International Journal Of Education, Social Studies, And Management (IJESSM)

The Influence of the Audit Committee and Company Age on the Financial Report Quality of Energy Sector Companies Listed on the Indonesia Stock Exchange

Indrawati Hintalo, Onong Junus, Novaliastuti Masiaga, Olfin Ishak — Sat, 03 May 2025 00:00:00 -0700

This study aimed to analyze the effect of the audit committee and company age on the quality of financial statements in energy sector companies listed on the Indonesia Stock Exchange (IDX). The research sample consisted of 15 companies selected using purposive sampling method based on certain criteria, such as being listed on the IDX main board, having annual financial reports during the 2017-2022 period, and reporting positive profits. The method used in this research is a quantitative approach with multiple linear regression analysis used to test the hypothesis. The results showed that the audit committee had no significant effect on the quality of financial statements, while the age of the company had a negative effect. This finding indicates that the longer the company operates, the possibility of declining financial statement quality, which can be caused by factors such as suboptimal accounting practices or a decrease in the effectiveness of corporate governance. Therefore, stricter oversight is needed to ensure transparency and accountability of financial statements in the energy sector.

The Influence of Salary, Work Environment, and Working Hours on Employee Turnover Intention at Bintang Pulubala Farm

Fina Angelina Jusuf, Moh. Afan Suyanto, Ayub Usman Rasyid, Moh. Arif Novriansyah — Sat, 03 May 2025 00:00:00 -0700

This study aims to analyze the effect of salary, work environment, and working hours on employee turnover intention at Bintang Pulubala Farm. Turnover intention is an essential indicator in human resource management that can affect the stability of a company's workforce. This research uses a quantitative method with data collection techniques through questionnaires distributed to 93 permanent employees at Bintang Pulubala Farm. The data obtained were analyzed using multiple linear regression analysis with classical assumption tests to ensure data validity and reliability. The independent variables in this study are salary, work environment, and working hours, while the turnover intention is the dependent variable. The results showed that salary had a negative and significant effect on turnover intention, which means that the higher the salary, the lower the employee's desire to change jobs. The work environment also negatively and significantly affects turnover intention, indicating that a conducive work environment can reduce employee intentions to leave. Meanwhile, working hours have a positive and significant effect on turnover intention, which means that the higher the workload, the more likely employees are to look for other jobs. This study concludes that salary and work environment factors can be the main strategies for reducing turnover intention. At the same time, more flexible working hour management can be a solution to increase employee retention. Therefore, company management is advised to improve employee welfare through more competitive wage policies and a better work environment to reduce turnover intention.

Factors Influencing Health Insurance Participation Among Bentor Drivers in Gorontalo Regency

Sat, 03 May 2025 00:00:00 -0700

This study examines the factors influencing the participation of Bentor drivers in the National Health Insurance (JKN) program in Gorontalo Regency. Using a logistic regression model, the findings indicate that age and mobile phone ownership significantly impact JKN enrollment, whereas education, income, and distance to healthcare facilities do not show a meaningful effect. These results suggest that awareness and accessibility play a more crucial role in shaping participation decisions than traditional socioeconomic factors. The increasing use of mobile technology highlights its potential in expanding JKN coverage. Individuals with mobile phones have better access to information and a more convenient registration process, which increases their likelihood of joining the program. Meanwhile, the non-significant effect of education and income implies that knowledge about JKN is not solely dependent on formal education or financial capacity. Policy implications from this study emphasize the need for digital-based outreach programs to enhance awareness of JKN benefits. Social media, mobile applications, and online registration systems can improve access and facilitate a more efficient enrollment process. Furthermore, targeted policies for informal workers, including incentives or simplified administrative procedures, may encourage broader participation. In conclusion, JKN participation is driven more by access to information and ease of registration than by socioeconomic status. Strengthening digital initiatives and designing inclusive policies can significantly improve JKN coverage, ensuring better healthcare protection for all segments of society. This study provides valuable insights for policymakers in developing more effective strategies to enhance healthcare accessibility in Indonesia.

The Effect of Environmental, Social, and Governance (ESG) Disclosure on Investment Efficiency (an Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019–2023)

Ni Wayan Della Amarta, Ernie Hendrawaty — Sat, 03 May 2025 00:00:00 -0700

This study examines the impact of Environmental, Social, and Governance (ESG) disclosure on investment efficiency in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. As ESG practices gain global prominence, their role in enhancing transparency and reducing information asymmetry is considered crucial for sustainable business and efficient investment decisions. Using a purposive sampling method, 37 manufacturing firms were analyzed over a five-year period, employing secondary data from international ESG databases. Panel data regression with the Random Effect Model was used to test both aggregated and disaggregated ESG dimensions—environmental, social, and governance—against investment efficiency, measured through residuals of the Biddle et al. (2009) investment model. The findings indicate that aggregated ESG disclosure does not significantly influence investment efficiency. However, when disaggregated, social disclosure demonstrates a significant positive effect, while governance disclosure shows a significant negative effect. Environmental disclosure was found to have no significant impact. These results suggest that while social responsibility initiatives contribute positively to investment decision-making by improving stakeholder trust and reducing agency conflict, overly rigid governance mechanisms may limit managerial flexibility, hindering efficient investment. The study highlights the limited awareness and implementation of ESG practices in Indonesia’s manufacturing sector, as well as the need for future research to explore mediating factors or expand samples across other sectors or countries. The research contributes to understanding ESG’s nuanced role in shaping financial performance within emerging markets.

The Effect of Esg Disclosure on Firm Value

Meisha Aditya, Sri Hasnawati — Sat, 03 May 2025 00:00:00 -0700

The escalating threat of climate change has increasingly urged humanity to incorporate environmental considerations into various aspects of life, including investment decisions. This research investigates the influence of Environmental, Social, and Governance (ESG) disclosure on firm value among companies listed in the IDX ESG Leaders index during the period 2021–2023, utilizing stakeholder theory as the theoretical foundation. Employing a quantitative research design with purposive sampling, the study applies multiple linear regression analysis. The dependent variable, firm value, is proxied by the Price to Book Value (PBV), while the independent variables include aggregate ESG, Environmental, Social, and Governance disclosures, each measured using the Sustainability Report Disclosure Index (SRDI). The empirical findings reveal that aggregate ESG disclosure exerts a positive and statistically significant influence on firm value. Among the ESG components, Social Disclosure emerges as the only dimension with a significant and positive effect on firm value, whereas Environmental and Governance disclosures do not demonstrate any significant impact. These outcomes reflect the extent of investor confidence in firms that prioritize stakeholder engagement through robust ESG practices, particularly in social dimensions, thereby establishing a source of competitive advantage and enhancing firm valuation. This study offers practical implications for both corporate actors and investors by highlighting the strategic value of adopting ESG principles as non-financial instruments to support value creation and sustainable business growth.

The Role of Da'i and Influencers in Presenting Islamic Preaching Content on Social Media Case Study: The Success of Islamic Preaching in the Younger Generation

Ilham Ilham, Nurul Adha Sitompul, Putri Hasibuan, Dini Septia, Rizky Agus Salim — Sat, 03 May 2025 00:00:00 -0700

This study analyzes the role of preachers and influencers in presenting da'wah content on social media and its impact on the success of da'wah among the younger generation. Using a qualitative case study approach on several popular accounts, this study found that collaboration between preachers and influencers, creative content strategies, and the use of interactive social media features contributed significantly to increasing the understanding and involvement of the younger generation in religious activities. The results also show that personal branding, theme relevance, and communication style that is close to everyday life are the keys to the success of digital da'wah.

Liquidity Ratio Analysis to Assess the Financial Performance of PT Mayora Indah Tbk

Widya Modamba, Ilyas Lamuda, Wahyudin Hasan, Anggita Permata Yakup — Sat, 03 May 2025 00:00:00 -0700

This study's background is based on previous studies that show variations in the assessment of the company's financial performance. Therefore, this study was conducted to provide a clearer picture of the company's ability to meet its short-term obligations. The research method used is descriptive analysis with a quantitative approach, where the data obtained is classified, explained, and analyzed using liquidity ratios, namely the Current Ratio, Quick Ratio, and Cash Ratio. The data used are the financial statements of PT. Mayora Indah Tbk for the last five years. The study results show that the Current Ratio, Quick Ratio and Cash Ratio have sufficient cash to meet their short-term obligations. Based on the results of this analysis, it can be concluded that PT. Mayora Indah Tbk has good liquidity and can meet its short-term obligations during the study period. Thus, the initial hypothesis stating that the company's liquidity ratio is in poor condition is rejected.

The Influence of Regret, Alternative Attractiveness, and Subjective Norms on Switching Intention: A Study on NIVEA Users in Bandar Lampung

Luna Karina, Roslina Roslina — Sun, 11 May 2025 00:00:00 -0700

This study investigates the influence of regret, alternative attractiveness, and subjective norms on switching intentions among users of NIVEA Body Serum in Bandar Lampung. Amid growing competition in the skincare industry, understanding the psychological and social factors driving brand switching behavior has become critical for companies aiming to retain customer loyalty. The research adopts a quantitative approach, collecting data from 120 respondents who are current or former users of NIVEA Body Serum. Data were gathered through structured online questionnaires using a Likert scale and analyzed using multiple linear regression. The results reveal that both regret and alternative attractiveness significantly influence consumers’ intentions to switch brands. Regret arises when users perceive that an alternative brand could offer better performance, prompting dissatisfaction with the current product. Similarly, the attractiveness of competing products, such as those offering superior quality or affordability, further motivates users to consider switching. Conversely, subjective norms—social pressures from peers or significant others—did not significantly affect switching intention in this context. These findings imply that internal evaluations and personal product experiences outweigh external social influences in shaping brand switching decisions. The study contributes to consumer behavior literature by emphasizing the role of cognitive and emotional factors in brand loyalty decisions, specifically within the skincare sector. It also provides practical insights for marketers to address user dissatisfaction and to enhance their value proposition to mitigate switching behavior.

Challenges and Solutions in Administrative Management in Educational Institutions in Labuhanbatu Regency

Sun, 11 May 2025 00:00:00 -0700

This study investigates the administrative management challenges faced by educational institutions in Labuhanbatu Regency and explores strategic solutions adopted by selected schools. Using a qualitative case study approach, data were collected through interviews, document analysis, and observations involving 15 stakeholders from ten institutions. The findings reveal systemic issues, including an absence of local policy guidelines for principal tenure, political interference in leadership appointments, inadequate digital proficiency among administrative staff, and a lack of structured performance evaluation. These challenges have led to frequent leadership turnover, inefficiency in school operations, and employee burnout. However, several high-performing schools have implemented effective solutions, such as internal training workshops, Total Quality Management (TQM) practices, and participatory leadership, resulting in measurable improvements in administrative efficiency and stakeholder satisfaction. The study concludes that while administrative problems are multifaceted, they can be addressed through targeted institutional reforms supported by policy and capacity-building initiatives.

Effective Strategies for Digital-Based Archive and Document Management in Labuhanbatu High School

Sun, 11 May 2025 00:00:00 -0700

This study explores the implementation of digital-based archive and document management strategies at Labuhanbatu High School, focusing on their effectiveness, usability, resource readiness, and operational challenges. Employing a mixed-methods approach, the research involved surveys, interviews, and observations with 30 participants comprising administrative staff, teachers, and IT personnel. The results revealed a high level of effectiveness (mean score: 4.2) and usability (mean score: 4.0), indicating that the system significantly improved document accuracy, retrieval speed, and user accessibility. However, the readiness of human resources (mean score: 3.8) and infrastructure limitations, such as insufficient storage and unstable internet, were identified as critical areas needing improvement. Organizational barriers, including the absence of formal SOPs and limited budget, also hindered optimal implementation. The findings suggest that comprehensive training, structured policy support, and phased infrastructure development are essential to sustain and scale digital archiving systems in educational institutions.

Efficiency of Administrative Processes Through the Implementation of Digital Technology in Quality Public Services in Labuhanbatu Regency

Sun, 11 May 2025 00:00:00 -0700

This study examines the efficiency gains in public administration through the implementation of digital technology in Labuhanbatu Regency, Indonesia. Employing a qualitative descriptive approach and guided by the Technology–Organization–Environment (TOE) framework, the research explores how digital platforms, mobile services, and organizational reforms have transformed bureaucratic processes. Key findings reveal substantial improvements in processing times, cost efficiency, citizen satisfaction, and staff productivity, supported by inclusive initiatives such as the Bupati Ngantor di Desa (BUNG DESA) program. Despite infrastructural and literacy-related challenges, the government's adaptive responses—such as hybrid service delivery and targeted ICT training—have sustained the momentum of reform. The study concludes that successful digital transformation in public administration requires more than technological deployment; it demands institutional alignment, inclusive strategies, and continuous adaptation. Labuhanbatu’s experience offers valuable insights for replicating scalable, citizen-centric digital governance in other regional contexts.

The Relationship Between Organizational Culture and Administrative Management Performance in the Public Service Sector in Labuhanbatu Regency

Sun, 11 May 2025 00:00:00 -0700

This study aims to analyze the relationship between organizational culture and administrative management performance in the public service sector of Labuhanbatu Regency. Using a quantitative correlational approach, data were collected through structured questionnaires from 120 civil servants across various local government agencies. The analysis revealed a significant positive relationship between organizational culture and administrative performance (r = 0.643, p < 0.01). Clan and Market culture types emerged as the most influential predictors, while Adhocracy and Hierarchy cultures showed no statistical significance in the regression model. These findings highlight the importance of fostering collaborative and result-oriented work cultures to support sustainable bureaucratic reform.

The Role of Administration in Enhancing the Efficiency of Human Resource Management at the Tax Office

Gabe Rohana Hasibuan, Afnida Rahma Ahmad, Amin Harahap — Sun, 11 May 2025 00:00:00 -0700

This study examines the strategic role of administrative functions in enhancing the efficiency of Human Resource Management (HRM) in Indonesian tax offices. Using a descriptive qualitative case study approach, data were collected through interviews, document analysis, and direct observation at two regional tax offices. The findings reveal that structured and digitized administrative systems significantly improve the performance of key HR functions, including recruitment, payroll, training, and employee data management. Efficiency scores in administratively supported environments were consistently higher—averaging 27.9% more—than in settings lacking such support. Notably, digital tools reduced processing time, minimized errors, and strengthened transparency and accountability. The study concludes that administration must be reframed from a support function to a strategic enabler within HRM. Strengthening administrative capacity is essential for improving institutional effectiveness, especially in the public sector context.

The Role of Administrative Management Information Systems in Enhancing Operational Efficiency at PT. ABC

Sun, 11 May 2025 00:00:00 -0700

In the digital transformation era, organizations are increasingly adopting Administrative Management Information Systems (AMIS) to enhance operational efficiency and competitiveness. This study explores the implementation of AMIS at PT. ABC using a mixed-methods approach, combining quantitative performance metrics with qualitative insights from managerial staff. The results indicate that AMIS significantly improves administrative task processing speed, reduces error rates, and lowers operational costs. Furthermore, the system fosters transparency, real-time decision-making, and cross-departmental collaboration. The integration of Artificial Intelligence and data governance protocols further elevates AMIS from a transactional tool to a strategic asset. However, challenges such as user resistance and digital literacy gaps highlight the importance of comprehensive training and change management. Overall, AMIS proves to be a critical enabler of operational excellence and digital transformation within PT. ABC.

An Analysis Of Transparency and Accountability in the Village Head’s Role in the Appointment of Village Officials

A Pananrangi M — Fri, 23 May 2025 00:00:00 -0700

This study aims to analyze the transparency of village head authority management in the appointment of village officials and to identify the inhibiting factors in Desa Jangan-Jangan, Pujananting Subdistrict, Barru Regency. A descriptive qualitative approach was employed, with data collected through observation, interviews, and documentation. Data validity was ensured through credibility, transferability, dependability, and confirmability tests. The findings indicate that the level of transparency in the appointment process is relatively adequate, as reflected by indicators such as the provision of clear information, ease of access, and the existence of mechanisms for reporting violations. However, the lack of collaboration with mass media and non-governmental organizations remains a significant shortcoming. Key barriers include limited public outreach, low community awareness, and insufficient infrastructure. These results highlight the need to strengthen village governance capacity to enhance transparency and accountability in local bureaucratic processes.

Implementation of Total Quality Management in Improving the Quality of Education at State 2nd High School Tebo, Jambi Province

Ahdiyenti Ahdiyenti, Hasbi Umar, Kasful Anwar Us — Fri, 23 May 2025 00:00:00 -0700

The educational practices organized by this madrasah still have difficulty in obtaining adequate resources. The implementation process of quality management has not begun with an analysis of the identified problems. Even still felt lack of training and guidance on quality. Based on that, this study aims to analyze the implementation of total quality management (TQM) in improving the quality of education at Madrasah Aliyah Negeri 2 Tebo. This qualitative research uses a qualitative case approach. The subjects of this study were the principal of Madrasah Aliyah Negeri 2 Tebo, deputy principal, committee, administrative staff, teachers and students. Data collection with observation, interview and documentation techniques. Data analysis using the Miles and Huberman model consists of data reduction, data display and data conclusion. The results of the study indicate that the implementation of Total Quality Management (TQM) in improving the quality of education at MAN 2 Tebo is not optimal because it has not met the standards evenly in each quality component. In terms of planning, the implementation of TQM aims to create quality and superior human resources (HR) through programmed plans involving all elements of the school, including students and parents. In the implementation, the education process has been running well, although there are still obstacles in collecting data related to the effectiveness of the program and more structured communication. In terms of output and outcome, this madrasah has succeeded in implementing the superior class program, which strengthens public trust in the quality of education provided. Continuous improvement in the implementation of TQM is carried out constantly, with a focus on finding ways to improve every educational process at MAN 2 Tebo. The commitment of the head of the madrasah in implementing TQM focuses on fulfilling customer satisfaction, both from students and parents, to achieve better educational outcomes.

The Influence of Knowledge Management and Soft Skills Development on Employee Perfomance in Public Works Agency

Icahaya Berlian, Nova Mardiana, Luthfi Firdaus — Fri, 30 May 2025 00:00:00 -0700

This study examines the influence of knowledge management and soft skills development on employee performance within the Public Works Agency in Indonesia. In today’s globalized and technologically advanced environment, employee performance is critical for organizational success. The research highlights that performance is no longer determined solely by technical abilities but also by the effective management of knowledge and the development of interpersonal competencies. Using a quantitative research design, data were collected from 215 respondents through a structured questionnaire and analyzed using multiple linear regression. The findings reveal that both knowledge management and soft skills development have a positive and significant effect on employee performance. Knowledge management through technology, procedures, and personal knowledge enables employees to access information efficiently and make informed decisions, thereby enhancing productivity. Similarly, soft skills such as communication, teamwork, ethical responsibility, and leadership are shown to improve collaboration and adaptability in the workplace. The statistical analysis, including t-tests, supports both hypotheses, indicating strong correlations between the independent variables and performance outcomes. The study concludes that effective knowledge management systems and soft skills training contribute substantially to achieving organizational goals.

U-Curve Analysis of Cultural Adaptation in IISMA Warwick Students: The Impact of Time Constraints on the Adjustment Process

Fri, 30 May 2025 00:00:00 -0700

This research focuses on the process of cultural adaptation experienced by students who received the IISMA scholarship and studied at Warwick University in the United Kingdom. These students participated in an international exchange program that lasted only one semester, which created unique time constraints compared to longer-term programs. Using the U-Curve theory as a framework, this research applies a qualitative approach by conducting structured interviews with four IISMA Warwick awardees to better understand how students adapt in a short period of time. The findings show that most students went through the typical phases of the U-Curve theory—honeymoon, culture shock, adjustment, and mastery. However, because of the limited duration of their stay, these phases happened more quickly than what is usually expected. Many students entered the adjustment phase much earlier than predicted, although none of them had fully reached the mastery phase. The awareness of having only a short time abroad pushed them to respond more quickly and actively to challenges such as language barriers, academic differences, and social adjustments. This research highlights the need to revise or adapt traditional cultural adjustment models for short-term programs. Since few studies have explored how students adapt under strict time constraints, especially in one-semester programs, this research provides an original contribution. It also emphasizes the importance of creating contextual support systems that match the fast-paced nature of short-term cultural adaptation experiences.

The Role of Brand Ambassador, Brand Image and Brand Awareness in Shaping Purchase Decision of Calvin Klein Brand in E-Commerce Through Brand Trust as a Mediating Variable

Ferrari Ferrari, Gatot Nazir Ahmad, Nofriska Krissanya — Fri, 30 May 2025 00:00:00 -0700

This research examines the role of brand ambassadors, brand image, and brand awareness in shaping purchase decisions of Calvin Klein brand in e-commerce through brand trust as mediating variable. The research aims to explain the relationship between these variables in influencing brand trust and consumer purchase decisions. Given the rapid development of e-commerce as a primary shopping platform in Indonesia, this research is conducted to provide insights into effective marketing strategies for global fashion brands. The research employed a quantitative approach by collecting primary data through a questionnaire with 270 respondents. The analysis tool used is structural equation modelling (SEM) with SmartPLS software. The results show that brand ambassadors, brand image, and brand awareness significantly influence brand trust. Furthermore, brand trust has a direct and significant effect on purchase decisions.

The Influence of Brand Image, Price, and Product Quality on the Purchase Decision of Stella Room Fresheners in Bandar Lampung

Fina Endriyani, Dwi Asri Siti Ambarwati, Nuzul Inas Nabila — Fri, 30 May 2025 00:00:00 -0700

This study was conducted to determine the influence of brand image, price, and product quality on the purchase decision of Stella room freshener in Bandar Lampung City. The sample of this study was 160 respondents who were taken by nonprobability sampling with the criteria of respondents who intended to buy Stella room freshener in Bandar Lampung City. Data collection used primary data, namely the distribution of questionnaires to students and the community of Bandar Lampung City and interviews with PT Catur Sentosa Anugerah (PT CSAN) as the official distribution of PT Godrej Indonesia, while secondary data were literature, journals of previous researchers, which were then analyzed. Data analysis tools using SPSS software version 27 are multiple linear analysis, partial testing (t), simultaneous testing (f), validity testing, reliability testing and coefficient of determination analysis (R2). R Square research shows that brand image (X1), price (X2), and product quality (X3) influence purchasing decisions (Y) by 52.1%. The results of the t test of brand image (X1), price (X2), and product quality (X3) influence purchasing decisions (Y). The results of the f test of brand image (X1), price (X2), and product quality (X3) of 0.000 mean that simultaneously there is an influence on purchasing decisions (Y).

The Influence of Service Quality, Price, Promotion and Ease of Access on Consumer Buying Interest at Agung Supermarket Limboto

Rizki Tamahiwu, Ilyas Lamuda, Deby R. Karundeng — Fri, 30 May 2025 00:00:00 -0700

This study aims to analyze the influence of service quality, price, promotion, and ease of access on consumer buying interest in Agung Supermarket Limboto. The background of this research is based on the importance of effective marketing strategies in increasing consumer buying interest in the midst of fierce retail competition. The method used is a quantitative approach with data collection techniques through questionnaires that are distributed to consumers of Agung Supermarket Limboto. The data obtained were analyzed using multiple linear regression analysis. The results of the study show that the variables of service quality, price, promotion and ease of access have a positive and significant effect on consumer buying interest, both partially and simultaneously. These findings indicate that improvements in all four aspects can drive increased consumer purchasing decisions.

An Analysis of Financial Distress in Village-Owned Enterprises (BUM Desa) in Gorontalo Regency

Nurmat Djou, Julie Abdullah, Onong Junus, Saprudin Saprudin — Fri, 30 May 2025 00:00:00 -0700

This study aims to analyze the financial distress conditions of Village-Owned Enterprises (BUM Desa) in Gorontalo Regency. This research uses a quantitative approach with descriptive data analysis techniques using the Springate S-Score model. Data collection was conducted through documentation methods, including stages such as collecting financial reports, performing financial ratio analyses, conducting financial distress analysis, and drawing research conclusions. The financial report data analyzed spans five years (2019–2023), constituting a time-series dataset. The results of the study indicate that, in general, BUM Desa in Gorontalo Regency are not experiencing financial distress. Of the six BUM Desa analyzed, three consistently demonstrated sound financial health over the five-year period, two exhibited fluctuations in financial performance but overall remained within the healthy category, and only one showed a low Springate score. However, this score was not sufficient to classify the enterprise as significantly distressed, as it continued to demonstrate ongoing business activities and adequate liquidity. Thus, it can be concluded that, overall, BUM Desa in Gorontalo Regency are in a financially healthy condition.