Journal of Industrial Engineering & Management Research

The Impact Of Production Cost Efficiency, Dividend Policy, And Capital Structure On The Growth Of Equity Of Automotive And Component Companies On The Indonesia Stock Exchange 2020-2024

2026-05-09T12:59:39+07:00

This study aims to analyse the influence of production cost efficiency, dividend policy and capital structure on the growth of equity capital in companies in the automotive and components sector listed on the Indonesia Stock Exchange for the period 2020–2024. This study employs a quantitative approach using the panel data regression method. The population of this study consists of 26 companies in the automotive and components sector, with a sample of 20 companies. The sample was selected using a purposive sampling technique. The data used are secondary data from the companies’ annual financial reports, processed using EViews 12 software. The results of the empirical tests reveal that production cost efficiency has a negative and significant influence on equity growth, that dividend policy has no significant influence on equity growth, whilst capital structure has a positive and significant influence on equity growth. The results of the simultaneous test (F-test) show that production cost efficiency, dividend policy and capital structure, taken together, have a significant influence on equity growth. This study supports the pecking order theory, the dividend irrelevance theory and the trade-off theory in explaining the determinants that influence the growth of companies’ equity.

THE EFFECT OF GREEN ACCOUNTING AND GREEN INVESTMENT ON FINANCIAL PERFORMANCE OF MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN THE 2020-2024 PERIOD

2026-05-09T13:06:38+07:00

This study aims to analyze the effect of green accounting and green investment on the financial performance of mining companies listed on the Indonesia Stock Exchange for the period 2020-2024. This study uses a quantitative approach with panel data regression methods. The research sample consisted of 20 companies selected through purposive sampling from a total of 39 mining companies. The data used was secondary data sourced from annual reports and sustainability reports. The results of the study indicate that green accounting does not have a significant effect on financial performance as proxied by Return on Assets (ROA), while green investment has a significant effect on ROA. Simultaneously, green accounting and green investment have a significant effect on company financial performance. These findings support stakeholder theory, signaling theory, and legitimacy theory in explaining the relationship between environmental practices and company financial performance.

Quality Control of PCC (Portland Composite Cement) Using the Six Sigma Method at PT. XY

2026-07-02T11:45:59+07:00

PT. XY is a premium cement manufacturer producing Portland Composite Cement (PCC) and Ordinary Portland Cement (OPC). Throughout 2023, the company’s production line experienced recurring defect problems, including cement contaminated by water, weighing scale non-compliance with Standard Operating Procedures (SOP), and brittle cement quality. These conditions led to a decline in customer satisfaction while simultaneously increasing production costs. This study applies the Six Sigma approach with the DMAIC (Define, Measure, Analyze, Improve, Control) framework to identify, measure, and minimize defect rates. Data collection was conducted from January to December 2023 at the Quality Control Laboratory of PT. XY, Ciwandan Plant, Cilegon, Banten. The analysis revealed 83,523 defective sacks out of a total of 432,751 sacks produced. The Defects Per Million Opportunities (DPMO) value obtained was 64,334.9, equivalent to a sigma level of 3, indicating that the production process is at an average industrial level and still requires significant improvement. The most dominant defect type was scale non-compliance with SOP (38.23%), followed by brittle cement quality (31.08%) and cement exposed to water (30.69%). Through fishbone diagram analysis, the primary causal factors were identified across categories of human, machine, method, material, and environment. Specific improvement recommendations for each defect category are proposed to drive the sigma level toward a higher stage.

The Role of Digital Mindset and Professional Performance Management in Optimizing the Potential of Generation Z

2026-06-06T07:48:25+07:00

This article aims to analyze the role of digital mindset and professionalism of human resource management in optimizing the potential of Generation Z to improve performance. This study uses a qualitative approach with a literature study method. Data were obtained from relevant books, scientific articles, and journals regarding digital mindset, human resources, performance management, and characteristics of Generation Z. The results of the study show that Generation Z has strong potential in technology adaptation, creativity, flexibility, and innovation, but also faces challenges in the form of digital distractions, low job security, and turnover tendencies. Therefore, HRM needs to implement professional performance management through planning, monitoring, development, assessment, and performance awards. This article emphasizes that the success of Generation Z's management does not only depend on technology, but on the ability of organizations to build a digital mindset and adaptive work systems.

A Transforming Urban Social Conflict through the Reconciliation and Peace Village Program: A Quantitative Peacebuilding-Based Analysis in Manggarai Urban Village

2026-06-17T11:34:54+07:00

Abstract— Urban social conflict does not merely emerge as a security disturbance, but also as a multidimensional problem involving physical space, digital space, social relations, and the psychological condition of residents. This study aims to analyze the dynamics of social conflict in Manggarai Urban Village and formulate intervention priorities for the Reconciliation and Peace Village Program based on peacebuilding and conflict transformation approaches. The study uses a descriptive quantitative approach supported by quantified thematic analysis. Data were obtained from a survey of 84 residents of Manggarai Urban Village. Open-ended responses were coded into binary variables and then analyzed through frequency distributions, percentages, cross-tabulation by area, triangulation with mapping reports, and the construction of a risk or intervention priority index. The results show that the most dominant theme was trauma, fear, and anxiety at 90.5%, followed by social media or content at 84.5%, damage, injury, or victims at 77.4%, and provocation at 72.6%. These findings indicate that conflict in Manggarai cannot be reduced to physical brawls alone, but reflects social conflict shaped by digital provocation, economic pressure, weak family supervision, and the need for psychosocial recovery. Risk mapping shows that RW 012, RW 003, RW 004, and RW 005 are priority areas for intervention. This study concludes that the Reconciliation and Peace Village Program should be developed as an integrated intervention that combines environmental security, cyber patrols, mediation, youth empowerment, alternative education, family strengthening, and psychosocial recovery. The implication is that urban social conflict prevention models must be data-driven, collaborative, and oriented toward positive peace.

Peran Pemangku Kepentingan dalam Manajemen Risiko ESG: Studi Kasus PT Nindya Karya

2026-06-30T20:35:00+07:00

This study analyzes the role of stakeholders in Environmental, Social, and Governance (ESG) risk management at PT Nindya Karya, a state-owned enterprise operating in the construction sector. Using a qualitative case study approach based on document analysis and thematic analysis, and guided by the ISO 31000 framework, this research identifies key ESG risks, examines the role of stakeholders in the processes of risk identification, evaluation, and mitigation, and evaluates the effectiveness of the mitigation strategies implemented.

The findings indicate that most ESG risks fall within the moderate-to-high and high-risk categories, with occupational safety, regulatory compliance, and reputational risks classified as intolerable risks. Stakeholders, ranging from the Board of Directors and Board of Commissioners to work units, risk owners, and risk champions, play tiered roles in managing ESG risks. Overall, the mitigation strategies are considered reasonably effective, with the governance aspect demonstrating a more mature foundation compared to the environmental and social aspects.

This study recommends strengthening the integration of ESG into Enterprise Risk Management, enhancing human resource capacity, leveraging risk data and technology, and promoting more participatory engagement with external stakeholders.

The Influence of Value Added Tax Literacy, Financial Literacy, and the Use of Digital Money on Generation Z's Consumptive Behavior in Surabaya

2026-06-30T09:50:47+07:00

The shift in people's transaction patterns from cash to digital payment systems, accompanied by an increase in Value Added Tax rates and the high intensity of consumption of Generation Z in Surabaya City, has the potential to influence the consumption patterns of this generation amidst the increasingly widespread phenomenon of consumptive behavior. This study aims to analyze the Influence of Value Added Tax Literacy, Financial Literacy and the Use of Digital Money on the Consumptive Behavior of Generation Z in Surabaya City, using the Theory of Planned Behavior and Consumer Behavior Theory as a theoretical basis. This study uses a quantitative approach with a survey method. Data were collected through the distribution of online Likert-scale questionnaires to 181 Generation Z respondents in Surabaya City selected using purposive sampling techniques, then analyzed using multiple linear regression assisted by SPSS. The results of the study show that Value Added Tax Literacy has no effect on Consumptive Behavior, while Financial Literacy and the Use of Digital Money each have an effect on the Consumptive Behavior of Generation Z in Surabaya City. It is concluded that financial literacy and the intensity of digital money use are more dominant in shaping the consumptive behavior of Generation Z compared to tax literacy, so that more contextual financial and tax education is urgently needed.

Manajemen Pengetahuan Berbasis Aset Musikal dalam Membangun Branding Sekolah di MA Baldatul Ummah

2026-06-30T10:04:01+07:00

Penelitian ini bertujuan untuk menganalisis pengelolaan aset pengetahuan musikal melalui Program Syair Dzikir dalam membangun branding sekolah di MA Baldatul Ummah. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus untuk memperoleh pemahaman yang mendalam mengenai peran program tersebut sebagai aset pengetahuan yang dimiliki sekolah. Data penelitian diperoleh melalui observasi, wawancara, dan dokumentasi dengan melibatkan kepala sekolah, pencipta Program Syair Dzikir, guru, serta siswa yang terlibat dalam pelaksanaan program. Hasil penelitian menunjukkan bahwa Program Syair Dzikir merupakan aset pengetahuan musikal yang menjadi identitas khas MA Baldatul Ummah dan mengandung nilai-nilai religius, spiritual, sosial, serta karakter yang diwariskan secara berkelanjutan kepada peserta didik. Pengelolaan program mencerminkan implementasi manajemen pengetahuan melalui proses penciptaan, penyebaran, penyimpanan, dan pengembangan pengetahuan. Pengetahuan musikal yang awalnya dimiliki oleh pencipta program berhasil ditransformasikan menjadi pengetahuan kolektif yang dipelajari dan dipraktikkan oleh seluruh warga sekolah. Selain itu, Program Syair Dzikir berperan penting dalam membangun branding sekolah dengan memperkuat identitas lembaga, meningkatkan citra positif, memperluas pengenalan masyarakat terhadap sekolah, serta meningkatkan kepercayaan masyarakat. Penelitian ini menyimpulkan bahwa pengelolaan aset pengetahuan musikal yang dilakukan secara efektif dapat menjadi sumber keunggulan strategis dan berkontribusi dalam membangun branding sekolah yang kuat, berkelanjutan, serta memiliki daya saing di tengah perkembangan lembaga pendidikan.

DISTORTIONS IN IKU-BASED PERFORMANCE MEASUREMENT SYSTEMS: AN EMPIRICAL STUDY ON KPP PRATAMA

2026-07-01T07:17:45+07:00

This study aims to evaluate the effectiveness of a performance measurement system based on Key Performance Indicators (KPIs) in representing organizational performance in the Primary KPP for the 2023–2025 period. In contrast to previous research that focused on aggregate achievements, this study focused on the analysis of indicator design, weighting systems, and potential distortions in performance measurement. The research uses a quantitative approach with a descriptive-evaluative method and utilizes secondary data in the form of performance indicator achievements. The analysis includes descriptive analysis, trends, and gaps between indicators. The results showed that despite the high aggregate achievement, there was a significant imbalance between the indicators that indicated distortion. This study concludes that the effectiveness of the measurement system is not only determined by the achievements, but also by the quality of the indicator design, weighting, and balance between performance components.

Behavioral Assessment of Children as Active Social Media Users in the Generation Alpha Environment: The Moderating Role of Teacher and Parent Supervision

2026-07-01T21:13:20+07:00

This study aims to assess the influence of social media use on children's behavioral deviation in the Generation Alpha (Gen Alpha) environment and to examine the moderating effects of teacher and parent supervision. Utilizing a mixed-methods approach with an explanatory sequential design, quantitative data were obtained through Likert-scale questionnaires and a Situational Judgment Test (SJT). Qualitative data were gathered through clinical observations and in-depth interviews at SDN Pati Wetan 01 (p. 1). The results of the analysis using Moderated Regression Analysis (MRA) prove that the intensity of social media use has a significant effect on the behavioral changes of Gen Alpha. This phenomenon manifests in attention span deficits, verbal degradation based on cyber slang, cyber clustering, and fragile emotional regulation (withdrawal syndrome). The moderation regression test indicates that parental and teacher supervision acts as a pure moderator that weakens these negative impacts. However, a wide regulatory gap was found between restrictive supervision at school and permissive parenting at home due to parents' limited digital literacy. This study recommends a parallel synergy model through integrated digital parenting programs to safeguard the morality of Generation Alpha.

The Influence of Green Promotion and Environmental Awareness on the Perceived Value of Low Watt Rice Cooker through Eco-Friendly Attitude in Generation Z in Surabaya

2026-07-03T14:37:43+07:00

This study aims to analyze the influence of green promotion and environmental awareness on the perceived value of low-watt rice cookers through eco-friendly attitude among Generation Z in Surabaya City. The novelty of this research lies in the use of eco-friendly attitude as a mediating variable in the relationship between green promotion and environmental awareness toward perceived value in energy-efficient electronic products, particularly low-watt rice cookers. This study employed a quantitative approach with data collected through questionnaires distributed to Generation Z consumers in Surabaya City who are familiar with low-watt rice cooker products. The sampling technique used was purposive sampling, while the data analysis method applied was Partial Least Square-Structural Equation Modeling (PLS-SEM) using SmartPLS software. The results indicate that green promotion and environmental awareness have a positive and significant effect on eco-friendly attitude and the perceived value of low-watt rice cookers. Furthermore, eco-friendly attitude also has a positive and significant effect on perceived value and is proven to mediate the influence of green promotion and environmental awareness on the perceived value of low-watt rice cookers among Generation Z in Surabaya City.