Rumah E-Journal Citakonsultindo (CV. CITA UTILITAS UTAMA)
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The Effect Of Liquidity, Dividend Policy, Profitability, And Company Size On The Value Of Manufacturing Companies Listed In The Jakarta Islamic Index (JII) Year (2020–2024)
No full textThis study aims to analyze the influence of liquidity, dividend policy, profitability, and company size on company value in manufacturing companies listed in the Jakarta Islamic Index (JII) in 2020-2024. In this study, a quantitative method was used and the analysis method used was multiple regression of panel data with the help of the eviews program 12. The data of this study is secondary data. The data collection technique uses financial statements registered on the IDX website with purposive sampling techniques. The results of the study show that it partially shows that liquidity (X1) partially has no effect on the company's value (Y), this is proven by the company's value of 0.1503 > 0.05. The dividend policy (X2) partially has no effect on the company's value (Y), this is evidenced by showing the company's value of 0.1693 > 0.05. Profitability (X3) partially affects the value of the company (Y), this is proven to show a probability value of 0.0010 < 0.05. The size of the company (X4) partially affects the value of the company (Y), this is proven by showing a probability value of 0.0074 < 0.05. The results of simultaneous hypothesis testing showed that liquidity, dividend policy, profitability and company size had an influence on the company's value
Validating the Social Dimension of the Village Index in Supporting Village Tourism Development: A Confirmatory Factor Analysis
No full textThis study aims to validate the social dimension of the Village Index in supporting village tourism development using Confirmatory Factor Analysis (CFA). The social dimension is essential for village tourism, as tourism activities depend on community participation, social cohesion, security, and the availability of community facilities. This research employs a quantitative confirmatory approach using secondary data derived from the Village Index. The population consists of 285 villages in Kerinci Regency, and a total sampling (census) technique is applied. The results show that the correlation between community activities and community facilities is very strong (r = 0.875), indicating a close interrelationship between social engagement and social infrastructure. These findings confirm that the social dimension of the Village Index is a valid and reliable framework for assessing social readiness in village tourism development. The study provides an empirically validated measurement model and offers policy-relevant insights for strengthening sustainable village tourism aligned with the Sustainable Development Goals (SDGs), particularly SDG 8, SDG 11, and SDG 16
The Influence Of Educational Background, Courtesy Personality And Internal Control On The Quality Of Financial Statements (Study on Islamic Boarding Schools of West Tanjung Jabung Regency)
No full textThis research is motivated by the phenomenon that most Islamic boarding schools in Tanjung Jabung Barat Regency still use simple financial records that have not referred to the Islamic Boarding School Accounting Guidelines. This poses challenges in producing quality, accountable, and standard financial reports. Factors that are suspected to affect the quality of financial statements include educational background, courtesy personality, and internal control. This type of research is quantitative research with a field approach. Primary data was obtained through the distribution of questionnaires to 31 respondents, namely administrators and treasurers at eight Islamic boarding schools in West Tanjung Jabung Regency. Data analysis uses multiple linear regression with the help of SPSS applications. The results of the study show that partially educational background and courtesy personality have no effect on the quality of financial statements. On the other hand, internal control affects the quality of financial statements. Simultaneously, educational background, courtesy personality and internal control have no effect on the quality of financial statements
Systematic Literature Review of Intellectual Capital in State-Owned Enterprises (BUMN)
Full text linkThis study aims to systematically review the literature on Intellectual Capital (IC) within the context of State-Owned Enterprises (SOEs) during the period of 2020 to 2025. Using a Systematic Literature Review (SLR) approach based on the PRISMA protocol, this article analyzes 30 indexed scientific journals relevant to the topic of IC and SOEs. The analysis reveals that Human Capital Efficiency (HCE) is the most dominant IC component influencing organizational performance, followed by Capital Employed Efficiency (CEE). The reviewed studies also indicate a growing trend in the use of the Value Added Intellectual Coefficient (VAIC) model and the increasing integration of IC with aspects of corporate governance (GCG), corporate social responsibility (CSR), and environmental uncertainty. Indonesia is recorded as the country with the highest number of related publications, followed by China and Italy. Although publication trends showed a significant increase during 2021–2022, qualitative research and multidimensional approaches to Relational Capital remain limited. This study recommends further exploration through longitudinal methods and cross-country comparisons to broaden the understanding of IC management in the public sector
Strategies To Enhance Customer Satisfaction With The Quality Of Beef Meatball Products At Bakso Robin Panjer
Full text linkThis study analyzes a significant sales decline of 20–30% for beef bakso at Bakso Robin Panjer, a direct consequence of intense market competition. The primary objective is to formulate an effective product quality improvement strategy utilizing the Quality Function Deployment (QFD) methodology. QFD, a framework applicable to address sales decline, was instrumental in identifying the critical quality attributes for subsequent evaluation and enhancement to ensure consumer satisfaction. This research identified 10 attributes influencing consumer satisfaction, namely: color, appearance, size, portion, shape, temperature, texture, aroma, taste, and doneness level. Based on a survey of 97 consumers, while all 10 quality attributes were rated as highly important, the satisfaction analysis uncovered a significant performance gap. Specifically, the sensory attributes of aroma (satisfaction score 3.79; improvement ratio 1.32), taste (3.86; improvement ratio 1.30), and texture (4.21; improvement ratio 1.19) were identified as the highest priorities for intervention due to their comparatively low satisfaction ratings. The subsequent House of Quality (HoQ) matrix analysis concluded that the technical strategy must be concentrated on four critically important process parameters: boiling (relative importance 22.4%), dough mixing (20.2%), meatball forming (16%), and raw material procurement (11.5%). The resulting strategic recommendations include dough reformulation by increasing the meat-to-filler ratio and incorporating aromatic spices, standardization of the boiling temperature to ensure consistent broth quality and doneness, and the utilization of a forming machine to guarantee product shape and texture consistency. These targeted interventions are projected to restore the company's competitiveness and maximize overall consumer satisfaction
The Influence Of Distribution Channels In Increasing Sales Volume At PT Avian Tbk
Full text linkThis research has the main objective of analyzing the influence of distribution channels in increasing sales volume at PT Avian TBK, marketing channel efficiency and marketing channel reach. The focus of this research is to understand how each of these factors contributes to sales volume. This research uses a survey method to collect data in the field, where the research location is chosen purposively, namely based on certain considerations that are relevant to the research topic. Sampling was carried out using the Slovin formula, which aims to determine the number of samples proportional to the population level. From the calculation results, the sample used in this research consisted of 179 respondents, all of whom were avian paint business actors who were the object of research. To analyze the data collected. The results of this research shows that of the two, marketing channel efficiency has significant and real influence on the sales volume of avian paint. Apart from the efficiency of marketing channels, the reach of marketing channels also influences the sales volume of avian pain
Financial Bootstrapping Strategies in an Indonesian Edutech Startup: Transitioning from Non-Profit to Profit Orientation
Full text linkThis study Analyses the business performance and financial structure dynamics of Neuversity, an Edutech entity in Yogyakarta, Indonesia, during its strategic transition from a non-profit foundation (Yayasan) to a profit-oriented corporation (PT). The research evaluates the effectiveness of financial bootstrapping strategies in maintaining sustainability after the cessation of external grant funding. Method: Using a descriptive quantitative approach with a case study method, this research nalyses financial data from the third quarter (Q3) of 2025. The study focuses on Working Capital Management and Spontaneous Financing ratios. Results: The findings indicate that the company successfully pivoted to a B2B model. However, regarding Working Capital Management, the company faces liquidity constraints despite high profits, evidenced by a low Collection Rate of 44.5%. Conversely, the Financial Bootstrapping strategy proved effective, evidenced by an 18.1% ratio of spontaneous financing to total assets and a 56.6% cost reduction during low-revenue periods. Conclusion: While financial bootstrapping successfully secured operational sustainability without interest-bearing debt, long-term stability requires stricter liquidity discipline through better Working Capital Management
Decoding Phonological Hurdles: An In-depth Study of Alveolar and Velar-Alveolar Consonant Cluster Mispronunciations among SMA PERSADA Lampung Students
No full textEnglish, as a global language, is widely taught in Indonesia from elementary to high school. However, Indonesian learners often experience difficulties in mastering English pronunciation, particularly in producing consonant clusters, which are uncommon in Indonesian. This study investigates mispronunciations of velar and velar–alveolar consonant clusters occurring at the end of English words and identifies the causes of these errors.The study employed audio recordings as the primary data collection method. Five senior high school students from Persada Senior High School, Bandar Lampung, whose first language is Indonesian, participated in the research. The participants were asked to read sentence-based materials taken from their English learning modules. Data were collected over three meetings, resulting in 250 pronunciation tokens (5 respondents × 25 English words).The findings reveal frequent pronunciation errors involving alveolar–alveolar and velar–alveolar consonant clusters in word-final positions. Two main types of errors were identified. The first is interlingual interference, where Indonesian phonological rules influence English pronunciation. This includes the deletion of final consonants in clusters (e.g., the omission of [d] in kind), devoicing of voiced consonants, the insertion of schwa [ə] between consonants, and consonant substitution to simplify articulation. The second type is intralingual error, which results from overgeneralization or improper combination of English pronunciation rules. These findings suggest that both native language interference and limited mastery of English phonological rules contribute to consonant cluster mispronunciation among Indonesian learners
Conflict Resolution of the 288 Movement in Indonesia: Searching for Causes, and Actors
No full textThis study examines the 288 Action Movement in Indonesia, tracing the roots of the conflict, actors, and objectives through digital-based qualitative methods and NVivo analysis. The conflict was triggered by the issue of salary increases for members of the House of Representatives, which sparked widespread demands and revolutionary narratives. Key actors included civil society (citizen actions), students, workers, and those calling for action. The analysis shows an imbalance between legal guarantees and security practices, where public criticism is often considered a threat. Using Galtung's framework, the conflict resolution model identifies the dominance of Negative Peace (N), which focuses only on the elimination of direct violence. The model concludes that the government has not fully implemented Positive Peace (P)—the elimination of Structural Violence—a condition that risks repeating the events of the 1998 Reformation. The results recommend the need for a more dialogical and sustainable resolution model
Integrating Social Emotional Intelligence into Project-Based Learning: Enhancing Web Programming Competencies in Vocational Education
No full textThe rapid evolution of the digital industry demands that vocational education graduates possess not only technical proficiency but also robust social-emotional competencies. However, a critical disparity exists in current vocational pedagogy, where technical instruction often overlooks the collaborative and emotional skills vital for the modern workforce. This study investigates the efficacy of integrating Social Emotional Intelligence (SEI) into Project-Based Learning (PjBL) to enhance web programming competencies at SMK Negeri 4 Bandung. Employing a quasi-experimental design with 70 students, data were collected via cognitive pretest-posttest assessments, SEI scales, and motivation questionnaires. The results revealed a statistically significant difference in learning outcomes (Sig. 0.010 < 0.05), with the experimental group achieving a moderate N-Gain of 0.62, substantially outperforming the control group's low N-Gain of 0.30. Furthermore, path analysis confirmed that SEI significantly influences learning motivation, which functions as a partial mediator for academic achievement. These findings contribute a novel pedagogical framework for vocational education, demonstrating that integrating emotional intelligence into technical training is essential for fostering holistic student development and professional readiness