JURNAL RUMPUN MANAJEMEN DAN EKONOMI

PENERAPAN OFFICE AUTOMATION DALAM MENINGKATKAN EFISIENSI ADMINISTRASI PEMERINTAHAN: STUDI LITERATURE REVIEW PADA SISTEM SATU KEMENKEU

Chatrine Fricilia — Tue, 10 Feb 2026 00:00:00 +0000

The digital transformation in government administration has become crucial in enhancing public service efficiency. This study examines the implementation of office automation systems in Indonesian government institutions, with a specific focus on the Satu Kemenkeu system at the Ministry of Finance. Through a systematic literature review methodology, this research analyzes strategic aspects of office automation implementation, including organizational readiness, technological infrastructure, change management, and administrative efficiency outcomes. The findings indicate that office automation significantly improves document disposition processes, reducing processing time from days to hours, enhances transparency and accountability, and supports paperless governance initiatives. However, implementation faces challenges including digital literacy gaps, resistance to change, and infrastructure limitations. This study provides strategic recommendations for government agencies planning to implement similar systems, emphasizing the importance of comprehensive change management, continuous training programs, and phased implementation approaches.

Eksplorasi Persepsi Mahasiswa Terhadap Penggunaan Teknologi Dalam Proses Pembelajaran

Tue, 10 Feb 2026 00:00:00 +0000

Penelitian ini bertujuan untuk menggali dan menganalisis persepsi mahasiswa terkait pemanfaatan teknologi dalam konteks proses pembelajaran di lingkungan akademik. Melalui pendekatan kualitatif, penelitian ini melibatkan wawancara mendalam dengan sejumlah mahasiswa dari berbagai disiplin ilmu. Metode observasi juga digunakan untuk melacak penggunaan teknologi selama pembelajaran. Hasil penelitian menunjukkan bahwa mayoritas mahasiswa memiliki persepsi positif terhadap penggunaan teknologi dalam pembelajaran, melihatnya sebagai sarana yang memperkaya pengalaman belajar. Namun, beberapa mahasiswa menunjukkan kekhawatiran terkait ketergantungan pada teknologi yang dapat mengganggu proses belajar secara tradisional. Pemahaman tentang bagaimana teknologi digunakan dalam proses pembelajaran juga bervariasi di antara mahasiswa. Beberapa menganggap teknologi sebagai alat bantu penting yang meningkatkan keterlibatan dan aksesibilitas materi, sementara yang lain menyoroti tantangan terkait pemahaman yang mendalam terhadap materi yang disampaikan melalui teknologi. Faktor-faktor seperti kualitas pengajaran, jenis teknologi yang digunakan, serta kesiapan mahasiswa dalam mengadopsi teknologi juga mempengaruhi persepsi mereka terhadap penggunaan teknologi dalam pembelajaran. Implikasi penelitian ini adalah pentingnya pendekatan yang seimbang antara pemanfaatan teknologi dan strategi pembelajaran tradisional untuk menciptakan pengalaman pembelajaran yang holistik dan efektif bagi mahasiswa

Peran Diversifikasi Unit Usaha Dalam Meningkatkan Kinerja Koperasi: Studi Kasus Koperasi Karyawan Pt Pelindo Regional 4 Makassar

Nanda Rezky Pratama, Alamsyah, Firda Aprilia , Fitrawati Nur, Nur Restu Idris — Wed, 11 Feb 2026 00:00:00 +0000

This study aims to analyze the role of business unit diversification in improving the performance of the PT Pelindo Regional 4 Makassar Employee Cooperative from a management and institutional economics perspective. The study uses a case study approach with a SWOT analysis method to identify internal and external factors that influence cooperative performance. Data were collected through semi-structured interviews with business unit administrators and managers and focus group discussions (FGDs) with cooperative members, supported by analysis of internal cooperative documents. The results show that business unit diversification, which includes the retail sector, savings and loans, and entrepreneurship training, can create cash flow synergy, increase member loyalty, and strengthen the cooperative's economic resilience. Institutional support from the parent company is a strategic factor in strengthening the legitimacy and access to resources for cooperatives. However, the study also identified several challenges, including limited management professionalization, low digital innovation, and suboptimal coordination between business units. Opportunities for cooperative development are open through partnerships with fintech companies, the use of financial inclusion policies, and the digital transformation of cooperative services. This study recommends strengthening governance, increasing managerial capacity, and digitizing business units as key strategies to improve cooperative performance and sustainability amidst modern economic competition. The research findings are expected to provide practical contributions to the development of adaptive and competitive cooperative management models

CURRENT RATIO DAN LEVERAGE RATIO DALAM MEMPERGARUHI PROFITABILITAS PADA PT. ASTRA INTERNASIONAL TBK. PERIODE 2014-2023

Apinus Gani , Ayu Puspa Lestiyadi — Wed, 11 Feb 2026 00:00:00 +0000

This study aims to analyze the effect of Current Ratio (CR) and Leverage Ratio Debt to Equity Ratio (DER) ) on profitability measured using Return on Assets (ROA) at PT. Astra International Tbk. for the period 2014-2023. This type of research is quantitative using secondary data in the form of financial reports. The results of this study indicate that partially Current Ratio has a significant negative effect on Return on Assets. These results are indicated by the value (T count > T table) (-5.247 > 1.8945) Debt to Equity Ratio (DER) has no effect on Return on Assets (ROA). These results are proven by (T count <T table) (568 <1.8945). Simultaneously Current Ratio and Debt to Equity Ratio have an effect on Return on Assets. The results of this study are supported by the (F- count > F-table) (18.572 > 4.74). This study concludes the need for more optimal financial management and consideration of other factors influencing a company's financial performance. This research provides theoretical and practical benefits for the development of financial management science and investment decision-making.

PENGARUH PROSES REKRUTMEN DAN PROSES SELEKSI TERHADAP KINERJA KARYAWAN DI MCDONALD’S CABANG HASYIM ASHARI PINANG

Reiyen Monica Octatrivioni , Shella Puspita Sari — Thu, 12 Feb 2026 00:00:00 +0000

Employee performance is one of the main factors determining a company’s success, particularly in the fast-food industry, which demands speed, accuracy, and consistency in service quality. Improving employee performance is closely related to effective human resource management, especially through appropriate recruitment and selection processes. This study aims to analyze the effect of recruitment and selection on employee performance at McDonald’s Hasyim Ashari Branch, both partially and simultaneously. This study uses a quantitative method. The research population includes all employees of McDonald’s Hasyim Ashari Branch, with a sample of 61 respondents determined using a saturated sampling technique. Data were collected through questionnaires, while data analysis was conducted using validity tests, reliability tests, classical assumption tests, simple and multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²). The results show that recruitment has a positive and significant effect on employee performance, with a significance value of 0.000 (p < 0.05). Selection also has a positive and significant effect on employee performance, with a significance value of 0.000 (p < 0.05). Simultaneously, recruitment and selection have a significant effect on employee performance, with a coefficient of determination (R²) of 0.716, indicating that 71.6% of the variation in employee performance is influenced by recruitment and selection, while the remaining percentage is influenced by other factors outside this study. The conclusion of this study indicates that recruitment and selection play an important role in improving employee performance. Therefore, the company is advised to continuously improve the quality of recruitment and selection processes in an objective, transparent, and competency-based manner. Future research is expected to examine other variables that may influence employee performance in order to obtain more comprehensive results.

PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL DAN LINGKUNGAN KERJA FISIK TERHADAP KINERJA KARYAWAN PT.TARAINDO ENERGI PERKASA

Andri Setiawan , Shela Indah Savitri — Thu, 12 Feb 2026 00:00:00 +0000

This study examines the transformational leadership style and physical work environment on employee performance at PT. Taraindo Energi Perkasa, both partially and simultaneously. Employing a quantitative associative approach, it processes questionnaire data via SPSS version 23. The population comprises 60 employees, serving as the sample. Analysis techniques include instrument tests, classical assumption tests, regression, correlation coefficients, determination coefficients, and hypothesis testing. Findings reveal transformational leadership style positively and significantly impacts employee performance partially, with t-calculated (6.529) > t-table (2.002) and significance of 0.424 (42.4%), rejecting H0 and accepting Ha. The physical work environment also exerts a positive significant partial effect, t-calculated (6.305) > t-table (2.002), with 0.422 (42.2%) significance, accepting Ha and rejecting H0. Simultaneously, both variables positively and significantly affect performance, yielding the regression equation: Y = 1.951 + 0.469X1 + 0.466X2. F-calculated (45.824) > F-table (3.10), with 0.617 (61.7%) significance, rejecting H0 and accepting Ha. Recommendations urge leaders to adapt approaches, enhance lighting, and refine work programs and job descriptions to boost employee performance at PT. Taraindo Energi Perkasa.

PENGARUH DISIPLIN KERJA DAN PENGEMBANGAN KOMPETENSI TERHADAP KINERJA KARYAWAN PADA PT. DROPINDO KREASI FORTUNA

Mariatul Qibtiyyah , Tarwijo Tarwijo — Fri, 13 Feb 2026 00:00:00 +0000

This study aims to analyze the effect of work discipline and competency development on employee performance, both partially and simultaneously, at PT Dropindo Kreasi Fortuna. This research employed a quantitative method with an associative approach. The data analysis techniques included validity test, reliability test, classical assumption test, multiple linear regression analysis, correlation coefficient test, coefficient of determination test, as well as t-test and F-test. The population of this study consisted of all employees of PT Dropindo Kreasi Fortuna. The sampling technique used was saturated sampling, resulting in a total sample of 53 respondents.The results of the coefficient of determination test indicated that work discipline and competency development contributed 57.8% to employee performance, while the remaining 42.2% was influenced by other variables not examined in this study. The multiple linear regression analysis produced the equation Y = 0.566 + 0.360X1 + 0.622X2, which indicates that even without the influence of work discipline (X1) and competency development (X2), employee performance still has a value of 0.566. Furthermore, the simultaneous test showed that the calculated F-value (34.303) was greater than the F-table value (3.18), leading to the rejection of H0 and acceptance of Ha. Therefore, it can be concluded that work discipline and competency development simultaneously have a significant effect on employee performance at PT Dropindo Kreasi Fortuna.

Pengaruh Viralitas Konten dan Fear of Missing Out terhadap Kunjungan Wisatawan di Gunung Sibayak, Sumatera Utara

M Chandra Wibowo, Raja Anan Nasution, Leo Benny, Rahma Dani Lubis — Fri, 13 Feb 2026 00:00:00 +0000

The development of social media has changed the behavior patterns of tourists in determining visiting decisions, particularly through the spread of viral content and the emergence of the Fear of Missing Out (FoMO) phenomenon. This study aims to determine the virality of content, fear of missing out, partially and simultaneously, on tourist visits. The population is Bang Fish product customers in Medan city, with a total of 160 respondents and a sampling of 157 respondents calculated using the Slovin formula. The data analysis technique used in this study is the structural equation modeling-partial least squares (SEM-PLS) analysis technique using SmartPLS 4 software. The results show that all variables have a positive and significant effect, with an R-square value of 0.151. Partially, Content Virality has a positive and significant effect on tourist visits, and Fear of Missing Out has a positive and significant effect on tourist visits. The findings of this study confirm that a digital marketing strategy based on viral content supported by an understanding of tourist psychological behavior is a strategic factor in increasing tourist visits, so it can be an important consideration for tourist destination managers in designing more effective and competitive promotional strategies.

Keywords: Viral Content; Fear of Missing Out; Tourist Visit

PENGARUH WORK-LIFE BALANCE DAN BEBAN KERJA TERHADAP KEPUASAN KERJA KARYAWAN PT CARSOME ALAM SUTERA KOTA TANGERANG SELATAN

Wulan Dwi Putri, Agrasadya Agrasadya — Fri, 13 Feb 2026 00:00:00 +0000

This study aims to determine the effect of work-life balance and workload on employee job satisfaction at PT Carsome Alam Sutera, South Tangerang City, both partially and simultaneously. The research method used is quantitative with a saturated sampling technique, so the entire population of 50 employees was taken as the sample. Data analysis was conducted through validity and reliability tests, classical assumption tests, regression analysis, correlation coefficients, determination coefficients, and hypothesis testing. The results show that work-life balance has a positive and significant effect on job satisfaction. The simple regression equation obtained is Ỹ = 11.744 + 0.621X₁. The t-test result shows t-count (5.186) > t-table (2.010), thus hypothesis H1 is accepted. The correlation coefficient (r = 0.599) indicates a moderate relationship, with a determination coefficient of 35.9%. This means that better work-life balance increases employee job satisfaction. Furthermore, workload also has a positive and significant effect on job satisfaction. The simple regression equation obtained is Ỹ = 15.996 + 0.579X₂. The t-test result shows t-count (4.436) > t-table (2.010), thus hypothesis H2 is accepted. The correlation coefficient (r = 0.539) indicates a moderate relationship, with a determination coefficient of 29.1%. This suggests that a well-managed workload can improve job satisfaction. Simultaneously, work-life balance and workload significantly affect job satisfaction, with the multiple regression equation Y = 6.476 + 0.451X₁ + 0.328X₂. The F-test result shows F-count (17.404) > F-table (3.20), thus hypothesis H3 is accepted. The combined contribution of both variables to job satisfaction is 42.5%, while the remaining 57.5% is influenced by other factors not examined in this study.

Pengaruh Stres Kerja Dan Kerjasama Tim Terhadap Kinerja Perawat Poli Rawat Jalan RSU Kota Tangerang Selatan

Dede Rusmanto, Irfan Rizka Akbar — Sat, 14 Feb 2026 00:00:00 +0000

The purpose of this study is to determine the effect of Work Stress and Teamwork on the Performance of Outpatient Clinic Nurses at RSU Kota Tangerang Selatan, both partially and simultaneously. This study uses a quantitative research method with a sample of 58 respondents. The data analysis techniques employed include validity testing, reliability testing, normality testing, multicollinearity testing, autocorrelation testing, heteroscedasticity testing, simple linear regression analysis, multiple linear regression analysis, simple correlation coefficient analysis, multiple correlation coefficient analysis, coefficient of determination analysis, t-test, and F-test. Based on the results of the t-test, the calculated t-value for the work stress variable (X1) is 4.977 > 2.003, with a significance value of 0.000, which is smaller than the probability value of 0.05 (0.000 < 0.05). This indicates that work stress has a positive and significant effect on the performance of outpatient clinic nurses (Y). Furthermore, the t-test results show that the calculated t-value for the teamwork variable (X2) is 5.713 > 2.003, with a significance value of 0.000, which is smaller than 0.05 (0.000 < 0.05). This means that teamwork has a positive and significant effect on the performance of outpatient clinic nurses (Y). Based on the F-test results, work stress (X1) and teamwork (X2) simultaneously have a significant effect on the performance of outpatient clinic nurses (Y), as evidenced by an F coefficient value of 25.355 > 3.16 with a significance value of 0.000 < 0.05. It can be concluded that work stress (X1) and teamwork (X2) simultaneously have a positive and significant effect on the performance of outpatient clinic nurses at RSU Kota Tangerang Selatan (Y).

Pengaruh Promosi Dan Harga Terhadap Loyalitas Pelanggan Pada Happy Puppy Bintaro Tangerang

Putri Damayanti, Sinta Sulistiani — Sat, 14 Feb 2026 00:00:00 +0000

This study aims to examine the effect of promotion and price on consumer loyalty at Happy Puppy Bintaro Tangerang, both partially and simultaneously. The research method used is a quantitative approach with a sample of 99 respondents. The data analysis techniques in this study include validity testing, reliability testing, normality testing, multicollinearity testing, autocorrelation testing, heteroscedasticity testing, simple linear regression, multiple linear regression, correlation coefficient analysis, coefficient of determination, t-test, and F-test. The results show that, partially, the promotion variable has a positive and significant effect on consumer loyalty, with a calculated t-value of 14.885 greater than the t-table value of 1.985 and a significance value of 0.000 < 0.05. The price variable also has a positive and significant effect on consumer loyalty, as evidenced by a calculated t-value of 7.953 > 1.985 and a significance value of 0.000 < 0.05. Simultaneously, both variables have a positive and significant effect on consumer loyalty, as indicated by a calculated F-value of 125.570 > 3.09 and a significance value of 0.000 < 0.05. Therefore, this study concludes that promotion and price, both partially and simultaneously, have a significant effect on consumer loyalty at Happy Puppy Bintaro Tangerang

Keywords: Promotion, Price, Consumer Loyalty

Pengaruh Pertumbuhan Penjualan, Likuiditas, Dan Aktivitas Terhadap Kebijakan Dividen Pada PT Semen Indonesia (Persero) Tbk Periode 2015-2024

Sri Mulyati, Eni Puji Astuti — Sat, 14 Feb 2026 00:00:00 +0000

This study aims to determine the effect of sales growth, liquidity, and activity on dividend policy, both partially and simultaneously. The sample of this study is the balance sheet, income statement, and statement of changes in equity of PT Semen Indonesia (Persero) Tbk from 2015 to 2024. The analysis method the methods used in this study are descriptive statistical analysis, classical assumption test, multiple linear regression, coefficient of determination, t test, and f test using the IBM SPSS version 26 application. The results of this study indicate that: 1) sales growth does not affect dividend policy (DPR), 2) liquidity (CR) does not affect dividend policy (DPR), 3) activity (WCTO) does not affect dividend policy (DPR). The results of the t test on the sales growth variable obtained a calculated t of 0.729 with a probability of 0.943 whose value is above 0.05. Thus, H1 is rejected, which means there is no influence between the sales growth variable partially on dividend policy. The results of the t test on the liquidity variable obtained a calculated t of -0.766 with a probability of 0.473 whose value is above 0.05. Thus, H2 is rejected, which means there is no influence between the liquidity variable partially on dividend policy. The t-test results for the activity variable obtained a calculated t of -0.369 with a probability of 0.725, which is above 0.05. Thus, H3 is rejected, meaning there is no partial influence between the activity variable and dividend policy. The f-test results show that sales growth, liquidity, and activity do not have a significant effect on dividend policy, with a probability value of 0.798, which is greater than the significance level of 0.05. Thus, H0 accepted and Ha rejected, which means there is no influence between sales growth, liquidity and activity simultaneously on dividend policy

Analisis Penilaian Financial Distress Menggunakan Model Altman (Z-Score) Pada PT Gudang Garam Tbk Periode 2015 - 2024

Maulidia Fitriana, Lina Nofiana — Sat, 14 Feb 2026 00:00:00 +0000

This study aims to predict the bankruptcy risk of PT Gudang Garam Tbk during the period 2015 to 2024 using the Altman Z-Score method. The Altman Z-Score is one way to estimate whether a company has the potential to go bankrupt. This research is a quantitative research type with a descriptive approach. This study analyzes five main variables, namely the ratio of Working Capital to Total Assets (X1), Retained Earnings to Total Assets (X2), EBIT to Total Assets (X3), Market Value of Equity to Total Liabilities (X4), and Sales to Total Assets (X5). All data used comes from the annual financial statements of PT Gudang Garam Tbk and is calculated using the Altman Z-Score formula to evaluate the company's financial condition. The results of the study show that the Z-Score value of PT Gudang Garam Tbk for the past ten years is in the range of 1.1257 to 1.4921. All of these values are lower than the minimum threshold of 1.81, thus placing the company in the bankruptcy zone category respectively

Pengaruh Fasilitas Dan Lokasi Usaha Terhadap Keputusan Berkunjung Di BullsGym EcoClub Cabang Citra Raya

Yosa Nugroho, Fadillah Fadillah — Sat, 14 Feb 2026 00:00:00 +0000

This study aims to determine the effect of facilities and business location on the decision to visit BullsGym EcoClub Citra Raya. This study uses a quantitative method. The population in this study is all members of BullsGym EcoClub Citra Raya, with a sample of 116 respondents using accidental sampling technique. Data analysis techniques used multiple linear regression analysis, correlation coefficient analysis, coefficient of determination, and hypothesis testing. The results show that facilities and business location have a significant effect on visiting decisions with a correlation coefficient value between facilities and visiting decisions of 0.811, indicating a strong relationship, and a coefficient of determination (R Square) value of 0.286. The hypothesis test showed a t-value > t-table (7.172 > 1.980), so H₀₁ was rejected and H₁ was accepted. Meanwhile, the correlation coefficient between business location and visit decisions was 0.683, indicating a strong relationship, and the coefficient of determination (R Square) was 0.542. The hypothesis test shows that the t-value is greater than the t-table value (11.972 > 1.980), so H₀₂ is rejected and H₂ is accepted. Simultaneously, facilities and business location have a significant effect on decision to visit with the multiple linear regression equation Y = 7.004 + 0.204 X1 + 0.200 X2. A correlation coefficient value of 0.811 indicates a very strong relationship, with an R Square value of 0.685 or 68.50%. The F test shows that Fcount > Ftable (122.888 > 3.08), so H₀₃ is rejected and H₃ is accepted. Thus, it can be concluded that facilities and business location have a positive and significant effect on the decision to visit BullsGym EcoClub Citra Raya

Pengaruh Pelatihan Dan Gaya Kepemimpinan Terhadap Kinerja Karyawan Aeon Alam Sutera Tangerang

Anisa Nursa’adah, Risza Putri Elburdah — Sat, 14 Feb 2026 00:00:00 +0000

This study aims to examine the effects of training and leadership style on employee performance at Aeon Alam Sutera Tangerang, both partially and simultaneously. This research employs a quantitative method with a population of 211 employees and a sample of 68 respondents. The data used are primary data obtained through questionnaire distribution. Data analysis techniques include research instrument testing (validity and reliability tests), classical assumption tests, multiple linear regression analysis, the coefficient of determination (R²), and hypothesis testing using t-tests and an F-test. The results indicate that training (X₁) partially has a positive and significant effect on employee performance (Y), as shown by a t-value of 6.219, which is greater than the t-table value of 1.99714, with a significance level of 0.000 < 0.05. Leadership style (X₂) also partially has a positive and significant effect on employee performance (Y), with a t-value of 4.645, which is greater than the t-table value of 1.99714, and a significance level of 0.000 < 0.05. Furthermore, the F-test results show that the calculated F-value is greater than the F-table value (21.977 > 3.14), with a significance level of 0.000 < 0.05. Therefore, it can be concluded that training and leadership style simultaneously have a positive and significant effect on employee performance at Aeon Alam Sutera Tangerang. The coefficient of determination (R²) value of 0.403 indicates that 40.3% of employee performance is influenced by training and leadership style, while the remaining 59.7% is influenced by other variables not examined in this study

Pengaruh Promosi Dan Harga Terhadap Keputusan Pembelian Konsumen Alfamart Griya Parungpanjang

Riska Ristiana, Sinta Sulistiani — Sat, 14 Feb 2026 00:00:00 +0000

The purpose of this study is to determine the effect of promotion and price on consumer purchasing decisions at Alfamart Griya Parungpanjang, both partially and simultaneously. This research method uses a quantitative method with a sample of 100 respondents, data analysis techniques used are: validity test, reliability test, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, simple linear regression test, multiple linear regression test, simple correlation coefficient test, multiple correlation coefficient test, determination coefficient analysis test, t test and f test. Based on the results of the partial test, promotion (X1) has a positive and significant effect on the purchasing decision variable (Y). It is proven by the calculated t of 12.201>1.984 and a significance value of 0.000<0.05. Based on the results of the partial test, price (X2) has a positive and significant effect on the purchasing decision variable (Y), it is proven by the calculated t value of 10.117>1.984 and a significance value of 0.000<0.05. Based on the results of the simultaneous test, promotion (X1) and price (X2) simultaneously have a positive and significant influence on purchasing decisions (Y), as evidenced by the F-count value of 80.281>3.09 and a significance value of 0.000<0.05

Pengaruh Gaya Kepemimpinan Transformasional Dan Lingkungan Kerja Fisik Terhadap Kinerja Karyawan PT Parkland World Indonesia Di Rangkasbitung

Syifah Fadhilah, Santi Octavianti — Sat, 14 Feb 2026 00:00:00 +0000

This study examines the influence of transformational leadership style and physical work environment on employee performance at PT. Parkland World Indonesia di Rangkasbitung, both partially and simultaneously. A quantitative method with an asso-ciative approach was employed, involving a population of 1,260 employees and a sample of 93. Data analysis included validity tests, reliability tests, classical assump-tion tests, regression analysis, correlation coefficients, determination coefficients, and hypothesis testing. Results indicate that transformational leadership positively and sig-nificantly affects employee performance, with the regression equation Y = 23.666 + 0.539X1. The t-calculated value (4.556) exceeds t-table (1.98667), with significance < 0.05, rejecting H0 and accepting H1. The physical work environment also shows a positive and significant effect, with Y = 21.883 + 0.484X2; t-statistic (4.834) > t-table, significance < 0.05, rejecting H0 and accepting H2. Simultaneously, both factors posi-tively and significantly impact performance via Y = 17.617 + 0.319X1 + 0.326X2. The F-statistic (14.819) surpasses F-table (3.10), with significance 0.000 < 0.05, rejecting H0 and accepting H3. Recommendations include leaders serving as role models, im-proving lighting, and reevaluating work programs to enhance performance at PT. Parkland World Indonesia di Rangkasbitung

ANALISIS RASIO LIKUIDITAS DAN PROFITABILITAS UNTUK MENGUKUR KINERJA KEUANGAN PT. GARUDA INDONESIA (PERSERO), TBK PERIODE 2014-2024

Ruli Awaldi Juliana, Ananda Hadistia — Sat, 14 Feb 2026 00:00:00 +0000

This study explores the financial performance of PT Garuda Indonesia Persero Tbk from 2014 to 2024, focusing on the analysis of liquidity and profitability ratios. The objective of this research is to understand how well the company is able to meet short-term obligations and how efficiently it generates profit. Using a descriptive quantitative analysis method, data were collected from the company's annual financial statements. The results indicate that liquidity ratios, such as the average Current Ratio of 64.21 percent, average Quick Ratio of 56.02 percent, and average Cash Ratio of 33.21 percent, reflect serious challenges in meeting short-term obligations. Meanwhile, profitability ratios, including Return on Assets (ROA) with an average of -131.77 percent, Return on Equity (ROE) averaging -69 percent, and Net Profit Margin (NPM) averaging -35.48 percent, also highlight the urgent need for improvement. Although there is hope with a positive net profit recorded in 2022, challenges to achieving financial sustainability remain. Therefore, the results of this study are expected to provide valuable insights for management and stakeholders in formulating steps for improvement in the future, in line with the industry standards set by Kasmir in 2017.

PENGARUH KOMUNIKASI DAN KERJA SAMA TIM TERHADAP KINERJA KARYAWAN (Studi Kasus pada Bagian Housekeeping PT. Resik Gunamaju)

Luthfia Putri Aulia, Haidilia Maharani — Sat, 14 Feb 2026 00:00:00 +0000

The purpose of this study is to determine the effect of communication and teamwork on employee performance in the housekeeping department of PT Resik Gunamaju. This research uses a quantitative method and employs primary and secondary data. Probability sampling is used with the Slovin formula in determining the sample size of 66 respondents. Data analysis uses validity tests, reliability tests, classical assumption tests, regression analysis, correlation coefficient, coefficient of determination, and hypothesis testing. The results of this study show that partially there is a positive and significant effect of communication on employee performance, with a calculated t-value (4.740) > t-table (1.998) and a significance value (0.000) < (0.050), thus H0 is rejected and Ha is accepted. Partially, there is a positive and significant effect of teamwork on employee performance, with a calculated t-value (3.686) > t-table (1.998) and a significance value (0.000) < (0.050), thus H0 is rejected and Ha is accepted. Communication and teamwork simultaneously have a significant effect on employee performance with the regression equation Y = 15.360 + 0.396X1 + 0.165X2, constant 15.360, coefficient X1 0.510 and coefficient X2 0.418, while the correlation value or r is 0.538 and the coefficient of determination value is 0.290 or 29.0%, while the remaining 71.0% is influenced by other factors, with a calculated F-value (12.846) > F-table (3.140), and a significance value (0.000) < (0.050). Thus H0 is rejected and Ha is accepted, this indicates that there is a positive and significant effect of communication and teamwork on employee performance in the Housekeeping Department of PT Resik Gunamaju.

Pengaruh After Sales Service Dan Peran Customer Experience Terhadap Kepuasan Pelanggan Jaringan Internet Indotranshome Pada PT. Indotrans Data Cibinong Bogor

Muhammad Fadliyanto, Dewi Ningsih — Sat, 14 Feb 2026 00:00:00 +0000

This study aims to analyze the influence of After Sales Service and Customer Experience on the level of customer satisfaction of Indotranshome internet services at PT. Indotrans Data. The study uses a quantitative approach with a population of Indotranshome customers and involves 87 respondents as samples. Data analysis methods used include simple linear regression, multiple linear regression, correlation coefficient, coefficient of determination, and hypothesis testing. The results of the study indicate that After Sales Service has a significant influence on customer satisfaction with a calculated t value > t table, namely 8.000 > 1.988 and a significance value <0.05, namely 0.001, the results of the partial determination test obtained an R Square (R) value of 0.783 = 78.3%, it can be concluded that the influence of the After Sales Service variable (X1) on Customer Satisfaction (Y) is 78.3% while the remaining 21.7% is influenced by other factors outside the research variables studied. Based on the results of the simple linear regression test, the equation Y = 0.891 + 1.067X1 was found, which means the regression coefficient value is 1.067. It can be concluded that if every 1 unit is added for after sales service (X1), it will increase customer satisfaction (Y) by 1.067. Customer experience is also proven to have a significant effect on customer satisfaction with a calculated value of t> ttable, namely 2.946> 1.988 and a significance value of <0.05, namely 0.004. The results of the partial determination test obtained an R Square (R) value of 0.654 = 65.4%, so it can be concluded that the influence of the Customer Experience variable (X2) on Customer Satisfaction (Y) is 56.6% while the remaining 34.6% is influenced by other factors outside the research variables studied. Based on the results of the simple linear regression test, the equation Y = -10.911 + 1.219X2 was found, which means the regression coefficient value is 1.219. It can be concluded that if every 1 unit is added to customer experience (X2), it will increase customer satisfaction (Y) by 1.219. Simultaneously, the two independent variables have a positive and significant effect on customer satisfaction, with the value of f count > f table, namely 172.012 > 3.10 with a significance value of 0.001 <0.05 and the Adjust R Square (R2) value of 0.799 = 79.9%, then the After Sales Service and Customer Experience variables affect the Customer Satisfaction variable by 79.9% while the remaining 20.1% is influenced by other variables outside this study. It was found that the multiple linear regression model Y = -4.949 + 0.819 X1 + 0.377 X2, the value of After Sales Service (X1) and Customer Experience (X2) showed positive results, which means there is a positive influence between After Sales Service (X1) and Customer Experience (X2) on Customer Satisfaction (Y). If After Sales Service (X1) and Customer Experience (X2) are 0 or do not increase, then Customer Satisfaction (Y) will remain at -4.949

Eksplorasi Dinamika Konsumsi Rumah Tangga Petani: Perspektif Sosial dan Ekonomi di Desa Jenetallasa, Kecamatan Rumbia, Kabupaten Jeneponto

Alamsyah Alamsyah, Siti Dewii Kartia, Zaskia Nurdin, Nining Ahmad, Suci Mufliha — Sat, 14 Feb 2026 00:00:00 +0000

Penelitian kualitatif ini mengeksplorasi faktor-faktor yang mempengaruhi pola konsumsi rumah tangga petani di Desa Jenetallasa, Kecamatan Rumbia, Kabupaten Jeneponto, Sulawesi Selatan, Indonesia. Dengan menggunakan wawancara mendalam dan observasi terhadap 10 rumah tangga petani, penelitian ini mengidentifikasi determinan utama seperti pendapatan dari panen, jumlah anggota keluarga, pendidikan, dan usia. Temuan menunjukkan bahwa konsumsi sebagian besar dikhususkan pada bahan pangan pokok seperti beras, dengan pengeluaran nonpangan sering mengutamakan rokok dan utilitas dasar. Penelitian ini menyoroti bagaimana pendapatan pendapatan panen dan faktor sosialekonomi membentuk perilaku konsumsi, berkontribusi pada pemahaman kesejahteraan rumah tangga pedesaan

PENGARUH LINGKUNGAN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PADA CV PRATAMA SHELLINDO JALAN KYAI TAPA NO.261, GROGOL, JAKARTA BARAT

Muhamad Ikhsan Aditya, Nefo Indra Nizar — Mon, 16 Feb 2026 00:00:00 +0000

The research in this thesis aims to analyze the influence of Work Environment and Work Motivation on Employee Performance at CV Pratama Shellindo Jalan Kyai Tapa No.261, Grogol, West Jakarta. The method used in this study was a saturated sample with a population of 60 people, where all members of the population were made respondents. The data collection technique was carried out through observation and distribution of questionnaires. The data obtained were analyzed using validity tests, realism tests, classical assumption tests, simple linear regression analysis, multiple linear regression analysis, correlation coefficients, determination coefficients, and hypothesis tests (t-test and f-test). The results showed that the Work Environment had a significant influence on employee performance with a determination coefficient value of 98.3% and the hypothesis test was obtained from table > (3,699>1.67155). Work motivation has a significant influence with a determination coefficient value of 99.0% and the hypothesis test on the t-test is known that t calculates > table t, namely (76.421>1.67155). Simultaneously, these two variables affect employee performance (Fcal > Ftable) with an equation of regression values Y = 8.097 + 0.290 X1 + 0.527 X2 and a determination coefficient value of 99.2% indicating that 0.08% is influenced by other factors. This means that if there is an increase in the variables of Work Environment and Work Motivation, it will have the most dominant effect on employee performance, namely Work Motivation of 99.5%. The hypothesis test on the f-test is known that f is calculated > table f, namely (3565.332 > 3.16). Therefore, it can be concluded that Work Environment (X1) and Work Motivation (X2) simultaneously have a significant influence on employee performance.

PENGARUH PENGEMBANGAN KARIR DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN TELEMARKETING PADA PT TRADISI UNTUK SEMESTA CABANG CIBUBUR JAKARTA TIMUR

Herman Herman, Ibrahim Bali Pamungkas — Mon, 16 Feb 2026 00:00:00 +0000

This study aims to analyze the effect of career development and work discipline on the performance of telemarketing employees at PT Tradisi Untuk Semesta, Cibubur Branch, East Jakarta, both partially and simultaneously. This research uses a quantitative method with a saturated sampling technique, resulting in a total sample of 76 respondents. Data analysis techniques include validity and reliability tests, classical assumption tests, multiple linear regression analysis, correlation coefficient analysis, coefficient of determination, and hypothesis testing. The results show that career development has a significant effect on employee performance, with a t value of 4.585 greater than the t table value of 1.666, a simple linear regression equation of Y = 29.911 + 0.270, and a coefficient of determination of 22.1%. Work discipline also has a significant effect on employee performance, with a t value of 6.414 greater than the t table value of 1.666, a simple linear regression equation of Y = 27.677 + 0.332, and a coefficient of determination of 35.7%. Simultaneously, career development and work discipline have a significant effect on employee performance, as indicated by an F value of 70.508, which is greater than the F table value of 3.12. The resulting multiple linear regression equation is Y = 13.343 + 0.318X₁ + 0.370X₂. The correlation coefficient of 0.812 indicates a strong relationship, with a coefficient of determination of 51.7%, while the remaining 48.3% is influenced by other variables outside this study.

PENGARUH DISIPLIN KERJA DAN BUDAYA ORGANISASI TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR PADA PT. CAHAYA TECHNOLOGY UNGGAS UNIT HATCHERY KABUPATEN PANDEGLANG

M. Azhar Putra Faris, Didi Sunardi — Mon, 16 Feb 2026 00:00:00 +0000

This study aims to analyze the influence of work discipline and organizational culture on Organizational Citizenship Behavior (OCB) at PT. Cahaya Technology Unggas Hatchery Unit, Pandeglang Regency. This study uses a quantitative approach with a survey method. The population in this study were all employees of PT. Cahaya Technology Unggas, with a sample of 61 respondents determined using a saturated sampling technique. Data were collected through questionnaires and analyzed using validity tests, reliability tests, simple and multiple linear regression analyses, correlation tests, coefficient of determination tests, and hypothesis tests (t-tests and F-tests) with the help of the SPSS version 26 program. The results of the regression analysis showed that work discipline had a positive and significant effect on Organizational Citizenship Behavior with a t-count of 2.875 > 2.002. Furthermore, organizational culture was also proven to have a positive and significant effect on Organizational Citizenship Behavior with a t-count of 4.964 > 2.002. The results of the correlation test indicate a strong and positive relationship between work discipline and organizational culture with Organizational Citizenship Behavior with an f-value of 164.855 > 3.160. Meanwhile, the results of the coefficient of determination (R²) test indicate that work discipline and organizational culture are able to explain variations in Organizational Citizenship Behavior by 67.8%, while the remaining 32.2% is influenced by other factors outside this study. Partial and simultaneous hypothesis testing proves that all hypotheses proposed in this study are accepted. Thus, improving work discipline and strengthening organizational culture can be an important strategy in improving employee Organizational Citizenship Behavior at PT. Cahaya Technology Unggas.

PENGARUH NILAI TUKAR RUPIAH DAN LEVERAGE TERHADAP KEPUTUSAN HEDGING PADA PT KRAKATAU STEEL (PERSERO) TBK PERIODE 2015 – 2024

Sisca Amelia, Eni Puji Astuti — Mon, 16 Feb 2026 00:00:00 +0000

This study aims to analyze the effect of the rupiah exchange rate and leverage on hedging decisions at PT Krakatau Steel (Persero) Tbk for the period 2015–2024. The study uses a quantitative method with data obtained from the company's financial statements and Bank Indonesia data. The results show that the rupiah exchange rate has a significant effect on hedging decisions, evidenced by a significance value of 0.026 (<0.05) and a calculated t of -2.826 greater than the t table of 2.365. Leverage does not have a significant effect because it has a significance of 0.874 (>0.05) and a calculated t of 0.164 smaller than the t table. Simultaneously, the exchange rate and leverage also do not have a significant effect on hedging decisions, with an F count of 4.387 <F table of 4.740 and a significance of 0.058 (>0.05). These findings indicate that exchange rate fluctuations are a major factor in the company's hedging decisions, while leverage does not have a significant contribution in the decision-making process.

Pengaruh Quick Ratio, Total Asset Turnover, Dan Debt To Asset Ratio Terhadap Return On Asset Pada PT Adhi Karya Tbk Periode 2014-2024

Mayulis Styawati, Lina Nofiana — Mon, 16 Feb 2026 00:00:00 +0000

This study aims to determine and analyze the extent of the influence of Quick Ratio, Total Asset Turnover, and Debt to Asset Ratio on Return On Asset at PT Adhi Karya Tbk for the 2014 2024 period, both partially and simultaneously. The research method used is quantitative, research method based on post-positivist philosophy, used to research a specific population or sample, data collection using research instruments, quantitative/statistical data analysis, with the aim of describing and testing established hypotheses. The results show that Quick Ratio has significant partial effect (t-count 2.894 > t-table 2.364 with a significance value of 0.023 < 0.05). The test results for Total Asset Turnover indicate a significant positive effect (t-count 2.773 > t-table 2.634 with a significance value of 0.028 < 0.05). The test results for Debt to Asset Ratio show has no significant effect (t-count 0.375 < 1-table 2.634 with a significance value of 0.719 > 0.05). Simultaneously, Quick Ratio, Total Asset Turnover, dan Debt to Asset Ratio have a significant effect on Return On Asset (f-count 18.084 > f-table 4.35 with a significance value of 0.001 < 0.05)

Pengaruh Kualitas Pelayanan Dan Harga Terhadap Kepuasan Konsumen Pada CV Smart Quality Technic Curug Bojongsari Kota Depok

Alvin Adam Saputra, Aris Ariyanto — Mon, 16 Feb 2026 00:00:00 +0000

This study aims to determine the effect of service quality and price on consumer satisfaction at CV. Smart Quality Technic Curug Bojongsari, Depok City. The method used is a quantitative associative method. The population in this study were consumers of CV. Smart Quality Technic Curug Bojongsari, Depok City. The sampling technique used was accidental sampling, the sampling method using the Slovin formula. With the Slovin formula, the research sample was 96 respondents. Data analysis methods used in the study include instrument tests consisting of validity tests, reliability tests, classical assumption tests consisting of normality tests, multicollinearity tests, heteroscedasticity and autocorrelation tests, multiple linear regression tests, correlation coefficients, hypothesis tests consisting of partial t-tests and simultaneous f-tests, and determination coefficient tests. From the results of this study, it was concluded that service quality has a positive and significant influence on consumer satisfaction with a calculated T value > T table (15.070 > 1.986) and strengthened by a significance value of 0.000 < 0.05. Price has a positive and significant influence on consumer satisfaction with a value of T_count > T_table or (17.865> 1.986) and is strengthened by a significance value of 0.000 <0.05. Service quality and price have a positive and significant influence on consumer satisfaction with a value of F_count > F_table or (188.151> 3.090) and is strengthened by a significance value of 0.000 <0.05. Service quality and work price on consumer satisfaction have a regression effect of Y = 4.511 + 0.333 X1 + 0.550 X2 + α. The results of the R-square value (coefficient of determination) of 0.802, it can be concluded that the variables of service quality (X1) and price (X2) together have a contribution to the influence of the consumer satisfaction variable (Y) of 80.2% while the remaining (100% -80.2%) is 19.8% influenced by other factors or variables not studied.

DETERMINASI RETURN SAHAM MELALUI ARUS KAS, PROFITABILITAS, DAN PERPUTARAN PERSEDIAAN PADA PT DHARMA SATYA NUSANTARA Tbk PERIODE 2015-2024

Dwi Ismawati, Prama Indra Ishwara — Mon, 16 Feb 2026 00:00:00 +0000

This study aims to determine and analyze the extent of the influence of Operating Cash Flow, Net Profit Margin, and Inventory Turnover on Stock Returns atPT Dharma Satya Nusantara Tbk for the period 2015-2024. The method used in this study is quantitative, employing financial statement data. The analytical method applied include descriptive tests, classical assumption tests, linear regression analysis, hypothesis testing. The results of the study indicate that Operating Cash Flow has no significant effect (t-count -0.925<t-table 2.447) with a significance of (0.391>0.05). The test results from Net Profit Margin has no significance effect (t-count 0.464<t-tabel 2.447) with a significance of (0.659>0.05). The test result for Inventory Turnover has no significance effect (t-count 1.245<t-tabel 2.447) with a significance of (0.260>0.05). Simultaneously, Operating Cash Flow, Net Profit Margin, Inventoy Turnover on Stock Returns (f-count 0.628<f-table 4.5757 with a significance (0.623>0.05).

FENOMENA MARAKNYA COFFEE SHOP DAN CAFE SHOP SEBAGAI GEJALA GAYA HIDUP ANAK MUDA DI KOLAKA (Studi Kasus Mahasiswa PNUP PSDKU Kolaka)

Andi Zulkarnain — Wed, 18 Feb 2026 00:00:00 +0000

Penelitian ini bertujuan untuk menganalisis fenomena maraknya coffee shop sebagai gejala gaya hidup mahasiswa PSDKU Kolaka. Pendekatan yang digunakan adalah kualitatif dengan metode studi kasus pada dua cafe populer di Kolaka, yaitu Kedaya Coffee dan UTTON ID. Data dikumpulkan melalui observasi partisipatif, wawancara mendalam terhadap 10 mahasiswa, dan dokumentasi. Hasil penelitian menunjukkan bahwa coffee shop tidak hanya berfungsi sebagai tempat konsumsi, tetapi juga sebagai ruang belajar alternatif, ruang interaksi sosial, dan simbol identitas modern mahasiswa. Aktivitas nongkrong di cafe dimaknai sebagai bagian dari ekspresi gaya hidup yang dipengaruhi oleh kenyamanan ruang, akses digital, dan estetika visual. Coffee shop juga berperan sebagai third place yang memperkuat jaringan sosial mahasiswa. Temuan ini menunjukkan adanya transformasi budaya nongkrong di Kolaka yang mencerminkan perubahan pola konsumsi dan konstruksi identitas generasi muda.

PENGARUH BUDAYA ORGANISASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN DI PT BIGGY CEMERLANG JAKARTA UTARA

Dwi Ismiyati, Endang Kustini — Mon, 16 Feb 2026 00:00:00 +0000

This study aims to determine the influence of organizational culture and work discipline on employee performance at PT. Biggy Cemerlang North Jakarta both partially and simultaneously. The study was conducted on employees of PT. Biggy Cemerlang North Jakarta, with an employee population of 90 people. The sampling technique used in this study is saturated sampling, data analysis techniques using validity tests, reliability tests, classical assumption tests, regression analysis, determination analysis and hypothesis testing. The results of the study indicate that partially Organizational Culture (X1) influences Employee Performance (Y) with a calculated t value> t table or (3.803> 1.9872). Partially, Work Discipline (X2) influences Employee Performance (Y) with a calculated t value> t table or (3.803> 1.9872). And together, organizational culture and work discipline have a significant influence on company performance. Based on the calculated f value> f table or (92.355> 3.10).

Implementasi Sistem Informasi Manajemen Keuangan, Pembayaran SPP dan Administrasi Siswa Berbasis Web di Perguruan Kristen Methodist Indonesia Kutalimbaru

Virgiawan Bayu Apriandi, Darwis Robinson Manalu — Thu, 19 Feb 2026 00:00:00 +0000

Financial administration and SPP (tuition fee) payment management at Perguruan Kristen Methodist Indonesia (PKMI) Kutalimbaru currently face various obstacles when conducted conventionally, such as the risk of recording errors, delays in report preparation, and difficulties in monitoring student arrears. This research aims to design and implement a Web-Based Information System for Financial Management, SPP Payments, and Student Administration. The system development method used is the Waterfall model, which includes the stages of requirements analysis, system design, implementation, testing, and maintenance. The system was built using the PHP programming language with MySQL database management. The result of this research is a functional and integrated web-based application capable of managing student master data, processing SPP payment transactions (both online and offline), managing other student administrative data, and generating financial and arrears reports automatically and in real-time. The implementation of this system is expected to improve efficiency, accuracy, and transparency in the school's financial and administrative management, as well as make it easier for parents to monitor payment histories.

PERAN SEKTOR UMKM DALAM MENGURANGI KEMISKINAN DAN MENUNJANG PERTUMBUHAN EKONOMI INDONESIA STUDI KASUS PROVINSI JAWA TIMUR PERIODE 2018-2023

Refani Abednego Samosir, Jhon Kristopel Manalu, Remus Silalahi — Thu, 19 Feb 2026 00:00:00 +0000

This study aims to analyze the role of the Micro, Small, and Medium Enterprises (MSMEs) sector in reducing poverty and supporting economic growth in East Java Province during the 2018-2023 period. The research employed a mixed-methods approach combining quantitative analysis of secondary data from the Central Bureau of Statistics (BPS), the East Java Provincial Office of Cooperatives and MSMEs, and the Ministry of Cooperatives and SMEs of the Republic of Indonesia, with qualitative analysis through interviews and policy document studies. The results show that MSMEs in East Java make a significant contribution to the economy, with an increase in contribution to Gross Regional Domestic Product (GRDP) from 58.3% in 2018 to 61.2% in 2023, while absorbing approximately 95% of the province's total workforce. Correlation analysis reveals a strong negative relationship between MSME labor absorption and poverty rates (correlation coefficient -0.87), where every 1% increase in MSME employment correlates with a 0.72% decrease in poverty. However, MSMEs still face major constraints including limited access to capital (only 23% have access to bank credit), low adoption of digital technology (35% have a presence in digital markets), suboptimal product quality, and limited market access. Government policies such as People's Business Credit (KUR), business capacity training, and licensing simplification have had positive impacts, but their effectiveness needs to be enhanced through more integrated policy coordination and sustainable mentoring. This study recommends improving access to capital, strengthening digital technology capacity, enhancing product quality, and expanding market access to optimize the role of MSMEs in poverty reduction and economic growth in East Java.

STRATEGI MANAJERIAL DALAM MENJAGA DAYA SAING INDUSTRI BATIK INDONESIA DI ERA GLOBALISASI

Mangantar Simbolon, Remus Silalahi — Thu, 19 Feb 2026 00:00:00 +0000

Globalization has significantly changed the competitive dynamics of the Indonesian batik industry, presenting both opportunities and challenges. This study aims to analyze the managerial strategies implemented to maintain and enhance the competitiveness of the batik industry in the era of globalization. A qualitative approach with a literature review of relevant scientific sources was employed. The findings reveal that globalization intensifies competition, particularly due to the influx of mass-produced batik-patterned textile products from abroad. In response, batik industry players need to adopt integrated managerial strategies, including product innovation based on local wisdom, the use of digital technology in marketing, human resource competency development through training, and the optimization of the marketing mix. The implementation of these strategies has been shown to positively impact business performance, market expansion, and the long-term sustainability of the batik industry. The study implies that an adaptive and holistic managerial approach is essential to navigating the complexities of global competition.

PERAN UANG DALAM PENGAMBILAN KEPUTUSAN MANAJERIAL

Yosia Suhendri Rajagukguk, Remus Silalahi — Thu, 19 Feb 2026 00:00:00 +0000

This study aims to examine economic actors’ perspectives on the importance of money in daily interactions and transactions, as well as in managerial decision-making processes. As a medium of exchange, money not only facilitates the exchange of goods and services but also shapes more efficient and structured economic behavior. In the context of modern business, money functions as a planning tool, a basis for investment decision-making, a means of control and evaluation, a determinant of risk, and a source of motivation and incentives. Furthermore, developments in payment technologies have expanded the understanding of the functions of money in economic activities. The findings of this study are expected to contribute to microeconomic literature, particularly in understanding the behavior of economic and managerial actors in utilizing money as a key instrument in daily activities and decision-making.

Pengaruh Komunikasi Dan Standar Operasional Prosedur Terhadap Produktivitas Karyawan PT Idefab Cipta Jakarta Barat

Rizki Wahyu Aditiya, Henni Marlinah — Thu, 19 Feb 2026 00:00:00 +0000

. This study aims to determine the effect of communication and standard operating procedures on employee productivity partially and simultaneously at PT Idefab Cipta West Jakarta. This type of research uses quantitative methods, a population of 120 employees and a sampling technique using the Slovin formula, namely 55 respondents. Data analysis techniques use: data instrument test, classical assumption test, simple linear regression, multiple linear regression, correlation coefficient, coefficient of determination. Hypothesis testing uses the t test and F test. Based on the test results, a positive value of t count> t table or (11.368> 2.006) is obtained. This is also strengthened by a significance value of 0.000 <0.05. Thus, Ho is rejected with H1 accepted, this indicates that there is a significant influence between Communication on Employee Productivity. Based on the test results, a positive value of t count> t table or (5.064> 2.006) is obtained. This is also strengthened by a significance value of 0.000 <0.05. Thus, Ho is rejected and H1 is accepted, indicating a significant effect between standard operating procedures and employee productivity. Based on the ANOVA analysis, the calculated F value was 314.004, while the F table (α 0.05) for n = 52 was 3,18. Therefore, the calculated F value is greater than the F table (α 0.05), or 314.004 > 3,18, with a significance level of 0.000 (0.000 < 0.05). Therefore, it can be concluded that communication (X1), standard operating procedures (X2), and employee productivity jointly influence employee productivity (Y).

ANALISIS PREDIKSI KEBANGKRUTAN PADA PERUSAHAAN TEKSTIL DAN GARMEN PT SRI REJEKI ISMAN TBK PERIODE 2019–2024

Novi Wijayanti Novi, Asep Muhammad Lutfi — Thu, 19 Feb 2026 00:00:00 +0000

Abstract. This study aims to analyze the bankruptcy potential of the textile and garment company PT Sri Rejeki Isman Tbk for the 2019–2024 period using the Modified Altman Z”-Score model. The research employs a descriptive method with a quantitative approach, in which the analyzed data consist of financial statements processed through financial ratio calculations. The data were obtained secondarily from the company’s annual financial reports published on the official website www.sritex.co.id. The Modified Altman Z”-Score model includes four main ratios: Working Capital to Total Assets (X₁), Retained Earnings to Total Assets (X₂), Earnings Before Interest and Taxes to Total Assets (X₃), and Book Value of Equity to Total Liabilities (X₄). The results show that the Modified Z”-Score value of PT Sri Rejeki Isman Tbk experienced a significant decline during the 2019–2024 period. In 2019 and 2020, the company still demonstrated good financial performance with Z”-Score values of 5,26 and 4.75, respectively, which fall under the safe category. However, starting in 2021, the Z”-Score dropped sharply to –12,91 and remained negative through 2024, with an average value of –3,87, indicating a bankrupt condition. This reflects a deteriorating financial position due to liquidity pressure, increased debt burden, and the adverse impact of the COVID-19 pandemic on exports and global market demand. This study confirms that the Modified Altman Z”-Score model remains relevant and effective in detecting potential bankruptcy.

PENGARUH RETURN ON ASSET (ROA) DAN DEBT TO ASSET RATIO (DAR) TERHADAP EARNING PER SHARE (EPS) PADA PT. MUSTIKA RATU Tbk PERIODE 2015-2024

Savana Nabilla Savana, Eni Puji Astuti — Thu, 19 Feb 2026 00:00:00 +0000

Abstract. This study aims to examine the effect of Return on Assets (ROA) and Debt to Asset Ratio (DAR) on Earnings per Share (EPS) at PT Mustika Ratu Tbk for the period 2015–2024, both partially and simultaneously. The data analysis methods used include Descriptive Statistical Analysis, Classical Assumption Tests, Multiple Linear Regression Analysis, Coefficient of Determination Test, Correlation Test, and Hypothesis Testing. The research conducted by the author in preparing this undergraduate thesis uses a descriptive method with a quantitative approach. The sample consists of the annual financial statements of PT Mustika Ratu Tbk for the period 2015–2024, while the population in this study includes all financial statements of PT Mustika Ratu Tbk. The results of the hypothesis testing using the t-test indicate that partially, the Return on Assets variable has a positive and significant effect on Earnings per Share at PT Mustika Ratu Tbk for the period 2015–2024, with a significance level of 0.001 < 0.05. Partially, the Debt to Asset Ratio does not have a significant effect on Earnings per Share at PT Mustika Ratu Tbk for the period 2015–2024, with a significance level of 0.043 < 0.05. Meanwhile, the results of the hypothesis testing using the F-test show that simultaneously, the variables Return on Assets and Debt to Asset Ratio do not have a positive and significant effect on Earnings per Share at PT Mustika Ratu Tbk for the period 2015–2024, with a significance level of 0.001 < 0.05.

Pengaruh Disiplin Kerja, Work-Life Balance Dan Kreativitas Terhadap Produktivitas Karyawan PT. Makhtab Madani Akbar

Fadli Saputra, Roni Fadli — Thu, 19 Feb 2026 00:00:00 +0000

Abstract. This study aims to analyze the effect of work discipline, work-life balance, and creativity on employee productivity at PT. Makhtab Madani Akbar. This research uses a quantitative method with an associative approach. The population of this study consists of all 50 employees of PT. Makhtab Madani Akbar, using a saturated sampling technique in which all population members are used as respondents. Data were collected through questionnaires, observations, and literature studies. The data analysis techniques include instrument testing, classical assumption tests, multiple linear regression analysis, correlation coefficient analysis, coefficient of determination, and hypothesis testing using the t-test and f-test. The of study indicate that partially (t-test), the significance values of work discipline, work-life balance, and creativity are less than 0.05, meaning that these variables have a positive and significant effect on employee productivity. Simultaneously (F-test), the significance value is also less than 0.05,indicating that work discipline, work-life balance, an creativity have a significant effect on employee productivity at PT. Makhtab Madani Akbar. These findings indicate that improving employee productivity can be achieved through consistent work discipline, proper management of work-life balance, and providing support and opportunities for employee creativity.

Pengaruh Work Life Balance Dan Lingkungan Kerja Nonfisik Terhadap Kinerja Karyawan Pada PT. Dwipillar Persada Utama Jawa Barat

Riezky Dwinta Sari, Lily Setyawati Kristianti — Thu, 19 Feb 2026 00:00:00 +0000

This study examines the effects of work life balance (X1) and nonphysical work environment (X2) on employee performance (Y) at PT. Dwipillar Persada Utama, Bekasi, West Java. A descriptive quantitative method was employed using saturated sampling of 56 respondents. Data analysis comprised validity and reliability testing, classical assumption tests, regression analysis, correlation analysis, coefficient of determination, and hypothesis testing (t-tests and F-test). Results indicate all instruments are valid and reliable; classical assumptions are satisfied (normality, no multicollinearity, no autocorrelation, and no heteroskedasticity). The multiple regression equation obtained is Y = 0.497 + 0.545X1 + 0.292X2. The simultaneous correlation coefficient is R = 0.903, indicating a very “strong relationship” between the independent variables and the dependent variable, with R² = 0.816. Thus, 81.6% of the variation in employee performance is explained by work life balance and the non-physical work environment, while 18.4% is explained by other factors outside the model. In the multiple model, work life balance has a positive and significant effect on performance (t = 3.350; Sig = 0.001), as does the nonphysical work environment (t = 2.013; Sig = 0.049). Simultaneously, both variables significantly affect performance (F = 117.171; Sig = 0.000). These findings highlight that strengthening work life balance and improving the nonphysical aspects of the work environment are key drivers of employee performance in PT. Dwipillar Persada Utama, Bekasi, West Java.

Pengaruh Lingkungan Kerja Fisik Dan Disiplin Terhadap Kinerja Karyawan Di PT Bilgado Bintang Persada

Nourena Nur Ajizah, Nurul Ilham — Thu, 19 Feb 2026 00:00:00 +0000

Abstract. The purpose of this study is to determine the effect of the physical work environment and work discipline on employee performance at PT Bilgado Bintang Persada, both partially and simultaneously. This study uses a quantitative research method. The sampling technique applied is saturated sampling, with a total sample of 50 respondents. Data analysis was conducted using instrument testing, correlation coefficient test, coefficient of determination test, classical assumption test, simple linear regression, multiple linear regression, and hypothesis testing with the assistance of SPSS version 27 software. The results show that partially, the physical work environment has a significant effect on employee performance with the simple linear regression equation Y = 11.774 + 0.697X1, a coefficient of determination of 63.6%, and the t-test result indicates t count > t table (9.161 > 2.010). Work discipline also has a significant effect on employee performance with the simple linear regression equation Y = 9.814 + 0.755X2, a coefficient of determination of 67.6%, and the t-test result shows t count > t table (10.003 > 2.010). Simultaneously, the physical work environment and work discipline have a significant effect on employee performance with the multiple linear regression equation Y = 9.487 + 0.219X1 + 0.541X2. The coefficient of determination is 68.5%, while the remaining 31.5% is influenced by other factors outside this study. The F-test result indicates F count > F table (51.012 > 3.195)..

Analisis Komparasi Kinerja Keuangan Sebelum Dan Sesudah Merger Pada PT Indosat Ooredoo Hutchison Tbk Periode 2019 – 2024

Annisa Dalimunthe, Fikron Al-Choir — Thu, 19 Feb 2026 00:00:00 +0000

Abstract. This study aims to determine the differences in financial performance at PT Indosat Ooredoo Hutchison Tbk for the 2019-2024 period before and after the merger, as measured by the Current Ratio, Debt to Asset Ratio, Net Profit Margin, and Total Asset Turn Over. The research method used is a quantitative method with a comparative approach. Data analysis techniques in this study used descriptive statistical analysis, normality tests, and the Paired Sample t-Test and Wilcoxon Signed Rank Test using SPSS. The results of this study indicate that partially, there is no significant difference in the Current Ratio with a significance value of 0.136 > 0.05. For the Debt to Asset Ratio, there is a significant difference with a significance value of 0.024 < 0.05. For the Net Profit Margin, there is no significant difference with a significance value of 0.388 > 0.05. Furthermore, for the Total Asset Turn Over, there is no significant difference with a significance value of 0.178 > 0.05. The conclusion of this study indicates that the merger policy only provides a significant influence on reducing the company's debt ratio (solvability).

ANALISIS PROYEKSI ARUS KAS DAN KINERJA KEUANGAN PT.ADHI KARYA (PERSERO) TBK SEBAGAI DASAR PENGAMBILAN KEPUTUSAN INVESTOR

Sekar Ratri Ayuningrum, Gatut Dradjad Purwoko — Thu, 19 Feb 2026 00:00:00 +0000

Abstract. This study aims to analyze the financial performance and cash flow projections of PT Adhi Karya (Persero) Tbk as a basis for investor decision-making. Financial performance is analyzed through liquidity and profitability ratios for the 2015-2024 period, while cash flow projections are compiled based on historical cash flow data and the results of the company's financial performance analysis. This study uses a quantitative research method with a descriptive approach. The data used are secondary data sourced from the annual financial statements of PT Adhi Karya (Persero) Tbk for the 2015-2024 period. The results show that the financial performance of PT Adhi Karya (Persero) Tbk during the study period fluctuated. The liquidity ratio tends to be in the unhealthy category due to high short-term liabilities, while the profitability ratio showed a significant decline in 2020 and began to recover in the following period, although not yet fully stable by industry standards. The prepared cash flow projections indicate that the company's ability to generate cash flow is still affected by suboptimal liquidity and profitability conditions. Overall, the results of the financial performance analysis and cash flow projections can be used as a basis for consideration for investors in making investment decisions, taking into account the level of risk, financial stability, and the company's future cash flow prospects.

Keywords: Cash Flow Projection, Financial Performance, Liquidity Ratio, Profitability Ratio, Investor Decision, PT Adhi Karya (Persero) Tbk.

PENGARUH KUALITAS LABA, UKURAN PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA SUBSEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024

Alica Karunia, Siti Nuraidawati — Thu, 19 Feb 2026 00:00:00 +0000

Abstract. This study aims to analyze the influence of earnings quality, firm size, and Corporate Governance on firm value in pharmaceutical subsector companies listed on the Indonesia Stock Exchange for the period 2020–2024. The research method used is a quantitative approach with panel data regression analysis, and the sample was obtained through purposive sampling based on the companies' annual financial reports. The results show that earnings quality has a significant effect on firm value, with a t-value of 2.078946 > t-table 2.013 and significance of 0.0446 < 0.05. Firm size does not have a significant effect on firm value, with a t-value of 1.284720 < t-table 2.013 and significance of 0.2069 > 0.05. Corporate Governance also does not have a significant effect on firm value, with a t-value of -1.399399 < t-table 2.013 and significance of 0.1700 > 0.05. Simultaneously, the three variables have a significant effect on firm value, as indicated by an F-value of 13.96289 > F-table 2.807 and significance of 0.000000 < 0.05. The coefficient of determination (Adjusted R-squared) is 76.04%, meaning the remaining 23.96% is influenced by other factors not examined in this study.

Keywords: Earnings Quality; Firm Size; Corporate Governance; Firm Value

IMPLEMENTASI EMPLOYEE ASSISTANCE PROGRAM (EAP) DALAM MENINGKATKAN PRODUKTIVITAS KERJA KARYAWAN DI PT KANGKUNG MAJU BERSAMA

Damar Wira Pradopo, Edy Kriyanto — Thu, 19 Feb 2026 00:00:00 +0000

This study aims to determine the implementation of the Employee Assistance Program (EAP) at PT Kangkung Maju Bersama, the impact of the Employee Assistance Program (EAP) in increasing employee work productivity at PT Kangkung Maju Bersama, and the challenges and obstacles in implementing the Employee Assistance Program (EAP) at PT Kangkung Maju Bersama. The research method used is descriptive qualitative research. Data collection techniques are more on participant observation, in-depth interviews, and documentation. Data analysis techniques used in this study include data reduction, data presentation, and drawing conclusions. The results of the study indicate that the Implementation of the Employee Assistance Program (EAP) at PT Kangkung Maju Bersama runs with a strategy of practical assistance services and intense psychological counseling socialized to all employees. This program has a significant impact on improving the mental and emotional well-being of employees, which leads to increased productivity through reduced absenteeism, increased focus, loyalty, and teamwork. However, the implementation of the EAP faces challenges such as lack of employee awareness, stigma and concerns about confidentiality, limited counselors, difficult to reach counseling schedules, and a company culture that is not yet fully supportive. Therefore, it is necessary to strengthen outreach, increase resources, and develop a work culture that cares about mental health so that the EAP can more optimally support employees and the company.

PENGARUH LINGKUNGAN KERJA FISIK DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI DINAS SOSIAL KOTA DEPOK

Silsilia Febriani; Esti Suntari — Thu, 19 Feb 2026 00:00:00 +0000

Abstract. This study aims to determine the influence of physical work environment and work discipline on the performance of Depok City Social Service employess both partially and simultaneously. The research method used is the quantitative method. The population in this study is employees at the Depok City Social Service which amounted to 52 people with a saturated sample number so the population used was all employees of the Depok City Social Service as many as 52 respondents. Data collection techniques by distributing questionnaires. The data analysis method used simple and multiple linear regression tests, correlation coefficients, determination coefficients, partial t tests and simultaneous tests f. The results of this study show that: there is a positive and significant influence between the physical work environment on the performance of Depok City Social Service employees, this is evidenced by the results of simple linear regression of Y = 19.926 + 0.546 X1, the value of the correlation coefficient is 0.617 (strong), The value of the determination coefficient was 38.0%, and the t-value was calculated 5.537 > t table 2.009 with a significant value of 0.000 < 0.05. There is a positive and significant influence between work discipline on the performance of Depok City Social Service employees, this is evidenced by the results of a simple linear regression of Y = 8.243 + 0.801 X1, a correlation coefficient value of 0.701 (strong), a determination coefficient value of 49.1%, and a calculated t value of 6.945 > t table 2.009 with a significant value of 0.000 < 0.05. Simultaneously there is a positive and significant influence between the work environment and work discipline on the performance of Depok City Social Service employees, this is evidenced by the results of multiple linear regression of Y = 8.151 + 0.191 X1 + 0.618 X2, the correlation coefficient value of 0.715 (strong), the determination coefficient value of 51.2%, and the f-value of 25.695 > f of table 3.187 with a significant value of 0.000 < 0.05.

PENGARUH KUALITAS PELAYANAN DAN STORE ATMOSPHERE TERHADAP KEPUASAN KONSUMEN PADA JOIN KOPI CABANG CIRENDEU

Muhammad Abubakar Fadillah, Mahnun Masadi — Thu, 19 Feb 2026 00:00:00 +0000

Abstract. This study aims to determine the effect of Service Quality (X1) and Store Atmosphere (X2) on Consumer Satisfaction (Y) at Join Kopi Cirendeu Branch. The sampling technique applied was probability sampling, with a sample size of 100 respondents determined using the Slovin formula. Data were analyzed using simple and multiple linear regression and hypothesis testing through the SPSS version 26 application. The results of the multiple regression analysis showed a regression equation of Y = 5.077 + 0.295 X1 + 0.480 X2. The results of the partial test showed that there was a significant influence between service quality on consumer satisfaction at Join Kopi Cirendeu Branch, the calculated t value was (16.205 > 1.985) with a significance value of (0.000 < 0.05). The Store Atmosphere variable also had a positive and significant effect, the calculated t value was (17.763 > 1.985) with a significance value of (0.000 < 0.05). The results of the simultaneous test show a calculated f value of (191.747 > 3.09), with a significance value of (0.000 < 0.05). Based on these results, it is concluded that the two independent variables, namely Service Quality (X1) and Store Atmosphere (X2), together have a positive and significant effect on Consumer Satisfaction (Y).

Keywords: Service Quality, Store Atmosphere, Customer Satisfaction

PENGARUH KEPEMIMPINAN DAN LINGKUNGAN KERJA FISIK TERHADAP KINERJA KARYAWAN PADA YAYASAN NURUL FALAH SURADITA KABUPATEN TANGERANG

Heli Suhaeli, Iskandar Zulkarnain — Thu, 19 Feb 2026 00:00:00 +0000

Abstract. The purpose of this research is to determine the effect of leadership and the physical work environment on employee performance at Yayasan Nurul Falah Suradita, Tangerang Regency. This study uses a quantitative approach with a saturated sampling technique involving 54 respondents. Data analysis methods include validity testing, reliability testing, classical assumption tests, regression analysis, correlation coefficient analysis, coefficient of determination, and hypothesis testing. The results show that leadership has a significant effect on employee performance, indicated by the linear regression equation Y = 19.640 + 0.534X1, with a correlation coefficient of 0.524 and a coefficient of determination of 27.5%. Hypothesis testing also shows that t-count is greater than t-table (4.438 > 1.675). The physical work environment also has a significant effect on employee performance, with the regression equation Y = 16.959 + 0.594X2, a correlation coefficient of 0.568, and a coefficient of determination of 32.3%, where t-count is greater than t-table (4.981 > 1.675). Simultaneously, leadership and the physical work environment significantly influence employee performance, with a correlation coefficient of 0.680 and the regression equation Y = 6.827 + 0.398X1 + 0.474X2. The coefficient of determination is 46.3%, while the remaining 53.7% is influenced by other factors not examined in this study.

Keywords: Leadership, Physical Work Environment, Employee Performance

Pengaruh Organizational Citizenship Behavior Dan Lingkungan Kerja Fisik Terhadap Kinerja Karyawan Pada PT. Tifico Fiber Indonesia Tbk Departemen Polymer

Bilal Achmad Baihaq, Derita Qurbani — Thu, 19 Feb 2026 00:00:00 +0000

Abstract. The purpose of this study is to determine the partial and simultaneous influence of organizational citizenship behavior and the physical work environment on employee performance at PT Tifico Fiber Indonesia Tbk, Polymer Department. This research employs an associative method. The population in this study consists of all employees in the Polymer Department, while the sample used comprises 134 respondents. The data collection technique used was a questionnaire, and data analysis techniques included instrument testing, classical assumption testing, regression analysis, correlation coefficient, coefficient of determination, t-test, and F-test. The results of the study indicate that: (1) Organizational Citizenship Behavior has a positive and significant effect on employee performance, as shown by the t_count value of 14.346 > t_table 1.978 with a significance level of 0.001 < 0.05 (2) the physical work environment has a positive and significant effect on employee performance, indicated by the t_count value of 13.635 > t_table 1.978 with a significance level of 0.001 < 0.05 (3) Organizational Citizenship Behavior and the physical work environment simultaneously have a positive and significant effect on employee performance, as evidenced by the F_count value of 162.462 > F_table 3.07 with a significance level of 0.001 < 0.05g

Keywords: Organizational Citizenship Behavior, Physical Work Environment, Employee Performance

Pengaruh Disiplin Kerja Dan Lingkungan Kerja Fisik Terhadap Kinerja Karyawan Pada PT. Fajar Mitra Krida Abadi Bogor

Viola Nur Fatari, Retno Japanis Permatasari — Thu, 19 Feb 2026 00:00:00 +0000

This study aims to analyze the effect of work discipline and physical work environment on employee performance at PT Fajar Mitra Krida Abadi Bogor. This research uses a quantitative method with an associative approach. The population of this study consists of all employees of PT Fajar Mitra Krida Abadi Bogor totaling 52 respondents, and the sampling technique applied is census sampling. Data were collected through questionnaires that had been tested for validity and reliability. The data analysis techniques used include classical assumption tests, multiple linear regression analysis, partial hypothesis testing (t-test), simultaneous hypothesis testing (F-test), and coefficient of determination analysis. The results of the t-test show that work discipline has a positive and significant effect on employee performance, with a t-value of 3.521, which is greater than the t-table value of 2.009, and a significance value of less than 0.05. The physical work environment also has a positive and significant effect on employee performance, with a t-value of 5.896, which is greater than the t-table value of 2.009, and a significance value below 0.05. Furthermore, the results of the F-test indicate that work discipline and physical work environment simultaneously have a significant effect on employee performance, with an F-value of 51.864, which is greater than the F-table value of 3.19, and a significance value of less than 0.05. The coefficient of determination (R Square) value of 0.679 indicates that 67.9% of the variation in employee performance can be explained by work discipline and physical work environment, while the remaining 32.1% is influenced by other factors not examined in this study. The findings of this research are expected to provide practical implications for company management in improving employee performance through strengthening work discipline and creating a supportive physical work environment

Pengaruh Ukuran Perusahaan, Solvabilitas, Dan Profitabilitas Terhadap Nilai Perusahaan (Studi Empiris Pt. Adira Dinamika Multi Finance Tbk. Periode 2015-2024)

Rizal Abdurahman Sayuti, Nani Rusnaeni — Thu, 19 Feb 2026 00:00:00 +0000

Abstract. This study aims to analyze the effect of firm size, solvency, and profitability on firm value at PT Adira Dinamika Multi Finance Tbk during the period 2015 - 2024. Firm value is an important indicator that reflects company performance as well as investors’ perceptions of future prospects and business sustainability, and therefore serves as a basis for investment decision-making in the capital market. This research employs a quantitative method with a descriptive and verificative approach. The population of this study consists of all annual financial statements of PT Adira Dinamika Multi Finance Tbk published during the period 2015–2024. The data used are secondary data in the form of annual financial statements obtained from the official website of the company. The data analysis techniques include descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination. The results indicate that partially, firm size has a positive and significant effect on firm value, calculated tvalue > ttable (2,886 > 1,89458) means Ho is rejected and Ha is accepted, with a significance level of 0,028 < 0,05. Solvency has a positive and significant effect on firm value, calculated tvalue > ttable (2,998 > 1,89458) means Ho rejected and Ha is accepted, with a significance level of 0,024 < 0,05. Profitability has a positive and significant effect on firm value, calculated tvalue > ttable (3,421 > 1,89458) means Ho rejected and Ha is accepted, with a significance level of 0,014 < 0,05. Simultaneously, firm size, solvency, and profitability have a significant effect on firm value, calculated Fvalue > Ftable (19,174 > 4,76) with significance 0,002 < 0,05, means Ho rejected and Ha accepted. These findings indicate that companies with a larger business scale, a healthier capital structure, and a stronger ability to generate profits tend to have higher firm value in the eyes of investors

Pengaruh Pengembangan Keterampilan Dan Pengembangan Karyawan Terhadap Produktivitas Kerja Di Stasiun Gambir PT Kereta Api Indonesia

Salma Salsabila Choirunnisa, Fahmi Susanti — Thu, 19 Feb 2026 00:00:00 +0000

Abstract. This study aims to determine the effect of skills development and employee development on work productivity at Gambir Station of PT Kereta Api Indonesia both partially and simultaneously. This study uses a quantitative method through an associative approach. The sampling technique in this study uses a non- probability sampling technique, namely a saturated sample with a total of 60 respondents taken from all company employees. Data analysis techniques used are: validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, simple & multiple regression test, partial & simultaneous correlation coefficient test, partial & simultaneous determination coefficient test, T test and F test. Based on the results of the multiple linear regression test, the equation Y = 9.149 + 0.118X1 + 0.696X2 is obtained, indicating that the variables of Skills Development and Employee Development have a positive coefficient on the variable Work Productivity. The coefficient of the Skills Development variable gives a value of 0.118, indicating that if the Skills Development variable increases with the assumption that other variables remain constant, the Work Productivity variable will increase. The coefficient of the Employee Development variable is 0.696, indicating that if the Employee Development variable increases, the Work Productivity variable will increase. The correlation value, or R value, of 0.624 and the R-square value of 62.4% indicate a strong relationship between skills development and employee development and work productivity. The F-test also yields a value of 47.327 > 2.770. This indicates that Ho3 is rejected and Ha3 is accepted. Therefore, it can be concluded that skills development and employee development influence work productivity

Analisis Kebijakan Dividen Dan Nilai Perusahaan Terhadap Harga Saham Pada PT AKR Corporindo Tbk Tahun 2015-2024

Nur Khomsatun Janah, Iriana Kusuma Dewi — Thu, 19 Feb 2026 00:00:00 +0000

Abstract. This study aims to analyze of dividend policy and firm value on stock prices of PT AKR Corporindo Tbk listed on the Indonesia Stock Exchange during the 2015–2024 period. Dividend policy is proxied by the Dividend Payout Ratio (DPR), while firm value is proxied by the Price to Book Value (PBV). This research employs a quantitative approach using secondary data obtained from annual financial statements and year-end closing stock prices. The analytical technique applied is descriptive quantitative analysis through the calculation of financial ratios and observation of inter-variable relationship patterns. The results indicate that the average DPR of PT AKR Corporindo Tbk is 62.39%, reflecting a relatively high dividend policy, while the average PBV of 2.143 indicates that the firm value is in the fair category. Movements in DPR and PBV tend to be aligned with stock price fluctuations, although deviations occur in certain periods due to internal and external factors. Overall, dividend policy and firm value play an important role in influencing the company’s stock price movements

Analisis Dampak Restrukturisasi Utang Terhadap Kinerja Keuangan Pada PT Krakatau Steel Tbk Periode 2015-2024

Susniati, Eni Puji Astuti — Fri, 20 Feb 2026 00:00:00 +0000

Abstract. This study aims to analyze the impact of debt restructuring on the financial performance of PT Krakatau Steel Tbk for the period 2015-2024. The USD 2.2 billion debt restructuring conducted in 2019 represents one of the largest restructurings in Indonesian industrial history. Financial performance is measured using liquidity ratios (Current Ratio and Quick Ratio), solvency ratio (Debt to Equity Ratio), and profitability ratio (Operating Profit Margin). This study employs a quantitative non-experimental causal comparative method by comparing financial performance five years before (2015-2019) and five years after (2020-2024) restructuring. Secondary data was obtained from financial statements published on the Indonesia Stock Exchange. Data analysis techniques include the Shapiro-Wilk normality test followed by descriptive comparative analysis to evaluate the consistency and sustainability of financial performance changes. The results indicate that debt restructuring did not provide a consistent and sustainable impact on the company's financial performance, resulting in the rejection of all four hypotheses (H1, H2, H3, H4). The average Current Ratio (57.8%), Quick Ratio (34.6%), and Operating Profit Margin (-4.25%) all fell far below industry standards, while the Debt to Equity Ratio surged drastically from an average of 261,96% to 562,08% post-restructuring. Although improvements occurred in 2020, the positive impact was only temporary. During 2021-2024, all indicators deteriorated, indicating that restructuring only provided a short-term temporary solution without sustainably improving the company's financial fundamentals

PENGARUH ASSET GROWTH DAN REVENUE GROWTH TERHADAP RETURN ON ASSETS (ROA) PADA PT ALAMTRI RESOURCES INDONESIA TBK PERIODE 2015-2024

Arinda Dwi Safitri, Fikron Al-Choir — Fri, 20 Feb 2026 00:00:00 +0000

This study aims to analyze the effect of Asset Growth and Revenue Growth on Return on Assets (ROA) at PT Alamtri Resources Indonesia Tbk during the period 2015–2024. This research employs a quantitative method using multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²) processed with IBM SPSS Statistics 27. The results show that partially Asset Growth has a t-value of 0.871 with a significance value of 0.417 (>0.05), indicating no significant effect on ROA. Likewise, Revenue Growth has a t-value of 2.184 with a significance value of 0.072 (>0.05), which also indicates no significant effect on ROA. Simultaneously, Asset Growth and Revenue Growth do not have a significant effect on ROA, as indicated by an F-value of 2.387 with a significance level of 0.173 (>0.05). The Adjusted R Square value of 0.257 indicates that 25.7% of the variation in ROA can be explained by Asset Growth and Revenue Growth, while the remaining 74.3% is influenced by other factors outside the research model.

Pengaruh Return On Asset, Debt To Asset Ratio, Net Profit Margin Terhadap Pertumbuhan Laba Pada PT Telkom Indonesia Tbk Periode 2015-2024

Ary Nur Rohmah, Anum Nuryani — Fri, 20 Feb 2026 00:00:00 +0000

Abstract. This study aims to determine the effect of Return On Assets (ROA), Leverage, Profit Margin on Profit Growth at PT Telkom Indonesia Tbk. The method in this study is quantitative. Data analysis methods used in this study include: Descriptive Statistical Test, Classical Assumption Test (Normality Test, Multicollinearity Test, Autocorrelation Test, and Heteroscedasticity Test), Multiple Linear Regression Test, Hypothesis Test (t Test (Partial) and F Test (Simultaneous)), and Determination Coefficient Test. The results of this study indicate that the Return On Assets (ROA) variable partially does not have a significant effect on Profit Growth because the calculated t value is -0.770 < t table 2.048 and the sig value is 0.470 > 0.05. Debt To Asset Ratio (DAR) variable partially has no significant effect on Profit Growth because the calculated t value is 0.160> t table 2.048 and the sig value is 0.878 <0.05. Net Profit Margin (NPM) variable has a significant effect on Profit Growth because the calculated t value is 2.802> t table 2.048 and the sig value is 0.031 <0.05. Simultaneously Return on Asset (ROA), Debt to Asset Ratio (DAR), and Net Profit Margin (NPM) have a significant effect on the dependent variable, namely Profit Growth because the calculated F value is 5.169> F table 4.76 with a significance level of 0.042 <0.05

Keywords: Return On Asset, Debt To Asset Ratio, Net Profit Margin, Pertumbuhan Laba

Pengaruh Motivasi Kerja Dan Lingkungan Kerja Fisik Terhadap Kinerja Karyawan Pada PD. Erasumpindo Sejati Tigaraksa Kabupaten Tangerang

Abid Hibatullah Ramadhan, Oki Iqbal Khair — Fri, 20 Feb 2026 00:00:00 +0000

Abstract. This study aims to determine the effect of work motivation and physical work environment on employee performance at PD. Erasumpindo Sejati. This study uses a quantitative method. The sampling technique is using a saturated sample with a total of 81 respondents. The results of this study indicate that work motivation and physical work environment influence employee performance by obtaining a regression equation Y = 22.277 + 0.451, the correlation coefficient value or the level of relationship between the independent variable and the dependent variable is obtained at 0.67.5, meaning that these three variables have a strong relationship with each other. The coefficient of determination or contribution of the influence of work motivation and physical work environment simultaneously is 67.5% while the remaining 32.5% is influenced by other factors not carried out in this study. The partial hypothesis test (t-test) of work motivation on employee performance shows a calculated t value of 5.275> t table 1.664 or a Sig value of 0.000 <0.05. The partial hypothesis test (t-test) of the physical work environment on employee performance showed a calculated t-value of 4.439 > t-table 1.664, or a sig. 0.000 <0.05. Meanwhile, the simultaneous hypothesis test (F-test) showed a calculated f-value of 18.984 > f-table 3.11, or a sig. 0.000 <0.05. Hypothesis testing indicates a positive and significant influence, both partially and simultaneously, between work motivation and the physical work environment on employee performance at PD. Erasumpindo Sejati Tigaraksa, Tangerang Regency

Pengaruh Reward Dan Pengembangan Karir Terhadap Retensi Karyawan Pada PT Cerita Rasa Nusantara Jakarta Selatan

Serly Sukawati, Fahmi Susanti — Fri, 20 Feb 2026 00:00:00 +0000

Abstract. This study aims to examine the effect of rewards and career development on employee retention at PT Cerita Rasa Nusantara, South Jakarta. The study uses a quantitative approach with a survey method by distributing questionnaires to 60 employees as respondents. The data analysis techniques employed are simple linear regression and multiple linear regression using SPSS version 28. The partial test results indicate that rewards (X1) have a positive and significant effect on employee retention (Y), with a significance value where t-calculated > t-table (5.650 > 2.002). Meanwhile, career development (X2) also has a positive and significant effect on employee retention, with a significance value where t-calculated > t-table (9.609 > 2.002). Simultaneously, rewards and career development have a significant effect on employee retention, as indicated by an F-calculated value of 46.129 > F-table of 3.16, with a significance level of 0.001 < 0.05. The coefficient of determination (R²) value of 0.618 indicates that rewards and career development contribute 61.8% to employee retention, while the remaining percentage is influenced by other factors outside this study

Strategi Pengelolaan Stres Kerja Dalam Upaya Peningkatan Kinerja Karyawan Pada PT. Prospera Consulting Engineers

Tri Nur Azizah, Bambang Sutarto — Fri, 20 Feb 2026 00:00:00 +0000

This study aims to analyze the factors that cause work stress and its impact on employee performance, as well as formulate strategies for managing work stress using a SWOT analysis at PT Prospera Consulting Engineers. This research employs a qualitative method with a case study approach through in-depth interviews with one key informant and five supporting informants from various divisions with extensive tenures. The findings indicate that work stress mainly arises from fluctuating workloads with high intensity during specific periods, role conflicts and multitasking demands, the lack of clear Standard Operating Procedures (SOP), and the continued use of manual administrative systems. External factors such as tight project deadlines and industry competition also contribute to increased stress levels. Despite these challenges, strong interpersonal relationships, a family-oriented work culture, and a high level of employee responsibility help maintain optimal performance. Employee performance remains achievable even under stressful conditions, indicating the presence of challenge stressors that motivate employees to work harder, although they may affect psychological well-being in the long term. The SWOT analysis produces several strategic recommendations, including strengthening SOPs, implementing digital systems, adding human resources, enhancing employee training and skill development, and providing recognition and improved welfare programs. This study concludes that effective work stress management is essential for sustaining employee performance and supporting the long-term operational stability of the company

Pengaruh Pengalaman Layanan Dan Strategi Penetapan Harga Pada Kepuasan Pelanggan Nike Store Senayan City Mall

Latifah, Cornelia Dumarya Manik — Fri, 20 Feb 2026 00:00:00 +0000

Abstract. The purpose of this study is to determine the effect of service experience and pricing strategy on customer satisfaction at Nike Store Senayan City Mall, both partially and simultaneously. The method used is quantitative. The sampling technique uses the Slovin formula, and the sample in this study consists of 91 respondents. Data analysis uses validity tests, reliability tests, classical assumption tests, regression analysis, correlation coefficient analysis, determination coefficient analysis, and hypothesis testing. The results of this study are that service experience has a significant effect on customer satisfaction Y = - 0.625 + 0.993X1, the correlation coefficient value is 0.701, which means that the two variables have a strong relationship. The value of determination or contribution of influence is 0.830 or 83%. The calculated t-value is greater than the table t-value (20.820 > 1.987). Pricing strategy significantly affects customer satisfaction: Y = 5.852 + 0.868X2, with a correlation coefficient of 0.728, meaning that the two variables have a strong relationship. The coefficient of determination or contribution is 0.843, or 84.3%. The t-value is greater than the t-table value (21.850 > 1.987). Service experience and pricing strategy simultaneously have a significant effect on customer satisfaction Y = -1.176 + 0.527X1 + 0.494X2. The correlation coefficient value or the degree of relationship between the independent variable and the dependent variable was obtained at 0.959, meaning that there is a very strong relationship. The coefficient of determination or simultaneous contribution value is 92%, while the remaining 8% is influenced by other factors. The calculated F value is greater than the F table value (506.236 > 3.10). Thus, there is a significant simultaneous influence of service experience and pricing strategy on customer satisfaction.

Pengaruh Pembelajaran Berdiferensiasi, Motivasi Belajar, Dan Lingkungan Keluarga Terhadap Kemampuan Berpikir Kritis Siswa Di SMKN 1 Jeneponto

Fri, 20 Feb 2026 00:00:00 +0000

This study was designed to examine the role of differentiated learning, learning motivation, and family environment in shaping students' critical thinking skills at SMKN 1 Jeneponto. This study was conducted using a quantitative approach and an associative descriptive research design to systematically describe the relationship between variables. Accounting students in grades X and XI were all selected as respondents using a saturated sampling technique. Data were analyzed using the PLS-SEM approach assisted by SmartPLS to test the relationship between variables, including direct and indirect effects. The research findings indicate that differentiated learning, learning motivation, and family environment contribute to the development of critical thinking skills. The family environment is the main element that contributes greatly to strengthening students' critical thinking skills, while differentiated learning and learning motivation strengthen cognitive and reflective analysis processes. Overall, students' critical thinking skills are influenced by the synergy of adaptive learning implementation, strong intrinsic motivation, and consistent family support in creating a conducive and inspiring learning environment

Pengaruh Lingkungan Kerja Dan Komitmen Organisasi Terhadap Kinerja Karyawan Pada PT. Karya Solusi Prima Sejahtera Di Jakarta Selatan

Sherly Apriani, Fahmi Susanti — Fri, 20 Feb 2026 00:00:00 +0000

Abstract. The purpose of this study is to determine the partial and simultan effects of Work Environment and Organizational Commitment on Employee Performance at PT Karya Solusi Prima Sejahtera. The method used in this research is quantitative with an associative approach, which aims to identify the relationship between two or more variables. The sampling technique used is saturated sampling, and data were collected through questionnaires, resulting in 81 respondents. Data analysis was carried out using SPSS version 26. The analytical techniques employed include validity test, reliability test, classical assumption test, regression analysis, correlation coefficient, coefficient of determination, and hypothesis testing. The results of the study show that the Work Environment has a significant effect on Employee Performance, with a coefficient of determination of 48.1%, and the hypothesis test results show t-count > t-table (8,557 > 1.665). Organizational Commitment also has a significant effect on Employee Performance, with a coefficient of determination of 34.4%, and the hypothesis test results show t-count > t-table (6,440 > 1.665). Furthermore, the Work Environment and Organizational Commitment simultaneously have a significant effect on Employee Performance, with the regression equation Ŷ = 7.747 + 0.552X1 + 0.251X2, and a correlation value of 0.587. The coefficient of determination is 0.523 (52.3%), while the remaining 47.7% is explained by other factors. The hypothesis testing shows that F-count > F-table (42.715 > 3.115), indicating that the model is statistically significant

Analisis Financial Distress Menggunakan Metode Altman Z-Score Untuk Memprediksi Kebangkrutan Pada Sektor Infrastructures Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2019-2024

Kezia Khairani, Hasudungan Pangaribuan — Fri, 20 Feb 2026 00:00:00 +0000

Abstract. This study aims to analyze the condition of financial distress and predict the potential bankruptcy of infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2024. The analytical method used in this study is the Altman Z-Score method, which combines five financial ratios, namely Working Capital to Total Assets (WCTA), Retained Earnings to Total Assets (RETA), Earnings Before Interest and Taxes to Total Assets (EBITTA), Market Value of Equity to Total Liabilities (MVETL), and Sales to Total Assets (STA). This type of research is quantitative descriptive research using secondary data in the form of company annual financial reports. The research sample consists of five companies: IBST, WSKT, META, TGRA, and ADHI. The results of this study indicate that IBST, WSKT, TGRA, and ADHi have a Z value <1.8, meaning they are in the Distress Zone category, and META has a value of 1.8 <Z <2.99, meaning they are in the Grey Area category. This indicates that some infrastructure sector companies are in the distress zone category, while other companies are in the grey area condition. This finding indicates differences in the level of financial health between companies, so that financial distress analysis is important as a basis for decision making for management, investors, and creditors

PENGARUH PENILAIAN KERJA DAN WORK LIFE BALANCE TERHADAP KINERJA KARYAWAN PADA PT BANK RAKYAT INDONESIA CABANG JAKARTA JOGLO

Aziz Saputra , Shela Indah Savitri — Fri, 20 Feb 2026 00:00:00 +0000

The purpose of the study was to determine the effect of work assessment and Work life balance partially and simultaneously on employee performance at PT Bank Rakyat Indonesia, Jakarta Joglo Branch. Using quantitative methods, with a population of 58 employees and a sampling technique using total sampling or saturated sampling, namely the entire population is used as a sample. From the results of statistical calculations, the Work Assessment variable (X1) has a significant effect on the Employee Performance variable (Y). This can be proven by the t-test value of the Work Assessment variable (X1) with a t count of 11.368 and a significance of 0.000. Because t count is smaller than t table (11.368> 2.003) and the significance is smaller than 5% (0.050) then Ha is accepted and H0 is rejected, it can be stated that Work Assessment (X1) has a significant effect on Employee Performance (Y). There is an influence of Work life balance (X2) having a significant effect on the Employee Performance variable (Y). This can be proven by the t-test value of the Work life balance variable (X2) with a t count of 5.063 and a significance of 0.000. Because tcount is greater than ttable (5.063 > 2.003) and the significance is less than 5% (0.050) then Ha is accepted and H0 is rejected, it can be stated that Work life balance (X2) has a significant effect on Employee Performance (Y). It is obtained that there is a significant influence between Work assessment and Work life balance on Employee Performance. Judging from the ANOVA values, the Fcount value is 329.841 while Ftable ( 0.05) for n = 55 is 2.77. So Fcount> from Ftable (0.05) or 329.841> 2.77, with a significant level of 0.000 because 0.000 <0.05, then it can be said that, Work assessment (X1), Work life balance (X2) and together have an effect on Employee Performance (Y).

Pengaruh Kualitas Produk Dan Harga Terhadap Keputusan Pembelian Aksesoris Otomotif Merek Honda Yang Diproduksi Oleh PT Prima Komponen Indonesia Di Kota Tangerang Selatan

Nandya Dwi Putri, Ade Ratna Sari — Fri, 20 Feb 2026 00:00:00 +0000

This study aims to determine the effect of product quality and price on purchasing decisions for Honda brand automotive accessories produced by PT Prima Komponen Indonesia Tanggerang Selatan City. The method used was quantitative with a descriptive approach, with a sample of 1,908 respondents, 95,019 0r 95 of whom were selected. Data analysis techniques in this study included multiple linear regression analysis, validity testing, reliability testing, normality testing, multicollinearity testing, heteroscedasticity testing, and hypothesis testing using t-tests and f-tests. The results of this study indicate that product quality influences purchasing decisions. This can be seen from the t-test, with a calculated t-value > t-table (6.798 > 1.986), reinforced by a significance value of 0.000 < 0.05. Price influences purchasing decisions, this can be seen from the t test with t count > t table or (6.276 > 1.986) this is reinforced by a significance value of 0.000 < 0.05. Product quality and price influence purchasing decisions simultaneously, this can be seen from the results of the F test where the calculated F value > F table (33.155) > 3.100) this is also reinforced by a probability significance value of 0.000 < 0.05.

PENGARUH BIAYA OPERASIONAL DAN PENDAPATAN BERSIH TERHADAP LABA BERSIH PADA PERUSAHAAN PT BANK NEGARA INDONESIA (BNI) TBK PERIODE 2014 – 2024

Stepanus Kelvin, Hendri Prasetyo — Fri, 20 Feb 2026 00:00:00 +0000

This study aims to determine the partial and simultaneous effects of operating costs and net income on net profit at PT Bank Negara Indonesia (BNI) Tbk from 2014 to 2024. This study uses a quantitative approach with a sample consisting of the company's financial reports for 11 years. The data analysis techniques employed include descriptive analysis, classical assumption tests, multiple linear regression, and hypothesis testing using t-tests and F-tests with SPSS. The results indicate that, partially, Operating Costs do not significantly affect Net Profit, as shown by the t-_value of -0.097 < t-_table 2.306 with a significance level of 0.925 > 0.05. Conversely, Net Revenue has a positive and significant effect on Net Profit, with a t-_value of 30.085 > t-_table 2.306 and a significance level of 0.000 < 0.05. Simultaneously, Operating Costs and Net Revenue have a significant effect on Net Profit, with a t-_value of 702.422 > t-_table 4.46 and a significance level of 0.000 < 0.05. The coefficient of determination (R²) of 99.4% indicates that the two independent variables can explain 99.4% of the variation in Net Profit.

PENGARUH KECUKUPAN MODAL DAN EFISIENSI OPERASIONAL TERHADAP KINERJA KEUANGAN PADA PT BANK KALBAR (PERSERO) TBK PERIODE 2014-2024

Wel Wel, Ria Rosalia Simangunsong — Fri, 20 Feb 2026 00:00:00 +0000

This study aims to analyze the effect of Capital Adequacy and Operational Efficiency on Financial Performance, proxied by Return on Assets (ROA), at PT Bank Kalbar (Persero) Tbk during the period 2014–2024. Capital adequacy is measured by the Capital Adequacy Ratio (CAR), while operational efficiency is measured by the Operating Expenses to Operating Income ratio (BOPO). The research employs a quantitative approach with descriptive and verificative research methods. The data used are secondary data obtained from the annual financial statements of PT Bank Kalbar (Persero) Tbk for the period 2014–2024. Data analysis techniques include descriptive statistics, classical assumption tests, multiple linear regression analysis, partial test (t-test), simultaneous test (F-test), and coefficient of determination (R²) using SPSS software. The results indicate that based on the partial test (t-test), Capital Adequacy Ratio (CAR) has an absolute t-value of 1.762, which is lower than the t-table value of 2.306, with a significance level of 0.116 > 0.05, indicating that CAR has no significant effect on financial performance (ROA). The Operational Efficiency (BOPO) variable also shows an absolute t-value of 0.731 < 2.306 with a significance level of 0.485 > 0.05, indicating that BOPO has no significant effect on ROA. Furthermore, the simultaneous test (F-test) shows an F-value of 2.902 < 4.46 with a significance level of 0.113 > 0.05, indicating that CAR and BOPO simultaneously have no significant effect on financial performance (ROA) at PT Bank Kalbar (Persero) Tbk during the period 2014–2024.

PENERAPAN SISTEM INFORMASI MANAJEMEN DALAM MENUNJANG PELAYANAN DAN ADMINISTRASI GEREJA

Wilson Simatupang, Jhon Kristopel Manalu, Darwis Manalu — Sat, 21 Feb 2026 00:00:00 +0000

The development of information technology has brought significant changes in various sectors, including religious organizations such as the church. The church, as a non-profit organization, requires an effective information management system to support services, administration, and decision-making. Management Information Systems (MIS) play a crucial role in integrating congregational data, finances, services, and church activities in a structured and accurate manner. This study aims to analyze the implementation of Management Information Systems in churches and its benefits in improving administrative efficiency and service quality. The method used is a literature study and descriptive analysis. The results of the study indicate that the implementation of MIS in churches can enhance work effectiveness, information transparency, and support more precise decision-making.

IMPLEMENTASI AI PADA SISTEM INFOMASI MANAJEMEN ERA DIGITAL

Arino Fanther Silitonga, Jhon Kristopel Manalu, Darwis Manalu — Sat, 21 Feb 2026 00:00:00 +0000

The development of digital technology today has driven a significant transformation in information management, one of which is the application of artificial intelligence in management information systems, providing effectiveness and efficiency in business processes. The integration of artificial intelligence and management information systems has changed the procedures for collecting data, analyzing data, and utilizing data and the organizational decision-making process. Management Information Systems (MIS) have become a strategic element that integrates data, technology, and processes to support organizational competitiveness. This research aims to provide an understanding of the concept, benefits, and role of MIS in supporting digital transformation. Through this research, it is expected to provide insights and knowledge about the role of MIS in supporting managerial functions such as planning, organizing, controlling, and speed in decision-making. The existence of MIS can support organizational performance to achieve organizational goals in the current digital era.

PENGARUH PERPUTARAN MODAL KERJA, KEBIJAKAN PIUTANG DAN EFISIENSI OPERASIONAL TERHADAP UKURAN PERUSAHAAN PADA PT INDOFOOD CBP SUKSES MAKMUR TBK (ICBP) PERIODE 2015-2024

Linka Medialara, Dina Novita — Sat, 21 Feb 2026 00:00:00 +0000

This study aims to analyze the effect of Working Capital Turnover, Accounts Receivable Policy, and Operational Efficiency on Firm Size at PT Indofood CBP Sukses Makmur Tbk during the period 2015–2024. The research method employed is a descriptive quantitative method with an associative approach. The data used are secondary data in the form of annual financial statements, with the research sample consisting of statements of financial position and income statements during the research period. Data analysis techniques include classical assumption tests, multiple linear regression analysis, coefficient of determination, as well as hypothesis testing using the t-test and F-test. The results of the t-test indicate that Working Capital Turnover does not have a significant effect on Firm Size with a significance value of 0.198>0.05, and Accounts Receivable Policy also does not have a significant effect with a significance value of 0.927>0.05. Meanwhile, Operational Efficiency has a significant effect on Firm Size with a significance value of 0.000<0.05. The F-test results show that the three variables simultaneously have a significant effect on Firm Size with a significance value of 0.000<0.05. The R Square value of 0.978 and the Adjusted R Square value of 0.967 indicate that the regression model has a very high level of accuracy.

Pemanfaatan Chatbot Berbasis AI dalam Sistem Informasi Manajemen Penjualan Mobil

Alfonso Pareandos Sitorus, Darwis Robinson Manalu — Sat, 21 Feb 2026 00:00:00 +0000

The development of artificial intelligence (AI) technology has had a significant impact on the digital transformation of management information systems (MIS), particularly in the car sales sector. AI-based chatbots have now become an effective solution to address the need for real-time customer service, automate user interactions, and assist in the sales process. Chatbots utilize Natural Language Processing (NLP) to understand and handle consumer requests without direct human intervention. The implementation of this technology in car sales information systems can reduce the workload of sales teams, accelerate responses to customer inquiries, and improve the overall quality of customer service. The collected interaction data can then be utilized by management for analyzing buyer preferences and planning more accurate marketing strategies. This study examines the phenomenon of successful chatbot implementation in various digital sales sectors and maps its potential utilization in the context of car sales. The study results indicate that the integration of AI-based chatbots not only optimizes the customer service process but also enhances operational efficiency and the overall effectiveness of the sales management information system. The implications of this research provide a strong foundation for automotive companies to adopt chatbots as an essential part of their digital sales strategy in the Industry 4.0 era.

PENGARUH IMPLEMENTASI AI PADA SISTEM INFORMASI PENJUALAN

Elfhian Goklas Pangihutan Hutasoit, Jhon Kristopel Manalu, Darwis Manalu — Sat, 21 Feb 2026 00:00:00 +0000

The extremely rapid development of information technology in the era of digital transformation has pushed organizations to continuously adapt to various technological innovations in order to maintain and enhance their competitive advantage. One of the innovations experiencing rapid growth is Artificial Intelligence (AI). The utilization of AI is no longer limited to mere technical aspects but has been widely applied across various organizational functions, including in management information systems. Specifically, AI is increasingly being integrated into sales information systems as a tool to support operations and managerial decision-making. This research aims to conduct an in-depth analysis of the influence of AI implementation on the performance of sales information systems. The research approach used is a literature study, by reviewing and synthesizing various relevant academic sources, such as scientific journals, textbooks, and previous research publications. The results of the literature review indicate that the implementation of AI in sales information systems can improve operational process efficiency, enhance the level of accuracy in sales forecasting, and support faster and more precise decision-making. Furthermore, AI also contributes to improving service quality, customer experience, and levels of customer satisfaction. The implementation of AI is inseparable from a number of challenges and the emergence of risks related to ethics and data security. Therefore, careful planning and managerial strategies are necessary so that the implementation of AI in sales information systems can provide maximum benefits.

PENGARUH PELATIHAN DAN PERKEMBANGAN KARIR TERHADAP KINERJA PEGAWAI PADA PUSAT PENDIDIKAN DAN PELATIHAN PEGAWAI KEMENTERIAN PENDIDIKAN, KEBUDAYAAN, RISET DAN TEKNOLOGI KOTA DEPOK

Rivani Hidayah , Shela Indah Savitri — Wed, 25 Feb 2026 00:00:00 +0000

. The purpose of this study was to determine the significant influence between Training and Career Development on Employee Performance at the Employee Training Center of the Ministry of Education, Culture, Research, and Technology. This research method used a quantitative method approach with saturated sampling, so that the entire population of 69 employees was used as a research sample. Data analysis techniques in this study used validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, simple linear regression analysis, multiple linear regression tests, correlation coefficient analysis, determination coefficient analysis, t-tests and F-tests (simultaneous). The results of this study are (1) partially there is a significant influence between Training on Employee Performance at the Employee Training Center of the Ministry of Education, Culture, Research, and Technology of Depok City, this is proven by the regression equation Y = 19.966 + 0.487 X1 and t count > t table (6.441 > 1.668) and a significance value of 0.000 < 0.05 (2) Partially there is a significant influence between career development on Employee Performance at the Employee Training Center of the Ministry of Education, Culture, Research, and Technology of Depok City, this is proven by the regression equation Y = 20.463 + 0.488 X2 and, the t count value is 6.222 > t table 1.668 and a significance value of 0.000 < 0.05. (3) Simultaneously, there is a significant influence between training and career development on employee performance at the Ministry of Education and Culture's Employee Training Center, this is proven by the multiple linear regression equation which is Y = 0.935 + 0.487 X1 + 0.488 X2 and the correlation coefficient value is 0.866. So it can be seen that the correlation coefficient value is included in the interval 0.80 - 0.1000 with the level of relationship between the variables Training (X1) and Career Development (X2) having a strong and significant level of relationship on employee performance (Y). So it is concluded that the training and career development variables have an effect on the employee performance variable at the Ministry of Education and Culture's Employee Training Center.