaction: salary adequacy, compensation fairness, punctuality of payments, compensation system transparency, incentives and bonuses, overall compensation satisfaction, and employee retention. The analysis results show that compensation has a significant influence on job satisfaction. Additionally, compensation effectiveness is affected by economic conditions, compensation system structure, and the relevance of compensation to employee needs. The study concludes that well-designed compensation can be a strategic tool for improving performance and reducing employee turnover.
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2025 |
Transformasi Digital Akuntansi untuk Meningkatkan Efisiensi Pencatatan Keuangan UMKM Melalui Aplikasi Akuntansiku pada Arsi Dekorasi
(Yurike Sindi Gloriana, Mar’atus Solikah, Linawati Linawati)
DOI : 10.61132/rimba.v3i3.2067
- Volume: 3,
Issue: 3,
Sitasi : 0 14-Jul-2025
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| Last.08-Aug-2025
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Accurate financial record-keeping is essential for MSMEs, yet many still rely on manual methods. Arsi Dekorasi, for example, had not produced formal financial reports such as income statements or cash flow reports. Digital transformation through accounting applications offers a solution to improve the efficiency and accuracy of financial records. This study aims to explore how the implementation of the Akuntansiku application enhances financial recording efficiency at Arsi Dekorasi. Using a qualitative approach with a case study method, data were collected through in-depth interviews, participant observation, and documentation, and analyzed using the Diffusion of Innovation framework. The findings reveal that prior to using the application, records were manually kept and incomplete. After adopting Akuntansiku, financial recording became more efficient, accurate, and capable of generating automatic reports. Initial technology-related challenges were resolved through mentoring. The digital transformation proved to positively impact both the efficiency and quality of financial records. The study highlights the crucial role of management in sustaining and developing financial digitalization through continuous training and capacity building.
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2025 |
Identification of Risk Factors for Chronic Kidney Disease Using Binary Logistic Regression
(Eva Kosasih, Ni Kadek Wulanda Asmara Santhi, Ni Wayan Atik Febriyanti, Eka Valencia Br Barus, Made Susilawati)
DOI : 10.62951/ijamc.v2i3.222
- Volume: 2,
Issue: 3,
Sitasi : 0 14-Jul-2025
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| Last.13-Aug-2025
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Chronic Kidney Disease (CKD) is a major global health issue that can lead to serious complications and long-term medical care. This study aims to identify key clinical factors associated with CKD status using binary logistic regression analysis. The dataset, obtained from Kaggle, contains 400 patient records with various clinical and demographic attributes. The dependent variable is CKD status (positive or negative), while the independent variables include age, blood pressure, hemoglobin level, urine albumin level, and serum creatinine. Initial analysis involved descriptive statistics and multicollinearity checks, followed by model estimation and evaluation using likelihood ratio and Wald tests. The final model identified four significant predictors: blood pressure, hemoglobin, urine albumin, and serum creatinine. The model achieved a high classification accuracy of 95.50% and an Area Under the ROC Curve (AUC) of 98.78%, indicating excellent predictive performance. These results highlight the importance of these clinical indicators in early CKD detection and support their use in risk assessment models for kidney disease screening
Keywords: Chronic Kidney Disease, Binary Logistic Regression, Likelihood Ratio Test, Wald Test, Classification Accuracy
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2025 |
Analisis Tingkat Kemiskinan dan Faktor Yang Memengaruhi di Jawa Timur
(Nadya Septian Monica, Dwi Susilowati)
DOI : 10.51903/e-bisnis.v18i1.2221
- Volume: 18,
Issue: 1,
Sitasi : 0 14-Jul-2025
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| Last.23-Jul-2025
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This research examines the impact of the open unemployment rate, average years of schooling, and population growth on poverty levels in districts and municipalities across East Java Province during the 2019-2023 period. By employing panel data regression and a quantitative approach, the study identifies key determinants of poverty and visualizes their geospatial distribution. The findings indicate that the open unemployment rate significantly increases poverty, whereas the average years of schooling significantly reduces it. On the other hand, population growth exhibits a positive but statistically insignificant effect. A simultaneous test confirms that the independent variables collectively influence poverty, contributing 99.03% to its variation. The study underscores the importance of improving access to education, creating employment opportunities, and managing population growth as essential strategies for poverty alleviation. These findings are intended to serve as a foundation for strategic and sustainable poverty reduction policies in East Java.
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2025 |
LGBT dalam Perspektif Hukum Islam dan HAM
(Dyah Erlina Sulistyaningrum, Suryadi Suryadi, Muhammad Achwan, Maria Yosepin Endah Listyowati, Husin Husin)
DOI : 10.55606/khatulistiwa.v5i3.7236
- Volume: 5,
Issue: 3,
Sitasi : 0 11-Jul-2025
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| Last.11-Aug-2025
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The presence of LGBT individuals (Lesbian, Gay, Bisexual, and Transgender) in society has raised complex discussions, especially when viewed from the perspectives of Islamic law and human rights. Islamic teachings generally view same-sex relations and gender transitions as actions that deviate from the moral and natural order established by religious texts. In contrast, the human rights framework emphasizes individual dignity, personal freedom, and the right to non-discrimination, regardless of sexual orientation or gender identity. This article seeks to explore the intersection of these two perspectives, not to provoke conflict, but to offer a balanced understanding rooted in empathy, justice, and social awareness. Using a qualitative normative approach, this research examines Islamic legal sources, national regulations, and international human rights documents. The study finds that while Islamic law maintains clear normative boundaries, there is still room for inclusive dialogue and respectful engagement, especially in multicultural societies like Indonesia. Bridging these two frameworks requires not only legal analysis but also cultural sensitivity and ethical responsibility.
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2025 |
PELATIHAN DESAIN GRAFIS MENGGUNAKAN CORELDRAW UNTUK MENINGKATKAN KREATIVITAS MENDESAIN PADA SISWI SMK IBRAHIMY 1 SUKOREJO
(Safitri Nurul Qomariyah, Firda Wati Husaini Kulsum, Zaehol Fatah)
DOI : 10.69714/wyk1ye93
- Volume: 2,
Issue: 4,
Sitasi : 0 11-Jul-2025
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| Last.30-Jul-2025
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Grapich design training using CorelDRAW is conducted with the aim of enhancing the design cretivity of students at SMK Ibrahimy 1 Sukorejo. This activity is designed as a form of informal learning that emphasizes hands-on practice so that participants can understand the basic techniques to continue with the form of visual works such as logos, brochures, product packaging, and more through an interactive approach involving materials, demonstrations, and individual practice exposure. Evaluation result show a significant improvement in technical skills and originality in the designs produced by the participants. Additionally, this activity promotes students’ confidence in their work and strengthens their willingness to engage with the creative industry. This training has proven to be an effective way to develop soft skills and personal potential in graphic design
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2025 |
Teachers' Views on Air Pollution and Personal Hygiene Promotion Strategies
(Hidayatur Rokhmah, Yuli Kurniawati Sugiyo Pranoto, Ali Formen)
DOI : 10.15294/jhealthedu.v10i1.17759
- Volume: 10,
Issue: 1,
Sitasi : 0 10-Jul-2025
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| Last.10-Jul-2025
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Background: Children are vulnerable to air pollution, especially in their early life and so far there are no personal hygiene promotion strategies specifically aimed at addressing health threats or vulnerabilities in children in industrial areas. Therefore, the study aimed to determine teachers' views on air pollution and personal hygiene promotion strategies for children's health. Methods: This study used a quantitative method conducted with structured interviews. Respondents in this study were kindergarten teachers who taught in Ngaliyan District, totaling 95 teachers. The data analysis technique used was theme analysis technique. Results: Based on the interview results, teachers' views on air pollution are categorized as good. Respondents can mention sources of information about air pollution, causes of air pollution, the effect of air pollution on children's health, and diseases that arise due to air pollution. Teachers' views regarding personal hygiene promotion strategies are not good, especially in protecting children's health from air pollution. Conclusion: Teachers' views on air pollution are good but in personal hygiene promotion strategies, especially related to protecting children's health from exposure and the impact of air pollution, counseling, seminars, workshops, or similar activities are still rare. This study is expected to contribute to early childhood education, especially related to children's health.
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2025 |
Pengaruh Inovasi Produk dan Kualitas Produk terhadap Keputusan Pembelian : Studi pada Produk Facetology
(Esa Cahaya Purnomo, Devi Virgiana Hermansyah, Inda Arsyizil Quwwatin)
DOI : 10.61132/lokawati.v3i3.2037
- Volume: 3,
Issue: 3,
Sitasi : 0 09-Jul-2025
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| Last.08-Aug-2025
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This study aims to evaluate the impact of product innovation and product quality on consumer purchasing choices for local skincare products Facetology. The methodology used in this study is a quantitative approach and information collection is carried out through questionnaires to 104 Facetology product users in Bekasi City. The results of the analysis show that product innovation and product quality simultaneously have a positive and significant impact on purchasing decisions, both gradually and simultaneously. This is evidenced by the t-test, F-test, and Pearson correlation, which show that product innovation has a greater impact than product quality. The coefficient of determination (R²) value of 0.688 indicates that these two independent variables can explain 68.8% of the variation in purchasing decisions. This finding indicates that companies need to continue to innovate and maintain product quality so that consumer purchasing interest can increase.
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2025 |
Penerapan Strategi Pembelajaran Inovatif pada Mata Pembelajaran Bahasa Indonesia untuk Meningkatkan Literasi Siswa SD Kelas 1
(Aulia Rahmawati, Ibnu Muthi)
DOI : 10.62383/katalis.v2i3.2149
- Volume: 2,
Issue: 3,
Sitasi : 0 08-Jul-2025
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| Last.27-Jul-2025
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This study aims to examine the implementation of innovative learning strategies in improving the literacy skills of first-grade elementary school students in the subject of Indonesian language. Early literacy serves as a crucial foundation for students’ academic development; however, many lower-grade students have not yet reached the minimum standards in reading and writing. To address this challenge, innovative learning strategies such as shared reading, storytelling, the use of visual and digital media, as well as contextual and simple project-based approaches were employed. This research utilized a Classroom Action Research (CAR) method over two cycles, involving 20 first-grade students. Data were collected through observation, interviews, documentation, and literacy skill assessments. The findings showed a significant improvement in students’ reading, writing, listening, and speaking abilities. The learning process became more enjoyable, participatory, and suited to the cognitive developmental stage of young children. In addition, students' motivation and confidence in using language also increased. The teacher’s role as a facilitator and instructional designer was essential in ensuring the success of these strategies. Therefore, innovative learning strategies have proven effective in enhancing the literacy skills of first-grade students and are recommended for broader implementation.
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2025 |