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 level of conformity of carbon emission disclosure based on Environmental Management Accounting (EMA) through the GRI 305 standard in companies included in the IDX LQ45 Low Carbon Leaders (LQ45LCL)…
Q45LCL) index during the period 2022–2024. The increasing global attention to Environmental, Social, and Governance (ESG) issues encourages companies to improve transparency in environmental reporting, particularly regarding carbon emissions. EMA plays an important role as an internal accounting system that provides environmental information used in sustainability reporting. However, variations in the quality of carbon emission disclosure among companies indicate that the implementation of EMA is not yet fully optimal. This research uses a quantitative descriptive approach by analyzing the level of disclosure conformity of GRI 305 indicators in sustainability reports of companies included in the IDX LQ45 Low Carbon Leaders index. The level of conformity is calculated by comparing the number of disclosed indicator criteria with the maximum number of criteria that should be disclosed. The classification of disclosure levels includes not applied, limited disclosure, partially applied, well applied, and fully applied. The results show that the level of carbon emission disclosure among companies varies across the observation period. Several companies demonstrate an increasing trend in disclosure, while others experience fluctuations or remain at a limited disclosure level. Overall, most companies fall within the partially applied category, indicating that carbon emission disclosure has not yet been comprehensively implemented according to the GRI 305 standards. These findings suggest that although companies in the LQ45LCL index are recognized as low-carbon leaders, improvements in the implementation of Environmental Management Accounting are still needed to enhance the transparency and completeness of carbon emission reporting.
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:The rapid expansion of the digital economy in Indonesia has significantly transformed business practices and, consequently, the landscape of business dispute resolution. This study presents a critical comparative analysis…
s of arbitration—particularly online arbitration—and conventional court litigation in resolving business disputes in post-digitalization Indonesia. The research focuses on two principal aspects: legal certainty and time efficiency. Using normative juridical analysis supported by relevant legal theories, including Progressive Legal Theory, Development Legal Theory, and Legal Convergence Theory, this study examines the adaptability of dispute resolution mechanisms within the framework of Law Number 30 of 1999 on Arbitration and Alternative Dispute Resolution and related regulations governing electronic court administration. The findings indicate that arbitration, especially through Online Dispute Resolution (ODR), offers greater procedural flexibility, shorter resolution time, and cost efficiency compared to conventional litigation, which remains burdened by rigid procedural stages, administrative complexity, and case backlogs. Digitalization has further enhanced arbitration efficiency by enabling electronic submission of documents, virtual hearings, and digital evidence examination. However, challenges persist, including technological infrastructure limitations, data security concerns, and the need for regulatory harmonization to ensure enforceability and equal legal legitimacy with court decisions. This study concludes that while digital arbitration demonstrates superior time efficiency and practical advantages, regulatory reform and institutional strengthening are essential to guarantee optimal legal certainty in Indonesia’s evolving digital business environment.
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: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.