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INDONESIA
Eduvest - Journal of Universal Studies
Published by Green Publisher Indonesia
ISSN : 27753735     EISSN : 27753727     DOI : 10.36418
Core Subject : Health, Science, Social, Engineering,
Aerospace Engineering Computer Science & IT Health Professions Neuroscience Social Sciences
Eduvest - Journal of Universal Studies is a double blind peer-reviewed academic journal and open access to multidiciplinary fields. The journal is published monthly by Green Publisher Indonesia. Eduvest - Journal of Universal Studies provides a means for sustained discussion of relevant issues that fall within the focus and scopes of the journal which can be examined empirically. This journal publishes research articles multidisciplinary sciences, which includes: Humanities and social sciences, contemporary political science, Educational sciences, religious sciences and philosophy, economics, Engineering sciences, Health sciences, medical sciences, design arts sciences and media. Published articles are from critical and comprehensive research, studies or scientific studies on important and current issues or reviews of scientific books.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 2,419 Documents
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The Influence of External Financing, Book-Tax Differences, and Product Diversification on Profit Management Moderated by Managerial Ability Corny, Moh. Ardan Makarim; Astuti, Christina Dwi
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.50774

Abstract

This study aims to examine the influence of external financing, book-tax differences, and product diversification on earnings management, with managerial ability as a moderating variable. The data used are panel data from 60 Bursa Efek Indonesia (BEI) infrastructure sector companies from 2019 to 2023, totaling 198 observations obtained using purposive sampling techniques. The results of the study, using the fixed effects model, provide empirical evidence of a significant negative relationship between external financing and earnings management, thus supporting signaling theory and emphasizing the importance of financial reporting transparency to reduce opportunistic earnings management practices. Conversely, book-tax differences have a significant positive effect on earnings management, illustrating how management weighs costs and benefits according to rational choice theory and the existence of principal-agent problems for personal gain. Product diversification has no effect on earnings management. Furthermore, managerial ability is only able to moderate the effect of external financing on earnings management by strengthening the negative relationship between these two variables.
Challenges in the Implementation of Free Prior and Informed Consent for Indigenous Peoples in Indonesia's National Legal Regulation Jasim, Rahmi; Isra, Saldi; Warman, Kurnia; Andora, Hengki
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.50779

Abstract

This research discusses the challenges of implementing Free, Prior, and Informed Consent (FPIC) for indigenous peoples in national legal arrangements in Indonesia. FPIC is a principle that gives indigenous peoples the right to give consent to policies that affect their territories and resources freely, prior to full information, and without pressure. Although the FPIC rights of indigenous peoples are implicitly described and regulated in various national regulations, such as the 1945 Constitution, Forestry Law, Village Law, and environmental regulations slot zeus, these arrangements do not necessarily guarantee the protection of indigenous peoples' rights over their customary territories. Explicit legal arrangements are needed to guarantee indigenous peoples' FPIC rights over their customary territories. This is because in its implementation, the application of FPIC rights still faces various challenges such as conflicts of interest with the State's Right to Control (HMN), low understanding in the field, and gender injustice being the main obstacles. This study uses a normative juridical approach to identify differences between international and national legal arrangements, and offers recommendations to improve the protection and implementation of FPIC in Indonesia. The research emphasizes the importance of explicit legal arrangements to achieve justice, prosperity and harmony between indigenous peoples and the government.
Machiavellian Traits, Locus of Control, and Ministry of Finance Supervision: Influence on Auditor Dysfunction Kenoriza, Muhammad Ramadhan; Wahyudi, Slamet
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.50781

Abstract

Auditor dysfunction directly affects audit quality, necessitating efforts to minimize its triggers and foster a professional work environment. This study aims to analyze the influence of Machiavellian traits, locus of control, and the effectiveness of the Ministry of Finance’s coaching and supervision program on dysfunctional auditor behavior. This research is classified as quantitative research. The data collection method employed is primary data, utilizing a questionnaire distribution approach. Questionnaires were distributed to 148 external auditor respondents working at Public Accounting Firms in the South Jakarta area. The sampling technique used was non-probability sampling. The results of this study indicate, in part, that Machiavellian traits have a positive and significant effect on dysfunctional auditor behavior, locus of control has a negative and significant effect on dysfunctional auditor behavior, and the Ministry of Finance of the Republic of Indonesia’s coaching and supervision program has a positive and significant effect on reducing dysfunctional auditor behavior.
Spatial Approach in Optimizing Human Resources of Immigration PPNS for Organizational Resilience in Immigration Law Enforcement Majdi, Muhammad Aditya; Zulfa, Eva Achjani; Handayani, Riska Sri
Eduvest - Journal of Universal Studies Vol. 5 No. 6 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i6.50783

Abstract

Immigration law enforcement in Indonesia requires human resources (HR) that are optimally distributed throughout the region to face increasingly complex dynamics and challenges. This article aims to explore the strategy of optimizing human resources in the Immigration Civil Servant Investigator Officer (PPNS) using a spatial approach, in order to increase organizational resilience in immigration law enforcement. A spatial approach was applied to analyze the distribution of PPNS Immigration human resources in various regions by considering geographical factors, population density, as well as the intensity of immigration activities and potential violations of the law. By utilizing spatial analysis, this study identifies areas that need to increase the number or quality of human resources, as well as formulate a more effective human resource distribution strategy. The findings of this study are expected to provide strategic recommendations for the government to strengthen organizational resilience and the effectiveness of immigration law enforcement through more efficient and spatial data-based human resource management.an abstract must accompany each manuscript; This abstract must be completely consistent on its own (eg, without numbers, tables, equations or reference citation), not exceeding 250 words and written as a paragraph. The abstract should include research objectives, methodology, and findings.
Analysis of “Piece Rate Payment” Scheme To “Remote Internship” Participants Based on Labor Law Iqbal Wiranugraha, Muhammad
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.50787

Abstract

This research aims to determine the existence of a piece rate payment scheme that has an impact on the non-receipt of pocket money rights for remote internship participants, which should be obtained based on Indonesian Labor Law. This legal research is conducted with a doctrinal type research method that presents a systematic explanation of regulations, synchronization between laws and regulations and policy analysis in a prescriptive analytical manner to provide coherence truth. The results show that the Piece Rate Payment scheme has the potential to deprive remote internship participants of their rights in terms of pocket money. This is because the payment of pocket money will not be fulfilled by the company if the intern does not meet a certain target based on the internship contract. In addition, because Law No. 13 of 2003 concerning Manpower and Regulation of the Minister of Manpower and Transmigration No. PER.08/MEN/V/2008 concerning Procedures for Licensing and Implementation of Overseas Apprenticeship, do not regulate the allowance payment scheme. So, the economic protection efforts that can be done are by providing provisions in the relevant regulations regarding the company's obligation to provide a non-target-based allowance scheme, as well as supervision of overseas apprenticeship providers.
Factors Influencing Patient Satisfaction in Inpatient Department of a Private Hospital in South Sumatra Kristi, Maria Ivena; Jayanagara, Oscar
Eduvest - Journal of Universal Studies Vol. 5 No. 6 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i6.50788

Abstract

study investigates the factors influencing patient satisfaction in the inpatient department of a private hospital in South Sumatra. Focusing on three key variables (nursing ratios, burnout, and interpersonal communication skills) this research explores their direct and mediated effects on patient satisfaction, with service quality serving as a mediating variable. The study employs a quantitative research method, utilizing a cross-sectional survey design. Data were collected from nurses working in the inpatient ward, with statistical analyses performed to identify relationships between the variables. The findings reveal significant correlations: higher nursing ratios and burnout negatively impact service quality and patient satisfaction, while effective interpersonal communication skills positively influence these outcomes. Service quality is shown to mediate the relationship between the independent variables and patient satisfaction, underscoring its critical role in healthcare delivery. These results provide actionable insights for hospital administrators, emphasizing the need to optimize staffing levels, address nurse burnout, and enhance communication skills to improve patient satisfaction. This research contributes to the academic understanding of patient satisfaction determinants in the context of Indonesian private healthcare and offers practical implications for improving hospital management and patient care strategies. The study highlights the importance of tailored interventions to address the unique challenges faced by private hospitals in South Sumatra.
The Effect of Airport Service Quality Performance on Passenger Satisfaction at Juwata Tarakan International Airport Faizal, Irwan; Pamuraharjo, Hemi; Ubaedillah, Ubaedillah
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.50789

Abstract

Airports have a significant role in supporting the smoothness and comfort of air transportation. The quality of good service performance at the airport is a crucial factor in improving passenger satisfaction. The purpose of the study was to determine the level of performance and the effect of airport service quality on passenger satisfaction at Juwata Tarakan International Airport. Service quality measurement is based on five dimensions, namely: tangibles, empathy, reliability, assurance and responsiveness, which are further elaborated into 37 indicators. Satisfaction is measured based on passenger perceptions based on their interests/expectations and experiences of airport performance. The method used in this research is descriptive quantitative with a survey approach. Data were collected through questionnaires distributed to passengers at Juwata Tarakan International Airport. Data analysis uses statistical tools to find the effect and level of conformity. Meanwhile, to determine the ranking of each service quality indicator using a Cartesian diagram. From data processing and analysis, the results show that there is a positive and significant influence between the quality of airport services on passenger satisfaction. There are 17 indicators that are considered to perform below average, 4 of which are considered important by passengers. This provides implications for airport managers, to further improve their performance, especially on 4 indicators of airport service quality
The Effectiveness of Iot Use on Supply Chain Management Under Extreme Conditions in The Copper Cleaner Project Wahyudhi, Nyoman Oka; Yuwono, Bambang Endro; Pontan, Darmawan; Inavonna, Inavonna
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.50796

Abstract

The success of a project cannot be separated from a series of activities that include planning, implementation and supervision stages. In Time control on a project, it is very necessary for a project to be able to complete the project on time or earlier than planned. The time control method used in this study is the Supply Chain Collaboration, Integration and Relations method. This research was conducted on the PT XYZ Mining Facility Development Project, Mimika Regency, Papua which aims to find out the project performance and get solutions to the problems that occur in the mining facility construction project. The data used in this study are Time Schedule, Construction Plan, Worker Supply Plan and weekly progress report. The implementation of IoT technology in logistics processes significantly improves the efficiency and effectiveness of the supply chain. In the copper cleaner project, the application of IoT was able to reduce delivery delays by an average of 13% and increase the reliability rate of delivery (on-time delivery) to 85%.
Implementation of Orange Data Mining for Employee Turnover Prediction of Company X Prayitna, Thomas Wigung Aji; Yuadi, Imam
Eduvest - Journal of Universal Studies Vol. 5 No. 5 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i5.50814

Abstract

Employee turnover presents a significant challenge in Human Resources, particularly for companies operating across broad geographic areas such as Indonesia. High turnover rates can disrupt organizational continuity, increase recruitment costs, and affect overall performance. To mitigate these impacts, companies need to predict employee turnover likelihood accurately. This study uses the Orange Data Mining platform to compare the effectiveness of various machine learning models in predicting employee turnover. The models evaluated in this research include Support Vector Machine (SVM), Naive Bayes, K-Nearest Neighbors (K-NN), Neural Network, Decision Tree, and Logistic Regression. Model performance was assessed using cross-validation, Receiver Operating Characteristic (ROC) analysis, and confusion matrix metrics such as precision, recall, and false positives. The findings reveal that the Naive Bayes model outperforms the other models, demonstrating the highest precision rate and the lowest false positive rate. These results suggest that Naive Bayes offers a reliable and efficient approach to turnover prediction, enabling Human Resource departments to implement proactive retention strategies. This study implies that data-driven decision-making in HR analytics can substantially improve workforce planning and reduce the operational costs associated with high turnover.
Enhancing Knowledge Management Implementation in Yayasan Kesehatan Keluarga Indonesia Setiawaty, Diah
Eduvest - Journal of Universal Studies Vol. 5 No. 5 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i5.50823

Abstract

Knowledge Management (KM) is crucial for enhancing organizational efficiency, promoting innovation, and improving decision-making. This study evaluates the Knowledge Management (KM) readiness of Yayasan Kesehatan Keluarga Indonesia (YKKI), highlighting primary issues and suggesting strategic measures for improvement. As a non-profit health organization, YKKI encounters unique challenges, such as sustainability (due to limited resources and dependence on donor financing) and the necessity to reconcile operational efficiency with mission-driven goals. This research employs a mixed-methods approach, utilizing quantitative evaluation via the Asian Productivity Organization (APO) KM Assessment Tool and qualitative in-depth interviews, to evaluate YKKI's knowledge management maturity and identify obstacles to adoption. Findings suggest that YKKI is at the "Refinement" phase of knowledge management maturity, where knowledge sharing is acknowledged but not entirely institutionalized. The critical issues include inconsistent leadership support, a lack of standardization, and fragmented knowledge accessibility. This study recommends three strategic enhancements: (1) reinforcing leadership commitment, (2) optimizing organizational business processes, and (3) enhancing knowledge storage and accessibility. Establishing a centralized knowledge management approach will synchronize knowledge management initiatives with YKKI’s strategic goals, ensuring knowledge sharing, operational efficacy, and enhanced service model delivery.

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