Abstract:This study aims to analyze the effects of liquidity, leverage, and BOPO on the profitability of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Profitability is proxied by…
by Return on Assets (ROA), liquidity by the Current Ratio (CR), leverage by the Debt to Equity Ratio (DER), and BOPO is measured by the ratio of Operating Expenses to Operating Income. This research employs a quantitative approach with an associative research design. The data used are secondary data in the form of companies’ annual financial statements obtained from the official IDX website, with the sampling technique using purposive sampling based on predetermined criteria. Data analysis was conducted using multiple linear regression with the assistance of statistical software. The results show that liquidity does not always have a positive effect on profitability, leverage tends to have a negative effect on profitability, and BOPO has a negative effect on profitability. Simultaneously, liquidity, leverage, and BOPO significantly affect the profitability of energy sector companies during the 2022–2024 period. These findings indicate that optimal liquidity management, proportional use of debt, and operational cost efficiency are key factors in improving the profitability performance of energy sector companies.
Abstract:Tujuan penelitian ini adalah untuk menganalisis dan menguji pengaruh work life balance dan kepuasan kerja terhadap turnover intention pegawai Non ASN Kabupaten Banyuasin. Selain itu, penelitian ini bertujuan untuk mengetahui…
ahui seberapa besar peran resiliensi dalam memoderasi hubungan antara work life balance dan kepuasan kerja terhadap turnover intention. Penelitian ini juga dimaksudkan untuk memberikan gambaran empiris mengenai faktor-faktor yang mempengaruhi niat pegawai Non ASN dalam meninggalkan pekerjaan. The purpose of this study is to analyze and test the influence of work life balance and job satisfaction on the turnover intention of Non-ASN employees in Banyuasin Regency. In addition, this study aims to find out how much role resilience plays in moderating the relationship between work life balance and job satisfaction to turnover intention. This study is also intended to provide an empirical picture of the factors that affect the intention of Non-ASN employees in leaving their jobs. The results of the research are expected to be a basis for consideration for the Banyuasin Regency Government in formulating policies that improve the welfare, loyalty, and stability of the performance of Non-ASN employees. This study uses a quantitative approach with a type of causal associative research. With a population of 6,120 Non-ASN employees and an error rate of 5%, the number of samples needed is 376 respondents. Data analysis was carried out using the help of SmartPLS statistical software. Based on the results of the study, Work Life Balance and Job Satisfaction have a negative and significant effect on the Turnover Intention of Non-ASN employees in Banyuasin Regency. The better the work-life balance and the higher the job satisfaction, the lower the employee's intention to leave. Job satisfaction is the most dominant factor. In addition, resilience acts as a moderator that strengthens the negative influence of the two variables, so that it is able to suppress the tendency of turnover intention more effectively
Abstract:The beauty service industry has experienced rapid growth in recent years, particularly in specialized services such as nail art. In a highly competitive market, service quality and consumer satisfaction are considered critical…
itical factors influencing purchase decisions. This study aims to analyze the influence of service quality and consumer satisfaction on consumer purchase decisions at Glosse Nail Studio.
This research employs a quantitative approach using a survey method. Data were collected from customers of Glosse Nail Studio through structured questionnaires. Service quality is measured using dimensions adapted from SERVQUAL, including tangibles, reliability, responsiveness, assurance, and empathy. Consumer satisfaction is measured based on customers’ overall evaluation of service performance, while purchase decision is assessed through indicators reflecting consumer intention and actual buying behavior. Data analysis was conducted using multiple linear regression with the assistance of SPSS software, including validity and reliability tests, classical assumption tests, t-tests, F-tests, and coefficient of determination (R²).
The results indicate that service quality has a positive and significant effect on consumer purchase decisions. Furthermore, consumer satisfaction also significantly influences purchase decisions. Simultaneously, service quality and consumer satisfaction significantly affect purchase decisions, indicating that higher perceived service performance leads to greater customer satisfaction and ultimately strengthens purchasing decisions.
Abstract:This study aims to determine the effect of soft skills and hard skills on the work readiness of 12th-grade students at SMK Mahardika Batujajar. This study used a quantitative approach with a survey method. The population…
in this study was all 467 12th-grade students at SMK Mahardika Batujajar. The sample size was determined using the Chocran formula with a 10% error rate, resulting in a sample size of 86 respondents. The sampling technique used was simple random sampling. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression analysis with the help of SPSS version 24.
The results showed that soft skills partially had a positive and significant effect on students' work readiness, with a calculated t-value of 2.493, which is greater than the t-table of 1.989, and a significance level of 0.015, which is less than 0.05. Hard skills also have a positive and significant effect on students' work readiness, with a calculated t value of 6.597 which is greater than the t table of 1.989 and a significance level of 0.000 which is smaller than 0.05. Simultaneously, soft skills and hard skills have a significant effect on students' work readiness, with a calculated F value of 144.949 which is greater than the F table of 3.11 and a significance level of 0.000 which is smaller than 0.05. The coefficient of determination value of 0.772 indicates that 77.2% of the variation in students' work readiness can be explained by soft skills and hard skills, while the remaining 22.8% is influenced by other factors outside this study.
Abstract:This study aims to analyze the effect of job insecurity and job satisfaction on the turnover intention of contract employees at PT Adetex Banjaran. Employment conditions in the textile industry indicate a relatively high…
level of job uncertainty, particularly for contract employees who experience changes in work schedules, income fluctuations, and limited guarantees of job continuity. These conditions have the potential to reduce job satisfaction and encourage employees’ intention to leave the company. This research employs a quantitative approach using a survey method. The research population consists of all contract employees at PT Adetex Banjaran, with the sample determined using a proportional sampling technique. Data were collected through the distribution of questionnaires developed based on indicators of job insecurity, job satisfaction, and turnover intention. Data analysis was conducted using descriptive and inferential statistical techniques with the assistance of SPSS software, including validity and reliability tests, classical assumption tests, correlation analysis, multiple linear regression analysis, coefficient of determination, and partial and simultaneous hypothesis testing. The results indicate that job insecurity has a positive and significant effect on turnover intention, meaning that the higher the level of job insecurity perceived by employees, the greater their tendency to leave the company. In addition, job satisfaction has a negative and significant effect on turnover intention, indicating that higher job satisfaction leads to a lower intention to leave the organization. Simultaneously, job insecurity and job satisfaction have a significant effect on the turnover intention of contract employees at PT Adetex Banjaran. These findings highlight the importance of human resource management practices that focus on enhancing job security and job satisfaction in order to reduce turnover intention. This study is expected to serve as a consideration for company management in formulating more stable, fair, and sustainable employment policies, as well as a reference for future research in the field of human resource management.
Abstract:The topic of this research is Human Resources. This study aims to determine the effect of job engagement (X1), job satisfaction (X2), and work motivation (X3) on employee performance (Y) at PT. AJS Indoraya Nusantara in…
Balikpapan. Data were collected using a questionnaire administered to all 34 employees. The analysis tool used was multiple linear regression with the help of SPSS software.All questions were found to be valid and reliable. A multiple regression analysis was then conducted, and the results showed that X1, X2, and X3 had a significant effect, both partially and simultaneously.
From the resulting regression equation, Y = 5.528 + 0.475 X1 + 0.278 X2 + 0.225 X3, it can be seen that the independent variable, work engagement (X1), is the most influential variable on employee performance (Y) compared to job satisfaction (X2) and work motivation (X3).
Abstract:The rapid development of information and communication technologies has significantly transformed higher education. Teaching and learning processes are increasingly supported by digital platforms, Learning Management Systems…
tems (LMS), and abundant online learning resources. In this context, university students are required to possess adequate digital literacy, particularly in software- and spatial-analysis-based courses such as Geographic Information Systems (GIS), which is a key course in the Environmental Engineering curriculum. This study aimed to analyze the effect of digital literacy on students’ learning outcomes in a GIS course offered in the Environmental Engineering Study Program at Universitas Hamzanwadi. A quantitative approach with a correlational design was employed. The population consisted of students enrolled in the GIS course in the odd semester of the 2024/2025 academic year, and all 44 students were taken as the sample using a saturated sampling technique. Digital literacy was measured using a Likert-scale questionnaire (1–5) covering technical skills, information search and evaluation, information management, online communication and collaboration, and ethical use of digital media, while learning outcomes were obtained from the final course grades.
The data analysis showed that the mean score of students’ digital literacy was 3.6 (moderately high), with a standard deviation of 0.45, whereas the mean GIS course grade was 78.5 with a standard deviation of 6.8. Pearson correlation analysis indicated a positive and significant relationship between digital literacy and learning outcomes (r = 0.62; p < 0.01). Simple linear regression further revealed that digital literacy accounted for approximately 38% of the variance in learning outcomes (R² = 0.38), with the regression equation Ŷ = 52.3 + 7.3X. These findings highlight the importance of strengthening students’ digital literacy in GIS instruction through training, project-based assignments, and the optimal utilization of Learning Management Systems.
Abstract:Transparent and accountable village financial management is one of the important indicators in realizing good village governance. The government has established the Village Financial Accounting Standards (SAKD) as guidelines…
ines for the preparation and presentation of village financial reports. However, in practice, the implementation of SAKD still faces various challenges, particularly those related to the competence of village officials as financial managers. This study aims to analyze the effect of village officials’ competence on the implementation of the Village Financial Accounting Standards (SAKD) in Poka Village. This study uses a quantitative approach with a survey method. Data were collected through the distribution of questionnaires to all village officials directly involved in village financial management using a saturated sampling technique. The independent variable in this study is the competence of village officials, which includes technical, managerial, and conceptual competencies, while the dependent variable is the implementation of SAKD. Data were analyzed using linear regression analysis with the assistance of statistical software. The results of the study indicate that the competence of village officials has a positive and significant effect on the implementation of SAKD in Poka Village. These findings suggest that improving the competence of village officials can encourage more optimal implementation of SAKD and enhance the quality of village financial management and reporting in a sustainable manner, thereby supporting public transparency and accountability as well as more effective and responsible village financial decision-making by the village government and stakeholders.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) are the backbone of the Indonesian economy, yet they still face the challenge of suboptimal financial performance. This study aims to analyze the direct influence of Financial…
Attitudes and Behavioral Control on MSME Financial Performance and examine the mediating role of Financial Behavior in this relationship. This study is grounded in the Theory of Planned Behavior (TPB), which positions attitudes and behavioral control as the primary determinants of individual intentions and behavior.
Using a quantitative approach, this study will test hypotheses on 31 MSME owners/managers in Nusaniwe District, selected through purposive sampling. Data will be collected through a Likert-scale questionnaire and analyzed using SPSS statistical software. Validity, reliability, and multiple regression tests will test the simultaneous influence of attitudes, control, and behavior on financial performance. The results are expected to provide insight into the importance of behavioral aspects (attitudes and control) in improving MSME financial performance and contribute to more effective mentoring programs and policy formulation
Abstract:AThis study aims to empirically test and analyze the influence of Budgetary Decentralization (DP)—including the dynamics of Decentralization Curtailment—and the Effectiveness of the Internal Control System (ICS) on the Quality…
he Quality of Financial Statement Accountability (QFSA) at the Ambon City Cooperatives Office. QFSA is considered a crucial reflection of public entity responsibility, affected by the mechanism of fiscal authority allocation and the internal oversight system. This quantitative research employs a survey method, with the population being all staff involved in the financial cycle at the Ambon City Cooperatives Office (Head of Office, PPK, and PPTK). Given the limited number of relevant subjects, a Saturated Sampling (Census) technique was used. Primary data was collected via a Likert-scale questionnaire and analyzed using Multiple Linear Regression Analysis with SPSS software. Empirically, the results are expected to prove that (1) Budgetary Decentralization (including curtailment dynamics) has a significant influence on QFSA, and (2) The effectiveness of a robust ICS is positively and significantly correlated with QFSA. These findings are important for enriching the public sector accounting literature, highlighting the necessity of balancing delegated authority (decentralization) with the strengthening of internal control to achieve optimal financial statement accountability at the Local Government Unit (SKPD) level