Abstract:The purpose of this study is to understand the meaning of Cost Volume Profit (CVP)-based profit in the Motiayo culture of the Rolan Upiya Karanji Gorontalo MSME. The study uses a qualitative approach with a configurative…
ideographic case study method to explore the experiences and meanings of business actors in depth. Data collection techniques were carried out through in-depth interviews, observation, and documentation, while data analysis used thematic analysis. The results of the study indicate that the meaning of profit is not understood as maximizing profits, but rather as a social construction formed through the interaction between economic rationality and cultural values. There are two main meanings found, namely profit as a balance of stakeholder interests and profit as social legitimacy. Profit is interpreted as a balance of stakeholder interests when business actors balance cost management, production volume, and social relations within the business. In addition, profit is also interpreted as social legitimacy when business success is measured based on acceptance and sustainability of work relationships and the social environment. This study shows that the concept of Cost Volume Profit not only functions as an economic analysis tool but can also be understood in a social and cultural context. Thus, this research contributes to the development of accounting studies that are not solely financially oriented but also consider the social and cultural dimensions of business practices.
Abstract:This study discusses the implementation of the Naïve Bayes method to predict catering sales at PT.Negara Rasa Indonesia. The background of this study is based on the problem of suboptimal sales due to the absence of a structured…
tructured sales prediction system. The Naïve Bayes method was chosen because of its simplicity, speed, and ability to classify data with a high degree of accuracy. The data used in this study is historical sales data from the last two years, which has undergone cleaning, labeling, and transformation into four sales categories, namely very popular, popular, fairly popular, and less popular. The testing process was carried out using RapidMiner software by dividing the dataset into training data and test data at various ratios of 80:20. The test results showed a very high level of accuracy, with the highest value reaching 91.41%. These findings prove that the Naïve Bayes method is reliable for predicting catering sales, thereby assisting decision-making in more efficient sales management and planning at PT. Negara Rasa Indonesia.
Abstract:Healthcare service quality is an important factor influencing patient satisfaction, particularly in pediatric nursing services in hospitals. The SERVQUAL model, which includes the dimensions of tangible, reliability, responsiveness,…
ponsiveness, assurance, and empathy, is widely used to evaluate healthcare service quality. This study aimed to analyze the relationship between service quality and pediatric patient satisfaction in the Bung Hatta Inpatient Ward of Tk III Dr. Reksodiwiryo Hospital, Padang. This study employed a quantitative approach with an analytic descriptive design and a cross-sectional method. The sample consisted of 30 respondents who were parents or guardians of pediatric patients hospitalized for at least three days. Respondents were selected using an accidental sampling technique. Data were collected using a SERVQUAL-based questionnaire with a Likert scale and analyzed using univariate and bivariate analysis with the Chi-square test at a significance level of 0.05. The results showed that the majority of respondents were satisfied with nursing services (80%). Bivariate analysis indicated significant relationships between the tangible (p=0.033), reliability (p=0.049), and assurance (p=0.040) dimensions and pediatric patient satisfaction. However, responsiveness and empathy dimensions were not statistically associated with patient satisfaction (p>0.05). In conclusion, nursing service quality is associated with pediatric patient satisfaction in several SERVQUAL dimensions, particularly tangible, reliability, and assurance. Continuous improvement in nursing service quality is necessary to enhance satisfaction among pediatric patients and their families in hospital settings.
Abstract:This study aims to determine and analyze the influence of the Theory of Planned Behavior and Financial Literacy on the Intensity of E-Wallet Usage among university students. This research employs a quantitative method. Data…
ata were collected through the distribution of questionnaires to 88 students of the Faculty of Economics and Business at Gorontalo State University and analyzed using SPSS version 25 by conducting validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, and F-test. The results show that: (1) the Theory of Planned Behavior has a positive and significant effect on the Intensity of E-Wallet Usage, (2) Financial Literacy has a positive and significant effect on the Intensity of E-Wallet Usage, and (3) both variables simultaneously exert a significant influence. These findings indicate that behavior in using e-wallets is influenced by psychological elements and financial literacy skills Both factors play a crucial role in shaping smart, effective, and responsible digital financial behavior in today's era.
Abstract:This study aims to analyze the effect of workload, multiple role conflict, and work stress on job satisfaction and their impact on the performance of female employees (nurses) at Permata Pamulang Hospital. The background…
of this research is based on the hospital’s unmet performance targets, high nursing workloads, the dominance of female employees, and the emergence of conflicts between work demands and family responsibilities that potentially increase stress and reduce job satisfaction. This research adopts a quantitative approach using a survey method. The population consists of all female employees (nurses) at Permata Pamulang Hospital, with a saturated sampling technique. Data were collected through questionnaires using a Likert scale and analyzed using path analysis to examine both direct and indirect relationships among variables. The results indicate that workload, multiple role conflict, and work stress have a significant effect on job satisfaction. Furthermore, job satisfaction has a significant effect on employee performance and acts as an intervening variable in the relationship between workload, multiple role conflict, and work stress on performance. These findings suggest that improving nurses’ performance can be achieved through proportional workload management, reducing multiple role conflicts, and controlling work stress to enhance job satisfaction. This study is expected to provide managerial insights for hospital management in formulating human resource policies that emphasize work-life balance and employee well- being.
Abstract:This study aims to analyze the influence of work culture, workload, and work stress on job satisfaction and their impact on employee performance at PT Bank OCBC Space BSD Tangerang. The background of this research is based…
ed on fluctuations in employee performance, suboptimal attendance levels, and inconsistent achievement of KPIs and service levels, which are presumed to be influenced by internal human resource factors. This research adopts a quantitative approach using a survey method. The population consists of all employees of PT Bank OCBC Space BSD Tangerang, with the sampling technique employing a census method. Data were collected through questionnaires using a Likert scale and analyzed using path analysis to examine both direct and indirect relationships among variables. The results indicate that work culture, workload, and work stress have a significant effect on job satisfaction. Furthermore, job satisfaction has a significant influence on employee performance and acts as an intervening variable in the relationship between work culture, workload, and work stress on employee performance. These findings suggest that improving employee performance can be achieved through the development of a positive work culture, proportional workload management, and effective control of work stress. This study is expected to provide managerial insights for formulating human resource management policies oriented toward enhancing job satisfaction and employee performance.
Abstract:This study examines the digitalization of agriculture and its implications for food security in South Sulawesi, focusing on structural challenges, policy responses, and pathways toward sustainable self-sufficiency. Despite…
te relatively stable rice production, food security in the province remains vulnerable to climate variability, irrigation constraints, fragmented distribution systems, and uneven digital integration. Using a mixed-method approach that combines quantitative survey data and qualitative policy analysis, this research evaluates the relationship between digital adoption and farmer performance. The findings indicate that farmers utilizing digital tools demonstrate higher production stability, stronger market price awareness, and better planting planning accuracy compared to non-digital farmers. However, digital literacy gaps and limited institutional coordination constrain broader system transformation. Policy responses remain largely reactive and sectorally fragmented. The study proposes a Digital-Sustainable Self-Sufficiency Framework that integrates digital infrastructure expansion, smart irrigation governance, supply chain monitoring, and inter-agency coordination. The findings suggest that digitalization should be positioned not merely as technological adoption but as a governance transformation mechanism to strengthen adaptive capacity, enhance coordination, and achieve resilient and sustainable food security.
Abstract:This study was conducted to analyse profitability ratios as a measure of financial performance at PT Malindo Feedmill Tbk (MAIN) for the period 2021-2024. The animal feed industry faces challenges of high production costs,…
s, ranging from 85-90%, as well as dependence on unstable imported raw materials. The research method used is quantitative descriptive with purposive sampling techniques on the company's consolidated financial statements. The indicators used to analyse the data include Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). In 2022, net profit fell sharply by 57% to RP 27 billion due to production cost pressures. However, in 2024, the company managed to recover with a net profit of RP 489.8 billion. This unique finding shows an increase in Return on Assets (ROA) of 9.10% in 2024 despite a decline in assets. This shows that management has succeeded in eliminating unproductive assets and optimising production efficiency. The effectiveness of cost transformation and the company's operational resilience to market fluctuations are reflected in a Return on Equity (ROE) of 18.61% at the end of the period.
Abstract:This study is motivated by the intensifying competition in Indonesia's banking industry amid digital transformation and growing global economic mobility. In such a context, product innovation becomes a crucial strategy to…
o strengthen a bank's competitive position. PT Bank Woori Saudara Indonesia 1906 Tbk introduced the WiGo Savings product, specifically designed for South Korean citizens who plan to live or work in Indonesia through a pre-account opening scheme. This research aims to analyze the role of WiGo Savings in enhancing the bank's competitiveness, particularly in terms of product differentiation and the potential strengthening of low-cost funds (CASA). The study employs a qualitative descriptive approach with a case study method, using literature review and secondary data analysis from bank reports, media publications, and academic references related to banking innovation. The findings indicate that the pre-arrival account opening mechanism reduces administrative barriers, accelerates service activation, and creates early customer engagement. The product also shows the potential to increase CASA composition, leading to lower cost of funds and greater flexibility in credit pricing. Furthermore, WiGo enhances product differentiation and institutional branding as a bank responsive to cross-border transaction needs. However, its effectiveness depends on successful market education, cross-jurisdiction regulatory compliance, and technological system integration.
Abstract:This study aims to examine the effect of unemployment, per capita income, life expectancy, and education level on the Human Development Index (HDI) in Pangkep Regency. This research employed a quantitative method with an…
associative approach. The data used in this study were secondary data in the form of time-series data from 2015 to 2024, collected through documentation. The data were analyzed using multiple linear regression analysis with the assistance of SPSS version 25. The results indicate that unemployment has a negative but not significant effect on the Human Development Index, with a t-value of -1.166 and a significance value of 0.271, which is greater than 0.05. Per capita income has a positive and significant effect on the Human Development Index, with a t-value of 4.055 and a significance value of 0.002, which is less than 0.05. Life expectancy has a significant effect on the Human Development Index, with a t-value of -5.699 and a significance value of < 0.001, which is less than 0.05. Meanwhile, the level of education has a positive and significant effect on the Human Development Index, with a t-value of 4.395 and a significance value of 0.001, which is less than 0.05. These findings indicate that per capita income and education level play an important role in improving the Human Development Index in Pangkep Regency, while unemployment does not have a significant effect on HDI.