International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) https://radjapublika.com/index.php/IJEBAS <p>This journal aims to examine new breakthroughs and current issues regarding advances in science and technology in the fields Economics, Business, International Management, Islamic Finance, Sharia Administration, Sharia Economics, Accounting, Agriculture Management and Agriculture Economics by publishing high-quality research on current issues within the scope of the social and humanities sciences and digital technology science in emerging markets/countries and developed destinations. Because the biggest window of change is information to answer the challenges of this digital revolution term. Now we must dare to innovate and continue to get to the future.</p> <p>We invite business people, social scientists, industry experts and academic scholars to take part in our journal readers, writers and reviewers.</p> <p>This journal accepts research articles in the fields of Applied Business, Economics, International Management, Islamic Finance, Sharia Administration, Sharia Economics, Accounting, Agriculture Management and Agriculture Economics. The journal is published six times a year <strong>(February, April, June, August, October, December)</strong></p> <p>E-ISSN: <a href="https://issn.lipi.go.id/terbit/detail/20211018131876959" target="_blank" rel="noopener"><strong>2808-4713</strong></a></p> CV. Radja Publika en-US International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) 2808-4713 CITIZENSHIP FROM THE PRINCIPLE OF HUMAN RIGHTS (CASE STUDY OF SETIA WATTI S. LALANG IN BATAM CITY) https://radjapublika.com/index.php/IJEBAS/article/view/4006 <p>Citizenship is a fundamental legal status that forms the basis for recognizing every individual's civil, political, social, and economic rights. However, in practice, legal and social issues still cause individuals to lose their citizenship status (involuntary statelessness) unintentionally. This study highlights the case of Setia Watti S. Lalang in Batam City as a concrete example of the failure of legal and administrative systems to ensure the protection of the right to citizenship per the principles of human rights. Setia Watti, a woman born in Indonesia who in practice lives as an Indonesian citizen, faces uncertainty regarding her legal status due to documentation issues and overlapping policies between various agencies. This study aims to analyze the legal regulation of citizenship in Indonesia from a juridical perspective, examine the law's implementation in such cases, and identify challenges and obstacles in resolving cases of loss of citizenship. The methods used are normative juridical and empirical juridical legal research methods with a statute approach and a socio-legal approach, as well as collecting primary data through interviews and field observations. The research results show a gap between positive legal norms, the administrative practices implemented by the relevant agencies, and a lack of coordination among institutions in handling cases of loss of citizenship. In addition, the legal approach that is not yet based on human rights further marginalizes vulnerable groups such as women and children from mixed marriages. This study recommends the need for affirmative policies, improvements to derivative regulations of the Citizenship Law, cross-sectoral synergy and active participation of civil society in advocating for the fulfillment of the right to citizenship.</p> Ilham Bela Perkasa Siti Nurkhotijah Ramlan Copyright (c) 2025 Ilham Bela Perkasa, Siti Nurkhotijah, Ramlan https://creativecommons.org/licenses/by-sa/4.0 2025-09-06 2025-09-06 5 5 2048 2053 10.54443/ijebas.v5i5.4006 THE IMPACT OF EDUCATION, TEAMWORK, AND COMMUNICATION ON EMPLOYEE PERFORMANCE AT THE WOMEN'S EMPOWERMENT AND CHILD PROTECTION OFFICE OF THE RIAU ISLANDS PROVINCE THROUGH ORGANIZATIONAL COMMITMENT AS AN INTERVENING VARIABLE https://radjapublika.com/index.php/IJEBAS/article/view/3972 <p>This study analyzes the influence of education, teamwork, and communication on the performance of employees at the Department of Women’s Empowerment and Child Protection of Riau Islands Province, with organizational commitment as an intervening variable. The high number of cases of violence against women and children from 2020 to 2024 presents a serious challenge for government institutions in effectively carrying out their main duties and functions. This research employs a quantitative approach, using survey methods for data collection. Questionnaires were distributed to 105 employees of the Department of Women’s Empowerment and Child Protection of Riau Islands Province.The results indicate that improving education and strengthening teamwork have a significant direct effect on employee performance and organizational commitment. In contrast, communication does not significantly influence performance or organizational commitment. Moreover, the indirect effect of communication on performance through organizational commitment was also found to be insignificant. Based on these findings, it is recommended that efforts be focused on improving digital communication skills among employees, as well as other factors that have a stronger direct impact on enhancing employee performance at the Department of Women’s Empowerment and Child Protection, Population Control, and Family Planning of the Riau Islands Province.</p> Eva Agustina Ngaliman Ana Faizah Copyright (c) 2025 Eva Agustina, Ngaliman, Ana Faizah https://creativecommons.org/licenses/by-sa/4.0 2025-09-21 2025-09-21 5 5 1928 1942 10.54443/ijebas.v5i5.3972 THE INFLUENCE OF ONLINE GAMES ON THE CHARACTERISTICS OF HIGH SCHOOL STUDENTS https://radjapublika.com/index.php/IJEBAS/article/view/4244 <p>Online gaming is deeply embedded in adolescent life and its effects on high-school students vary by motivation, play patterns, and context. This literature reviews current research to provide an overview of how online games influence student characteristics. Methods: independent literature searches were conducted across PubMed, and Google Scholar using literatures from at least 2020 on gaming addiction result based on several points: the potential for cognitive and social development, including enhanced problem-solving skills and the formation of robust online communities, the adverse impacts on academic performance and personal discipline, largely attributed to the displacement of study time and the intricate relationship with mental health, where gaming can serve as both a coping mechanism for stress and a contributor to conditions like depression and anxiety. Evidence suggests potential cognitive and socio-emotional gains alongside risks when play becomes compulsive, including displaced study time, sleep loss, and associations with depressive and anxiety symptoms.</p> Naziha Andien Dalimunthe Maria Ulfah Handayani Copyright (c) 2025 Naziha Andien Dalimunthe , Maria Ulfah Handayani https://creativecommons.org/licenses/by-sa/4.0 2025-10-14 2025-10-14 5 5 2101 2104 10.54443/ijebas.v5i5.4244 JURIDICAL ANALYSIS OF THE IMPLEMENTATION OF PASSENGER AND CARGO SHIP SAFETY EQUIPMENT STANDARDS IN THE BATAM PORT AREA https://radjapublika.com/index.php/IJEBAS/article/view/4004 <p>Shipping safety is a fundamental aspect of sea transportation operations, especially for passenger and cargo vessels operating in strategic areas such as Batam Port. The 1974 International Convention for the Safety of Life at Sea (SOLAS) as a global legal instrument has been ratified by Indonesia and adopted into the national legal system through Law Number 17 Year 2008 on Shipping. However, the level of marine accidents that still occur and the findings of non-standard safety equipment on some ships indicate problems in the implementation of legal norms in the field. This study aims to analyze the legal regulation and implementation of safety equipment standards for passenger and cargo vessels in Batam Port area based on 1974 SOLAS Convention, as well as to identify obstacles and solutions for its implementation.&nbsp; The method used is legal research with normative juridical and empirical juridical approaches. Data were obtained through legal document studies and in-depth interviews with officials of the Batam Harbor and Port Authority Office (KSOP) and shipping industry players. The results showed that normatively, Indonesia already has adequate legal arrangements and is in line with international standards. However, at the implementation level, there are still normative (unsynchronized technical regulations), structural (limited human resources and facilities at KSOP), and legal culture (low awareness of business actors) obstacles. Therefore, it is necessary to increase supervisory capacity, harmonize national regulations with international practices, as well as legal education and shipping safety campaigns to realize effective and equitable implementation of ship safety equipment</p> Rachmat Hidayat Laily Washliati Parameshwara Copyright (c) 2025 Rachmat Hidayat, Laily Washliati, Parameshwara https://creativecommons.org/licenses/by-sa/4.0 2025-09-06 2025-09-06 5 5 2037 2041 10.54443/ijebas.v5i5.4004 THE EFFECT OF MOTIVATION AND ABILITY ON THE PERFORMANCE OF VILLAGE CADRES AT THE FAMILY PLANNING EXTENSION CENTER IN TANAH PASIR DISTRICT, NORTH ACEH REGENCY https://radjapublika.com/index.php/IJEBAS/article/view/4327 <p>This study aims to identify the influence of motivation and ability on the performance of village cadres at the Family Planning Extension Center in Tanah Pasir District, North Aceh Regency. The research method used was descriptive quantitative, with data collection techniques through interviews and observations, questionnaires, and literature review. The data analysis used in this study was multiple linear regression. The results showed an R-squared value of 0.476, or 47.6%, indicating a fairly strong relationship between the independent and dependent variables in this study. This indicates a positive relationship between motivation and ability on cadre performance. The determination test results showed an R-squared value of 0.227, indicating that variables X1 and X2 influence Y by 22.7%, while other factors contribute 77.3% to the remaining 0.773.</p> Irfan Azhari Ismed Wijaya Rahmiatul Aula Isna Hayati Muhammad Zubaili Copyright (c) 2025 Irfan, Azhari, Ismed Wijaya, Rahmiatul Aula, Isna Hayati, Muhammad Zubaili https://creativecommons.org/licenses/by-sa/4.0 2025-10-27 2025-10-27 5 5 10.54443/ijebas.v5i5.4327 THE INFLUENCE OF COMPETENCE, KNOWLEDGE, AND INCENTIVES ON THE PERFORMANCE OF POSYANDU CADRES IN THE BATU 10 PUBLIC HEALTH CENTER AREA THROUGH INTRINSIC MOTIVATION AS AN INTERVENING VARIABLE https://radjapublika.com/index.php/IJEBAS/article/view/3970 <p>Batu 10, one of the community health centers in Tanjungpinang City, currently has 135 cadres. Despite its large work scope, the number of Posyandu cadres is insufficient to meet the community's health service needs. Some cadres also serve as elderly health cadres, requiring them to handle more than one service desk. This results in an excessive workload and reduces the quality of service provided. This study used a quantitative method with a descriptive quantitative approach. The conclusion of this study is that competence, knowledge, and incentives significantly influence intrinsic motivation. Competence, incentives, intrinsic motivation, and competence also significantly influence performance, but knowledge does not. Intrinsic motivation cannot mediate the influence of competence, knowledge, or incentives on performance.</p> Kemistia Eva Bambang Satriawan Ana Faizah Copyright (c) 2025 Kemistia Eva, Bambang Satriawan, Ana Faizah https://creativecommons.org/licenses/by-sa/4.0 2025-09-06 2025-09-06 5 5 1955 1965 10.54443/ijebas.v5i5.3970 SOCIAL LIFE OF THE MALAY COASTAL COMMUNITY OF PANTAI CERMIN https://radjapublika.com/index.php/IJEBAS/article/view/4237 <p>Coastal communities play an important role in food provision, especially marine products such as various types of fish consumed by the wider community. The vastness of Indonesia's waters means that the country has coastal communities whose livelihoods are highly dependent on marine resources. Living in direct contact with the sea shapes the unique socioeconomic characteristics of coastal communities. This article discusses the social life of coastal communities, particularly the social structure that encompasses various levels, from fishing leaders, bosses or middlemen, fishermen who also own boats, to fishing laborers. The coastal community in Karangantu has distinctive characteristics such as a strong identity, consisting of various ethnic groups but with uniform economic activities, high population density, and limitations in meeting their daily needs. The factors that influence their economic conditions include natural conditions, the availability of facilities and infrastructure, access to capital, government policies, and market price fluctuations.</p> Nafisa Fadhilah Bahri Aprilli Khosyi Nasution Rahmad Muliadi M.Zhafran Afif Hayri Miftahul Fauzan Copyright (c) 2025 Nafisa Fadhilah Bahri, Aprilli Khosyi Nasution, Rahmad Muliadi, M.Zhafran Afif Hayri, Miftahul Fauzan https://creativecommons.org/licenses/by-sa/4.0 2025-10-14 2025-10-14 5 5 2097 2100 10.54443/ijebas.v5i5.4237 THE EFFECT OF ENVIRONMENTAL PERFORMANCE AND CORPORATE SOCIAL RESPONSIBILITY ON THE FINANCIAL PERFORMANCE OF MANUFACTURING COMPANIES IN THE PLASTIC AND PACKAGING INDUSTRY SUB SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE https://radjapublika.com/index.php/IJEBAS/article/view/4002 <p>The present study investigates the influence of Augmented Reality (AR), advertising appeal, live shopping and influencer marketing on consumer purchasing decisions, with a specific focus on female university students in Lhokseumawe City as consumers of Hanasui lipstick products. The accelerated evolution of digital marketing platforms, in conjunction with the incorporation of interactive technologies, has profoundly influenced consumer behaviour, particularly within the cosmetics industry, where the experience of products holds particular significance. A purposive sampling method, categorised as non-probability sampling, was employed to select 120 respondents. The data were collected through an online questionnaire, which was distributed via Google Forms. The data were then analysed using multiple linear regression with SPSS version 21. The findings indicate that augmented reality (AR), advertising appeal, and live shopping features have a significant and positive influence on purchasing decisions, suggesting that immersive experiences and interactive product demonstrations enhance consumer confidence and interest. However, the investigation revealed that influencer marketing did not demonstrate a significant effect, suggesting that personal factors or peer recommendations may have a greater impact on consumer behaviour in this context than promotional content from influencers.</p> Dea Laila Puspita Debbi Chyntia Ovami Copyright (c) 2025 Dea Laila Puspita, Debbi Chyntia Ovami https://creativecommons.org/licenses/by-sa/4.0 2025-09-21 2025-09-21 5 5 2025 2030 10.54443/ijebas.v5i5.4002 ANALYSIS OF THE DETERMINANTS OF ENVIRONMENTAL, SOCIAL & GOVERNANCE (ESG) WITH SENSITIVE INDUSTRY AS A MODERATING VARIABLE IN COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE https://radjapublika.com/index.php/IJEBAS/article/view/4288 <p>This study aims to determine the determinants of Environmental, Social &amp; Governance (ESG), with sensitive industry as a moderating variable, in companies listed on the Indonesia Stock Exchange (IDX) from 2022–2024. This research is quantitative which uses secondary data with testing tools in the form of Eviews 12. Sample used was 32 companies which selected with purposive sampling technique. &nbsp;The results indicate that profitability has a positive and significant effect on Environmental, Social &amp; Governance (ESG). Intellectual capital has a negative and significant effect on Environmental, Social &amp; Governance (ESG). Media coverage has a positive and significant effect on Environmental, Social &amp; Governance (ESG). Sensitive industry significantly moderates the effect of profitability on Environmental, Social &amp; Governance (ESG); sensitive industry insignificantly moderates the effect of intellectual capital on Environmental, Social &amp; Governance (ESG) and sensitive industry insignificantly moderates the effect of media coverage on Environmental, Social &amp; Governance (ESG)</p> Sunny Angelia Naibaho Keulana Erwin Rina Bukit Copyright (c) 2025 Sunny Angelia Naibaho, Keulana Erwin, Rina Bukit https://creativecommons.org/licenses/by-sa/4.0 2025-10-27 2025-10-27 5 5 2147 2157 10.54443/ijebas.v5i5.4288 PERFORMANCE MEASUREMENT ANALYSIS RELATED TO CHANGES IN NOMENCLATURE AT THE ANIMAL, FISH, AND PLANT QUARANTINE OFFICE OF THE RIAU ISLANDS USING THE BALANCE SCORECARD (BSC) MODEL https://radjapublika.com/index.php/IJEBAS/article/view/3957 <p>Nomenclature changes in public institutions often create significant challenges for organizational effectiveness, particularly in aligning tasks, redistributing human resources, and maintaining the quality of public services. This condition is also experienced by the Animal, Fish, and Plant Quarantine Office of Riau Islands, which faces structural complexities following institutional restructuring. This study aims to analyze the organizational performance after the nomenclature change using the Balanced Scorecard (BSC) approach. The research employed a qualitative method with in-depth interviews involving key informants directly engaged in management and quarantine services. Data were analyzed through thematic coding with the assistance of NVivo software, allowing each BSC perspective to be comprehensively examined. The findings reveal that from the financial perspective, budget management is relatively efficient but still requires optimization in transparency and accountability. From the customer perspective, there is an increase in satisfaction and trust in quarantine services, showing that restructuring has strengthened public service delivery. The internal process perspective indicates positive adaptation to the new structure, although challenges remain in terms of uneven human resource distribution and regulatory adjustments. Meanwhile, the learning and growth perspective underscores the importance of continuous staff development and the integration of information technology to build an adaptive work culture. Overall, the Balanced Scorecard proves to be an effective evaluation instrument for assessing public sector performance, while also providing policy implications in terms of strengthening financial governance, redistributing human resources, and modernizing internal processes to enhance efficiency, accountability, and public service quality.</p> Liza Rickiany Ngaliman Sarmini Copyright (c) 2025 Liza Rickiany, Ngaliman, Sarmini https://creativecommons.org/licenses/by-sa/4.0 2025-08-31 2025-08-31 5 5 2014 2024 10.54443/ijebas.v5i5.3957 EFFECT OF AEROBIC TRAINING INTENSITY ON PHYSIOLOGICAL AND SKILL-BASED PERFORMANCE OUTCOMES IN UNDER-14 CRICKET PLAYERS https://radjapublika.com/index.php/IJEBAS/article/view/4171 <p>This study investigates the impact of aerobic training intensity on physiological and skill-based performance outcomes in under-14 (U-14) cricket players. Thirty male U-14 cricket players were randomly assigned to three groups: high-intensity aerobic training (HIAT, n=10), moderate-intensity aerobic training (MIAT, n=10), and a control group (n=10) for an 8-week intervention. Physiological outcomes (VO2max, resting heart rate, and anaerobic threshold) and skill-based outcomes (batting accuracy, bowling speed, and fielding efficiency) were assessed pre- and post-intervention. HIAT significantly improved VO2max (p&lt;0.01) and anaerobic threshold (p&lt;0.05) compared to MIAT and control groups, while both HIAT and MIAT enhanced batting accuracy (p&lt;0.05). Bowling speed and fielding efficiency showed no significant differences across groups. These findings suggest that high-intensity aerobic training is more effective for improving physiological capacities in U-14 cricket players, with limited but positive effects on specific skill-based outcomes.</p> Tanveer Ali Vikas Saxena Copyright (c) 2025 Tanveer Ali, Vikas Saxena https://creativecommons.org/licenses/by-sa/4.0 2025-10-01 2025-10-01 5 5 2085 2091 10.54443/ijebas.v5i5.4171 THE EFFECT OF COORDINATION, COMPETENCE, AND LEADERSHIP STYLE ON EMPLOYEE PERFORMANCE IN REGIONAL GOVERNMENT ORGANIZATIONS IN BINTAN REGENCY THROUGH ORGANIZATIONAL COMMITMENT AS AN INTERVENING VARIABLE https://radjapublika.com/index.php/IJEBAS/article/view/1987-1999 <p>This study analyzes the influence of coordination, competence and leadership style on employee performance of Regional Government Organizations in Bintan Regency and examines the role of organizational commitment as an intervening variable. Based on SAKIP evaluation data issued by the Ministry of State Apparatus Empowerment and Bureaucratic Reform, the performance of Bintan Regency Government is still considered suboptimal, thus requiring improvement and commitment in performance management. This study uses a qualitative approach with data collection techniques through questionnaires distributed to 180 employees of Bintan Regency. The research findings reveal that improvement in competence and leadership style has a significant direct influence on employee performance and organizational commitment. Conversely, coordination is proven to have an insignificant influence on performance and organizational commitment, furthermore the indirect influence of coordination on performance mediated by organizational commitment is also insignificant. The proposed recommendations are to improve employee coordination by optimizing socialization activities, coordination and synergy, one data application and studies to support the work completion process in each field within the Regional Government Organizations of Bintan Regency.</p> Eka Maria Susanti Ngaliman Mohamad Gita Indrawan Copyright (c) 2025 Eka Maria Susanti, Ngaliman, Mohamad Gita Indrawan https://creativecommons.org/licenses/by-sa/4.0 2025-09-21 2025-09-21 5 5 10.54443/ijebas.v5i5.3999 THE EFFECT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DISCLOSURE AND DEBT POLICY ON FIMR VALUE WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE IN BASIC INDUSTRY AND CHEMICAL COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE https://radjapublika.com/index.php/IJEBAS/article/view/4286 <p>This study examines the effect of Environmental, Social, and Governance (ESG) disclosure and debt policy on firm value, with institutional ownership as a moderating variable. The research focuses on basic industry and chemical sector companies listed on the Indonesia Stock Exchange (IDX) during 2021-2024. Using a quantitative approach with secondary data from annual reports, sustainability reports, and financial statements, this study employs purposive sampling resulting in 30 companies with 120 observations. Data analysis utilizes panel data regression. The results indicate that ESG disclosure has a positive and significant effect on firm value, while debt policy has a negative effect on firm value. However, institutional ownership cannot strengthen the relationship between ESG and firm value. Conversely, institutional ownership actually weakens the effect of debt policy on firm value. This research provides contributions for company management, investors, and regulators to pay more attention to ESG disclosure as a strategy to enhance firm value, while carefully considering capital structure in the context of institutional ownership.</p> Herdini Br Sitepu Rina Br. Bukit Sirojuzilam Hasyim Copyright (c) 2025 Herdini Br Sitepu, Rina Br. Bukit, Sirojuzilam Hasyim https://creativecommons.org/licenses/by-sa/4.0 2025-10-27 2025-10-27 5 5 10.54443/ijebas.v5i5.4286 THE EFFECT OF COORDINATION, COMPETENCE, AND LEADERSHIP STYLE ON EMPLOYEE PERFORMANCE IN REGIONAL GOVERNMENT ORGANIZATIONS IN BINTAN REGENCY THROUGH ORGANIZATIONAL COMMITMENT AS AN INTERVENING VARIABLE https://radjapublika.com/index.php/IJEBAS/article/view/3955 <p>This study analyzes the influence of coordination, competence and leadership style on employee performance of Regional Government Organizations in Bintan Regency and examines the role of organizational commitment as an intervening variable. Based on SAKIP evaluation data issued by the Ministry of State Apparatus Empowerment and Bureaucratic Reform, the performance of Bintan Regency Government is still considered suboptimal, thus requiring improvement and commitment in performance management. This study uses a qualitative approach with data collection techniques through questionnaires distributed to 180 employees of Bintan Regency. The research findings reveal that improvement in competence and leadership style has a significant direct influence on employee performance and organizational commitment. Conversely, coordination is proven to have an insignificant influence on performance and organizational commitment, furthermore the indirect influence of coordination on performance mediated by organizational commitment is also insignificant. The proposed recommendations are to improve employee coordination by optimizing socialization activities, coordination and synergy, one data application and studies to support the work completion process in each field within the Regional Government Organizations of Bintan Regency.</p> Eka Maria Susanti Ngaliman Mohamad Gita Indrawan Copyright (c) 2025 Eka Maria Susanti, Ngaliman, Mohamad Gita Indrawan https://creativecommons.org/licenses/by-sa/4.0 2025-08-31 2025-08-31 5 5 1987 1999 10.54443/ijebas.v5i5.3955 JURIDICAL ANALYSIS OF THE COLLABORATION BETWEEN IMMIGRATION AND STAKEHOLDERS AT BATAM CENTRE INTERNATIONAL PORT IN EFFORTS TO PREVENT HUMAN TRAFFICKING CRIMES (RESEARCH STUDY IN BATAM CITY) https://radjapublika.com/index.php/IJEBAS/article/view/4007 <p>The Criminal Act of Human Trafficking (TPPO) is a transnational crime that has a serious impact on human rights, especially in border areas such as Batam City, which has direct access to neighboring countries through the Batam Centre International Port. Preventing TPPO requires effective collaboration between Immigration and various stakeholders such as the Police, port authorities, and civil society organizations. This study aims to analyze the legal regulations, implementation, obstacles, and solutions regarding the collaboration between Immigration and stakeholders in efforts to prevent TIP at Batam Centre International Port. The methods used are normative juridical and empirical juridical legal research methods with a statutory approach and a sociological approach. Data was obtained through document studies and direct interviews with Immigration, the Police, KSOP, and NGOs. The analysis was carried out using three main theories: Max Weber's Theory of Authority, Lawrence M. Friedman's Legal System Theory, and Soerjono Soekanto's Theory of Legal Effectiveness. The results of the study show that although the legal framework for collaboration has been regulated through Law Number 6 of 2011 and Law Number 21 of 2007, as well as several technical memorandums of understanding, its implementation is still not optimal. The identified obstacles include overlapping authorities, the absence of inter-agency SOPs, limited resources, and a weak culture of cooperation. Current collaboration remains sectoral and has not been institutionalized on a permanent basis. This study recommends the establishment of integrated inter-agency SOPs, the creation of permanent coordination posts at ports, and collaborative training and incentive systems to strengthen institutional synergy in the prevention of human trafficking in border areas.</p> Fajar Ramadani Soerya Respationo Siti Nurkhotijah Copyright (c) 2025 Fajar Ramadani, Soerya Respationo, Siti Nurkhotijah https://creativecommons.org/licenses/by-sa/4.0 2025-09-06 2025-09-06 5 5 2054 2059 10.54443/ijebas.v5i5.4007 PHENOMENA AND IMPLICATIONS OF FINANCIAL TECHNOLOGY (FINTECH) ADOPTION IN THE FINANCIAL & BANKING INDUSTRY SECTOR IN GLOBAL, REGIONAL AND INDONESIAN CONTEXT https://radjapublika.com/index.php/IJEBAS/article/view/3974 <p>Abstract</p> Fuadi Munawar Rizki Jailani Hafas Furqani Baihaqi Copyright (c) 2025 Fuadi, Munawar Rizki Jailani, Hafas Furqani, Baihaqi https://creativecommons.org/licenses/by-sa/4.0 2025-09-21 2025-09-21 5 5 1943 1954 10.54443/ijebas.v5i5.3974 THE EFFECT OF FINANCIAL PERFORMANCE ON COMPANY VALUE WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE IN THE COMPANY FOOD AND BEVERAGE COMPANIES LISTED ON THE IDX IN 2020 – 2024 https://radjapublika.com/index.php/IJEBAS/article/view/4250 <p>This study aims to analyze the effect of financial performance on firm value with Good Corporate Governance (GCG) as a moderating variable. Financial performance is measured using Return on Assets (ROA) and Return on Equity (ROE), while firm value is measured through Price to Book Value (PBV). GCG in this study is proxied by two main indicators, namely managerial ownership and institutional ownership. The objects of the study are food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Data were obtained from annual financial reports officially published through the website [www.idx.co.id]( <a href="http://www.idx.co.id">http://www.idx.co.id </a>). This study uses a quantitative method with an explanatory approach. The sample was selected using a purposive sampling technique which resulted in 16 companies as samples, with a total of 80 annual observations. Data analysis was conducted using panel data regression and Moderated Regression Analysis (MRA) using EViews 12 software. Classical assumption tests were conducted to ensure model validity, including tests for normality, multicollinearity, heteroscedasticity, and autocorrelation. The results showed that ROA had a significant positive effect on firm value, while ROE had no significant effect. The findings also showed that managerial ownership moderated the relationship between ROE and firm value, but not ROA. Conversely, institutional ownership was shown to moderate the relationship between ROA and firm value, but not ROE. These results emphasize the importance of GCG in strengthening the effectiveness of financial performance towards creating corporate value. Therefore, companies need to improve strategic ownership structures as part of good governance practices. This research provides practical implications for investors, management, and stakeholders in optimizing corporate value sustainably.</p> Melani Tanjung Abdillah Arif Nasution Keulana Erwin Copyright (c) 2025 Melani Tanjung, Abdillah Arif Nasution, Keulana Erwin https://creativecommons.org/licenses/by-sa/4.0 2025-10-14 2025-10-14 5 5 2112 2118 10.54443/ijebas.v5i5.4250 JURIDICAL ANALYSIS OF THE EFFECTIVENESS OF IMMIGRATION REGULATIONS ON VISA ON ARRIVAL (VOA) 7 DAYS IN INCREASING FOREIGN TOURIST VISITS https://radjapublika.com/index.php/IJEBAS/article/view/4005 <p>The 7-day Visa on Arrival (VOA) policy is one of the innovations in Indonesia's immigration system aimed at increasing the number of foreign tourist visits, mainly in strategic border areas such as Batam City. The implementation of this policy is based on Government Regulation Number 45 of 2024 concerning PNBP, Circular Letter of the Director General of Immigration Number IMI-272. KU.01.03 of 2024, as well as the Decree of the Minister of Law and Human Rights Number M. HH-06.01.01 of 2023. Although normatively this policy already has a strong legal basis, the effectiveness of its implementation still needs to be studied comprehensively. This study aims to analyze the legal arrangements of the 7-day VOA policy from the perspective of immigration and tourism, evaluate its implementation in increasing foreign tourist visits to Batam City, and identify obstacles and provide solutions to improve the policy's effectiveness. The research methods used are normative and empirical juridical approaches, with data collection techniques through literature studies and field interviews at the Batam City Immigration Checkpoint. They also use socio-legal approaches and theoretical analysis from Lawrence M. Friedman and Soerjono Soekanto.&nbsp; The study results show that even though the 7-day VOA policy has been implemented administratively and has legitimate regulations, its implementation is still not optimal. The main obstacles are limited human resources, a lack of socialization, and low legal awareness among tourists. Therefore, it is necessary to strengthen the substance of policies, increase the capacity of the apparatus, integrate technology, and socialize with tourism industry players. Thus, this policy is expected to be not only normatively legal but also substantively effective in encouraging the growth of the national tourism sector</p> Adek Dio Benardo Lagat Parroha Patar Siadari Siti Nurkhotijah Copyright (c) 2025 Adek Dio Benardo, Lagat Parroha Patar Siadari, Siti Nurkhotijah https://creativecommons.org/licenses/by-sa/4.0 2025-09-06 2025-09-06 5 5 2042 2047 10.54443/ijebas.v5i5.4005 THE EFFECT OF TRANSFORMATIONAL LEADERSHIP AND TRANSACTIONAL LEADERSHIP ON JOB SATISFACTION WITH COMMITMENT ORGANIZATION AS AN INTERVENING VARIABLE https://radjapublika.com/index.php/IJEBAS/article/view/4391 <p>This study aims to determine the effect of transformational leadership and transactional leadership on job satisfaction with organizational commitment as an intervening variable. The data used are primary data obtained through distributing questionnaires to 168 nurses at Cut Meutia General Hospital, North Aceh. The sampling technique used was Purposive Random Sampling. Data analysis was carried out using the structural analysis method (SEM) and processed with the Analysis Moment of Structural (AMOS) program. The results of the study indicate that transformational leadership and transactional leadership influence organizational commitment, and transformational leadership, transactional leadership, and organizational commitment influence job satisfaction. In addition, organizational commitment is proven to mediate the relationship between transformational leadership and transactional leadership on job satisfaction of nurses at Cut Meutia General Hospital, North Aceh.</p> <p>&nbsp;</p> Rina Malinda A. Hadi Arifin Yanita Faisal Matriadi Marbawi Ikramuddin Copyright (c) 2025 Rina Malinda, A. Hadi Arifin, Yanita, Faisal Matriadi, Marbawi, Ikramuddin https://creativecommons.org/licenses/by-sa/4.0 2025-10-14 2025-10-14 5 5 2158 2165 10.54443/ijebas.v5i5.4391 JOB PLACEMENT, TRANSFORMATIONAL LEADERSHIP, AND ORGANIZATIONAL CULTURE ON JOB SATISFACTION OF MILLENNIAL EMPLOYEES AT THE UNIVERSITY OF GRIYA PERSADA MEDIATED THROUGH WORK MOTIVATION AS AN INTERVENING VARIABLE https://radjapublika.com/index.php/IJEBAS/article/view/3971 <p>The shift in human resource management (HRM) paradigms and organizational strategies has become increasingly important in the era of globalization, especially with the growing dominance of the millennial generation in the workforce. One of the main challenges faced by organizations today is the gap between the expectations and realities experienced by millennial employees in the workplace, particularly regarding fairness, communication, and opportunities for personal development. This study aims to examine the influence of job placement, transformational leadership, and organizational culture on job satisfaction among millennial employees at Universitas Griya Persada, with work motivation serving as a mediating variable. This research adopts a quantitative approach by distributing online questionnaires to non-academic millennial employees. The data were analyzed using Structural Equation Modeling (SEM). The results show that transformational leadership and organizational culture have a positive and significant direct influence on job satisfaction. Meanwhile, job placement does not have a significant direct effect but shows a significant indirect influence through work motivation. Furthermore, work motivation itself was found to have a positive and significant impact on job satisfaction and mediates the relationship between the independent variables and job satisfaction. These findings highlight the importance of applying an inspirational leadership style, fostering an inclusive organizational culture, and ensuring proper job placement that aligns with employees’ competencies and aspirations to enhance job satisfaction among millennials. This study offers practical insights for developing HRM strategies that are aligned with the values and characteristics of the millennial generation, particularly within the context of higher education institutions.</p> Naseha Elkrima Bambang Satriawan Nurhatisyah Copyright (c) 2025 Naseha Elkrima, Bambang Satriawan, Nurhatisyah https://creativecommons.org/licenses/by-sa/4.0 2025-09-06 2025-09-06 5 5 1913 1927 10.54443/ijebas.v5i5.3971 THE EFFECT OF TRAINING AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE MEDIATED BY COMPETENCY AT THE CENTER MEDAN PALM OIL RESEARCH https://radjapublika.com/index.php/IJEBAS/article/view/4243 <p>This study aims to analyze the effect of training and work discipline on employee performance with competence as a mediating variable at the Medan Palm Oil Research Center. The research method uses a quantitative approach with Partial Least Square-Structural Equation Modeling (PLS-SEM) analysis techniques. The study population was 235 employees with a sample of 100 respondents determined using the Slovin formula. Data were collected through a questionnaire with a Likert scale and analyzed using SmartPLS version 3. The results showed that training had a significant positive effect on employee performance (β = 0.419; p = 0.001) and competence (β = 0.354; p = 0.000). Work discipline had a significant positive effect on employee performance (β = 0.551; p = 0.000) and competence (β = 0.147; p = 0.001). Competence had a significant positive effect on employee performance (β = 0.005; p = 0.000). Mediation testing demonstrated that competence mediated the effect of training on employee performance (p=0.002) and work discipline on employee performance (p=0.002). This study emphasizes the importance of developing continuous training and strengthening a culture of discipline to improve employee competence and performance.</p> Dini Hendriani Bunga Aditi Ilham Mubaraq Ritonga Copyright (c) 2025 Dini Hendriani, Bunga Aditi, Ilham Mubaraq Ritonga https://creativecommons.org/licenses/by-sa/4.0 2025-10-11 2025-10-11 5 5 2105 2111 10.54443/ijebas.v5i5.4243 JURIDICAL ANALYSIS OF THE EFFECTIVENESS OF DIGITAL TRANSFORMATION IN RESIDENCE PERMIT SERVICES TO ACHIEVE TRANSPARENCY AND ACCOUNTABILITY (RESEARCH STUDY AT THE CLASS I SPECIAL IMMIGRATION OFFICE TPI BATAM) https://radjapublika.com/index.php/IJEBAS/article/view/4003 <p>Digital transformation in public services is a form of adaptation to the development of information technology aimed at improving efficiency, transparency, and accountability. In the immigration sector, residence permit services for foreigners are among the strategic services that demand legal certainty, speed, and accuracy. However, various obstacles are still encountered in its implementation, such as system incompatibility, technical disruptions, low digital literacy, and potential procedural deviations. This study aims to analyse, from a legal perspective, the effectiveness of digital transformation in residence permit services to achieve transparency and accountability at the Class I Special Immigration Office TPI Batam.&nbsp;&nbsp; The methods used in this research are normative and empirical legal research methods. The normative approach reviews relevant laws and regulations, such as the 1945 Constitution of the Republic of Indonesia, Law Number 6 of 2011 concerning Immigration, and Presidential Regulation Number 95 of 2018 concerning the Electronic-Based Government System. Meanwhile, using a socio-legal approach, the empirical approach is carried out through interviews and observations of implementing digital services in the field.&nbsp; The research results indicate that, normatively, the regulations governing the digital transformation of residence permit services are already adequate. However, their effectiveness is still not optimal in practice due to various technical, institutional, and social obstacles. The digital system has driven improvements but does not yet fully ensure transparency and accountability due to weak internal supervision and a lack of human resource support. Therefore, updates to the technological system, human resource training, increased public digital literacy, and tightening regulations and supervision are needed as strategic efforts.</p> Safitry Dianata Siti Nurkhotijah Sayid Fadhil Copyright (c) 2025 Safitry Dianata, Siti Nurkhotijah, Sayid Fadhil https://creativecommons.org/licenses/by-sa/4.0 2025-09-06 2025-09-06 5 5 2031 2036 10.54443/ijebas.v5i5.4003 PRODUCTIVE WAKAF AS A STRATEGY TO SUPPORT THE ECONOMY OF THE PEOPLE https://radjapublika.com/index.php/IJEBAS/article/view/4309 <p>Waqf is one of the economic instruments of the people that can be used for the economic empowerment of the people. Basically, waqf is productive in the sense that it must produce because waqf can fulfill its purpose if it has produced where the results are used according to its intended purpose (mauquf alaih). This research was conducted using a descriptive method with a qualitative approach based on data sources from literature studies and observations. The purpose of this study is to provide information related to waqf management. The results of the study show that the implementation of productive waqf to improve Islamic economic welfare can be carried out with various applications with development design models, including establishing mosques (places of worship), business shops, gas stations or gas stations, banking, offices, multi-purpose halls, photocopying, apartments or boarding houses, hotels, and others so as to achieve general benefits as a benefit for the people with social, economic, and cultural development of the community.</p> Jumadiah Hamdani Sutriani Nurdan Mustika Amri Copyright (c) 2025 Jumadiah, Hamdani, Sutriani, Nurdan, Mustika Amri https://creativecommons.org/licenses/by-sa/4.0 2025-10-27 2025-10-27 5 5 2166 2170 10.54443/ijebas.v5i5.4309 THE EFFECT OF ENVIRONMENTAL PERFORMANCE AND CORPORATE SOCIAL RESPONSIBILITY ON THE FINANCIAL PERFORMANCE OF MANUFACTURING COMPANIES IN THE PLASTIC AND PACKAGING INDUSTRY SUB SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE https://radjapublika.com/index.php/IJEBAS/article/view/3958 <p>Abstract<span class="req">*</span></p> Dea Laila Puspita Debbi Chyntia Ovami Copyright (c) 2025 Dea Laila Puspita, Debbi Chyntia Ovami https://creativecommons.org/licenses/by-sa/4.0 2025-08-31 2025-08-31 5 5 2025 2030 10.54443/ijebas.v5i5.3958 UTILIZATION OF GAMBIR PLANT (Uncaria gambir) FOR DIRTY WATER TREATMENT https://radjapublika.com/index.php/IJEBAS/article/view/4172 <p>Water pollution is one of the major environmental problems currently faced, primarily due to domestic, agricultural, industrial, and mining waste. To address the predicted clean water crisis in 2045, effective, affordable, and environmentally friendly water treatment innovations are needed. This study aims to explore the potential of the gambir plant (Uncaria gambir) as a natural ingredient for purifying dirty water. Gambir is known to contain active compounds such as tannins, flavonoids, and catechins that have coagulant, antibacterial, and adsorbent properties. The research method used a quantitative and experimental approach, with steps such as extracting gambir leaves, treating dirty water, and observing physical changes in the water. The results showed that within two hours, gambir extract was able to significantly reduce the turbidity, odor, and color of dirty water. The addition of natural filters made from betel and lemon strengthened the final results. The conclusion obtained is that the use of gambir for dirty water treatment shows promising effectiveness and is worthy of being developed as an alternative solution for water resource management in the future.</p> Fadhel Rizky Suryawan Aulia Aisy Mulyana Pasaribu Copyright (c) 2025 Fadhel Rizky Suryawan, Aulia Aisy Mulyana Pasaribu https://creativecommons.org/licenses/by-sa/4.0 2025-10-14 2025-10-14 5 5 2092 2096 10.54443/ijebas.v5i5.4172 PERFORMANCE MEASUREMENT ANALYSIS RELATED TO CHANGES IN NOMENCLATURE AT THE ANIMAL, FISH, AND PLANT QUARANTINE OFFICE OF THE RIAU ISLANDS USING THE BALANCE SCORECARD (BSC) MODEL https://radjapublika.com/index.php/IJEBAS/article/view/4001 <p>Nomenclature changes in public institutions often create significant challenges for organizational effectiveness, particularly in aligning tasks, redistributing human resources, and maintaining the quality of public services. This condition is also experienced by the Animal, Fish, and Plant Quarantine Office of Riau Islands, which faces structural complexities following institutional restructuring. This study aims to analyze the organizational performance after the nomenclature change using the Balanced Scorecard (BSC) approach. The research employed a qualitative method with in-depth interviews involving key informants directly engaged in management and quarantine services. Data were analyzed through thematic coding with the assistance of NVivo software, allowing each BSC perspective to be comprehensively examined. The findings reveal that from the financial perspective, budget management is relatively efficient but still requires optimization in transparency and accountability. From the customer perspective, there is an increase in satisfaction and trust in quarantine services, showing that restructuring has strengthened public service delivery. The internal process perspective indicates positive adaptation to the new structure, although challenges remain in terms of uneven human resource distribution and regulatory adjustments. Meanwhile, the learning and growth perspective underscores the importance of continuous staff development and the integration of information technology to build an adaptive work culture. Overall, the Balanced Scorecard proves to be an effective evaluation instrument for assessing public sector performance, while also providing policy implications in terms of strengthening financial governance, redistributing human resources, and modernizing internal processes to enhance efficiency, accountability, and public service quality.</p> Liza Rickiany Ngaliman Sarmini Copyright (c) 2025 Liza Rickiany, Ngaliman, Sarmini https://creativecommons.org/licenses/by-sa/4.0 2025-09-21 2025-09-21 5 5 2014 2024 10.54443/ijebas.v5i5.4001 ANALYSIS OF THE EFFECT OF CO2 EMISSION DISCLOSURE, ENVIRONMENTAL PERFORMANCE, CAPITAL INTENSITY, SOCIAL PERFORMANCE, AND COMPANY SIZE ON FINANCIAL PERFORMANCE IN MINING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE https://radjapublika.com/index.php/IJEBAS/article/view/4287 <p class="abstractFAITH" style="line-height: normal; margin: 0cm .8pt .0001pt 0cm;"><span lang="EN-US" style="font-size: 11.0pt; font-family: 'Times New Roman',serif;">The purpose of this study is to analyze the effect of CO2 emission disclosure, environmental performance, capital intensity, social performance, and company size 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 secondary data for a period of 5 years. The research population consisted of 63 companies using purposive sampling techniques, resulting in a sample of 17 data points used with panel data regression estimation analysis techniques. The results of this study indicate that CO2 emissions disclosure affects financial performance; environmental performance affects financial performance; capital intensity affects financial performance; environmental performance does not affect financial performance; and company size affects financial performance.</span></p> Rini Oktaria Erlina Khaira Amalia Fachrudin Copyright (c) 2025 Rini Oktaria , Erlina , Khaira Amalia Fachrudin https://creativecommons.org/licenses/by-sa/4.0 2025-10-27 2025-10-27 5 5 2137 2146 10.54443/ijebas.v5i5.4287 FACTORS INFLUENCING THE WORK EFFECTIVENESS OF FUNCTIONAL EQUIVALENCY OFFICIALS ON THE IMPLEMENTATION OF BUREAUCRATIC SIMPLIFICATION POLICY THROUGH JOB SATISFACTION AS AN INTERVENING VARIABLE IN BINTAN REGENCY https://radjapublika.com/index.php/IJEBAS/article/view/3956 <p>This study analyzes the factors that influence Effectiveness of the Work of Functional Equivalency Officials in the Implementation of the Bureaucratic Simplification Policy&nbsp; in the Bintan Regency Government, with job satisfaction as an intervening variable. The legal basis for bureaucratic simplification is regulated in PERMENPANRB NO. 25 OF 2021 concerning the Simplification of Organizational Structures in Government Agencies for Bureaucratic Simplification. The negative impact of this policy that needs to be anticipated is the psychological impact on Administrators (echelon III) and Supervisors (echelon IV) who will lose their positions. Using primary data from 153Functional Officials, this study found that Compensation and Organizational Commitment have a significant direct effect on Work Effectiveness, on the other hand Job Placement is proven to have an insignificant effect on Work Effectiveness, in addition Compensation, Job Placement and Organizational Commitment have a significant effect on Job Satisfaction. Job Satisfaction has a significant effect on Work Effectiveness. In the indirect effect, Compensation and Organizational Commitment have a significant effect on Work Effectiveness through Job Satisfaction. However, Job Placement does not have a significant effect on Work Effectiveness through Job Satisfaction. The proposed recommendation is to focus on increasing work effectiveness and other aspects that have a more direct effect on the psychological impact of Administrator (echelon III) and Supervisor (echelon IV) officials who will lose their positions.</p> Ngaliman Mohamad Gita Indrawan Desi Efna Copyright (c) 2025 Ngaliman, Mohamad Gita Indrawan, Desi Efna https://creativecommons.org/licenses/by-sa/4.0 2025-08-31 2025-08-31 5 5 2000 2013 10.54443/ijebas.v5i5.3956 THE EFFECT OF PRODUCT QUALITY, SERVICE AND TARIFFS ON BILL PAYMENT COMPLIANCE THROUGH CUSTOMER SATISFACTION LEVEL IN THE HOUSEHOLD CATEGORY AT PT AIR BATAM HILIR https://radjapublika.com/index.php/IJEBAS/article/view/4113 <p>This study examines the effect of product quality, service, and tariff on bill payment compliance among household customers using customer satisfaction as an intervening variable. The sample in this study was 100 household customers, with data collection using a questionnaire instrument with a Likert scale. The analysis was conducted using Partial Least Square (PLS) with Structural Equation Model (SEM) modeling to test direct and indirect effects. The results of the study indicate that product quality, service, and tariff each have a significant positive effect on payment compliance and customer satisfaction. The results also prove that product quality, service, and tariff have a significant positive effect on bill payment compliance through customer satisfaction. Based on this study, it is known that bill payment compliance can increase when customers are satisfied with the quality of products, services, and tariffs. On the other hand, it is known that to increase payment compliance, it can be achieved by improving the quality of products, services, and current tariffs. This increase will have an impact on increasing customer satisfaction, indicating the fact that customers will feel satisfied and this satisfaction is conveyed by customers in the form of loyalty if there are dimensions of product quality, service, and tariffs in it.</p> Gana Vige Ortega Ngaliman Sri Yanti Copyright (c) 2025 Gana Vige Ortega, Ngaliman, Sri Yanti https://creativecommons.org/licenses/by-sa/4.0 2025-09-22 2025-09-22 5 5 2071 2078 10.54443/ijebas.v5i5.4113 DIGITAL BASED NEWS PRODUCTION MANAGEMENT STRATEGY IN RESPONDING THE CHALLENGES OF MEDIA CONVERGENCE https://radjapublika.com/index.php/IJEBAS/article/view/3998 <p>This study aims to analyze digital-based news production management strategies in addressing the challenges of convergence, with a focus on content planning, newsroom workflow management, digital technology utilization, and the application of journalistic ethics and professionalism. The research method employed a descriptive qualitative approach, with data collection techniques including in-depth interviews, participant observation, and documentation studies. The informants included editors-in-chief, editors, content producers, and journalists at several media outlets that have adopted a multiplatform newsroom model. Data analysis was conducted using thematic analysis techniques through stages of reduction, categorization, and conclusion drawing. The results indicate that digital-based news production management strategies include early multiplatform planning, newsroom integration to improve coordination, the use of content management systems (CMS) and analytics tools for production efficiency, and the implementation of strict ethical guidelines through verification and fact-checking mechanisms. The findings also revealed obstacles such as limited human resources, organizational cultural resistance, and ethical dilemmas stemming from the dominance of audience data.</p> Zeintika Mandasari Copyright (c) 2025 Zeintika Mandasari https://creativecommons.org/licenses/by-sa/4.0 2025-09-22 2025-09-22 5 5 2079 2084 10.54443/ijebas.v5i5.3998 THE EFFECT OF CAPITAL STRUCTURE, INTELLECTUAL CAPITAL AND FIRM SIZE OF FINANCIAL PERFORMANCE BANKING SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PE-RIOD 2020 - 2024 https://radjapublika.com/index.php/IJEBAS/article/view/4251 <p>This study aims to analyze the effect of capital structure, intellectual capital, and company size on the financial performance of banking sector companies listed on the Indonesian Stock Exchange (IDX) during the 2020-2024 period. Financial performance in this study is measured using the Return on Assets (ROA) ratio. Capital structure is represented by the Debt-to-Equity Ratio (DER), while intellectual capital is measured using the Value Added Intellectual Coefficient (VAIC) method, and firm size is calculated based on the natural logarithm of total assets. This study employs a quantitative approach using panel data regression analysis. The sample consists of 27 banking companies listed on the IDX, resulting in a total of 135 observations. The sampling technique used was purposive sampling, and the data were processed using EViews software. The results indicate that capital structure, as measured by DER, has no significant effect on financial performance. On the other hand, intellectual capital and firm size are found to have a positive and significant effect on financial performance. These findings suggest that intellectual value and company scale play a critical role in enhancing banks' financial performance, where the amount of debt does not have a direct impact.</p> Putri Imanda Rezeki Nasution Fahmi Natigor Nasution Sambas Ade Kesuma Copyright (c) 2025 Putri Imanda Rezeki Nasution, Fahmi Natigor Nasution, Sambas Ade Kesuma https://creativecommons.org/licenses/by-sa/4.0 2025-10-14 2025-10-14 5 5 2119 2126 10.54443/ijebas.v5i5.4251