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Firm Performance: A Panel Study on the Indonesian Food and Beverage Industry Michael, Michael; Widjaja, William; Simon, Febryanti
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.4888

Abstract

Purpose: This study aims to examine how human capital efficiency, structural capital, and capital employed affect the business performance of companies in Indonesia’s food and beverage sector. Methodology/approach: The research was conducted using secondary data collected from the financial statements of food and beverage companies listed on the Indonesia Stock Exchange for the years 2018-2022. The data analysis was carried out using panel data regression and hypothesis testing with EViews software version 12. Results and Findings: The results show that both human capital efficiency and structural capital have a significant impact on business performance. However, capital employed efficiency does not have a significant effect. Human and structural capital are found to contribute positively to innovation, productivity, and competitive advantage. Conclusions: This study shows that the efficiency of human resources has a positive effect on the performance of companies in the Indonesian food and beverage industry, while the efficiency of capital use is not significant, so it is important for companies and the government to focus on developing human resources, innovation, and more optimal capital management. Limitations: The study is limited to publicly listed food and beverage companies in Indonesia and relies solely on financial data, without incorporating qualitative or industry-specific operational factors. Contribution: This study makes a significant contribution to the field of strategic management and intellectual capital by providing empirical evidence that both human and structural capital are vital to business performance. It offers practical insights for company managers, policymakers, and researchers interested in enhancing firm value through human capital investment and capital efficiency.
The Tax Audit, Discrimination, and Machiavellianism in Indonesian Michael, Michael
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.4391

Abstract

Purpose: This study investigates the impact of tax audits and tax discrimination on tax evasion among MSMEs in Indonesia, with a particular focus on the moderating role of Machiavellianism. Methodology/approach: A quantitative survey was conducted with 170 MSME actors in Tangerang using structured questionnaires. Data were analyzed using CB-SEM with Mplus 8.0. A quantitative survey was conducted with 170 MSME actors in Tangerang using structured questionnaires. Respondents were selected purposively, and data were analyzed using CB-SEM with Mplus 8.0 to examine the influence of tax audits, tax discrimination, and Machiavellianism on tax evasion. Results/findings: Tax audits and tax discrimination significantly increase tax evasion, especially among individuals with high Machiavellian traits. These findings highlight the importance of fairness, ethical awareness, and psychological considerations in designing effective tax compliance strategies. Conclusion: Tax audits and discrimination can backfire and raise evasion risks among Machiavellian individuals, indicating the need for psychologically informed tax strategies. Limitations: The study's use of convenience sampling in a single location limits generalizability. Future research should explore broader regions. Practical implications include risk-based audits, ethics education, and improved tax official professionalism. Contribution: Theoretically, the study integrates psychological factors into MSME tax compliance. Practically, it promotes fair policies and ethical approaches to reduce evasion and strengthen trust in the tax system.
Training on Processing Used Cooking Oil into "Environmentally Friendly Bright" Candles in Makmur Jaya Hamlet, Sangkima Village: Pelatihan Pengolahan Minyak Jelantah Menjadi Lilin “Terang Ramah Lingkungan” di Dusun Makmur Jaya Desa Sangkima Nadzifah, Nauroh; Amalia Fauzia Rahma, Amalia; Putri, Resti Intan; Michael, Michael; Ambalinggi, Chrystofel; Wachyuni, Sucy; Ula, Siti Nikmatul; Aji, Bayu Purnama; Pratiwi, Anugrah; Shelomita, Shelomita; Kopalit, Dustin Hessel
ANDIL Mulawarman Journal of Community Engagement Vol. 3 No. 1 (2026): ANDIL Mulawarman J Comm Engag
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M), Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/andil.v3i1.3696

Abstract

The community outreach and hands-on training program for producing eco-friendly candles from used cooking oil was conducted in Makmur Jaya Hamlet, Sangkima Village, South Sangatta District, East Kutai Regency. This activity aimed to raise public awareness of the health and environmental risks of used cooking oil and to provide practical skills with economic value. The implementation method consisted of three main stages: preparation, socialization, and practical training. The socialization stage delivered information on the dangers of repeated use of cooking oil and the environmental pollution caused by improper disposal. The practical stage involved refining used cooking oil and producing candles using paraffin wax, crayons, and essential oils. The results indicated increased community knowledge, enthusiastic participation—particularly from PKK women’s groups—and successful technical outcomes in candle production. This program not only provided educational benefits but also opened opportunities for creative, environmentally friendly businesses. In conclusion, the activity effectively enhanced environmental awareness and offered a practical solution for sustainable used cooking oil management
Dampak Urbanisasi terhadap Kesehatan Mental di Perkotaan Indonesia dan Peran Intervensi Kefarmasian: Studi Literatur Prismawan, Deka; Michael, Michael
Jurnal Perkotaan Vol. 15 No. 1 (2023): Juni 2023
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/perkotaan.v15i1.5531

Abstract

Urbanisasi di Indonesia telah membawa perubahan signifikan dalam struktur sosial, ekonomi, dan lingkungan kota-kota besar, yang berdampak pada peningkatan prevalensi masalah kesehatan mental. Penelitian ini bertujuan untuk mengidentifikasi dampak urbanisasi terhadap kesehatan mental di perkotaan Indonesia dan mengevaluasi peran intervensi farmasi dalam mengatasi kondisi tersebut. Melalui metode pengulasan literatur, ditemukan bahwa faktor-faktor seperti kepadatan penduduk, lingkungan fisik yang buruk, dan ketimpangan sosial ekonomi berkontribusi terhadap meningkatnya masalah kesehatan mental seperti depresi, kecemasan, dan PTSD. Kelompok yang paling rentan adalah anak muda, wanita, dan masyarakat berpenghasilan rendah. Tantangan utama dalam layanan kesehatan mental mencakup rendahnya ketersediaan profesional kesehatan mental dan stigma sosial yang kuat. Apoteker memainkan peran kunci dalam pengelolaan terapi obat, deteksi dini, dan pendidikan pasien, serta membantu mengatasi stigma dan keterbatasan akses layanan kesehatan. Studi menunjukkan bahwa intervensi farmasi yang efektif, termasuk digitalisasi layanan kesehatan mental dan integrasi apoteker dalam tim kesehatan mental, dapat meningkatkan kualitas perawatan dan aksesibilitas layanan di perkotaan. Hasil penelitian ini diharapkan dapat memberikan perspektif akademik untuk penyesuaian kebijakan dan strategi efektif guna meningkatkan kualitas kesehatan mental di perkotaan Indonesia.
Pendampingan Teknis Pengelolaan Limbah Industri Batching Plant dan Asphalt Mixing Plant dalam Mendukung Penyediaan Material Konstruksi Beton Ribowo, Anggarani Budi; Susanti, Junita Eka; Kurniawan, Rahmat; Dwiyana, Putri Ayu; Saputra, Cahyo Agung; Prayogi, Galih Rio; Fitriana, Indri Rahmandhani; Hayati, Julita; Mardika, M Gilang Indra; Aprilia, Ayu Sinta; Khanza, Ayu Kamila; Michael, Michael; Yudi, Ahmad; Nadi, Muhammad Abi Berkah; Wirawan, Nugraha Bintang
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 3 (2026): Bulan Februari
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i3.1232

Abstract

Industri Batching Plant dan Asphalt Mixing Plant (AMP) berperan strategis dalam penyediaan material konstruksi, namun aktivitas operasionalnya menghasilkan limbah padat dan cair yang berpotensi mencemari lingkungan apabila tidak dikelola secara optimal. Sebagai upaya mendukung pengelolaan limbah yang berkelanjutan, tim dosen dan mahasiswa Program Studi Teknik Sipil Institut Teknologi Sumatera (ITERA) melaksanakan kegiatan Pengabdian kepada Masyarakat di Provinsi Lampung dengan fokus pada pendampingan identifikasi, pengolahan, dan pemanfaatan limbah industri sebagai bahan baku alternatif beton non-struktural ramah lingkungan. Metode kegiatan meliputi observasi lapangan untuk mengidentifikasi jenis dan volume limbah, pengambilan sampel sludge beton, sisa agregat, serta debu produksi AMP, pengujian karakteristik fisik material di laboratorium, dan perancangan variasi campuran beton dengan substitusi sebagian agregat menggunakan material limbah yang telah melalui proses pengeringan dan pengayakan. Evaluasi dilakukan melalui pengujian kuat tekan beton pada beberapa variasi komposisi limbah. Hasil menunjukkan bahwa pada komposisi limbah 20%–30%, beton non-struktural mampu mencapai kuat tekan rata-rata 12,73 MPa dan masih memenuhi persyaratan teknis untuk aplikasi seperti paving block dan elemen pracetak ringan. Namun, pada komposisi 75%, kuat tekan menurun signifikan menjadi 5,85 MPa. Dengan ketersediaan limbah sekitar 1–2 ton per minggu, pemanfaatan optimal pada kisaran 20%–30% berpotensi mendukung produksi beton non-struktural berkelanjutan serta penerapan prinsip ekonomi sirkular di sektor konstruksi.
Faktor-Faktor yang Mempengaruhi Keunggulan Bersaing UMKM Kuliner Michael, Michael; Hidayah, Nur
Jurnal Manajerial Dan Kewirausahaan Vol. 7 No. 4 (2025): Jurnal Manajerial dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/qsnexz43

Abstract

Tujuan dari penelitian ini adalah untuk melihat bagaimana inovasi, kualitas produk, dan penggunaan media sosial memengaruhi keunggulan bersaing pada usaha mikro, kecil, dan menengah (UMKM) di industri kuliner. Keberhasilan UMKM sangat penting dalam menghadapi tantangan pasar yang semakin kompetitif, terutama di era digital. Penelitian ini menggunakan pendekatan kuantitatif dengan menyebarkan kuesioner kepada pelaku UMKM kuliner. Sampel yang di dapat dari pengumpulan berjumlah 109 sampel. Pengaruh masing-masing variabel independen terhadap variabel dependen diukur melalui analisis data SEM degan aplikasi SmartPLS versi 4. Hasil penelitian menunjukkan hasil yang positif dan juga signifikan terhadap keunggulan bersaing. The purpose of this study is to see how innovation, product quality, and the use of social media affect the competitive advantage of micro, small, and medium enterprises (MSMEs) in the culinary industry. The success of MSMEs is very important in facing the challenges of an increasingly competitive market, especially in the digital era. This study uses a quantitative approach by distributing questionnaires to culinary MSME players. The samples obtained from the collection totaled 109 samples. The effect of each independent variable on the dependent variable is measured through SEM data analysis with the smartPLS Ver 4 application. The results showed positive and significant results on competitive advantage.
Co-Authors Adrian Adrian Adrian Adrian Adriana Aprilia Agus Iwan Kesuma Agustin, Julia Then Ahmad Yudi Aji Sofyan Effendi Aji, Bayu Purnama Alexander Wongkar Alexander, Ferdinand Morin Alfinna Mahya Ummati, Alfinna Mahya Alnikaromah, Sovi Amalia Fauzia Rahma, Amalia Ambalinggi, Chrystofel Amelia Setiawan Amrillah, Muhammad W. Amrizal Amrizal Andi Yanto Andinata, Reynaldi Andriawan Kustiawan Andry Yuliyanto Angel Angel Anggy Trisnadoli Anistia, Nida Antonius Singgih Setiawan Aprilia, Ayu Sinta Apriwelni, Siska Ardi Paminto Ardiansa Ardiansa Arfianty, Rani Ariani, Yovita Arie Pratania Putri Ary Setyawan Aryani, Marnida Astari, Lita Tri Auriyani, Wika Atro Auroka, Enjelica Ayudia Hardiyani Kiranaratri Baharuddin Baharuddin Balqis Balqis Bayzoni Bayzoni, Bayzoni Bobby Tumbelaka Bonifasius Belawan Br Simamora, Rusdiana Brient, Revendick Budi Ribowo, Anggarani Cahyasari, Dyah Cahyo Agung Saputra Chiuman, Linda Christine S.T. Kansil Condro Winarsih, Anita Lestari Condro, Anita Lestari Dalimunthe, Nisaul Fadilah Daniel Apdianto Herman Daniel Daniel Danniel, Danniel Darius Andana Haris Deka Prismawan Desmelati Desmelati Destiani, Dika P. Dewi Ratna Lestari Dewi Saraswati, Dewi Diana Lestari Dicky Pratama Dini Rizki Nanda Dinli, Dwi Yunisa Dio Alfiantara Santoso Djohan, Sjamsu Djoko Setyadi Edhi Sandra Edwin Destra Effendy, Dudy Ekaputra, Reza Asriandi Elsa, Jessica Charis Elvira Fitriyani Pakpahan Endang Sulastri Eric, Eric Ernawati Ernawati Fadillah Sabri Fajar, Mutiara Faninda, Sandra Fanna, Gibral Tariq Farisi, Ahmad Fath, Muhammad Thoriq Al Fatma Sri Wahyuni Febriyadi Fenny Chandra ferdinand fassa, ferdinand Ferry, Ferry Fitriana, Indri Rahmandhani Fransisca Elza Fransiska, Fioni Galih Rio Prayogi gasim, Gasim Ginting, Jusia Amanda Girsang, Ermi Gloria, Fransisca Gunawan, Jenifer Hadlen, Michelle Hamfri Djajadikerta Hartati, Ery Hartono, Eric Hartuti, Silvy Hasibuan, Gina Cynthia Raphita Helmi Maulana Ramadan Henryanto Wijaya Hermagasantos Zein Hia, elpin Putriani Hoki, Leony Husni Syahrudin I Putu Ellsa Sarassantika Ibnu Harris Ika Aulia Sabilla Ilpandari, Ilpandari Inayatullah, Inayatullah Indra Wardana Irwansyah Irwansyah Irwansyah Isnainul, OK Izha Mahendra, Martin Jackson Lee Jacky Jacky Jadiaman Parhusip, Jadiaman Jamlani Jamlani Jeanny Pragantha Jeremia, Matthew Jeremia, Michael Jerry Pahlevy Mahakam, Jerry Pahlevy Johanes Fernandes Andry Juliansyah Roy Julita Hayati Junita Eka Susanti Juvenius Martin Kambira, Pretty Falena Atmanda Karmill Trinanda Kezia, Valerie Khairunnisa, Priska Khanza, Ayu Kamila Kopalit, Dustin Hessel Kristiyono, Yokie Radnan Kufmil Laila Kurniawan, Reynaldi Kusumandary, Pralestika Dwi Kwek, Philip Laulita, Nasar Buntu Liangga, David Lismana Lismana Luhur Wicaksono Lukas, Stefanus M Gilang Indra Mardika Marina, Bernaditha Catur Martino, Ahmad Fadlun Harianto Matondang, Venansia Roulina Maulana, Muhammad Irsal Maya Dhewi Restanti Maynius, Veilind Mei, Siaw Mei Melda Agnes Manuhutu Meythi, Meythi Michelle, Michelle Miranda, Evan Febri Miskar Maini Monika Arvia Chiara Monika Kristanti Monika, Monika Muhammad Rachman Mulyandi Muhammad Rizki Balliansa Muhammad Saleh Mujihardianti, Elida R. Mulia, Ahmad Perwira Mutiara Fajar Muttaqin, M Al Ghifary Jundana N. Selly, Jeane Nadi, Abi Berkah Nadi, Muhammad Abi Berkah Nadiya Dwi Rahayu Nadzifah, Nauroh Nampiah Sukarno Nancy Suwarna Nasution, Ade Prayoga Nasution, Ainun M. Nasution, Dea Amanda Sari Natasha Fiorentina Kusumawati Nathanels, Grisvian Vince Ngurah Suryantara, I Gusti Novitasari, Casthellia Loren Nugraha Bintang Wirawan, Nugraha Bintang Nur Hidayah Nurwanda Sari Oktavia, Amelia Oktovina Oktovina P Kirtinanda Pamursari, Nurmagita Paulina, Ida Permata, Riestya D. Pralestika Dwi Kusumandary Pramesti, Pungky Pratama, Anita P. Pratiwi, Anugrah Priyagus, Priyagus Pungky Pramesti Putri Ayu Dwiyana Putri, Resti Intan R., Abdurahman R., Theresia Rachmad Budi Suharto Rahardjo, Hartono Rahayu, Fenadya Rahayu, Kuswati Indra Rahcmad Budi Suharto Rahma Yanda Rahma Yanda Rahmat Kurniawan Rahmat Suhatman Raissa, Amanda Ramadhan, Aravi Zalsa Ramatillah, Diana Laila Rambe, Janeta Fazriah Rasil, Feryan Hadyan Rasji Rasji Rasji, Rasji Regina Dwi Amelia Revelin, Dylan Richi, Michael Robby Sutedjo Rochmani, Evi Malyana Ronny Irawan Rusdi, Farid Sallido, Gufron Sam Surya Saputro, Eka Aji Sari, Indah Mutya Sasmitapura, Angga selly Selly Seng Hansen Septiani, Fauziah Serli Serli Setyaji, Arif Shady Shady Shannen Ivanka Gunardi Shelomita, Shelomita Sherlyna, Sherlyna Sidabutar, Rivaldi Sihombing, Tera Melya Patrice Silitonga, Agustina Verawati Silvia Damaiyanty, Ruth Simon, Febryanti Sinaga, Frans Mikael Sinta Engelika Br Ginting Sinuraya, Rano K. Siregar, Jessica Sitepu, Arif Rahman Hakim Siti Amalia SITI SAODAH Siti, Maulidina Sitompul, Naomi Jesika Situmeang, Martin Juharlin Sofi Mursidawati Stevany, Stevany Steven A. Pamolango, Steven A. Suharto Suharto Sukendar, Astria Yuli Satyarini Sumarlina Sumarlina Sumarto Sumarto Suryadi Suryadi Sutardi, Azzahrotul Qona'ah Ibnatus Syahidus Syuhada Syawal, Fatri Takaliuang, Jammes Talahatu, Samuel Tambunan, Hermon Frederik Tommy Iduwin Ula, Siti Nikmatul Vazelim, Valencia Vincent Tristan, Radick Violita, Cindy Winni Wachyuni, Sucy Wahyudi, Agung Aji WAHYUNI, ERNI Wijang Widhiarso Wijaya, Hansel Wijaya, Karen Mirabel Wika Atro Auriyani Wikantari, Ni Made Lita William Widjaja Wilma Fatmasari winarsih, anita lestari condro Winson Ng Wiratyadi, Irfaan Yani, Euis Eka April Yanto, Dwi Yohanes Firmansyah Yudi, Ahmad Yufri Aldi Zai, Immanuel Zamralita, Zamralita Zhafira, Elian