Jurnal Indonesia Sosial Sains

The Effect of Budgetary Participation on Managerial Performance With Organizational Commitment as A Moderating Variable

2025-12-11T04:38:39+00:00

This study aims to analyze the effect of budgetary participation on managerial performance and examine the role of organizational commitment as a moderating variable. The phenomenon of budgetary participation is a crucial issue in organizations because it can improve transparency, accountability, and the effectiveness of decision-making. This study used a quantitative approach with a survey method of 120 respondents who were middle-level managers in a manufacturing company. Data were analyzed using Moderated Regression Analysis (MRA). The results showed that budgetary participation has a positive and significant effect on managerial performance. In addition, organizational commitment has been shown to strengthen the relationship between budgetary participation and managerial performance. These findings demonstrate the importance of organizational support and managerial involvement in the budgeting process to improve performance quality. This study contributes to the literature on financial management and organizational behavior and provides practical recommendations for companies to improve the effectiveness of their budgeting systems.

Save the Last for the Best: The Halo Effect and the Impact of Last Experience on Judgment

2025-12-03T09:00:01+00:00

Early adulthood is a stage where individuals want to make choices independently by making a decision. Various choices provide an opportunity to try. College students are also early adulthood who often use their opportunities to increase their experience. Most individuals will use their last opportunity properly. This study aims to determine the effect of end experience on individual assessment of chocolate being tried. The hypothesis in this study is that end experience has an influence on posivity bias on students. The subjects of this study were 24 people (12 men and 12 women) aged 19-24 years. This study used an experimental posttest-only design with nonequivalent groups consisting of experimental and control groups. Data analysis in this study using independent sample t-test. The results showed that there was no effect of end experience on posivity bias on students (t = -0.801, p= 0.432).

Applied Research on Community Empowerment of Teaching Derivational and Inflectional Morphemes to Pondok An Nahdloh, Selangor, Malaysia

2025-12-02T08:33:22+00:00

This community service initiative took place at Pondok An Nahdloh, an Islamic boarding institution in Selangor, Malaysia, particularly serving the educational requirements of children of Indonesian migrant workers. Despite the integration of religious and general language training, students encounter difficulties in acquiring derivational and inflectional morphemes due to linguistic interference, inconsistent pedagogical approaches, and restricted access to resources. To address these issues, the project applied a multilingual and contextualized teaching approach that incorporated contrastive analysis, translanguaging strategies, and the use of familiar cultural and religious contexts. Materials suitable for various age groups were created, comprising interactive games, organized exercises, and digital resources like flashcards, quizzes, and augmented reality experiences. Furthermore, capacity-building workshops were conducted for educators and community people to guarantee sustainability. The project results indicated higher student skill in morpheme application, heightened motivation for language acquisition, and improved teacher effectiveness in providing consistent instruction. This approach cultivated a sustainable language learning environment, enhanced community engagement, and advanced the overall empowerment of the pesantren.

Relevance of Earnings and Cash Flow Information to Stock Prices on The Indonesia Stock Exchange

2025-12-11T04:43:59+00:00

This study aims to analyze the relevance of the value of profit and cash flow information to the stock price of companies listed on the Indonesia Stock Exchange (IDX). Profit and cash flow are two main indicators in assessing a company's performance, so it has the potential to influence investment decisions. The research uses secondary data in the form of financial statements and annual stock prices. The sample was selected through purposive sampling with the criteria of companies that consistently publish complete financial statements during the observation period. The analysis was carried out using multiple linear regression to test the influence of profit and cash flow on stock prices. The results show that earnings have a significant influence on stock prices, while cash flows show weak influence. This finding confirms that investors on the IDX are more focused on profit information in making investment decisions. This research contributes to the literature on value relevance and provides practical implications for companies in improving the quality of financial reporting.

Improving Communication Accessibility to Public Safety Center 119 Through Integrated Simulation

2025-12-06T04:23:52+00:00

Emergencies caused by disasters, accidents, and diseases carry risks ranging from disability to death. Rapid emergency assistance is essential to mitigate these risks, with first responders playing a vital role. The Public Safety Center (PSC) 119 serves as a key access point for emergency response, yet public awareness and understanding of how to access it remain limited, particularly among heterogeneous communities. Integrated simulation has emerged as a promising strategy to improve communication accessibility to emergency services. This research aims to analyze the improvement of communication accessibility to Public Safety Center 119 through integrated simulation. The research employed an experimental design with a pretest-posttest model. A total of 217 participants from the general public in Surakarta City, including members of the Volunteer Corps, health cadres, and neighborhood security (Linmas), were involved. Data were collected using questionnaires and analyzed via t-test. Statistical analysis revealed a significant increase in communication accessibility scores following the integrated simulation, with a Sig. (2-tailed) value of 0.00. The mean pretest score of 73.5 (medium category) rose to 77.9 (high category) in the posttest, reflecting an improvement of 4.4 points. Integrated simulation effectively enhances communication accessibility to Public Safety Center 119. It is recommended as a practical and impactful approach to raise public awareness, improve emergency access, and strengthen community preparedness in emergency response systems.