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All Journal AGRITROP Jurnal Ilmu Dasar Melintas An International Journal of Philosophy and Religion Prosiding Seminar Biologi JURNAL TEKNOLOGI LINGKUNGAN AL KAUNIYAH BERKALA SAINSTEK Biota: Jurnal Ilmiah Ilmu-Ilmu Hayati Industrial and Systems Engineering Assessment Journal (INASEA) Agrointek Indonesian Journal of Agricultural Science Jurnal AgroBiogen Buletin Penelitian Tanaman Rempah dan Obat AGRIVITA, Journal of Agricultural Science ROTOR: JURNAL ILMIAH TEKNIK MESIN UNEJ e-Proceeding Extension Course Filsafat ( ECF ) Agriprima : Journal of Applied Agricultural Sciences Jurnal Bioteknologi & Biosains Indonesia (JBBI) Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal ASET (Akuntansi Riset) ANNALES BOGORIENSES Mesin Agritrop : Jurnal Ilmu-Ilmu Pertanian (Journal of Agricultural Science) Jurnal Pengabdian Magister Pendidikan IPA YUME : Journal of Management ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Permukiman J-Dinamika: Jurnal Pengabdian Kepada Masyarakat JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Journal Of Management Science (JMAS) Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Mantik Journal of Contemporary Accounting Jurnal Informasi dan Teknologi Jurnal JTIK (Jurnal Teknologi Informasi dan Komunikasi) JASS (Journal of Accounting for Sustainable Society) Buletin Penelitian Tanaman Rempah dan Obat Economics and Digital Business Review TSARWATICA (Islamic Economic, Accounting, and Management Journal) Operations Research: International Conference Series Jurnal Pengabdian Masyarakat (ABDIRA) International Journal of Quantitative Research and Modeling Proceeding Biology Education Conference Golden Ratio of Marketing and Applied Psychology of Business BIOVALENTIA: Biological Research Journal Golden Ratio of Mapping Idea and Literature Format Golden Ratio of Auditing Research Journal Of Human And Education (JAHE) Golden Ratio of Data in Summary Journal of Artificial Intelligence and Digital Business Journal of Law, Education and Business Kajian Akuntansi Jurnal Medika: Medika Biosaintifika: Journal of Biology & Biology Education
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THE SUSTAINABILITY REPORT MODERATES THE FACTORS THAT AFFECT THE COMPANY'S VALUE IN FOOD AND BEVERAGE COMPANIES IN ASEAN Sri Mulyati; Putri, Trisandi Eka; Nursely, Dinda; Sugiharto, Bambang; Kurniawan , Asep
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.7261

Abstract

This study aims to find out how the influence of Profitability, Liquidity, Company Size on Company Value with Sustainability Report as a moderation variable. The indicators in this study are Profitability measured using Return On Asset, Liquidity using Current Ratio, Company Size using Total Asset LN, Company Value using Price to Book Value, and Sustainability Report using SDRI. The population used in this study is food and beverage subsector companies registered in ASEAN for the 2021-2023 period. This research is a quantitative type of research with a sample selection method using purposive sampling techniques, and a research sample of 267 data was obtained. The analysis methods used in this study are panel data regression analysis and Moderated Regression Analysis (MRA). The results of the study show that the variables Profitability and Liquidity have a positive effect on Company Value, while Company Size has no effect on Company Value. In addition, the Sustainability Report is able to moderate Profitability and Liquidity to Company Value but is unable to moderate Company Size to Company Value.
Strategic Human Resource Mapping and Sustainable HRM: Balancing Productivity and Employee Well-being Sugiharto, Bambang; Hiya, Nirmadarningsih; Simamora, Harkim; Gaol, Nickytha Linch De Hans Lumban; Andriani, Maya
Golden Ratio of Mapping Idea and Literature Format Vol. 5 No. 2 (2025): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v5i2.1362

Abstract

This study explores the strategic transformation of Human Resource Management (HRM) in the context of technological advancement, employee-centric practices, and sustainability integration. As HRM evolves from a traditional administrative function to a strategic organizational driver, technologies such as Big Data Analytics (BDA), Artificial Intelligence (AI), and HR Analytics play a critical role in enabling data-driven decision-making. These tools enhance employee attrition prediction, improve person-organization fit, and strengthen employer branding. Simultaneously, Strategic HRM (SHRM) emphasizes the alignment of HR policies with long-term organizational goals, contributing significantly to performance outcomes. Beyond operational efficiency, this paper highlights the growing importance of employee engagement, well-being, and sustainable HRM practices that support a healthy, inclusive, and balanced work environment. Sustainable HRM links employee well-being with organizational productivity while addressing social, environmental, and economic dimensions. The Dynamic Capability Theory provides the theoretical lens to understand how agile HR systems enhance organizational resilience and competitiveness amid rapidly changing business environments. This study formulates twelve hypotheses focusing on four key dimensions: technology integration in HRM, strategic HRM and performance, employee-centric practices, and industry-specific competency challenges. The hypothesized model outlines relationships between independent variables (technology, HRM strategy, competencies), mediating factors (psychological/social aspects, managerial roles), and dependent outcomes (performance, turnover, innovation, commitment). By synthesizing recent literature and identifying theoretical gaps—particularly in the areas of sustainability, social network utilization, and non-R&D employee innovation—this study contributes to advancing HRM research and proposes pathways for future exploration that are inclusive, data-driven, and aligned with dynamic organizational needs.
Digital Business and Artificial Intelligence Harkim, H.; Sirait, Syah Paradiba; Parulian, Edison; Sugiharto, Bambang; Simanungkalit, Rejekia Vaizal
Golden Ratio of Data in Summary Vol. 5 No. 3 (2025): May - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i3.1424

Abstract

The integration of Artificial Intelligence (AI) into digital business strategies is reshaping industries and revolutionizing how organizations operate. This study aims to explore the dynamic relationship between digital business and AI by assessing the impact of AI adoption on business outcomes such as operational efficiency, customer satisfaction, and revenue growth. The research employs a qualitative approach, specifically a comprehensive literature review, to analyze key studies, identify trends, and understand the challenges organizations face in integrating AI technologies into their business models. By synthesizing existing literature, the study investigates the role of AI in transforming business operations, enhancing customer experiences, and driving innovation across various industries. The findings suggest that AI has significantly enhanced business processes by automating tasks, improving decision-making, and personalizing customer interactions, thus enabling companies to maintain competitive advantages. However, the research also highlights several barriers to AI adoption, including challenges related to data quality, skilled workforce, and ethical considerations. Furthermore, the study identifies future trends in AI integration, such as the potential for AI to drive innovation in business models and contribute to strategic decision-making. This research contributes to the theoretical understanding of AI in digital business while offering practical insights for organizations seeking to leverage AI for sustained growth and innovation.
Analisis Literasi Digital dan Layanan Terhadap Digitalisasi dan Dampaknya Kepada Kinerja UMKM Nurfatimah, Siti; Sugiharto, Bambang; Rizki, Ainur
Economics and Digital Business Review Vol. 7 No. 1 (2025): Agustus - Januari
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.2813

Abstract

Kinerja UMKM di Kota Medan mencerminkan kontribusi yang signifikan terhadap perekonomian lokal. Sebagai sektor yang penting dalam menciptakan lapangan kerja dan meningkatkan pendapatan masyarakat, UMKM di Kota Medan telah menunjukkan pertumbuhan yang stabil. Mereka tidak hanya berperan dalam menciptakan kesempatan kerja bagi penduduk setempat tetapi juga menjadi tulang punggung ekonomi mikro di berbagai sektor, termasuk perdagangan, jasa, dan industri kreatif. Penelitian ini bertujuan untuk mengetahui analis literasi digital dan layanan terhadap digitalisasi dan dampaknya kepada kinerja umkm. Adapun metode penelitian yang dilakukan adalah metode kuantitatif. Populasi dalam penelitian ini adalah pelaku usaha UMKM yang bergerak di bidang kuliner yang berada di kecamatan Medan Amplas. Jadi sampel pada penelitian ini adalah pemilik usaha UMKM yang bergerak di bidang kuliner, yang berjumlah 35 orang.
AUDIT OPINION, FINANCIAL TURBULENCE, AND POLITICAL POWER : WHAT DRIVES AUDITOR SWITCHING? Icih, Icih; Insani, Vivian Nurul; Sugiharto, Bambang; Mohd Radzi, Fathin Nuril A'isha Binti
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 01 (2025): Accruals Edisi Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i01.1547

Abstract

This study aims to examine the effect of audit opinion, audit delay, financial distress, tax aggressiveness, and political connections on auditor switching. The data source used is the annual report of property and real estate companies that have been audited in 2020-2023. This study is a quantitative study with a sampling technique used is purposive sampling with a total sample of 256 data. Data processing uses Microsoft Excel and SPSS version 25. Based on the results of the study using logistic regression, the results of the study show that audit opinion has no effect on auditor switching, audit delay has a positive effect on auditor switching, financial distress has a negative effect on auditor switching, tax aggressiveness has no effect on auditor switching, political connections have a negative effect on auditor switching. Meanwhile, the results of simultaneous testing show that audit opinion, audit delay, financial distress, tax aggressiveness, and political connections simultaneously affect auditor switching. The company size variable acts as a control variable on the effect of audit opinion, audit delay, financial distress, tax aggressiveness, and political connections on auditor switching.
Analisa Pengalaman Merek, Harga Terhadap Kepuasan dan Pengaruhnya Terhadap Loyalitas Di Food Court Titik Temu Sergai Kesuma, Muhammad Yudha; Sugiharto, Bambang; Rizki, Ainur
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1525

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengalaman merek dan harga terhadap kepuasan dan loyalitas pada Foodcourt Titik Temu Sergai. Adapun populasi dalam penelitian ini adalah para pengunjung yang sedang berada di Foodcourt Titik Temu Sergai. Sampel akhir yang diperoleh adalah 100 responden. Analisis data yang digunakan adalah yaitu analisi jalur (path analysis) menggunakan aplikasi SPSS. Analisis data menunjukan pengaruh variabel pengalaman merek dan harga berpengaruh signifikan terhadap kepuasan pelanggan.Pengaruh variabel harga dan kepuasan berpengaruh signifikan terhadap loyalitas sedangkan variabel pengalaman merek tidak berpengaruh signifikan terhadap loyalitas.Variabel pengalaman merek dan harga berpengaruh signifikan terhadap loyalitas melalui kepuasan
Strengthening the Role of PKK Members in Maintaining Family Health in Jomblangan Village Setiawati, Ai Sumirah; Ciptaningtyas, Ratri; Setyawati, Sri Panca; Sari, Kurnia Indriyanti Purnama; Maulidiana, Lina; Pakaya, Marina; Hanum, Lathifah; Sugiharto, Bambang; Ninsiana, Widhiya; Yulianingsih, Lilik
Jurnal Medika: Medika Vol. 4 No. 3 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/mtvz8z78

Abstract

The role of PKK members is crucial in promoting health at the family and community levels in Indonesia. This community service project aimed to strengthen the role of 17 PKK members in Jomblangan Village through structured health education and empowerment training. Utilizing a participatory action approach, the program focused on five thematic areas: balanced nutrition, stunting prevention, hygiene and sanitation, maternal and child health, and home-based first aid. Data were collected through pre- and post-tests, observation, and focus group discussions. The average knowledge score increased by 29%, and participants demonstrated behavioral changes such as improved dietary practices, regular growth monitoring, and proper hygiene habits. Qualitative data also revealed enhanced motivation and willingness to share knowledge within the community. The findings confirm that PKK members, when equipped with appropriate knowledge and skills, can become effective grassroots health promoters. The program proved effective, acceptable, and replicable, providing a scalable model for similar communities. Continuous mentoring and digital engagement are recommended for long-term sustainability.
THE EFFECT OF BANK HEALTH OF THE RGEC METHOD ON THE VALUE OF ASEAN BANKING COMPANIES 2021–2023 Sugiharto, Bambang; Maesaroh, Nurlaila; Mulyati, Sri
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 01 (2025): Vol 7 No 1 (2025): JASS Edisi Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i01.1555

Abstract

This research aims to find out how the Bank’s Health Level influences Firm Value. The indicators in this research are Risk Profile measured using Loan to Deposit Ratio, Good Corporate Governance measured using Self Assessment, Earnings measured using Return on Assets, and Capital measured using the Capital Adequecy Ratio. The population used in this research is conventional banking subsector companies listed on the ASEAN Exchange for the 2021-2023 period. This research is a quantitative type of research with a sample selection method using a purposive sampling technique, and 150 data were obtained. The analytical method used in this research is multiple regression analysis. The research results show that the Loan to Deposit Ratio, Good Corporate Governance, and Capital Adequacy Ratio variables have no effect on Firm Value, while the Return on Assets variable influences Firm Value.
The Influence of corporate governance, audit quality, and ownership, on financial instrument disclosure in Indonesia Probohudono, Agung Nur; Sugiharto, Bambang; Arifah, Siti
Journal of Contemporary Accounting Volume 1 Issue 3, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss3.art5

Abstract

This research analyzed the influence of corporate governance, audit quality, public ownership, and foreign ownership, on financial instrument disclosure by Indonesian firms. Leverage, ROA, and size were used as control variables. The sample comprised of 71 manufacturing firms, determined using a purposive sampling method. Observational data for the years 2009-2013, are in the transition period of International Financial Reporting Standards implementation. Analyze data using multiple regressions. Test results show simultaneously, the scores of independent and control variable have positive influence. The results of partial testing of corporate governance, audit quality, public ownership, and foreign ownership scores have significantly positive influence.
Kualitas Produk, Promosi Terhadap Keputusan Pembeli Melalui Price Discount Sebagai Variabel Intervening (Study Kasus Pada “Benaya Fashion”) Gulo, Desi Natalia; Sugiharto, Bambang; Tanjung, Yulia Tiara
YUME : Journal of Management Vol 8, No 2 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i2.8386

Abstract

Penelitian ini bertujuan untuk mengetaui Kualitas Produk, Promosi Terhadap Keputusan Pembeli Melalui  Price Discount Sebagai Variabel Intervening (Study Kasus Pada “Benaya Fashion”). Permasalahan Penelitian ini adalah bagaimana pengaruh Kualitas Produk, Promosi Terhadap Keputusan Pembeli Melalui  Price Discount Sebagai Variabel Intervening. Populasi sebanyak 4.366 pada penelitian ini adalah pelanggan Benaya Fashion. Sampel yang digunakan sebanyak 98 responden serta kuisioner sebagai alat pengumpulan data responden. Metode penelitian ini adalah Metode Kuantitatif dan menggunakan IBM SPSS Statistic 22. Hasil Penelitian ini adalah Kualitas Produk dan Promosi berpengaruh signifikan terhadap Keputusan Pembeli. Selain itu, Kualitas Produk dan Promosi juga berpengaruh signifikan terhadap Price Discount, di mana promosi memiliki pengaruh yang lebih besar dibandingkan kualitas produk. Price Discount juga terbukti memiliki pengaruh terhadap Keputusan Pembeli, meskipun pengaruhnya relatif lebih kecil dibandingkan dengan Kualitas Produk dan Promosi. Penelitian ini juga menemukan bahwa Kualitas Produk dan Promosi berpengaruh terhadap Keputusan Pembeli melalui Price Discount, namun pengaruh mediasi Price Discount relatif kecil. Hal ini menegaskan bahwa Kualitas Produk dan Promosi tetap menjadi faktor utama dalam pengambilan keputusan konsumen, sementara diskon harga berfungsi sebagai faktor pendukung yang dapat meningkatkan daya tarik produk secara sementara. Kesimpulan dari penelitian ini menegaskan pentingnya strategi pemasaran yang menekankan pada peningkatan kualitas produk dan promosi yang efektif, dengan diskon harga sebagai elemen tambahan yang memperkuat daya tarik produk di pasar. Temuan ini sejalan dengan teori perilaku konsumen yang menempatkan kualitas produk dan promosi sebagai elemen kunci dalam mendorong keputusan pembelian.Kata Kunci : Kualitas Produk, Promosi, Price Discount, Keputusan Pembeli
Co-Authors A Bagus Nur Sudrajat A. Dinar Ambarwati Agung Nur Probohudono Agus Marwan Agustien, Inyana Dwi Agustien, Inyana Dwi Ahmad Hidayat Ahmad Ilham Tanzil Ai Sumirah Setiawati Amir, Muhammad Hisyam Andriani, Maya Anita Firmanti Anjas Wida Elistia Rini Anuary Dwi Rosyid, Wafa Prasetia Arif Syaifudin, Arif Ariyono, Alief Rizky Asshidiqie, Wahyu Pratama Aventi Aventi, Aventi Azizah, Kunti Anis Bambang Subiyanto, Bambang Bambang Sugiharto Barus, Muhammad Arif Bayati, Tutiana Bon, Abdul Thalib Bin Budi Sulistiarini, Emma Dany Cahyadi De Hans, Nickytha Linch Dedi Dwilaksana Dedy Eko Rahmanto Dewita, Tiara Ajeng Dian Al Ghifari Perwitasari Digdo Listyadi, Digdo Djenal . Dr. Hadrianus Tedjoworo, S.Ag., STL. Dwi Djumhariyanto Edia F.D Edia, Edia F.D Edison Edison Edy Listanto Elizabeth Eneng Tita Tosida Eny I. Riyanti Erlia Narulita Esti Utarti Fajrianto, Sigit Fanata, Wahyu Indra Duwi Fatimah Zahara Fibriani, Suwinda Gaol, Nickytha Linch De Hans Lumban Gulo, Desi Natalia Hafiz, Syauqi Abyan Hafizi, Muhamad Halawa, Herry Martinus Hari Purnomo HARKIM Harkim, H. Harkim, Harkim Hasibuan, Aqil Muhammad Hayati, Nur Fadillah Hiya, Nirmadarningsih Husin, Andriati Amir Icih, Icih Ika Oktavianawati Ilhamsyah Siregar Imas Cintamulya Insani, Vivian Nurul Intan Ria Neliana Inyana Dwi Agustien Irawan Gulo, Sastra Darma Iryani Endah Febrianti Jayus Jayus Kesuma, Muhammad Yudha Kurnia Indriyanti Purnamasari, Kurnia Indriyanti Kurniawan , Asep Kusmana Kusmana Laily Ilman Widuri, Laily Ilman Laksono Trisnantoro Lasino Lasino, Lasino Lassa, Anita Lathifah Hanum, Lathifah Liem, Jhon Sepron Defretus Liliek Sulistyowati Lilik Yulianingsih Lina Maulidiana Maesaroh, Nurlaila Magnon, Cassidy Maisaro, Maisaro Marina Pakaya Marwan, Agus Maulani, Ardela Alief Maulida, Dinda Mala MAYA ANDRIANI Media Ningtyas, Rinda MISWAR - Mochamad Asrofi Mohd Radzi, Fathin Nuril A'isha Binti Muhammad Hazmi Muhammad, Adibillah Mukhamad Su'udi Nadya Oktafiana Neliana, Intan Ria Netty Ermawati Nikmah, Nasilatun Nina Oktaria, Nina Ningtiyas, Wulan Nursyiam Nirmadarningsih Hiya Nirwana Br Bangun Nugroho, Sandi Luqman Nur Basuki Nurfatimah, Siti Nurhayati Nursely, Dinda Oktapan, Ladefa Primana Pandiangan, Jenny Ester Parawita Dewanti Purnama Okviandari, Purnama Purwinto, Rahmanaji Setyo Putri, Trisandi Eka Rachman Setiawan Rahardhianto, Arsetyo Raharja, Ajung Gilang Putra Raharjo, Sulistyo Yusuf Rahma Rei Sakura Ramadhan, Mohamad Ibnu Ramadhani, Rifki Fahrisal Ratnasari, Tri Ratri Ciptaningtyas Rejekia V Simanungkalit Restanto, Didik Pudji Rizal, Asep Rizki, Ainur Salahuddin Junus Salih, Yasir Sari , Indaniaty Hasanah Sigit Soepardjono Simamora, Harkim Simanungkalit, Rejekia Simanungkalit, Rejekia V Simanungkalit, Rejekia V. Simanungkalit, Rejekia Vaizal Sinambela, Khayriza Sirait, Syah Paradiba Siregar, Ilhamsyah Siregar, Luthfi Hidayat Siti Arifah Siti Rohimah Siti Umayyah Slameto Slameto Soleh, Mohamad Badrus SRI AYU MADE Sri Mulyati Sri Mulyati Sri Panca Setyawati Sri Rejeki Subandi, Kotim Sugara, Victor Ilyas Sugianto, Efendi Sugiarto, Aan Sukardiman Syafina Pusparani Tanjung, Yulia Tiara Toto Hadiarto Tri Agus Siswoyo TRI HANDOYO Tri J. Santoso Tri Ratnasari Ummi Sholikhah Untung Murdiyanto Wahyu Nurkholis Hadi Syahputra Widhi Dyah Sawitri Widhiya Ninsiana, Widhiya Wulan Nursyiam Ningtyas Yanti Setianti Yayuk Fatmawati YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yoga Yuniadi Yudi Rinanto Yundari, Yundari Yusuf Rachmandika