MANDAR: Management Development and Applied Research Journal

The Effect of Capital Structure, Liquidity, and Profitability on Corporate Financial Performance

Rani Purwasih — 2025-06-15

This study aims to determine the effect of capital structure, liquidity, and profitability on the financial performance of transportation and logistics sector companies listed on the Indonesia Stock Exchange during the 2020-2024 period. The variables used in this study include Debt to Equity Ratio (DER), Current Ratio (CR), and Return on Assets (ROA) as independent variables, and Return on Equity (ROE) as the dependent variable. The analysis method used is panel data regression with the Random Effect Model (REM) approach, which is analysed with Eviews 12 software. The results showed that capital structure (DER) has a negative and significant effect on financial performance (ROE), while liquidity (CR) and profitability (ROA) have no significant effect. However, simultaneously, the three variables have a significant impact on financial performance. This finding confirms the importance of optimal capital structure management in improving company performance, while liquidity and profitability require more effective strategies to contribute maximally to company profits.

Performance Information in Local Government Strategy: An Institutional Isomorphism Approach

Futri Ayu Wuandari — 2025-06-15

This study aims to analyze how local government institutions utilize performance information for strategic decision-making, specifically in implementation and evaluation phases, through the lens of institutional isomorphism. The research employs a qualitative method with a case study approach in the Special Region of Yogyakarta, Indonesia. Primary data were collected through in-depth interviews with eight officials selected using purposive sampling. Thematic analysis was conducted following Braun & Clarke’s model. Findings reveal that performance information is often used symbolically due to external pressures rather than for substantive strategic improvement. Coercive isomorphism, driven by regulatory compliance, is the most dominant factor, followed by mimetic and normative pressures. This study theoretically reinforces the relevance of institutional isomorphism and practically highlights the importance of strengthening internal capacity for strategic and sustainable performance management. Novelty of this study contextualizes institutional isomorphism within Indonesia's decentralized local governance and presents qualitative evidence on the distinction between symbolic and substantive use of performance information

The Influence of Competence and Motivation on Teacher Performance at SMA Negeri 1 Tapango Polewali Mandar Regency

Magfirah — 2025-06-15

This study aims to analyze the influence of competence and motivation on teacher performance at SMA Negeri 1 Tapango, Polewali Mandar Regency. The method used was quantitative research with 40 teachers as the sample, selected using a saturated sampling technique. Data was collected through a questionnaire measuring the variables of competence, motivation, and teacher performance, and analyzed using multiple linear regression, which was then processed using Statistical Product and Service Solutions (SPSS). The results of this study indicate that competence has a positive and significant effect on teacher performance with a regression coefficient of 0.603, while motivation also has a positive and significant effect with a regression coefficient of 0.257. The simultaneous test shows that the variables of competence and motivation have a significant effect on teacher performance with a calculated F value of 58.413. These findings indicate that improving teachers' competence and motivation can enhance their performance. Keywords: Competence, Motivation, and Teacher Performance

The Influence of Budget Preparation Participation and Locus of Control on Health Center Managerial Performance

Nur Adifa Rahman — 2025-06-15

This research endeavors to analyze the impact of Budget Preparation Participation and Locus of Control on the managerial performance of Health Centers in Mamuju Regency, employing SPSS as the analytical tool. The study population consisted of two Health Centers located in Mamuju Regency, with a total of 35 respondents selected via a saturated sampling technique. Primary data were gathered through the distribution of questionnaires. Multiple linear regression analysis was utilized to evaluate the data. The results indicate that Budget Preparation Participation positively affects the managerial performance of Health Centers. Additionally, Locus of Control is found to have a positive influence on managerial performance. When examined concurrently, both Budget Preparation Participation and Locus of Control significantly and positively affect Health Center managerial performance. It is recommended that future studies build upon these findings by incorporating moderating or intervening variables to further enhance understanding

Transformasi Digital UMKM: Dampak Penggunaan QRIS Terhadap Kenyamanan Bertransaksi di Kota Parepare

Arfianty — 2025-06-15

Perkembangan teknologi mendorong adopsi mekanisme pembayaran digital, utama adalah QRIS yang diciptakan untuk mempermudah kegiatan transaksi. Tujuan dilakukannya penelitian ini guna menganalisis pengaruh penggunaan QRIS terhadap kenyamanan transaksi bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Parepare. Penelitian memakai metode kuantitatif dengan pendekatan eksplanatori, melibatkan 87 responden yang dipilih melalui teknik purposive sampling dari populasi 634 UMKM binaan Rumah BUMN. Data yang dihimpun memakai kuesioner, dan lakukan analisis melalui uji regresi linier sederhana, uji validitas, reliabilitas, serta uji asumsi klasik menggunakan software SPSS versi 26. Hasil penelitian menyatakan bahwa penggunaan QRIS memiliki pengaruh positif dan signifikan terhadap kenyamanan transaksi pembayaran. Koefisien regresi sebesar 0,262 mengindikasikan peningkatan kenyamanan transaksi sebesar 26,2% untuk setiap satuan peningkatan penggunaan QRIS. Pengaruh ini juga didukung oleh nilai t-hitung sebesar 3,858 yang lebih tinggi dari t-tabel 1,662, dengan tingkat signifikansi 0,000 (< 0,05). Penelitian ini menegaskan bahwa QRIS bukan cuma mempermudah jalannya transaksi bahkan juga mendorong efisiensi dan keamanan bagi pelaku UMKM

The Influence of Work Motivation and Organizational Citizenship Behavior on the Performance of the West Java PDGI Management Board with Job Satisfaction as a Mediating Variable

Rosalina Fiantini — 2025-06-15

The Influence of Work Motivation and Organizational Citizenship Behavior on the Performance of the West Java PDGI Management Board with Job Satisfaction as a Mediating Variable. This study investigates how work motivation and Organizational Citizenship Behavior (OCB) affect the performance of PDGI West Java board members, with job satisfaction as a mediating variable. Using a quantitative explanatory approach, data were collected from 186 board members across 23 branches through simple random sampling. A five-point Likert scale questionnaire was analyzed using SEM-PLS via SmartPLS. Findings show that work motivation (β = 0.573; t = 6.412; p < 0.001) and OCB (β = 0.315; t = 3.391; p = 0.001) significantly influence job satisfaction. However, job satisfaction does not significantly impact performance (β = 0.138; t = 1.594; p = 0.111) and fails to mediate the effect of motivation or OCB on performance. This implies that in a nonprofit professional setting like PDGI, performance is more directly shaped by intrinsic motivation and voluntary behavior than by job satisfaction. Strengthening intrinsic motivators, emphasizing non-material appreciation, and cultivating a culture of volunteerism are recommended to improve board performance

Peran Moderasi Motivasi dalam Pengaruh Stres Kerja Terhadap Kinerja Pegawai

Irma Lestari Elman — 2025-06-15

Tujuan penelitian ini adalah untuk menganalisis peran motivasi sebagai pemoderasi dalam hubungan Stres Kerja terhadap Kinerja pegawai di Dinas Ketahanan Pangan Provinsi Jambi. Metode penelitian yang digunakan bersifat kuantitatif, dengan melibatkan 80 responden dari instansi tersebut. Data diperoleh secara primer melalui penyebaran kuesioner online (Google Form) dengan pengukuran menggunakan skala Likert. Penelitian ini menggunakan teknik PLS sebagai analisis data lalu data diolah memakai perangkat lunak Smart PLS 4.0. Hasil dari penelitian ini menunjukkan bahwa (1) Stres kerja memiliki dampak negatif dan signifikan terhadap pencapaian kinerja pegawai. (2) Motivasi berperan positif dan signifikan sebagai variabel moderasi yang dapat memperkuat hubungan stres kerja dan kinerja pegawai.

The UMKM Online Advantage: Linking Digital Strategies to Enhanced Consumer Purchase Intentions

Anis Anshari Mas'ud — 2025-06-15

This study explores the online advantage Micro, Small, and Medium Enterprises (UMKM) within the culinary sector can achieve by effectively linking their diverse digital strategies to enhanced consumer purchase intentions. An empirical approach was employed, involving surveys with consumers who actively engage with culinary UMKMs through their various digital platforms. Data collected via questionnaires were meticulously analyzed to elucidate the intricate interplay between different facets of digital engagement—ranging from information accessibility to interactive communication—and the evolution of consumer interest in culinary offerings. The findings consistently indicate that thoughtfully implemented digital strategies, which extend beyond a mere online presence, positively influence consumer purchase intention. This demonstrates a clear and attainable online advantage for these enterprises in a competitive digital landscape. The study concludes that the adoption of dynamic and contextually relevant digital strategies, especially those prioritizing entertaining and emotionally resonant content, provides a considerable online advantage for culinary UMKMs seeking to stimulate consumer purchase intentions and cultivate lasting brand loyalty

ESG Leaders Index 2021–2023: ESG Disclosure, Capital Structure, and Profitability on Company Value

Siti Maulida Sari — 2025-06-15

During the period 2021–2023, this study investigates the impact of ESG disclosure, capital structure, and profitability on company value listed in the ESG Leaders index. This quantitative research uses an associative problem formulation. The companies included in the ESG Leaders index are the subjects of this research. For this research, 17 companies were selected through a purposive sampling technique over three periods (2021–2023). Overall, 51 samples were taken for this study. This study uses multiple linear regression analysis conducted using the SPSS 23 program. The research shows that ESG disclosure decreases company value, profitability increases company value, and capital structure does not. These findings provide insights for practitioners and policymakers in managing ESG-related activities