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Pengaruh GPM, Ukuran Perusahaan Terhadap Nilai Perusahaan Sektor Teknologi Di Bursa Efek Indonesia Periode 2021 – 2024 Saindri, Fina; Lestari, Tri
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.193

Abstract

The rapid development of Indonesia’s technology sector has intensified competition, making firm value increasingly dependent on profitability and structural characteristics. While profitability and firm size are often viewed as key drivers of value, prior findings in emerging markets remain inconclusive. This study investigates the influence of Gross Profit Margin and Firm Size on the value of technology companies listed on the Indonesia Stock Exchange from 2021 to 2024. Using a quantitative approach, purposive sampling identified twenty-six firms that consistently published financial reports during the observation period. Quantile regression was employed to overcome the limitations of classical regression and to capture variations across different firm value levels. The results indicate that profitability plays a stronger role in enhancing firm value among companies with medium to high market positions, whereas firm size tends to exert a negative effect on firms with relatively lower valuations. These findings suggest that market participants in the Indonesian technology sector respond more to profitability than to scale. The novelty of this research lies in applying quantile regression within the Indonesian technology sector, offering a nuanced perspective on heterogeneous effects often overlooked in conventional analyses
Pengaruh Literasi Keuangan dan Sikap Keuangan Terhadap Perilaku Pengelolaan Keuangan Karyawan PT Nusantara Card Semesta Kemanggisan Putri, Nurhaliza Amalia; Lestari, Tri
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 1 (2025): Desember 2025 - Februari 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i1.199

Abstract

This research was conducted at PT Nusantara Card Semesta Kemanggisan with the aim of analyzing the influence of financial literacy (X1) and financial attitudes (X2) on the financial management behavior (Y) of card division employees at PT Nusantara Card Semesta Kemanggisan. Data were collected through a survey of 72 card division employees using a questionnaire with a non-probability sampling technique using saturated samples. The method used in this research is a quantitative approach using IBM SPSS Statistic V. 26 software. The results of the study concluded that: 1) Financial literacy (X1) has a partial effect on financial management behavior (Y). 2) Financial attitudes (X2) have a partial effect on financial management behavior (Y). 3) Financial literacy (X1) and financial attitudes (X2) have a simultaneous effect on financial management behavior (Y) of card division employees at PT Nusantara Card Semesta Kemanggisan.
Pengaruh Green Product Dan Green Advertising Terhadap Keputusan Pembelian Fore Coffee Wilayah Jakarta Barat Hasanah, Uswatun; Lestari, Tri
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.212

Abstract

The ever-increasing accumulation of waste each year has created a concerning condition for the planet. Consequently, many companies have adopted sustainability principles in their business operations. Fore Coffee is one such business that implements green marketing as a core principle. This research aims to determine whether green products and green advertising have a positive and significant influence on purchasing decisions, both partially and simultaneously. This study utilized questionnaires and documentation to collect the necessary data. The results of this research indicate that green products and green advertising have a positive and significant effect on purchasing decisions, both partially and simultaneously. This is evidenced by the green product variable yielding a t-value of 8.014, which is greater than the t-table value of 1.984, with a significance level of 0.000 < 0.05. Similarly, green advertising also shows a positive and significant influence on purchasing decisions. This is demonstrated by its t-value of 6.835, which is greater than the t-table value of 1.984, and a significance level of 0.000 (< 0.05). The simultaneous test also reveals that green products and green advertising jointly have a positive and significant influence on purchasing decisions, with a calculated F-value of 39.891, which is greater than the F-table value of 3.09
Pengukuran Kinerja Pegawai Tata Usaha Berbasis Key Performance Indicator Pada Direktorat Kelaikudaraan Dan Pengoperasian Pesawat Udara Firman, Feri; Lestari, Tri
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 1 (2025): Desember 2025 - Februari 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i1.217

Abstract

That the quality of employee performance in each agency is the heart to determine whether or not the wheels of the organization run, so in this study aims to measure the extent to which the level of performance of employees of the DKPPU Office Administration Section to be able to periodically evaluate employees so that they can carry out their duties as well as possible. The method used in studying the performance of employees of the DKPPU Office Administration Section uses a non-statistical quantitative research method, namely a research approach that uses numerical analysis and statistical data, but because it is non-statistical, it still uses descriptive analysis on one research variable, namely performance based on key performance indicators with indicators as a tool in measuring the level of employee performance based on Permenpan 6 of 2022. The purpose of this study is to measure the level of employee performance in the DKPPU Office Administration Section as well as material for evaluating employee performance improvements. From the results of the study there are two indicators used, namely the main work results and work behavior, based on the measurement results, the main work results score is 8.88 and work behavior is 8.54 and the total score is 8.71 after being converted into a work predicate, the results of the DKPPU Office Administration employee performance measurement have a Good work predicate.
Pengaruh Attitude Towards Platfrom Shopee Dan Electronic Word Of Mouth (E-Wom) Terhadap Minat Beli Generasi Z Salsabila, Nabila; Lestari, Tri
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 1 (2025): Desember 2025 - Februari 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i1.223

Abstract

 The development of digital technology has changed people's consumption patterns, especially among Generation Z who were born and raised in the digital era. E-commerce is one of the fastest growing sectors, with Shopee being one of the most popular platforms in Indonesia. However, there is still a gap in understanding how attitude towards the platform and electronic word of mouth (e-WOM) affect Generation Z's purchase intention. This study aims to analyze the influence of attitude towards the Shopee platform and e-WOM on Generation Z's purchase intention. The method used in this research is a survey by distributing questionnaires to 80 respondents who are active Shopee users. The data collected was analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method to test the relationship between variables. The results showed that a positive attitude towards the Shopee platform had a significant effect on purchase intention, with a T-statistic value of 3,764 and a P-value of 0.000. In addition, e-WOM also has a positive and significant effect on purchase intention, with a T-statistic of 2.497 and a P-value of 0.013. Simultaneously, these two variables explain 27.3% of the variation in Generation Z's purchase intention. These findings provide important implications for Shopee managers to continuously improve user experience and utilize e-WOM as a marketing strategy.
Pengaruh Budaya Organisasi Dan Pengembangan Sumber Daya Manusia Terhadap Kinerja Pegawai Pada Lembaga Penyiaran Publik TVRI Imania, Syella; Lestari, Tri
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.229

Abstract

This research aims to determine the effect of Organizational Culture (X1) and Human Resource Development (X2) on Employee Performance (Y) at the Public Broadcasting Institution of the Republic of Indonesia in Central Jakarta, specifically in the Human Resources department. The method used is a quantitative approach with a saturated sampling technique, involving 40 respondents. Data collection was conducted through the distribution of questionnaires, and data analysis was performed using multiple linear regression with the aid of IBM SPSS Statistics 29 software. The results of the study indicate that organizational culture has a positive but not significant effect on employee performance, as shown by a coefficient value of 0.223 and a significance value of 0.058 > 0.05. Conversely, human resource development has a positive and significant effect on employee performance with a coefficient value of 0.807 and a significance of 0.001 (< 0.05). Simultaneously, organizational culture and human resource development have a positive and significant effect on employee performance, indicated by an F-value of 14.603 and a significance of 0.001 < 0.05. The conclusion of this study is that human resource development plays an important role in improving employee performance, although organizational culture has not shown a significant individual effect.
Pengaruh Lingkungan Kerja Dan Motivasi Kerja Terhadap Disiplin Kerja Pegawai Badan Pengembangan Sumber Daya Manusia Industri Solihat, Sarah Annisa; Lestari, Tri
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.230

Abstract

This study aims to analyze the effect of work environment (X1) and work motivation (X2) on employee work discipline (Y) in the General Division of the Industrial Human Resource Development Agency. The research used a quantitative approach with a survey method involving 42 respondents. Data were processed using SPSS version 26. The results of the partial test (t-test) show that the work environment (X1) has a positive and significant effect on work discipline, with a t-value of 2.449 greater than the t-table value of 2.023, and a significance level of 0.019 < 0.05. Meanwhile, work motivation (X2) does not have a significant effect on work discipline, as indicated by a t-value of -0.432 which is less than the t-table value of 2.023, and a significance level of 0.668 > 0.05. Simultaneously, the F-test results show that the work environment and work motivation together have a significant effect on work discipline, with an F-value of 3.348 greater than the F-table value of 3.24, and a significance level of 0.001 < 0.05. This study concludes that improvement in employee work discipline is more influenced by a conducive work environment than by work motivation. Keywords: work environment, work motivation, employee work discipline
Pengaruh Pelatihan Dan Motivasi Kerja Terhadap Kinerja Karyawan Pada Hotel Xyz Kasih, Cika Sentosa; Lestari, Tri
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 1 (2025): Desember 2025 - Februari 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i1.236

Abstract

- Employee performance is one of the key factors determining organizational success, especially in the hospitality industry where service quality is crucial. The phenomenon at Hotel XYZ indicates performance issues such as task delays, lack of initiative, and varying work enthusiasm. This study aims to analyze the effect of training and work motivation on employee performance at Hotel XYZ. The research employed a quantitative approach with a descriptive-verificative method. A sample of 120 respondents was obtained using simple random sampling from a population of 172 employees. Data were collected through Likert-scale questionnaires and processed using SPSS version 27. Validity and reliability tests confirmed that the research instruments were appropriate. Multiple linear regression analysis produced the equation Y = 12.314 + 0.421X1 + 0.538X2. The t-test results indicated that both training and work motivation have a positive and significant effect on employee performance individually. The F-test result confirmed a simultaneous significant effect. The coefficient of determination (R²) of 0.389 indicated that 38.9% of employee performance variation was explained by training and motivation, while 61.1% was influenced by other factors outside this research.
Determinants of Household Energy Poverty Status in Eastern Indonesia: A Multinomial Logistic Regression Analysis Lestari, Tri; W. Risqilla, Geffanio Ardasya; A. Garin, Fansza; Panjawa, Jihad Lukis; Islami, Fitrah Sari
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 20 No 2 (2025): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v20i2.2025.pp424-440

Abstract

Energy poverty is a complex, multidimensional issue that can hinder sustainable development in many developing nations, including Indonesia. Although the national electrification ratio has improved, gaps in energy access remain, particularly in eastern regions with limited infrastructure. Most prior studies have focused on national trends or developed areas, often relying on single indicators, leaving little detailed analysis for eastern provinces using multidimensional measures and severity levels. This study examines factors influencing household energy poverty in Papua Pegunungan, Papua Tengah, Papua Selatan, and Nusa Tenggara Timur. Data come from the March 2024 Susenas survey, covering 22,989 households. Energy poverty is classified into three levels, and multinomial logistic regression is applied to assess how household characteristics affect the probability of belonging to each level. Findings show that housing size, settlement type (rural/urban), household head’s age, and non-food spending significantly affect energy poverty status. In contrast, education, household size, and household head’s sex have no significant effect. These results point to the need for policies that expand equitable energy infrastructure, improve housing conditions, and ensure affordable, adequate energy access across eastern Indonesia.
INTEGRATED REPORTING DISCLOSURE QUALITY: EVIDENCE FROM EMERGING ASIAN BANKING Rossa, Prisilla; Lestari, Tri
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.27935

Abstract

Integrated Reporting (IR) integrates financial and non-financial information to enhance accountability and sustainable value creation. In Emerging Asia, however, IR is mostly voluntary, which results in inconsistent and low-quality practices. This study examined the determinants of Integrated Reporting Disclosure Quality (IRDQ) across 76 publicly listed banks in Indonesia, Malaysia, India, China, Vietnam, Thailand, and the Philippines from 2020 to 2023. Using panel data regression, it assessed the effects of ESG disclosure, board independence, leverage, and firm size on IRDQ. The findings revealed that ESG disclosure had a significant positive effect on IRDQ, suggesting that greater ESG transparency enhanced disclosure quality. Conversely, board independence, leverage, and firm size were not significantly associated with IRDQ. Given the voluntary nature of IR in Emerging Asian banking, the results underscore the importance of institutionalizing ESG frameworks. This study provides policy and managerial implications for fostering credible and sustainable reporting in regional banking firms.
Co-Authors A. Garin, Fansza Abdul Rohman Abe, Tuska Absi, Mahefal Ade Irma Suryani Ade Novi Nurul Ihsani Agus Fitrianto, Agus Agustin, Nadilla R. Ahmad Syazili Ahmad, Gatot Nizar Aimie Sulaiman Aini, Sitti Nurul Ajijah, Ratna Akhiroh, Mazroatul Akhrizal, Nazwa Akhsanitaqwim, Yochidamai Albidayah, Rangga Rayhan Alfita, Alya Kanaya Alvionita, Devi Amadea, Talitha Daffa Amalliah, Mifta Ana Feronika Andriyaningsih, Ayu Anita Lie Anthony Wijaya Apdas Apdas, Apdas Apriyadi, Rion Aras, Rezty Amalia Arianto, Aris Arief Rahman Hakim Armeinanto, Herlina Arne Huzaimah Arrohman, Donny Auliya Asfah , Indrawati Asriani, Ernia T. Aulia Rahmah Aulia Silva, Lisma Aulia, Sipa Azmi, Haryuni Azzahra, Chindy Zaliva Azzahra, Nabila Baehaqi Balqisz Maritza, Siti Basannang , Siti Mariani Bayu Sinta, Tunjung Bintal Amin Birohmatin, Salimna Birowo, Anandito Boedi Setiawan Cahyadi, Willy Cahyaningtyas, Kania Chusnul Chotimah Cicilya, Jesicha Damaita, Iz Damayanti, Era Rizqi Daniel, Sai B. Dedi Damhudi Defni, - Deni Pratama Desvita S, Silvia Indah Desy Natalia Dewianawati, Dwi Dia D, Dito Septian Didy Sopandie Dina, Riska Zensi Djoko Widodo Dody Firmansyah Donny Khoirul Azis, Donny Khoirul Dwi Agus Setiawan Dwi Sudarno Putra Dwiny Meidelfi Dzakwan, M Sabiq Efrilia, Mega Efriyeldi, Efriyeldi Eka Helmalia, Dea Ekawati Ekawati Elisabeth Pratidhina Elmiah, Elmiah Elmira Siska Elyasarikh , Annisa Alvi Eni Karsiningsih Eries Dyah Mustikarini Erna Rochmawati, Erna Evinia Norenza Fadia, Hana’ Fadli Ilyas Fahira, Zasmika FAJAR SETIAWAN Fakha Sari, Nisya Putri Farisya Nurhaeni Fathoni Cahyono, Aryo Bima Fatimah Azzahra Fatmala, Siti Fatmawati, Riska Febriana, Mardhatillah Febriyani, Dini Febriyanti, Niken Feby Wulandari, Feby Fenika Wulani Fenti Suharti, Dede Ferryana, Ety Firman, Feri Fitriya, Hidayatul Gigih Ibnu Prayoga Gunawan, Didik Hafifah, Hayunur Hafiidhaturrahmah, Hafiidhaturrahmah Haironi, Rita Handayani, Sri Hanung Adi Nugroho Hardi Prasetiawan, Hardi Hartini, Endah Tri Haryadi - Hasanah, Koriatul Hastuti, Nunik Maya Helmi Yazid HENDRIETA FERIEKA, HENDRIETA Hendriyana, Faza Zahra Hepa Lestari Hermansyah, Agus Kichi Herwinarso Herwinarso . Hidayatullah, Putra Hikmawati, Lusi Hilaliyah, Tatu Hudaya, Yanuary Nurul Huriati, Putri Ibtisamah, Adrin Bilqis Igi Ardiyanto ika agustina Ilahi, Raihan Ridho Imam Junaris Iman Permana, Iman Imania, Syella Indra Jaya Irawan, Rini Larasati Irfan Achmad Musadat Irsalinda, Nursyiva Irsyad, Muhamad Irfani Aulia Iskandar I Islami, Fitrah Sari Islami, Moch Zihad Islami, Sesa Diah Isnain, Ilham Iwan Tri Riyadi Yanto, Iwan Tri Riyadi Iz Damaita Izzati , Nurul Jane Koswojo Jihad Lukis Panjawa Juliani Pudjowati Julianti, Susi Kaila, Azizah apriliani putri Karona Cahya Susena Kartika Kartika Kasih, Cika Sentosa Kencana, Yuditia Arta Kesuma, Renaldy Rafif Khairunnisa, Difa Ifa Khalisah, Ariella Khanif, Akhmad Kholidah, Umi Kholifah, Reza Komang Sutawan Krisma Widi Wardani Kristiawan, Yeremia Kumalaratri, Denok Dwi Kurniasari, Diah Dwi Kusumawati, Dina Ari Lanny Hartanti Lara, Mila Kusuma Lestari, Wiwin Puji Lia Uzliawati Luthpiyatunnisa, Luthpiyatunnisa Maera Zasari Maharani , Nazwa Safira Malyani, Risti Maqfira, Rizka Marliana, Rina Maruru, Sonya Hermina Kusumaning Maryam, Siti Zanuba N. Maulida, Salma Nur Mawardi Meidinata, Istiqamah Meutia, Meutia Muhajir, As’aril Muhamad Irfani Aulia Irsyad Muhammad Alfillail Rasyiq Muhammad Syukur Muhammad Yasser Muharomah, Nur Fajrin Murwati Murwati Muthia, Alifasha Mutia, I.S Mutohar, Prim Masrohan Muyassaroh Muyassaroh N, Musri Iskandar Nabila , Salma Septia Nabila Fharellia Anjani Nadia Nadia Nendyah Roestijawati Ni'am, Ahmad Ulin Ningrum, Dwi Hanum Setiya Niswarni, Annisa Nor Kholidin Norenza, Evinia Novarianti, Shinta Novi Darmayanti Noviani, Elisabeth Prathidina Founda Novyandra Ilham Bahtera Nugraha, Andika Dwi Nunik Maya Nur Wahyu, Sintia Nurdina, Sastya Nurhaliza, Siti Oktaviani Nurmalasari, Virna Omega Raya Simarangkir, Omega Raya Pamungkas, Abdul Aziz Pane , Daniella Firstalina Panicara, Salsadila Parinduri, Sari Pasaribu, Andy Syahputra Pastike , Kanida Dwi Perdana, Roihan B. Pernantah, Piki Setri Pragandari Rosaliana, Septi Praja, Ratih Novita Pramadanta, Aqshal Prasetya, Slamet Puji Prasetyo, Safira H. Prastiya, Ragil Angga Pratama, Deni Purnama, Iput Purwadhi Purwadhi Purwati Purwati Putra, Dimas Widya B. Putra, Syafihadi Baiki Putri Andriani Putri, Alviani Rahmanda Putri, Nurhaliza Amalia Putri, Ragil Dian Purnama Qodri Santosa, Qodri Rabbani, Afghan Rachmawaty, Mia Raharjo, Sri Budi Rahayuningsih, Nimas A. Rahma, Siti Nur Rahma Nur Rahmadhani, Tania Rahmah, Fatya Rahmatika, Nurhuda Ramadhani, Ashriyah Ramadhani, Reza Rasyidah, - Rasyiq, Muhammad Alfillail Ratna Damayanti Ratna Santi, Ratna Reiska Primanisa Ridho, M. Syahrul Riswanti, Artika Yuwana Riwan Kusmiadi, Riwan Rohmadi Rohmadi Rosalina, Lina Rossa, Prisilla Rostiar Sitorus Rufti Puji Astuti Rusmayanti, Santi Rusydi Umar Safira, Gina Safitri, Lily Safitri, Wahyuni Saindri, Fina Salsabila, Nabila Salsabilah, Variski Nurazizah Samrotul Fikriyah Samuji, Samuji Santi R Saputra, Isramdhani Sari, Anggun Indah Sari, Desti Rupita Sari, Noor Lita Sari, Novia Eka Puspita Satria, Alif Sehati, Dewi Ulung Mangku Sekarwati, Khairina Setiawati, Erika Sabilla Atta Setiyowati, Ririn Setyaningtyas, Soffi Setyonugroho, Winny Silva, Lisma Aulia Sinta, Tunjung Bayu Sintho Wahyuning Ardie Sirait, Rowendy Tua Siswanto, Anwar Siswati, Endang Siti Khotimah Siti Nurlaela Sofiah, Lailia Farhatus Solihat, Sarah Annisa Sopiana, Maya SRI RAHAYU Sri Tutur Martaningsih Subagus Wahyuono Subroto, Rahmat Sugiarto, Toto Sugini Suharti, Dede Fenti Suharyanto Suharyanto Suharyanto Suhendra Sujono Sujono, Sujono Sukma, Fanni Sumarwan, Edi Supriatna, Mamat Surfa Yondri Surtikanthi, Nanda Dewi Susanto Susanto Sutisna, Ujang Sutiyono Suyipto Eko Pratomo Syahidah, Hannifah Syahputra Pasaribu, Andy Taher, Muhammad Dian Saputra Tamara, Meri Taqi, Muhamad Taru, Paulus TATI NURHAYATI Tito Irwanto, Tito Tri Hartini, Endah Trikoesoemaningtyas Tumangger, Mia Hafizah Ulta Rastryana Untung, Budijanto Uswatun Hasanah Utami, Sentagi Sesotya Utomo, Gilang Ari Widodo W. Risqilla, Geffanio Ardasya Wahyu Winata, Sugimin Wahyu, Sintia Nur Wahyuni, Isa Tri Waldi Romadhon Wati, Yenni Welly Mahardhika Wibawati, Prima Ayu Witono, Muhammad Karim Yani Restiani Widjaja, Yani Restiani Yasmin, Niken Dwiyulivia Yatim, Ab Aziz Mihd Yohanes Yohanes Yuberti Yudhi Wibowo, Yudhi Yuliana Yuliana yuliawati, eni Zahra, Aryfah Zaim, Mochamad Alwanun Zain, Nurdiana Zainal Abdi Zasmika Fahira Zebua, Iman Citra Ziyah, Salsabila Zulfani, Nur Agny