Vol. 5 No. 6 (2025): Research Horizon - December 2025

Articles

• Strengthening Human Resources to Enhance Competitiveness Using SWOT Analysis

  Restutanti Borman ⁽¹⁾ , Syahir Natsir ⁽²⁾ , Bakri Hasanudin ⁽³⁾ , Muzakir ⁽⁴⁾

  ⁽¹⁾ Universitas Tadulako, Indonesia

  ⁽²⁾ Universitas Tadulako, Indonesia

  ⁽³⁾ Universitas Tadulako, Indonesia

  ⁽⁴⁾ Universitas Tadulako, Indonesia

  
  

  2291-2304

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  Abstract: 974 | DOI : https://doi.org/10.54518/rh.5.6.2025.835
  

• The Effect of Financial Behavior on Financial Performance of Transportation Companies in Indonesia

  Alex Candra ⁽¹⁾ , Yuniarwati ⁽²⁾

  ⁽¹⁾ Universitas Tarumanagara

  ⁽²⁾ Universitas Tarumanagara

  
  

  2305-2316

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  Abstract: 648 | DOI : https://doi.org/10.54518/rh.5.6.2025.916
  

• Optimizing Government Internal Audits through the Implementation of Blockchain Technology for Fraud Prevention

  Karlina Ghazalah Rahman ⁽¹⁾ , Nur Rachma ⁽²⁾

  ⁽¹⁾ Institut Teknologi dan Bisnis Nobel Indonesia, Indonesia

  ⁽²⁾ Institut Teknologi dan Bisnis Nobel Indonesia, Indonesia

  
  

  2317-2330

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  Abstract: 694 | DOI : https://doi.org/10.54518/rh.5.6.2025.907
  

• The Effect of Managerial Ownership, Institutional Ownership, Dividend Payout Ratio, and Debt to Equity Ratio on Stock Price

  Ribut Widiono ⁽¹⁾ , Yuniarwati ⁽²⁾

  ⁽¹⁾ Universitas Tarumanagara, Indonesia

  ⁽²⁾ Universitas Tarumanagara, Indonesia

  
  

  2331-2344

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  Abstract: 430 | DOI : https://doi.org/10.54518/rh.5.6.2025.946
  

• Intellectual Assets, CSR, and Innovation Performance of MSMEs in Bandung Regency

  Yuni Mayanti ⁽¹⁾ , Mimin Mintarsih ⁽²⁾ , Nurul Myristica Indraswari ⁽³⁾

  ⁽¹⁾ Universitas Ma’soem, Indonesia

  ⁽²⁾ Universitas Ma’soem, Indonesia

  ⁽³⁾ Universitas Sarjanawiyata Tamansiswa, Indonesia

  
  

  2345-2360

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  Abstract: 614 | DOI : https://doi.org/10.54518/rh.5.6.2025.841
  

• The Effect of Employee Benefit Liabilities and Earnings Management on Tax Avoidance Moderated by Firm Size

  Caroline Adriani Susanty ⁽¹⁾ , Yuniarwati ⁽²⁾

  ⁽¹⁾ Universitas Tarumanagara, Indonesia

  ⁽²⁾ Universitas Tarumanagara, Indonesia

  
  

  2361-2376

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  Abstract: 615 | DOI : https://doi.org/10.54518/rh.5.6.2025.973
  

• The Influence of Transformational Leadership, Intrinsic Motivation, and Extrinsic Motivation on Employee Performance: Evidence from Bugisan Tourism Village

  Cindy Deviasari ⁽¹⁾ , Ignatius Soni Kurniawan ⁽²⁾ , Mohammad Ahyar Syafwan Lysander ⁽³⁾

  ⁽¹⁾ Universitas Sarjanawiyata Tamansiswa, Indonesia

  ⁽²⁾ Universitas Sarjanawiyata Tamansiswa, Indonesia

  ⁽³⁾ Universitas Sarjanawiyata Tamansiswa, Indonesia

  
  

  2377-2390

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  Abstract: 942 | DOI : https://doi.org/10.54518/rh.5.6.2025.848
  

• Sharia Qualification and Financial Expertise as Determinants of Islamic Bank Performance

  Zahron Abdurrahman ⁽¹⁾ , Baiq Krisnina Maharani Putri ⁽²⁾

  ⁽¹⁾ Universitas Islam Indonesia, Indonesia

  ⁽²⁾ Universitas Mataram, Indonesia

  
  

  2391-2402

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  Abstract: 933 | DOI : https://doi.org/10.54518/rh.5.6.2025.866
  

• Job Satisfaction Bridges Contract Violation and Turnover Intention

  Risma Ayu Priyatmika ⁽¹⁾ , Ignatius Soni Kurniawan ⁽²⁾ , Nala Tri Kusuma ⁽³⁾

  ⁽¹⁾ Universitas Sarjanawiyata Tamansiswa, Indonesia

  ⁽²⁾ Universitas Sarjanawiyata Tamansiswa, Indonesia

  ⁽³⁾ Universitas Sarjanawiyata Tamansiswa, Indonesia

  
  

  2403-2416

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  Abstract: 1135 | DOI : https://doi.org/10.54518/rh.5.6.2025.831
  

• The Impact of Green Taxes on Regional Tax Revenue and Environmental Sustainability: Evidence from Makassar City

  Andi Marlinah ⁽¹⁾ , Nur Rachma ⁽²⁾

  ⁽¹⁾ Institut Teknologi dan Bisnis Nobel Indonesia, Indonesia

  ⁽²⁾ Institut Teknologi dan Bisnis Nobel Indonesia, Indonesia

  
  

  2417-2428

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  Abstract: 601 | DOI : https://doi.org/10.54518/rh.5.6.2025.906
  

• Analysis of Farmers’ Acceptance Factors for Digital Pond Management Applications Using the UTAUT2 Model

  Muhammad Farras Shiddiq ⁽¹⁾ , Raden Teduh Dirgahayu ⁽²⁾ , Irving Vitra Paputungan ⁽³⁾

  ⁽¹⁾ Universitas Islam Indonesia, Indonesia

  ⁽²⁾ Universitas Islam Indonesia, Indonesia

  ⁽³⁾ Universitas Islam Indonesia, Indonesia

  
  

  2429-2444

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  Abstract: 572 | DOI : https://doi.org/10.54518/rh.5.6.2025.838
  

• Social Media Provocation and Public Opinion Shifts in Government Policy Evaluation: A PRISMA Systematic Review

  Muliyati Muliyati ⁽¹⁾ , Didy Maharudin ⁽²⁾

  ⁽¹⁾ Universitas Cenderawasih, Indonesia

  ⁽²⁾ Universitas Cenderawasih, Indonesia

  
  

  2445-2458

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  Abstract: 927 | DOI : https://doi.org/10.54518/rh.5.6.2025.843
  

• The Influence of Transactional Leadership, Work Motivation, and Job Satisfaction on Employee Performance

  Aulina Febryana ⁽¹⁾ , Didik Subiyanto ⁽²⁾ , Mohammad Ahyar Syafwan Lysander ⁽³⁾

  ⁽¹⁾ Universitas Sarjanawiyata Tamansiswa, Indonesia

  ⁽²⁾ Universitas Sarjanawiyata Tamansiswa, Indonesia

  ⁽³⁾ Universitas Sarjanawiyata Tamansiswa, Indonesia

  
  

  2459-2472

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  Abstract: 688 | DOI : https://doi.org/10.54518/rh.5.6.2025.886
  

• The Influence of Leadership Style and Work Environment on Employee Performance with Rewards as a Moderation Variable

  Kho Jessica Evania Falent Prananta ⁽¹⁾

  ⁽¹⁾ Universitas Semarang, Indonesia

  
  

  2473-2488

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  Abstract: 726 | DOI : https://doi.org/10.54518/rh.5.6.2025.867
  

• The Impact of Individual Performance and Network Dynamics on Bonus Income in Multi-Level Marketing in Malang City

  Ronny Hendra Hertanto ⁽¹⁾ , Firda Aprilia Dewi Sastra ⁽²⁾ , Fahmi Poernamawatie ⁽³⁾ , Ariyani ⁽⁴⁾

  ⁽¹⁾ Universitas Gajayana, Indonesia

  ⁽²⁾ Universitas Gajayana, Indonesia

  ⁽³⁾ Universitas Gajayana, Indonesia

  ⁽⁴⁾ Universitas Gajayana, Indonesia

  
  

  2489-2502

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  Abstract: 580 | DOI : https://doi.org/10.54518/rh.5.6.2025.871