Abstract:This study aims to analyze the effect of company size, Debt to Equity Ratio (DER), and Return on Equity (ROE) on the Dividend Payout Ratio (DPR) of food and beverage manufacturing companies listed on the Indonesia Stock…
Exchange (IDX) during the period 2019-2024. This research adopts a quantitative approach with multiple linear regression analysis processed using SPSS. The sample of the study consists of 18 companies that meet the purposive sampling criteria. The results show that company size has a positive and significant effect on the Dividend Payout Ratio. However, Debt to Equity Ratio and Return on Equity do not have a significant effect on Dividend Payout Ratio, either partially or simultaneously. These findings suggest that other factors, beyond company size, play a more significant role in influencing dividend policies in the food and beverage manufacturing sector in Indonesia.
Abstract:This study aims to explore and analyze the role of law enforcement in upholding privacy regulations as an effort to strengthen national resilience in the digital era, with a particular focus on the implementation of Law…
Number 27 of 2022 on Personal Data Protection (PDP Law). Employing a descriptive qualitative method based on a literature review, the research examines structural, technical, and institutional challenges in the enforcement of the PDP Law, including low levels of public digital literacy, the absence of comprehensive implementing regulations, and the lack of inter-agency integration. The findings reveal that weak law enforcement increases the risk of cyberattacks on critical infrastructure, diminishes public trust in digital services, and poses the potential for digital economic isolation. The study further highlights the importance of synergy among the government, private sector, civil society, and the media in developing an effective data protection system, supported by capacity-building for law enforcement officers, regulatory harmonization, and the adoption of AI-based legal technologies. Conceptually, successful law enforcement in digital privacy protection not only safeguards individual rights but also serves as a strategic foundation for national resilience.
Abstract:This research aims to determine the effect of the implementation of e-attendance on the discipline of State Civil Apparatus (ASN) at the Regional Personnel Agency of Gorontalo Province. This research uses a quantitative…
approach with a sample of 80 State Civil Apparatus members. The data types in this study are both primary and secondary. Data collection was done by distributing questionnaires to employees at the Regional Personnel Agency of Gorontalo Province. Data analysis was performed using simple linear regression analysis, with data processing conducted using SPSS 25. The results of this research show that e-attendance has a positive effect on the discipline of State Civil Apparatus in the Regional Personnel Agency of Gorontalo Province, with an R Square value of 0.608, meaning that 60.8% of ASN discipline is influenced by e-attendance, while the remaining 39.2% is influenced by variables not included in this study.
Abstract:This study aims to analyze how governance failure became a trigger for fraud in investment management at PT ASABRI. The research employs a literature study approach. The results indicate that fraud at PT ASABRI was driven…
n by the weak implementation of corporate governance principles, particularly in terms of transparency, accountability, and independence. In addition, violations of the prudential principle and weak internal controls led to investment decisions being made without adequate risk considerations and opened opportunities for collusion between internal and external parties of the company. The findings of this study emphasize that fraud is a direct consequence of governance system failure rather than merely the actions of individuals. Therefore, this study recommends the need for comprehensive governance reform through strengthening risk management, enhancing the transparency of investment reporting, and implementing independent oversight mechanisms to prevent similar cases in the future.
Abstract:This study aims to analyze the role of local government in responding to the influence of inflation and interest rates on gold prices at the Pegadaian Sungguminasa Branch, Gowa Regency. The data used in this research were…
e obtained from the period 2021 to 2023. The study employs a descriptive quantitative method with a case study approach at Pegadaian Sungguminasa Branch. Data were collected through documentation and interviews with relevant parties, including local government officials and Pegadaian management. The results show that fluctuations in inflation and interest rates have a significant effect on changes in gold prices. The local government plays an important role in maintaining economic stability through inflation control policies, improving financial literacy among the community, and collaborating with financial institutions such as Pegadaian to provide safe and productive investment access for the public. This research is expected to serve as a reference for local governments in formulating adaptive economic policies in response to macroeconomic dynamics, particularly those related to gold prices.
Abstract:Accelerating cultural heritage data collection in Serang City is a strategic step in efforts to preserve cultural heritage in accordance with the mandate of Law Number 11 of 2010 concerning Cultural Heritage and Government…
nt Regulation Number 1 of 2022 concerning National Registers and Cultural Heritage Preservation, which aims to provide accurate cultural heritage data as a basis for legal protection and preservation policies. Implementation is not optimal, as there are still suspected reserve objects (ODCB) that have not been officially determined. This research identifies the problem, namely, How is the Implementation of Accelerated Cultural Heritage Data Collection in Supporting Cultural Heritage Preservation in Serang City and what are the obstacles. This research uses authority theory and cultural heritage conservation theory as the basis for analysis. The research method used is empirical juridical with a qualitative descriptive approach through literature studies and interviews with related parties. The research results show that the acceleration of data collection has been carried out through activities to identify, verify, and record cultural heritage objects in the Dapobud system. This step, according to regulations, produces more accurate data, so that it can be immediately protected and preserved. However, implementation has not been optimal due to obstacles in the form of limited facilities and infrastructure, budget, human resources, constraints on the Dapobud system, lack of local government support, and community participation. The conclusion is that the implementation of accelerated data collection on cultural heritage in Serang City has made a positive contribution to conservation efforts, even though it still faces obstacles. Recommendations are addressed to the Serang City Government to strengthen budget support, increase human resource capacity, prepare supporting facilities, and encourage collaboration and community participation so that preservation can be sustainable.
Abstract:Unmet need refers to couples of reproductive age who wish to delay pregnancy or no longer desire children but are not using any contraceptive method. This study aimed to identify the relationship between knowledge, attitudes,…
udes, and husband’s support with the incidence of unmet need among couples of reproductive age in RW 07, Karunrung Village, Rappocini District, Makassar City. The research was conducted from August to September 2022 using a purposive sampling technique with a total of 110 respondents. Data were collected through a structured questionnaire and analyzed using the Chi-Square test with SPSS version 26, and the findings were presented in distribution tables with descriptive explanations. The results showed significant associations between knowledge (p = 0.026), attitudes (p = 0.000), and husband’s support (p = 0.000) with the incidence of unmet need among couples of reproductive age. These findings highlight the importance of strengthening health education efforts and increasing husband involvement to reduce unmet need among couples of reproductive age.
Abstract:Digital transformation has reshaped the marketing communication paradigm of the banking industry in Indonesia, encouraging financial institutions to adopt creative strategies to reach digital consumers. This study aims to…
o analyze the influence of content marketing, omnichannel marketing, and electronic word of mouth (eWOM) on purchase decisions through brand awareness in BCA’s public service advertisement “Don’t Know Kasih No!”. This banking security education campaign successfully garnered more than 100 million views through its unique storytelling approach, engaging audiovisual elements, and relevant humor, making it an interesting phenomenon to be examined scientifically. This research employs a descriptive quantitative method using the Structural Equation Modeling–Partial Least Square (SEM-PLS) approach. The research population consists of Indonesian individuals aged 17–40 years (Generation Z and Millennials) who are BCA customers and have been exposed to the “Don’t Know Kasih No.!” advertisement. The sample size was determined using Cochran’s formula, resulting in a minimum of 100 respondents, selected through purposive sampling. Data were collected using an online questionnaire developed based on a five-point Likert scale containing 47 statement items. Data analysis was conducted using SmartPLS 4.0 to evaluate validity, reliability, and structural hypothesis testing.
Abstract:This study aims to analyze the differences in the financial performance of PT MAP Boga Adiperkasa Tbk (MAPB) before and after the consumer boycott campaign in the 2022–2024 period. The boycott campaign triggered by global…
bal geopolitical issues has an impact on the decline of the company's social legitimacy, thus affecting profitability and financial stability. The research method uses a descriptive quantitative approach through the analysis of annual financial statements processed using profitability ratios. The results show a significant downward trend in the entire profitability ratio from 2022 to 2024. In 2022, the entire ratio was in a positive condition, but declined sharply in 2023 and turned negative in 2024; NPM from 4.26% to −4.53%, ROA from 5.67% to −4.93%, ROE from 12.45% to −9.45%, and ROI from 8.37% to −4.87%. These findings indicate that boycott campaigns have a significant effect on declining profitability and show the loss of corporate social legitimacy in the eyes of the public according to the perspective of legitimacy theory.
Abstract:This study explores the relationship between business strategy, business performance, innovation, and competitive advantage and their impact on customer value for non-apparel textile SMEs in Indonesia. Using Structure Equational…
uational Modeling (SEM), it aims to understand how business strategy affects business performance and innovation and how business performance and innovation mediate the relationship between business strategy and competitive advantage. In addition, it investigates the role of competitive advantage as a mediator in increasing customer value.The results show that business strategy has a significant impact on business performance, innovation, and competitive advantage. Competitive advantage proved to be an important mediator in improving customer value. However, business performance and innovation are not always effective in mediating the relationship between business strategy and competitive advantage or customer value. The findings indicate that while business performance and innovation are important, they should be viewed as part of a more holistic approach to business strategy.This research concludes that companies should focus on strategies that integrate competitive advantage through various elements, such as innovation, product quality, and marketing. Good strategic planning and effective implementation are key to achieving and maintaining competitive advantage and increasing customer value. The findings provide important insights into the need for a holistic strategic approach to achieve long-term success in an increasingly competitive market.