cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Arisman
Contact Email
researchhorizon@lifescifi.com
Phone
+6281280878415
Journal Mail Official
researchhorizon@lifescifi.com
Editorial Address
Gedongkuning St. No. 43, Banguntapan Bantul, Yogyakarta, Indonesia
Location
Kota yogyakarta,
Daerah istimewa yogyakarta
INDONESIA
Research Horizon
Published by Lifescifi
ISSN : 28080696     EISSN : 28079531     DOI : https://doi.org/10.54518/
Core Subject : Economy, Humanities, Education, Art, Social,
Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences
The journal aims to make significant contributions to applied research and knowledge across the globe through the publication of original and high-quality research articles. It publishes original research articles, reviews, mini-reviews, case reports, letters to the editor, and commentaries, thereby providing a forum for reports and discussions on cutting-edge perspectives in social science, art, and humanities. It publishes works from a wide range of fields, including business, economics, education, history, law, criminology, linguistics, political science, public health, psychology, sociology, agriculture, and so on. Kindly learn more in the Author Guidelines on how to organize and prepare manuscripts.
Arjuna Subject : Umum - Umum
Articles 581 Documents
 31   32   33   34   35 
Non-Performing Financing Syariah: A Paradigm Analysis of Capital Adequacy Ratio and Finance to Deposit Ratio Lifinda Ayuning Putri , Intan; Jazuli , A Muhamad; Aji , Suseno
Research Horizon Vol. 5 No. 2 (2025): Research Horizon - April 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.2.2025.497

Abstract

This study aims to examine the effect of Capital Adequacy Ratio (CAR) and Finance to Deposit Ratio (FDR) on Non-Performing Financing (NPF) moderated by return on assets (ROA). The sample of this research is Islamic banking registered with the Financial Services Authority in 2019-2023. This study uses multiple linear regression data analysis techniques with SPSS. The results showed that CAR has a positive effect on NPF while FDR has no effect on NPF. ROA only moderates the relationship between CAR and NPF. The results of this research can be a means of highlighting the effectiveness of NPF which can be improved through CAR and strengthened with ROA so that it can contribute to corporate banking as a whole.
The Graduation of Program Keluarga Harapan Beneficiaries: Analysis of Driving Factors Prafianti , Finda; Prananta Moeis, Jossy
Research Horizon Vol. 5 No. 2 (2025): Research Horizon - April 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.2.2025.498

Abstract

This study aims to identify and analyze key factors that contribute to the successful graduation of beneficiary households from the social assistance program PKH (Program Keluarga Harapan) or Family Hope Program, as well as to provide policy recommendations based on research findings related to factors influencing program graduation. Using logistic regression analysis, this research utilizes cross-sectional data from the 2014 Indonesian Family Life Survey (IFLS). The study reveals that variables associated with the graduation status of PKH beneficiaries include having at least one child attending high school, participation in community empowerment activities, the age and education level of the household head, the number of employed household members, and household size. These findings offer valuable insights for government policymakers in designing social assistance policies that promote the long-term well-being of beneficiaries through more inclusive Conditional Cash Transfer (CCT) programs. In this regard, PKH social assistance should not only serve as a short-term poverty alleviation measure but also as a long-term and sustainable solution.
Information System Optimization: Accounting, Remuneration, and Tax Compliance Perspectives Aulia Rachman, Helmy; Dimar Alam, Muhammad; Hazbiy Shaffan, Nur
Research Horizon Vol. 5 No. 2 (2025): Research Horizon - April 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.2.2025.499

Abstract

This study discusses the influence of accounting information systems, satisfaction with remuneration, and satisfaction with taxation on the performance of lecturers and employees at Brawijaya University. The urgency of this study is motivated by the phenomenon of a new system at the University, namely UB Satu Data, which can support the performance of lecturers and employees in terms of accounting information systems, remuneration systems, and also taxation. The purpose of this study is to measure the influence of accounting information systems, satisfaction with remuneration, and satisfaction with taxation policies on the performance of lecturers and employees at Brawijaya University. The research method used is quantitative with a comparative causal research type using a survey of all employees and lecturers at Brawijaya University. The results of this study indicate that a good remuneration system can improve job satisfaction and performance of lecturers and educators through financial and moral rewards. Satisfaction with taxation policies such as transparency and administrative efficiency have a significant effect on performance with a coefficient of 0.527 (p = 0.009). Changes to PP No. 58 of 2023 affects the calculation of PPh 21 tax, increases taxpayer compliance but raises concerns regarding administration and net income. Institutional support for a transparent tax system affects subjective norms and academic productivity.
The Effect of Good Corporate Governance, Internal Control System, and Human Resource Competence on Financial Reporting Quality Akbar, Aditya; Choiriah, Siti
Research Horizon Vol. 5 No. 2 (2025): Research Horizon - April 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.2.2025.500

Abstract

This study examines the effect of Good Corporate Governance, Internal Control Systems, and Human Resource Competencies on the Quality of Financial Statements, with Professionalism as a moderating variable. The population of this study consists of Rural Bank companies registered with the Financial Services Authority (Otoritas Jasa Keuangan/OJK) in the J and T regions. The study employs a purposive sampling method, targeting respondents who work in the accounting department of Rural Banks, with a minimum of one year of experience. Data collection is conducted through a direct approach using a questionnaire, targeting 78 respondents, who serve as research subjects. The collected data is processed using SmartPLS version 4 software as a data analysis tool. The results indicate that Good Corporate Governance and Human Resource Competencies significantly affect the Quality of Financial Statements, whereas the Internal Control System does not. Additionally, Professionalism, as a moderating variable, strengthens the relationship between Good Corporate Governance and the Internal Control System with the Quality of Financial Statements. However, Professionalism does not moderate the relationship between Human Resource Competencies and the Quality of Financial Statements.
Enhancing Brand Image through Product Quality, Price Perception, Innovation, and Word of Mouth Ferdiansyah, Ferdiansyah; Diposumarto, Ngadino Surip; Muharram, Hari
Research Horizon Vol. 5 No. 2 (2025): Research Horizon - April 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.2.2025.501

Abstract

This study aims to analyze the effects of product quality, price perception, product innovation, and Word of Mouth (WOM) on the brand image of Wuling cars in Province B. It employs a quantitative descriptive method, with data analysis tailored to the research pattern and variables studied, using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) approach. The results indicate that all proposed hypotheses are accepted. Product quality significantly influences WOM, with attractive car design as the main indicator, supported by promotional strategies such as discounts. The perception that price aligns with product benefits also enhances WOM, particularly through well-structured discount strategies. Product innovation, including the development of new car models, significantly drives positive WOM, further strengthening Wuling's brand image. Moreover, WOM plays a crucial mediating role in the relationship between product quality, price perception, product innovation, and brand image. In the context of brand image, attractive car design is the primary element that creates a positive impression among consumers. This study makes a valuable contribution to marketing literature by integrating five key variables into a comprehensive analytical framework. Practical implications include a focus on product innovation, competitive pricing strategies, and leveraging WOM to enhance brand positioning in the automotive market.
Analysis of the Impact of the Implementation of Priority Service Policy on Customer Satisfaction Kusuma Wardhani, Anna; Widjanarko Otok, Bambang
Research Horizon Vol. 5 No. 2 (2025): Research Horizon - April 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.2.2025.533

Abstract

The change in the reliability service policy from Premium Service to Priority Service raises concerns about the potential decline in customer interest in this service. Priority Service is expected to be an alternative for customers with power capacities above 200 KVA, who require higher power supply reliability and service beyond regular standards. This study uses the Mixed Methods Research approach, where data collection is carried out both quantitatively and qualitatively. Quantitative data was obtained through a Likert scale questionnaire and analyzed using Structural Equation Modeling - Partial Least Squares (SEM-PLS) to assess customer satisfaction based on the SERVQUAL approach, which included the variables Reliability, Assurance, Tangibility, Empathy, and Responsiveness, combined with additional variables such as Service Price, Service Delivery, and Expected Service. Meanwhile, qualitative data was collected through interviews to support the findings obtained from the quantitative analysis. The findings of the study show that Assurance, Empathy, and Reliability have a significant influence on Service Quality, while Tangibility and Responsiveness have no significant impact. In addition, Service Delivery, Expected Service, and Service Quality have the most dominant influence on Customer Satisfaction, while Service Price also affects satisfaction but with a lower level of significance. However, the results of the study may vary depending on the characteristics of each unit's customers. Most customers come from the industrial sector.
Influence of Person-Organization Fit, Compensation, and Work-Life Balance on Employee Performance Ridhovan, Andreanov; Hadi Nugroho , Sukmo
Research Horizon Vol. 5 No. 2 (2025): Research Horizon - April 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.2.2025.534

Abstract

Person-Organization Fit has become a key factor in fostering harmony and employee engagement with the organization's culture and values. Well-managed Compensation and Work-Life Balance play a crucial role in enhancing employee performance. The aim of this research is to explore the influence of Person-Organization Fit, Compensation, and Work-Life Balance on Employee Performance with the mediation of Job Satisfaction and Organizational Commitment. This study was designed using purposive sampling method involving 375 employees from several banks in Jabodetabek that have implemented Person-Organization Fit. Data was processed using SmartPLS 3.0 tools. The findings of this study indicate that Person-Organization Fit, Compensation, and Work-Life Balance have a significant influence on employee Job Satisfaction. Additionally, this research also demonstrates that Job Satisfaction has a significant influence on Organizational Commitment. However, there is no significant influence between Person-Organization Fit and Compensation on Organizational Commitment. The managerial implications of this research for management emphasize the importance of human resource management in considering the alignment between individuals and organizations, fairness in compensation, as well as support for the balance between employees' work and personal lives in creating a positive and productive work environment.
The Effect of Religiosity and Rationalization on Fraud on the Quality of Financial Reports Astri Paramitajaya, Naj’ma; Rosy Rochmatullah, Mahameru
Research Horizon Vol. 5 No. 2 (2025): Research Horizon - April 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.2.2025.535

Abstract

This study aims to examine the effect of religiosity and rationalization on the quality of financial reports. The research uses a quantitative approach with primary data collected through questionnaires. The population consists of 28 villages located in Baki District and Gatak District, Sukoharjo Regency. The sampling technique used is purposive sampling, resulting in 100 respondents who are village officials. Data analysis was carried out using Multiple Linear Regression Analysis. The results show that the religiosity variable has a significant influence on the quality of financial reports, indicating that the higher the level of religiosity among village officials, the better the quality of the financial reports produced. On the other hand, the rationalization variable does not have a significant influence on the quality of financial reports, meaning that the tendency of individuals to justify inappropriate actions does not have a real effect on the quality of financial reporting. These findings emphasize the importance of religious values in maintaining accountability and integrity in public sector financial reporting.
Influence of Total Cattle, Milk Production, and Age of Cattle on Income of Dairy Farmers Wibowo, Tabah Setyo; Faridatussalam, Sitti Retno
Research Horizon Vol. 5 No. 2 (2025): Research Horizon - April 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.2.2025.531

Abstract

This study aims to analyze the factors that influence the income of dairy farmers in Boyolali Regency. Boyolali Regency is known as one of the largest milk-producing areas in Indonesia, so understanding the factors that influence farmers' income is crucial for improving the welfare of local farmers. The method used in this study is a quantitative approach with the SMART PLS analysis tool, which allows researchers to measure the relationships between variables in greater depth. Primary data were collected through questionnaires distributed to dairy farmers who participated in this study, while secondary data were obtained from relevant agencies such as the Central Statistics Agency (Badan Pusat Statistik/BPS) and the Ministry of Agriculture to support data validity. The variables studied include the number of livestock, milk production, and the age of livestock that produce milk. The results of the analysis show that these three variables have a positive and significant effect on farmers' income. With an R-squared value of 0.575, this research model explains 57.5% of the variance in farmers' income. These findings provide valuable insights for farmers and policymakers in designing the right strategies to increase income through more optimal livestock management, such as increasing the number of productive livestock and utilizing technology that supports milk productivity.
Effect of Perceived Ease of Use on Intention to Reuse Flip via Perceived Usefulness in Islamic Business Lusiana, Mia; Siska Yuli , Anita; Rahman, Taufiqur
Research Horizon Vol. 5 No. 2 (2025): Research Horizon - April 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.2.2025.537

Abstract

This study aims to evaluate the effect of Perceived Ease of Use on Behavioral Intention to Reuse the Flip application, with Perceived Usefulness as an intervening variable. This study involved 96 respondents from an unknown population. Data collection was carried out by distributing questionnaires using a Likert scale. Data analysis was carried out using the Partial Least Square Structural Equation Modeling (PLS-SEM) method using SmartPLS 4 software. The analysis process includes validity, reliability, hypothesis testing, and model fit testing. The results showed that Perceived Ease of Use has a positive and significant effect on Behavioral Intention to Reuse the Flip application. In addition, Perceived Ease of Use also has a significant effect on Perceived Usefulness. However, the results showed that Perceived Usefulness did not have a significant effect on Behavioral Intention to Reuse the Flip application. Therefore, Perceived Usefulness was not proven to mediate the relationship between Perceived Ease of Use and Behavioral Intention. This finding suggests that ease of use of the application has a greater effect on reuse intentions than perceptions of its usefulness.

Page 33 of 59 | Total Record : 581

 31   32   33   34   35 

Filter by Year

2021 2025


Reset
Filter By Issues
All Issue Vol. 5 No. 6 (2025): Research Horizon - December 2025 Vol. 5 No. 5 (2025): Research Horizon - October 2025 Vol. 5 No. 4 (2025): Research Horizon - August 2025 Vol. 5 No. 3 (2025): Research Horizon - June 2025 Vol. 5 No. 2 (2025): Research Horizon - April 2025 Vol. 5 No. 1 (2025): Research Horizon - February 2025 Vol. 4 No. 6 (2024): Research Horizon - December 2024 (Thematic Issue) Vol. 4 No. 5 (2024): Research Horizon - October 2024 Vol. 4 No. 4 (2024): Research Horizon - August 2024 (Thematic Issue) Vol. 4 No. 3 (2024): Research Horizon - June 2024 Vol. 4 No. 2 (2024): Research Horizon - April 2024 Vol. 4 No. 1 (2024): Research Horizon - February 2024 Vol. 3 No. 6 (2023) Vol. 3 No. 5 (2023) Vol. 3 No. 4 (2023) Vol. 3 No. 3 (2023) Vol. 3 No. 2 (2023) Vol. 3 No. 1 (2023) Vol. 2 No. 6 (2022) Vol. 2 No. 5 (2022) Vol. 2 No. 4 (2022) Vol. 2 No. 3 (2022) Vol. 2 No. 2 (2022) Vol. 2 No. 1 (2022) Vol. 1 No. 6 (2021) Vol. 1 No. 5 (2021) Vol. 1 No. 4 (2021) Vol. 1 No. 3 (2021) Vol. 1 No. 2 (2021) Vol. 1 No. 1 (2021) More Issue