ARZUSIN

Pengaruh Work Life Balance dan Perceived Organizational Support (POS) terhadap Employee Performance dengan Job Satisfaction sebagai Variabel Intervening (Studi pada Pegawai UPTD Puskesmas di Kabupaten Grobogan)

2026-04-30T19:44:58+08:00

This study was motivated by the imbalance between work and personal life and the suboptimal level of organizational support, which affected employee job satisfaction and performance. This study aimed to analyze the effect of work-life balance and perceived organizational support on employee performance, with job satisfaction as an intervening variable. This study used a quantitative approach with an explanatory research design. Data were collected through questionnaires administered to 112 ASN and non-ASN employees at the Tawangharjo and Wirosari Community Health Center Technical Implementation Units, Grobogan Regency, who were selected using purposive sampling. Data were analyzed using Partial Least Squares (PLS) with the assistance of SmartPLS. The results showed that work-life balance and perceived organizational support had a direct negative effect on employee performance, but both had a positive and significant effect on performance through the mediation of job satisfaction. These findings confirm that job satisfaction serves as an intervening mechanism that bridges the effect of work-life balance and organizational support on improving employee performance. The conclusion of this study indicates that improving employee performance is determined not only directly by organizational factors but also by employees’ psychological conditions, particularly job satisfaction. The implications of this study emphasize the importance of organizations formulating policies that support work-life balance, strengthen organizational support, and improve job satisfaction in order to enhance employee performance in public health services.

Strategi Peningkatkan Repurchase Intention melalui Customer Experience dan Perceived Value dengan Brand Reputation sebagai Variabel Mediasi (Studi pada Konsumen CV. Cynthia Box Kudus)

2026-04-30T19:59:02+08:00

Increasingly intense competition in the carton packaging industry requires companies not only to rely on product quality but also to pay attention to customer experience and perceived value in order to increase repurchase intention. Sales fluctuations at CV. Cynthia Box Kudus indicate instability in customers’ repurchase intention. This study aimed to analyze the effect of customer experience and perceived value on repurchase intention, with brand reputation as a mediating variable. This study used a quantitative approach with a survey method, involving 100 respondents selected through purposive sampling. Data were collected using a questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The results showed that customer experience had a positive and significant effect on brand reputation but did not have a significant effect on repurchase intention. Perceived value had a positive and significant effect on brand reputation and repurchase intention, while brand reputation had a positive and significant effect on repurchase intention. In addition, brand reputation was unable to mediate the relationship between customer experience and repurchase intention, but was able to mediate the relationship between perceived value and repurchase intention. These findings confirm that perceived value and brand reputation are dominant factors in increasing repurchase intention. The implications of this study indicate the importance of companies improving customers’ perceived value and maintaining brand reputation to strengthen customer loyalty in the long term.

Evaluasi Penerapan Aplikasi SILETON dalam Pelayanan Administrasi Masyarakat di Nagari Magek

2026-05-02T06:27:06+08:00

Digitalization of public administration in rural areas often faces a gap between policy ambitions and field realities, particularly when electronic service innovations are not accompanied by adequate resource and infrastructure readiness. This study aimed to evaluate the implementation of the SILETON application (Integrated Online Electronic Service Information System) in Nagari Magek, Agam Regency, West Sumatra Province, in order to assess the achievement of efficient, transparent, and broker-free public service goals. This study used a descriptive qualitative approach with the CIPP (Context, Input, Process, Product) evaluation model from Stufflebeam and Zhang (2017). Data were collected through in-depth interviews, observation, and documentation involving 26 informants consisting of nagari officials, jorong heads, and community members who used the service. The results showed that in the context aspect, the SILETON program was relevant to service needs and supported by strong regulations, but it still faced limited infrastructure and low digital literacy among the community. In the input aspect, structural deficits were found in the form of the absence of human resource training, the lack of a dedicated budget, and internet network instability. In the process aspect, program socialization remained very limited, having been conducted only twice compared with the ideal condition of five to seven times, thereby resulting in low service adoption and the continued prevalence of brokerage practices. In the product aspect, SILETON improved efficiency for active users, but the Community Satisfaction Index only reached 73 out of 100, with digital penetration of 2–2.4% per month of the total number of households. The conclusion of this study confirms that SILETON’s partial failure stemmed more from non-technical factors than from weaknesses in the technology itself. The implications of this study indicate that the success of nagari-level e-government requires simultaneous investment in human resource capacity, operational standardization, and inclusive digital infrastructure, while also confirming that top-down technological mandates without proportional resource transfer can become an unfunded mandate that exacerbates public service inequality.

Peran Brand Image dan Perceived Value terhadap Repurchase Intention dengan Brand Trust sebagai Variabel Intervening pada Pengguna E-Commerce Tokopedia

2026-05-02T06:57:56+08:00

Intense competition in the e-commerce industry in Indonesia requires companies to strengthen the factors that can increase consumers’ repurchase intention. This study aims to analyze the effect of brand image and perceived value on repurchase intention, with brand trust as an intervening variable among Tokopedia users. This study used a quantitative approach with an explanatory research design. Data were collected through a questionnaire administered to 150 Tokopedia user respondents selected using purposive sampling, then analyzed using SmartPLS 4 through outer model and inner model testing. The results showed that brand image, perceived value, and brand trust had a positive and significant effect on repurchase intention. In addition, brand image and perceived value also had a positive effect on brand trust, and brand trust was able to mediate the relationship between these two variables and repurchase intention. These findings confirm that improving brand image and consumers’ perceived value can strengthen brand trust and encourage repurchase intention. The implications of this study indicate the importance of marketing strategies that focus on strengthening brand image, increasing perceived value, and building brand trust to enhance Tokopedia customer loyalty.

Pengaruh Daya Tarik Wisata, Fasilitas dan Aksesibilitas terhadap Keputusan Berkunjung Wisatawan di Cambai Hill Alahan Panjang

2026-05-02T08:29:23+08:00

Studies on tourists’ visiting decisions have been widely conducted, but research that specifically examines the influence of tourist attraction, facilities, and accessibility at the Cambai Hill Alahan Panjang tourist attraction remains limited. This study aims to analyze the influence of tourist attraction, facilities, and accessibility on tourists’ visiting decisions. This study used a quantitative approach with a survey design. The research respondents consisted of 100 tourists who visited Cambai Hill Alahan Panjang and were determined using the Yamane formula. Data were collected through a questionnaire, then analyzed through validity testing, reliability testing, multiple linear regression analysis, and hypothesis testing with the assistance of the SPSS program. The results showed that tourist attraction had a positive and significant effect on tourists’ visiting decisions. Facilities also had a positive and significant effect on tourists’ visiting decisions. Meanwhile, accessibility had no significant effect on visiting decisions. These findings expand understanding of the factors that influence tourist behavior at natural tourism destinations. The implications of this study emphasize the importance for tourism managers to improve the quality of tourist attractions and facilities as a strategy to encourage tourists’ visiting decisions.

Pengaruh Kompensasi, Kepuasan Kerja dan Pengembangan Karir terhadap Retensi Karyawan pada PT. Sarana Sumatera Barat Ventura

2026-05-19T07:48:46+08:00

Studies on employee retention have been widely conducted, yet research that specifically discusses the effects of compensation, job satisfaction, and career development on employee retention at PT Sarana Sumatera Barat Ventura remains limited. This study aims to analyze the effects of compensation, job satisfaction, and career development on employee retention at PT Sarana Sumatera Barat Ventura. This study used a quantitative approach with a survey design. The research respondents consisted of 34 employees determined using total sampling. Data were collected through questionnaires and then analyzed through validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing with the assistance of SPSS. The results show that compensation has no significant effect on employee retention. Job satisfaction has a positive and significant effect on employee retention, whereas career development has no significant effect on employee retention. This finding broadens understanding of the factors that influence employee retention in the context of a regional financial company. The conclusion of this study emphasizes that job satisfaction is an important factor in increasing employee retention at PT Sarana Sumatera Barat Ventura. The practical implications of this study indicate the need for the company to prioritize improving job satisfaction as the main strategy for retaining employees and supporting human resource stability.

Implementasi Metode Peer Teaching (Tutor Sebaya) dalam Mempercepat Pemahaman Literasi Bahasa Arab dan Bahasa Kitab Kuning Santri di Pondok Pesantren Anwarul Huda Malang

2026-05-03T06:09:33+08:00

Low understanding of Arabic literacy and kitab kuning among santri remains a problem in pesantren learning, particularly because of the dominance of teacher-centered conventional methods that insufficiently encourage santri active participation. This study aims to analyze the implementation of the peer teaching or peer tutoring method in accelerating santri understanding of Arabic literacy and kitab kuning at Pondok Pesantren Anwarul Huda Malang. This study used a qualitative approach with a descriptive research type. The research subjects included santri, peer tutors, and ustadz. Data were collected through observation, in-depth interviews, and documentation, then analyzed using the Miles and Huberman interactive model, which includes data reduction, data display, and conclusion drawing. The results showed that the peer teaching method was effective in improving santri understanding of Arabic literacy and kitab kuning. This method created a more active, communicative, and collaborative learning atmosphere, enabling santri to understand the material more easily through explanations from peer tutors. Improvement was also evident in the ability to read kitab gundul, understand nahwu and sharaf, and translate texts. In addition, this method had a positive impact on santri self-confidence and learning motivation, although it still faced challenges in the form of differences in tutor quality and limited implementation time. These findings confirm that peer teaching can serve as a relevant alternative learning strategy to strengthen Arabic literacy and kitab kuning in the pesantren environment.

Pengaruh Etos Kerja, Lingkungan Kerja dan Beban Kerja terhadap Kepuasan Kerja Pegawai Puskesmas Balai Selasa Kabupaten Pesisir Selatan

2026-05-03T06:20:55+08:00

Although job satisfaction has been widely studied, research that specifically examines the influence of work ethic, work environment, and workload in health service institutions remains limited. This study aims to analyze the influence of work ethic, work environment, and workload on employee job satisfaction at Balai Selasa Community Health Center. This study used a quantitative approach with a survey design, involving 78 respondents selected using total sampling. Data were collected using a questionnaire and analyzed through multiple linear regression with the assistance of SPSS. The results showed that work ethic, work environment, and workload had a positive and significant effect on employee job satisfaction. These findings contribute to the development of human resource management studies and expand understanding of the factors that influence job satisfaction in the health service sector. The conclusion of this study confirms that strengthening work ethic, creating a conducive work environment, and managing workload properly are important aspects in improving employee job satisfaction at Balai Selasa Community Health Center.

Pengaruh Gaya Kepemimpinan dan Lingkungan Kerja terhadap Kepuasan Kerja Karyawan pada PT. Kencana Sawit Indonesia di Kabupaten Solok Selatan

2026-05-03T06:32:11+08:00

Although employee job satisfaction has been widely studied, research that specifically examines the influence of leadership style and work environment in plantation companies remains limited. This study aims to analyze the influence of leadership style and work environment on employee job satisfaction at PT Kencana Sawit Indonesia. This study used a quantitative approach with a survey design, involving 109 respondents selected using total sampling. Data were collected using a questionnaire and analyzed through multiple linear regression. The results showed that leadership style had a positive and significant effect on employee job satisfaction. The work environment also had a positive and significant effect on employee job satisfaction. These findings contribute to the development of human resource management studies and expand understanding of the factors that influence employee job satisfaction in the plantation sector. The conclusion of this study confirms that leadership style and work environment play an important role in improving employee job satisfaction. Its practical implication is that management needs to apply participatory leadership and create a conducive work environment to support employee job satisfaction at PT Kencana Sawit Indonesia.

Pengaruh Dewan Komisaris dan Kepemilikan Manajerial terhadap Kinerja Keuangan pada Sub Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023

2026-05-03T15:51:17+08:00

The food and beverage industry listed on the Indonesia Stock Exchange (IDX) faces challenges in maintaining optimal financial performance amid intense market competition. In this context, the Board of Commissioners and Managerial Ownership play an important role in supervising and managing company resources. This study aims to analyze the effect of the Board of Commissioners and Managerial Ownership on company financial performance in the food and beverage industry subsector listed on the IDX for the 2019–2023 period. This study used a quantitative approach with a descriptive research design. The research sample consisted of 18 companies selected using purposive sampling, while data were collected from annual reports published by the IDX. Data were analyzed using panel data regression with the assistance of EViews. The results showed that the Board of Commissioners had a positive and significant effect on company financial performance as measured using Return on Assets (ROA). Conversely, Managerial Ownership did not show a significant effect on company financial performance. These findings contribute to the development of corporate governance studies and expand understanding of the role of corporate governance mechanisms in improving financial performance. The implications of this study provide insights for investors and company managers regarding the importance of strengthening the supervisory function of the Board of Commissioners and the efficiency of company management in the food and beverage subsector.

Analisis Penerapan Prinsip bagi Hasil Penjualan Ikan Tambak dalam Perspektif Ekonomi Islam (Studi Kasus Nagari Padang Gelugur Kabupaten Pasaman)

2026-05-04T06:42:23+08:00

Although the application of profit-sharing principles in fish pond businesses has received attention in several previous studies, research that specifically discusses the discrepancy between initial agreements and actual practices from the perspective of Islamic economics remains limited. This study aims to analyze the application of profit-sharing principles in the sale of pond fish and to evaluate its conformity with the perspective of Islamic economics in Nagari Padang Gelugur, Pasaman Regency. This study used a qualitative approach with a case study design, involving 10 participants consisting of 7 fish pond managers, 2 fish pond owners, and 1 middleman selected using purposive sampling. Data were collected through interviews, observation, and documentation, then analyzed using interactive thematic analysis techniques. The results showed a discrepancy between the initial profit-sharing agreement of 30%:70% and the actual practice in the field, which changed to 50%:50%. The cooperation was also carried out verbally without a written agreement, thereby potentially creating ambiguity in the contract. In addition, the risk of loss was borne more by the fish pond owners, indicating an imbalance in risk distribution. These findings contribute to the development of Islamic economics studies, particularly in relation to the concept of mudharabah and justice in muamalah, and expand understanding of profit-sharing practices in the fish pond sector. The conclusion of this study emphasizes the importance of contractual clarity, consistency in implementing agreements, and balance in risk distribution in profit-sharing cooperation. Its practical implication is that fish pond business actors and local governments need to encourage the application of sharia principles through contracts that are clearer, written, and just.

Analisis Faktor – Faktor yang Mempengaruhi Produksi Sulaman Tangan di Home Industry Elok Yun Desa Naras 1 Kota Pariaman

2026-05-04T07:33:27+08:00

Although the influence of labor and raw materials on production has been widely studied, research that specifically discusses home industry-based hand embroidery production remains limited. This study aims to analyze the influence of labor and raw materials on hand embroidery production at Elok Yun Home Industry, Naras 1 Village, Pariaman City. This study used a quantitative approach with a survey design, involving 30 respondents selected using saturated sampling. Data were collected through questionnaires, observation, and documentation, then analyzed using multiple linear regression. The results showed that labor had a positive and significant effect on hand embroidery production, whereas raw materials did not have a significant partial effect. However, simultaneously, labor and raw materials had a significant effect on production. The coefficient of determination showed that the two variables were able to explain most of the variation in production, while the remainder was influenced by other factors outside the research model. These findings contribute to the development of production theory studies, particularly in the context of labor-intensive industries based on traditional skills, and expand understanding of the dominant role of labor compared with raw materials in the production process. The conclusion of this study emphasizes the importance of improving labor quality and skills as a strategy to encourage the productivity of home industry-based hand embroidery industries.

Strategi Bisnis Ditinjau dari Perspektif Etika Bisnis Syariah pada Toko Agoeng Cell di Pondok Gede Jakarta Timur

2026-05-04T07:47:02+08:00

Although MSME business strategies in the cellular retail sector have received attention in several previous studies, research that specifically integrates business strategy analysis with the perspective of sharia business ethics remains limited. This study aims to analyze business strategies and evaluate their implementation from the perspective of sharia business ethics at Toko Agoeng Cell. This study used a qualitative approach with a case study design, involving 37 participants consisting of 7 key informants, namely the owner and employees, and 30 customers selected using purposive sampling. Data were collected through in-depth interviews, observation, and documentation, then analyzed using qualitative descriptive analysis and a SWOT (Strengths, Weaknesses, Opportunities, Threats) approach. The results showed that Toko Agoeng Cell experienced a decline in sales during the 2020–2023 period due to increasing competition and changes in consumer behavior toward digital channels, before experiencing an increase in 2024. The SWOT analysis showed that the dominant strategy was the SO (Strengths–Opportunities) strategy, namely utilizing internal strengths in the form of affordable prices, good service, and customer trust to capture digital market opportunities. The implementation of sharia business ethics was reflected in the practices of honesty and service, but it had not been systematically integrated into the business strategy. These findings contribute to the development of value-based business strategy studies and expand understanding of the integration of strategic management and sharia business ethics in the MSME context. The conclusion of this study emphasizes the importance of adaptive, structured, and sharia ethics-based business strategies to improve the competitiveness of cellular retail MSMEs.

Pengaruh Aksesibilitas dan Fasilitas terhadap Keputusan Berkunjung Wisatawan di Destinasi Wisata Sarasah Tanggo Kabupaten Lima Puluh Kota

2026-05-04T14:52:14+08:00

Tourists’ decisions to visit a destination are influenced by various factors, including accessibility and available facilities. This study aimed to identify and analyze the influence of accessibility and facilities, both partially and simultaneously, on tourists’ visiting decisions at the Sarasah Tanggo Tourist Destination. This study used a quantitative approach with descriptive research and field research designs. Data were collected through questionnaires involving 96 respondents and were then analyzed using multiple linear regression, the coefficient of determination test, t-test, and F-test. The results showed that accessibility and facilities simultaneously influenced tourists’ visiting decisions. The Adjusted R Square value of 0.187 indicated that accessibility and facilities contributed 18.7% to visiting decisions, while the remaining 81.3% was influenced by other variables not examined in this study. Partially, accessibility did not have a significant effect on visiting decisions, as indicated by the calculated t-value of -0.354 < the t-table value of 1.985 and a significance value of 0.724 > 0.05. Conversely, facilities had a significant effect on visiting decisions, with a calculated t-value of 4.490 > the t-table value of 1.985 and a significance value of 0.000 < 0.05. The F-test results showed that accessibility and facilities simultaneously had a significant effect on visiting decisions, with a calculated F-value of 11.279 > the F-table value of 3.09 and a significance value of 0.000 < 0.05. Thus, facilities are a more dominant factor in influencing tourists’ visiting decisions, while improving accessibility still needs to be considered as part of comprehensive tourist destination development.

Pengaruh Beauty Influencer dan Online Customer Review terhadap Keputusan Pembelian Produk Skincare Avoskin melalui Kepercayaan Konsumen

2026-05-05T17:30:13+08:00

The high level of competition in the skincare industry on e-commerce platforms, particularly TikTok Shop, requires digital marketing strategies capable of encouraging consumer purchase decisions. In this context, beauty influencers and online customer reviews are assumed to play an important role in shaping consumer trust, which affects purchase decisions for Avoskin skincare products. This study aimed to analyze the influence of beauty influencers and online customer reviews on purchase decisions for Avoskin skincare products through consumer trust. This study used a quantitative approach with a causal design. The research population consisted of TikTok Shop users in Semarang City with an unknown total population, while a sample of 100 respondents was determined using purposive sampling. Data were collected using an online questionnaire and analyzed through multiple linear regression with the assistance of SPSS. The results showed that beauty influencers and online customer reviews had a positive and significant effect on both consumer trust and purchase decisions. However, consumer trust had a positive but insignificant effect on purchase decisions. Thus, marketing strategies through beauty influencers and consumer reviews proved effective in increasing purchase decisions for Avoskin skincare products, although the role of consumer trust as a mediating variable was not yet optimal.

Analisis Sistematis Pengelolaan Keuangan pada Satuan Pendidikan Dasar dalam Kerangka Manajemen Berbasis Sekolah

2026-05-06T06:08:28+08:00

Schools’ readiness in financial management remains suboptimal, thereby affecting the effectiveness of implementing School-Based Management (SBM). This study aimed to analyze the challenges, best practices, and optimization strategies for school financial management within the SBM framework. This study used the Systematic Literature Review (SLR) method by referring to the PRISMA protocol. Data were obtained from the Google Scholar and Scopus databases, covering publications from 2019 to 2025. A total of 12 articles that met the inclusion criteria were analyzed using thematic analysis techniques. The results showed that the main challenges in school financial management include limited and delayed funding, low human resource competence, bureaucratic complexity, and weak transparency and public participation. The best practices identified include participatory budget planning, digitalization of financial reporting, regular monitoring and evaluation, and strengthening partnerships with stakeholders. Thus, optimizing financial management in SBM requires synergy among human resource capacity building, technology utilization, procedural simplification, and the strengthening of transparency and accountability. These findings provide practical contributions for schools and policymakers in improving the quality of educational financial governance to become more effective, transparent, and accountable.

Pengaruh Green Marketing, Green Brand Trust dan Green Brand Image terhadap Purchase Intention Generasi Z pada Produk Miniso di Kota Padang

2026-05-06T06:26:40+08:00

Although environmental sustainability issues have received increasing attention in consumer behavior studies, studies that specifically discuss the effectiveness of green marketing strategies in influencing Generation Z’s purchase intention in nonmetropolitan areas remain limited. This study aimed to analyze the influence of green marketing, green brand trust, and green brand image on Generation Z’s purchase intention for Miniso products in Padang City. This study used a quantitative approach with a survey design, involving 190 respondents selected using purposive sampling. Data were collected using a questionnaire and analyzed through multiple linear regression using SPSS. The results showed that green marketing had no significant effect on purchase intention, whereas green brand trust and green brand image had positive and significant effects. This finding contributes to the development of the Theory of Planned Behavior and expands understanding of consumer behavior in the context of sustainable marketing. Thus, this study affirms that trust and environmentally friendly brand image play an important role in shaping Generation Z’s purchase intention, so companies need to strengthen their environmental credibility and positioning to improve the effectiveness of sustainable marketing strategies.

Pengaruh Pelayanan dan Variasi Produk terhadap Keputusan Pembelian Konsumen (Studi Kasus: Aiko Mart Sialang Atas, Kec. Kapur IX, Kab. Limapuluh Kota)

2026-06-02T05:50:58+08:00

Service quality and product variety have received attention in several previous studies, but studies that specifically discuss the influence of these two variables on consumer purchase decisions in the context of local retail remain limited. This study aimed to analyze the influence of service quality and product variety on consumer purchase decisions at Aiko Mart Sialang Atas. This study used a quantitative approach with a survey design, involving 99 respondents selected using purposive sampling. Data were collected using a questionnaire and analyzed using multiple linear regression. The results showed that service quality had a significant effect on consumer purchase decisions, with a calculated t-value of 2.025 and a significance value of 0.046. Product variety also had a significant effect on purchase decisions, with a calculated t-value of 2.538 and a significance value of 0.013. Simultaneously, service quality and product variety had a significant effect on purchase decisions, with a calculated F-value of 5.186 and a significance value of 0.007. The coefficient of determination of 42.1% indicated that the two variables contributed to consumer purchase decisions, while the remainder was influenced by other variables outside this study. This finding contributes to the development of studies on consumer behavior and marketing management, particularly in the context of local retail businesses. Thus, service quality and product variety are important factors in improving consumer purchase decisions, so business actors need to strengthen service quality and product completeness as a more effective retail marketing strategy.

Pengaruh Green Lifestyle terhadap Perilaku Konsumen dalam Pembelian Produk Eco Friendly pada Generasi Z di Kalangan Mahasiswa FEBI Angkatan 2022 UIN Sjech M. Djamil Djambek Bukittinggi

2026-05-07T06:30:46+08:00

Although green lifestyle has received attention in various previous studies, studies that specifically discuss its influence on consumer behavior in purchasing eco-friendly products among Generation Z remain limited, particularly in the context of students at Islamic-based higher education institutions. This study aimed to analyze the influence of green lifestyle on consumer behavior in purchasing eco-friendly products among 2022 cohort FEBI students at UIN Sjech M. Djamil Djambek Bukittinggi. This study used a quantitative approach with a survey design. The research respondents were students selected using simple random sampling. Data were collected using questionnaires and interviews and were then analyzed using simple linear regression with SPSS 26. The results showed that green lifestyle had a positive and significant effect on consumer behavior, with a significance value of 0.000 < 0.05 and a coefficient of determination (R²) value of 0.702. This indicates that green lifestyle was able to explain 70.2% of the variation in consumer behavior in purchasing eco-friendly products. This finding contributes to the development of consumer behavior theory, particularly the Theory of Planned Behavior and Value-Belief-Norm Theory, and expands understanding of sustainable consumption behavior among Generation Z. Thus, green lifestyle is an important factor in shaping environmentally friendly consumption behavior, so educational institutions and business actors need to improve education and the provision of environmentally friendly products to encourage sustainable consumption practices.

Pengaruh Perceived Value dan Tourist Experience terhadap Tourist Loyalty dengan Tourist Satisfaction sebagai Variabel Mediasi (Studi Kasus pada Wisata Lawang Sewu Semarang)

2026-05-07T08:11:55+08:00

Fluctuations in the number of tourist visits to Lawang Sewu Semarang indicate the importance of strategic efforts to increase tourist loyalty. Tourist loyalty is influenced by various factors, including perceived value and tourist experience, with tourist satisfaction as a mediating variable. This study aimed to analyze the influence of perceived value and tourist experience on tourist loyalty through tourist satisfaction. This study used a quantitative approach with an explanatory design. Data were collected through questionnaires administered to 120 respondents who were visitors to Lawang Sewu, using purposive sampling. The data were analyzed using SmartPLS. The results showed that perceived value and tourist experience had positive and significant effects on tourist satisfaction. In addition, tourist satisfaction had a positive effect on tourist loyalty. Perceived value and tourist experience also had direct effects on tourist loyalty, as well as indirect effects through tourist satisfaction as a mediating variable. Thus, increasing perceived value and positive tourist experiences can enhance satisfaction and encourage the formation of tourist loyalty toward Lawang Sewu Semarang.

Pengembangan Pemasaran Makanan Khas Kipang untuk Meningkatkan Pendapatan (Studi Kasus Kipang Pulut Bonjol Ita)

2026-05-07T08:39:28+08:00

MSME marketing strategies have received attention in various previous studies, but studies that specifically discuss the integration of conventional and digital marketing in increasing the income of traditional culinary businesses remain limited. This study aimed to analyze the marketing strategies implemented and their contribution to increasing income in the Kipang Pulut Bonjol Ita business. This study used a qualitative approach with a case study design, involving main and supporting informants selected using purposive sampling. Data were collected through in-depth interviews, observation, and documentation, and were then analyzed using interactive analysis techniques through the stages of data reduction, data display, and conclusion drawing. The results showed that the marketing strategies implemented were still dominated by conventional approaches, particularly in the aspects of distribution and promotion. Distribution expansion was proven to contribute to increasing sales volume and business income, while the use of social media in promotion was able to increase product exposure, although it had not been optimally utilized. This finding contributes to the development of marketing mix studies, particularly in the aspects of distribution and promotion in the context of traditional culinary MSMEs, and expands understanding of the importance of integrating conventional and digital marketing strategies. Thus, distribution strategy is an important factor in expanding market reach and increasing business income, while digital marketing optimization is needed to strengthen the competitiveness of traditional culinary MSMEs.

Pengaruh Online Customer Review dan Influencer Marketing terhadap Purchase Decision dengan Customer Trust sebagai Variabel Mediasi (Studi Kasus pada Konsumen Kuliner di Aplikasi Shopee Food di Kota Semarang)

2026-05-08T04:48:48+08:00

Intense competition in digital food delivery services requires companies to understand the factors that influence consumer purchase decisions, particularly the roles of online customer reviews and influencer marketing, which have shown inconsistent findings in previous studies. This study aimed to analyze the effect of online customer reviews and influencer marketing on purchase decisions, with customer trust as a mediating variable among Shopee Food users in Semarang City. This study used a quantitative approach with an explanatory design, involving 108 Generation Z respondents selected through purposive sampling. Data were collected using a questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results showed that online customer reviews and influencer marketing had positive and significant effects on customer trust and purchase decisions. In addition, customer trust had a positive effect on purchase decisions and was able to mediate the relationship between online customer reviews and influencer marketing and purchase decisions. The conclusion of this study emphasizes that the management of credible customer reviews and appropriate influencer marketing strategies can increase consumer trust and encourage purchase decisions in Shopee Food services. These findings provide theoretical contributions to the development of studies on digital consumer behavior and practical implications for managing marketing strategies for application-based food delivery services.

Pengaruh Relationship Marketing Teori terhadap Retensi Pelanggan melalui Kepuasan Pelanggan (Studi Kasus pada Pelanggan Natasha Skincare)

2026-05-08T05:01:19+08:00

This study was motivated by the decline in Natasha Skincare’s brand performance amid increasingly intense competition in the beauty industry, making customer retention a strategic issue in maintaining sustainable relationships between the company and its customers. This study aimed to analyze the effects of bonding, responsiveness, and communication on customer retention, with customer satisfaction as a mediating variable. This study used a quantitative approach with a causal design. The research sample consisted of 100 respondents who were customers of Natasha Skincare Semarang and were selected using purposive sampling. Data were collected using a questionnaire and then analyzed through multiple linear regression and hypothesis testing with the assistance of SPSS. The results showed that bonding, responsiveness, and communication had positive and significant effects on customer satisfaction. In addition, bonding, responsiveness, communication, and customer satisfaction also had positive and significant effects on customer retention. Customer satisfaction was proven to mediate the effects of bonding, responsiveness, and communication on customer retention. The conclusion of this study emphasizes that strengthening emotional relationships, improving service speed, and implementing effective communication can increase satisfaction while sustainably retaining customers. These findings provide theoretical contributions to the development of customer retention studies in the beauty industry and practical implications for companies in designing more responsive and satisfaction-oriented customer relationship strategies.

Analisis Implementasi Program Tabungan Haji Pelajar melalui Edukasi Haji sejak Dini di SDN 03 Pakan Kurai

2026-05-08T09:24:49+08:00

The Student Hajj Savings Program is an Islamic banking innovation that functions as a means of fund mobilization as well as a medium for hajj education from an early age. However, the low habit of saving and the limited understanding of students regarding hajj planning indicate that the implementation of this program has not been optimal. This study aimed to analyze the implementation of the Student Hajj Savings Program through hajj education from an early age at SDN 03 Pakan Kurai. This study used a descriptive qualitative approach with the CIPP evaluation model (Context, Input, Process, Product). Data were collected through interviews, observation, and documentation. The results showed that the program had been implemented fairly well and was relevant to students’ needs. In the context aspect, the program was in accordance with the condition of students’ low financial literacy. In the input aspect, the program was supported by a savings product based on a flexible and easily accessible wadiah contract. In the process aspect, the program was implemented routinely but was not yet optimal due to limited socialization and continuous assistance. In the product aspect, the program had a positive impact on increasing awareness of saving and basic understanding of hajj, although fund accumulation was not yet maximized. The conclusion of this study emphasizes that the success of the Student Hajj Savings Program is determined not only by product design but also by synergy among the bank, school, and parents. The implications of this study indicate the importance of strengthening continuous education and increasing parental involvement to optimize the program as a medium for Islamic financial literacy and character education from an early age.

Peningkatan Kinerja Sumber Daya Manusia melalui Lingkungan Kerja dan Budaya Service Excellence dengan Motivasi sebagai Variabel Intervening (Studi Kasus pada Tanatap Coffee)

2026-05-08T15:22:52+08:00

Improving human resource performance is an important aspect in the increasingly competitive food and beverage industry, particularly at Tanatap Coffee. The main problem in this context lies in the suboptimal systematic implementation of the work environment and service excellence culture, as well as the lack of structured management of employee motivation. This study aimed to analyze the effect of the work environment and service excellence culture on human resource performance, with motivation as a mediating variable. This study used a quantitative approach with a survey method through the distribution of questionnaires to 94 Tanatap Coffee employees. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the assistance of SmartPLS. The results showed that the work environment and service excellence culture had positive effects on employees’ work motivation. In addition, the work environment and service excellence culture also had positive effects on human resource performance. Motivation was proven to mediate the effects of the work environment and service excellence culture on employee performance. The conclusion of this study emphasizes that employee performance improvement can be achieved through the creation of a comfortable work environment, the consistent implementation of a service excellence culture, and the continuous strengthening of work motivation. These findings imply the importance of managing the work environment, service culture, and motivation as an integrated strategy for improving human resource performance in the food and beverage industry.

Peran Mediasi Motivasi Kerja terhadap Kepemimpinan Transformasional dan Knowledge Sharing dalam Meningkatkan Kinerja Karyawan

2026-05-09T19:30:14+08:00

This study was motivated by fluctuations in the achievement of production targets, as well as employee absenteeism and tardiness levels in the production division of PT Bahana Buana Box Demak, which indicate the need for more effective human resource management to improve employee performance. This study aimed to analyze the effect of transformational leadership and knowledge sharing on employee performance, with work motivation as a mediating variable. This study used a quantitative approach with an explanatory research method. Data were obtained through the distribution of questionnaires to 160 employees of the production division of PT Bahana Buana Box selected using purposive sampling. Data analysis was conducted using the Partial Least Squares (PLS) method with the SmartPLS application. The results showed that transformational leadership had a positive and significant effect on work motivation and employee performance. Knowledge sharing was also proven to have a positive and significant effect on work motivation and employee performance. In addition, work motivation was able to mediate the effect of transformational leadership and knowledge sharing on employee performance. Thus, this study affirms that improving employee performance can be achieved through the implementation of transformational leadership, the strengthening of a knowledge-sharing culture, and the optimization of work motivation within the company. The practical implications of this study indicate the importance of human resource management strategies oriented toward inspirational leadership, knowledge collaboration, and motivational reinforcement as a basis for improving employee performance in the production division.

Pengaruh Gaya Kepemimpinan Berorientasi Tugas terhadap Kinerja Karyawan melalui Efisiensi Kerja dan Efektivitas Kerja sebagai Variabel Intervening (Studi Kasus pada PT. Polygroup Manufaktur Indonesia)

2026-05-09T19:46:53+08:00

This study was motivated by the importance of improving employee performance in manufacturing companies through the application of an appropriate leadership style, particularly in addressing issues related to production target achievement, resource-use efficiency, and employee work effectiveness at PT Polygroup Manufaktur Indonesia. This study aimed to analyze the effect of task-oriented leadership style on employee performance through work efficiency and work effectiveness as intervening variables. This study used a quantitative approach with a survey method. Data were obtained through the distribution of questionnaires to 100 employees of PT Polygroup Manufaktur Indonesia selected using purposive sampling. Data analysis was conducted using the Partial Least Squares-based Structural Equation Modeling (SEM-PLS) method with the assistance of SmartPLS software. The results showed that task-oriented leadership style had a positive and significant effect on work efficiency, work effectiveness, and employee performance. Work efficiency and work effectiveness were also proven to have a positive and significant effect on employee performance. These findings indicate that structured, clear, and target-oriented leadership can improve work efficiency and effectiveness, thereby affecting the improvement of employee performance. Thus, this study affirms that task-oriented leadership style is an important factor in supporting the operational success of manufacturing companies, particularly through strengthening employee work efficiency and effectiveness.

Pengaruh Motivasi Intrinsik dan Ekstrinsik terhadap Loyalitas Karyawan melalui Work Engagement sebagai Variabel Intervening (Studi Kasus Wisata Lawang Sewu di Kota Semarang)

2026-05-09T19:58:23+08:00

This study was motivated by the declining number of tourists at the Lawang Sewu tourist attraction in Semarang, which has affected operational efficiency and workforce reductions, thereby potentially decreasing employee loyalty. This study aimed to analyze the effect of intrinsic motivation and extrinsic motivation on employee loyalty through work engagement as an intervening variable. This study used a quantitative approach with an explanatory research type. The research sample consisted of 100 employees of the Lawang Sewu tourist attraction in Semarang selected using purposive sampling. Data were collected through a Likert-scale questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) through SmartPLS version 4. The results showed that intrinsic motivation and extrinsic motivation had a positive and significant effect on employee loyalty. Both forms of motivation were also proven to have a positive and significant effect on work engagement. In addition, work engagement had a positive and significant effect on employee loyalty and was able to mediate the effect of intrinsic motivation and extrinsic motivation on employee loyalty positively and significantly. Thus, this study affirms that improving employee loyalty can be achieved through the continuous strengthening of intrinsic motivation, extrinsic motivation, and work engagement. The practical implications of this study indicate the importance of human resource management strategies that can maintain employee work engagement amid the dynamics of declining tourist visits and operational efficiency.

Pengaruh Risiko Bisnis, Keputusan Investasi, dan Kepemilikan Manajerial terhadap Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024

2026-05-10T05:02:39+08:00

Although studies on the factors influencing corporate financial performance have been widely conducted, discussions that specifically examine the role of business risk, investment decisions, and managerial ownership in manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period still need to be strengthened. This study aims to analyze the effect of business risk, investment decisions, and managerial ownership on the financial performance of manufacturing companies. This study used a quantitative approach with an associative design. The research sample consisted of 19 companies selected through purposive sampling, resulting in 53 observational data. Data were collected through documentation of manufacturing companies’ financial reports published on the official website of the Indonesia Stock Exchange and analyzed using panel data regression with the assistance of EViews. The results showed that business risk had a negative and insignificant effect on financial performance, whereas investment decisions and managerial ownership had a positive and significant effect on financial performance. These findings strengthen the relevance of Signaling Theory in explaining the relationship between managerial decisions, ownership structure, and financial performance. The conclusion of this study emphasizes the importance of investment policies and managerial ownership in supporting the improvement of manufacturing companies’ financial performance. The implications of this study include theoretical contributions to the development of corporate finance literature and practical implications for management in formulating more effective investment strategies and ownership structure management.

Analisis Strategi Peningkatan Pendapatan Asli Daerah (PAD) Kabupaten Lima Puluh Kota

2026-05-10T05:02:15+08:00

The issue of regional fiscal independence has become an important concern in local government financial management, particularly in regions that still depend on transfer funds from the central government. This study aims to analyze strategies for increasing Regional Original Revenue (PAD) in Lima Puluh Kota Regency and to identify the supporting and inhibiting factors in their implementation. This study used a qualitative approach with a case study design. The research informants were selected through purposive sampling, including representatives of the BPKPD of Lima Puluh Kota Regency and Bapelitbang who were involved in the management and planning of regional revenue. Data were collected through observation, semi-structured interviews, and documentation, and were then analyzed using the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing. The results showed that strategies for increasing PAD were implemented through enforcing taxpayer compliance, improving supervision, optimizing revenue sources, digitalizing payments, and exploring new revenue potential. However, the implementation of these strategies still faced obstacles, including low taxpayer compliance, limited access of the local government to potential revenue objects, and suboptimal management of regional assets. The conclusion of this study emphasizes the importance of planned, transparent, and locally based PAD governance to strengthen regional fiscal independence. The implications of this study provide practical contributions for local governments in formulating more adaptive, accountable, and regionally oriented strategies for increasing PAD.

Peran Zakat Profesi dalam Mengurangi Kemiskinan di Desa Tanjungsari Pacitan

2026-05-11T15:39:33+08:00

Although professional zakat has received attention in several previous studies, research that specifically discusses its role and benefits in reducing poverty at the village level still needs to be strengthened. This study aims to analyze the role and benefits of professional zakat in reducing poverty in Tanjungsari Village, Pacitan Subdistrict, Pacitan Regency. This study used a qualitative approach with a case study design. The research informants included zakat administrators, religious leaders, village officials, muzakki, and mustahik selected through purposive sampling. Data were collected through in-depth interviews, observation, and documentation, and were then analyzed using the Miles and Huberman interactive model, which includes data reduction, data display, and conclusion drawing. The results showed that professional zakat played an important role in helping the community meet basic needs, such as food, education, health, and small business capital. In addition, professional zakat had a positive impact on improving the welfare of poor communities through consumptive and productive assistance. These findings strengthen the understanding of the optimization of professional zakat in empowering the economy of village communities and contribute to the development of Islamic social welfare studies. The conclusion of this study emphasizes the importance of effective, transparent, and well-targeted professional zakat management in supporting community poverty reduction. The implications of this study provide theoretical contributions to the development of Islamic economics studies and practical implications for zakat institutions, village governments, and religious leaders in improving the dissemination and management of professional zakat so that its benefits are more optimal for the community.

Persepsi Pedagang Muslim Dikabupaten Sarolangun terhadap Urgensi Labelisasi Halal Produk

2026-05-12T16:29:42+08:00

Halal labeling is an important aspect in providing assurance of product halalness for Muslim consumers, especially in culinary businesses that are directly related to people’s consumption needs. This study aims to analyze the perceptions of Muslim traders in Sarolangun Regency regarding the urgency of halal products and to identify the factors influencing their interest in applying halal labels to the products they trade. This study used a qualitative approach with a descriptive field design. The research subjects were Muslim traders in Sarolangun Regency, Jambi Province, who were selected based on their connection with food businesses. Data were collected through observation, interviews, and documentation, and were then analyzed through the stages of data collection, data reduction, data display, and conclusion drawing. The results showed that Muslim traders’ perceptions of halal labeling were positive in religious and moral terms but were not yet strong in administrative and implementative terms. The factors influencing these perceptions included knowledge, socialization, economic conditions, religious values, and consumer demand. Thus, this study emphasizes the importance of strengthening halal literacy among small traders so that religious and moral understanding can be followed by administrative readiness in implementing halal labeling. The implications of this study suggest that the government and relevant institutions should strengthen education, assistance, and ease of halal certification for culinary business actors.

Analisis Pajak Daerah dan Inflasi terhadap Belanja Daerah dengan Pertumbuhan Ekonomi sebagai Variabel Moderasi di Provinsi Sumatra Barat

2026-05-12T16:41:59+08:00

Although the relationship among local taxes, inflation, and regional expenditure has been widely discussed in previous studies, research examining the role of economic growth as a moderating variable in this relationship remains limited, particularly in local governments in West Sumatra Province. This study aims to analyze the effect of local taxes and inflation on regional expenditure, with economic growth as a moderating variable in West Sumatra Province. This study used a quantitative approach with secondary data obtained from the Central Statistics Agency (BPS) and relevant government agencies. The research sample covered regencies and cities in West Sumatra Province during the 2020–2024 period. The data were analyzed using descriptive statistics, classical assumption tests, hypothesis testing, and Moderated Regression Analysis (MRA). The results showed that local taxes had a positive and significant effect on regional expenditure, whereas inflation had no significant effect on regional expenditure. In addition, economic growth was not proven to strengthen the relationship between local taxes and regional expenditure or the relationship between inflation and regional expenditure. These findings support fiscal decentralization theory, which emphasizes the importance of regional fiscal capacity in supporting development and public services. Thus, this study contributes to the development of the literature on regional finance and macroeconomics, particularly regarding the interaction between fiscal and economic variables in local government management. The practical implications of this study emphasize the importance of formulating fiscal policies, controlling inflation, and managing regional expenditure more effectively to support sustainable economic development in West Sumatra Province.

Sociology of Public Elementary Schools: Teachers' Role as Agents of Socialization for Religious Moderation Values in the Classroom

2026-05-14T14:25:15+08:00

Although religious moderation has become an important agenda in character education, limited research has examined how public elementary school teachers function sociologically as agents of value socialization in rural school contexts. This study aims to examine the role of public elementary school teachers as agents of socialization for religious moderation values in classroom learning. Employing a qualitative approach with a single case study design, the study was conducted at SDN Rejasari, Banjarmangu District, Banjarnegara Regency, Central Java, during the 2025–2026 academic period. Data were collected through in-depth interviews, participant observation, and curriculum document analysis, focusing on the strategies and practices implemented by Islamic Education (Pendidikan Agama Islam/PAI) teachers and classroom teachers. The findings reveal three key dimensions. First, PAI teachers simultaneously perform four roles in instilling religious moderation values: conservator, innovator, transmitter, and transformer. Second, the values socialized include justice (‘adl), balance (tawazun), moderation (i‘tidal), and unity and brotherhood (ukhuwah), which are internalized through exemplary behavior, classroom discussion, interfaith activities, and cross-subject integration. Third, the effectiveness of value socialization is strongly supported by teacher–parent collaboration and a conducive school environment, while the main obstacle is the limited direct interaction among students from different religious backgrounds. This study contributes to the development of religious moderation socialization models in rural public elementary school contexts and offers practical implications for strengthening character education curricula.

Peran Bank Syariah dalam Meningkatkan Kesejahteraan UMKM Masyarakat Desa Bungaraya (Studi Kasus: BSI KCP Siak, Kecamatan Siak, Kabupaten Siak, Provinsi Riau)

2026-05-14T15:37:55+08:00

The role of Islamic banks in improving the welfare of micro, small, and medium enterprises (MSMEs) in rural communities has received attention in various studies, but research specifically examining the role of Islamic banks in the welfare of MSME actors in Bungaraya Village, Bungaraya Subdistrict, Siak Regency, Riau Province remains limited. This study aims to analyze the role of Islamic banks in improving the welfare of MSMEs in Bungaraya Village and to identify the barriers faced by the community in accessing Islamic banking services. This study used a qualitative approach with a case study design, involving 10 MSME informants selected through purposive sampling. Data were collected through observation, semi-structured interviews, documentation, and field notes, and were then analyzed using the interactive analysis technique of Miles and Huberman, which includes data reduction, data display, and conclusion drawing. The results showed that Islamic banks play an important role in assisting business capital, increasing production capacity, and supporting the economic stability of MSME actors through sharia-based financing. In addition to providing economic benefits, Islamic banking services also provide a sense of security and peace of mind because transactions are carried out in accordance with Islamic principles. However, the use of Islamic banking services still faces barriers in the form of low Islamic financial literacy, limited access to services, minimal product socialization, and the public perception that sharia financing procedures are more complicated than those of conventional institutions. The conclusion of this study affirms that Islamic banks have a strategic role in supporting the welfare and economic empowerment of rural MSMEs. These findings contribute to the development of Islamic economics studies and sharia-based community empowerment, while also providing practical implications regarding the importance of strengthening Islamic financial literacy and inclusion among rural communities.

Pengaruh Kualitas Layanan, Kepercayaan dan Keamanan Produk BSI Mobile terhadap Kepuasan Nasabah Bank Syariah Indonesia KCP Dhamasraya

2026-05-14T15:49:28+08:00

Service quality, trust, and product security in mobile banking have received attention in various studies, but research specifically analyzing the influence of these three variables on customer satisfaction among BSI Mobile users at Bank Syariah Indonesia Dharmasraya Sub-Branch Office remains limited. This study aims to analyze the influence of service quality, trust, and BSI Mobile product security on customer satisfaction, both partially and simultaneously. This study used a quantitative approach with a survey design, involving 100 respondents selected through purposive sampling. Data were collected using a questionnaire developed based on the indicators of the research variables and were then analyzed using multiple linear regression with the assistance of the Statistical Package for the Social Sciences (SPSS) application. The results showed that service quality, trust, and product security had a positive and significant effect on customer satisfaction among BSI Mobile users. Service quality was the most dominant factor influencing customer satisfaction, with a regression coefficient of 0.352 and a significance level of 0.000. In addition, trust and product security were also proven to have a significant effect on customer satisfaction, with significance values of 0.000 and 0.002, respectively. The conclusion of this study affirms that improving digital service quality, strengthening customer trust, and ensuring electronic transaction security are important factors in increasing user satisfaction with mobile banking services in Islamic banking. These findings contribute to the development of studies on service quality, trust, and information system security in the context of Islamic banking digital services, while also providing practical implications for strengthening the quality of BSI Mobile services.

Faktor-Faktor yang Memengaruhi Audit Delay pada Perusahaan Industri Energi dan Industri Baja yang Terdaftar di Bursa Efek Indonesia (2020-2024)

2026-05-14T16:00:33+08:00

Audit delay has become a concern in accounting and auditing studies because it is related to the timeliness of financial statement submission and the quality of information for stakeholders. However, research specifically examining the influence of company age, company size, auditor opinion, and the size of Public Accounting Firms (KAP) on audit delay in energy industry and steel industry companies remains limited. This study aims to analyze the influence of company age, company size, auditor opinion, and KAP size on audit delay in energy industry and steel industry companies listed on the Indonesia Stock Exchange for the 2020–2024 period. This study used a quantitative approach with a causality design. The research sample consisted of 19 companies selected through purposive sampling, with a total of 95 observational data. Data were collected through documentation of companies’ annual financial statements and analyzed using multiple linear regression with the assistance of IBM SPSS Statistics version 26. The results showed that, partially, company age, company size, and KAP size had no significant effect on audit delay, whereas auditor opinion had a significant effect on audit delay. Simultaneously, company age, company size, auditor opinion, and KAP size had a significant effect on audit delay. The conclusion of this study affirms that auditor opinion is an important factor that needs to be considered in the timeliness of audit completion, although company characteristics and KAP size do not always have a partial effect. These findings contribute to the development of agency theory and broaden understanding of the determinants of audit delay in energy industry and steel industry companies, while also providing practical implications for public companies in maintaining the credibility and timely submission of financial statements.

Analisis Penerapan Workplace Spirituality dalam Meningkatkan Produktivitas Karyawan pada BTN KCS Padang

2026-05-14T16:13:20+08:00

Workplace spirituality has received attention in various studies because it is considered capable of creating a more harmonious, meaningful, and productive work environment. However, research specifically examining the application of workplace spirituality in increasing employee productivity in Islamic financial institutions remains limited, particularly at Bank Tabungan Negara Sharia Branch Office (BTN KCS) Padang. This study aims to analyze the application of workplace spirituality in increasing employee productivity at BTN KCS Padang. This study used a qualitative approach with a descriptive case study design, involving 23 employees as participants selected through purposive sampling. Data were collected through semi-structured interviews, observation, and documentation, and were then analyzed using the interactive analysis model of Miles, Huberman, and Saldaña, which includes data reduction, data display, and conclusion drawing. The results showed that workplace spirituality was applied through various spiritual activities and Islamic work culture, such as reading the Qur’an together, collective prayer, regular religious study sessions, Friday short sermons, congregational prayers, and the habituation of greeting and smiling in service to customers. The application of workplace spirituality had a positive impact on improving work focus, motivation, discipline, social relationships among employees, and service quality for customers. The conclusion of this study affirms that workplace spirituality plays an important role in building a religious, harmonious, and productive work culture in Islamic financial institutions. These findings contribute to the development of workplace spirituality studies in the context of Islamic banking and provide practical implications for strengthening Islamic work culture to increase employee productivity.

Pengaruh Eksistensi Kelompok Tani terhadap Pendapatan Anggota dalam Perspektif Ekonomi Islam (Studi Kasus: Kelompok Tani Aceh Saiyo, Nagari Batupalano)

2026-05-15T06:55:12+08:00

The existence of farmer groups plays an important role in supporting agricultural economic activities and increasing members’ income, especially when managed based on Islamic economic principles. Although the theme of farmer groups has been examined in various studies, research specifically discussing the effect of the existence of farmer groups on members’ income from the perspective of Islamic economics in Nagari Batupalano remains limited. This study aims to analyze the effect of the existence of farmer groups on increasing members’ income from the perspective of Islamic economics. This study used a quantitative approach with a survey design, involving members of farmer groups as respondents selected through purposive sampling. Data were collected through questionnaires, interviews, and observation, and were then analyzed using simple linear regression with the assistance of SPSS 26. The results showed that the existence of farmer groups had a positive and significant effect on members’ income, with a calculated t-value of 24.219, which was greater than the t-table value of 1.997, and a significance value of 0.000. The coefficient of determination (R²) value of 0.90 indicated that 90% of the variation in members’ income was explained by the existence of farmer groups. The conclusion of this study affirms that the activity and institutional function of farmer groups play an important role in increasing members’ income. These findings contribute to the development of studies on agricultural institutions and Islamic economics, particularly regarding the application of the values of justice, ta’awun, and amanah in community economic activities. The implications of this study indicate the importance of strengthening member participation, organizational governance, and government support in making farmer groups a means of community economic empowerment.

Peran PT Permodalan Nasional Madani Mekaar Syariah dalam Pemberdayaan Pedagang Perempuan (Studi Kasus PNM Mekaar Syariah di Komplek Padang Sarai Pratama, Kecamatan Koto Tangah, Kota Padang)

2026-05-15T07:04:25+08:00

Women’s empowerment in the microeconomic sector has received attention in various studies, but research specifically examining the role of Islamic financial institutions in empowering female traders based on Longwe analysis remains limited. This study aims to analyze the role of PT Permodalan Nasional Madani (PNM) Mekaar Syariah in empowering female traders in Padang Sarai Pratama Complex, Koto Tangah Subdistrict, Padang City. This study used a qualitative approach with a case study design, involving female customers and field officers as participants selected through purposive sampling. Data were collected through in-depth interviews, observation, and documentation, and were then analyzed using the interactive analysis technique of Miles, Huberman, and Saldaña as well as the Longwe analysis approach. The results showed that PNM Mekaar Syariah played a significant role in empowering female traders through collateral-free financing and group-based business assistance. This program had an impact on improving women’s welfare, access to resources, critical awareness, participation, and control in economic activities. However, its implementation still faced obstacles in the form of a lack of discipline in installment payments and limited business management among some customers. The conclusion of this study affirms that the integration of sharia financing and business assistance is an important factor in strengthening women’s economic empowerment. These findings contribute to the development of studies on women’s empowerment based on Islamic economics and provide practical implications for Islamic financial institutions to improve education, assistance, and customer capacity building in microenterprise development.

Strategi Pemasaran dalam Meningkatkan Pendapatan Es Coklat Berdua di Kota Bukittinggi

2026-05-15T07:13:47+08:00

Marketing strategies in the microenterprise sector, particularly contemporary beverage businesses, have received attention in various studies, but research that specifically integrates the 4P marketing mix, SWOT analysis, and the perspective of sharia marketing in increasing business income remains limited. This study aims to analyze the implementation of marketing mix strategies covering product, price, place, and promotion, as well as to identify internal and external factors that influence income growth in the Es Coklat Berdua business in Bukittinggi City. This study used a qualitative approach with a case study design, involving five participants consisting of one business owner and four consumers selected through purposive sampling and snowball sampling techniques. Data were collected through observation, semi-structured interviews, and documentation, and were then analyzed using the interactive analysis model of Miles and Huberman combined with SWOT analysis through the IFAS and EFAS matrices. The results showed that the implementation of marketing strategies was not yet optimal, as indicated by limited product innovation, uncertainty regarding business location, and low utilization of digital marketing, although the business had strengths in product quality and competitive pricing. The SWOT analysis showed that the business position was in the Strength–Opportunity quadrant, indicating considerable development potential. The conclusion of this study affirms that the integration of marketing mix strategies, SWOT analysis, and sharia marketing principles needs to be implemented more comprehensively to increase business income. These findings contribute to the development of MSME marketing studies through an integrative approach and provide practical implications for business actors in designing more adaptive, competitive, and sustainable marketing strategies.

Pengaruh Integrated Marketing Communication (IMC) terhadap Brand Equity pada PT.BPR Syariah Ampek Angkek Candung

2026-05-15T08:40:54+08:00

Integrated Marketing Communication (IMC) has received attention in various studies, but research specifically examining the influence of advertising, sales promotion, public relations, direct marketing, personal selling, and event and experience on brand equity in Islamic banking institutions remains limited. This study aims to analyze the influence of IMC on brand equity at PT BPR Syariah Ampek Angkek Candung. This study used a quantitative approach with a survey design, involving 100 respondents selected through simple random sampling. Data were collected using a questionnaire and analyzed through multiple linear regression with the assistance of SPSS 22. The results showed that, simultaneously, advertising, sales promotion, public relations, direct marketing, personal selling, and event and experience had a significant effect on brand equity. Partially, advertising, public relations, direct marketing, and personal selling had a positive and significant effect on brand equity, whereas sales promotion and event and experience had no significant effect. The personal selling variable was the factor with the greatest influence on the company’s brand equity. The conclusion of this study affirms that integrated marketing communication plays an important role in strengthening brand equity in Islamic banking institutions. These findings contribute to the development of IMC studies and broaden understanding of marketing communication strategies in the Islamic banking sector, while also providing practical implications for the company to improve the effectiveness of sales promotion and event activities so as to strengthen customer loyalty and positive perceptions.

Analisis Implementasi Pembiayaan KPR BTN Subsidi pada Nasabah Berpenghasilan Rendah di BTN KCS Padang

2026-05-15T08:51:32+08:00

The implementation of KPR BTN Subsidi financing for low-income customers has become an important issue in Islamic banking because it is related to access to home ownership, contract compliance, verification effectiveness, and financing risk management. Although the topic of subsidized mortgages has been examined in several studies, research specifically addressing the implementation of sharia-based financing at BTN Sharia Branch Office (KCS) Padang, particularly regarding financing procedures, the application of sharia contracts, the e-FLPP verification system, financing risk management, and customer education, remains limited. This study aims to analyze the implementation of KPR BTN Subsidi financing for low-income customers at BTN KCS Padang. This study used a qualitative approach with a case study design, involving the management of BTN KCS Padang and customers receiving KPR BTN Subsidi selected through purposive sampling. Data were collected through in-depth interviews, observation, and documentation, and were then analyzed using the interactive analysis model of Miles, Huberman, and Saldaña, which includes data reduction, data display, and conclusion drawing. The results showed that the implementation of KPR BTN Subsidi financing at BTN KCS Padang was carried out systematically through the stages of financing application, data verification through the e-FLPP system, feasibility surveys, the implementation of murabahah and musyarakah mutanaqisah contracts, and the management of problematic financing risks. The murabahah contract was the most dominantly used contract because it provides certainty regarding the margin and installment amount for low-income customers. The conclusion of this study affirms that the successful implementation of sharia-based subsidized mortgages is strongly determined by contract transparency, the effectiveness of financing verification, risk management, and customer education. These findings contribute to the development of Islamic banking studies and provide practical implications for Islamic financial institutions in strengthening the governance of subsidized home financing that is transparent, accountable, and in accordance with sharia principles.

Pengaruh Earning Per Share, Net Profit Margin dan Firm Size terhadap Harga Saham (Studi Kasus pada Perusahaan Sektor Telekomunikasi yang Terdaftar di BEI Periode 2021-2024)

2026-05-15T09:07:28+08:00

The development of digital transformation and the increasing public demand for internet services have made the telecommunications sector one of the strategic sectors attracting investor attention in the capital market. However, research specifically examining the influence of earnings per share (EPS), net profit margin (NPM), and firm size on the stock prices of telecommunications sector companies for the 2021–2024 period remains limited. This study aims to analyze the influence of EPS, NPM, and firm size on the stock prices of telecommunications sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. This study used a quantitative approach with a causal design. The research sample consisted of 17 telecommunications sector companies selected using purposive sampling, with a total of 68 observational data. Data were collected through documentation of companies’ annual financial statements and analyzed using multiple linear regression with the assistance of SPSS version 21. The results showed that EPS and NPM had no significant effect on stock prices, whereas firm size had a significant effect on the stock prices of telecommunications companies. Simultaneously, EPS, NPM, and firm size had a significant effect on the stock prices of telecommunications companies. The conclusion of this study affirms that company size is a fundamental factor that more strongly determines stock prices than EPS and NPM partially in telecommunications sector companies. These findings contribute to the development of signalling theory by showing that companies’ fundamental information can serve as a signal for investors in making investment decisions, while also providing practical implications for investors and telecommunications companies in considering fundamental factors as a basis for investment and business strategies.

Analisis Pendapatan Masyarakat dari Adanya Destinasi Wisata Air Terjun Lubuak Bulan (Studi Kasus Air Terjun Lubuak Bulan Kecamatan Mungka Kabupaten 50 Kota)

2026-05-15T09:19:08+08:00

Tourism sector development has received attention in various studies because it is considered capable of promoting the economic growth of local communities. However, research specifically examining changes in community income before and after the management of the Lubuak Bulan Waterfall Tourism Destination in Nagari Simpang Kapuak, Mungka Subdistrict, Lima Puluh Kota Regency remains limited. This study aims to analyze community income from the existence of the Lubuak Bulan Waterfall Tourism Destination. This study used a qualitative approach with a case study design, involving nine informants selected through purposive sampling. Data were collected through observation, semi-structured interviews, documentation, and literature study, and were then analyzed using interactive analysis techniques through the stages of data reduction, data display, and conclusion drawing. The results showed that the existence of the Lubuak Bulan Waterfall Tourism Destination had an impact on increasing community income through the development of food and beverage businesses, stalls, vehicle parking services, and tour guide services. In addition, the increase in community income was strongly influenced by the number of tourist visits and had not been experienced evenly by all communities around the tourist area. The conclusion of this study affirms that community involvement in tourism management is an important factor in creating a more equitable and sustainable improvement in economic welfare. These findings contribute to the development of studies on community-based tourism and the multiplier effect in the context of local community economies, while also providing practical implications for local governments and tourism managers in formulating more inclusive and sustainable tourism policies.

Profitabilitas dan Leverage terhadap Nilai Perusahaan pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2023

2026-05-15T20:24:09+08:00

This study is motivated by the importance of firm value as an indicator of investor confidence in a company’s performance and prospects, particularly in the infrastructure sector, which plays a strategic role in national development. This study aims to analyze the effect of profitability and leverage on firm value in infrastructure companies listed on the Indonesia Stock Exchange for the 2019–2023 period. This study used a quantitative approach with a causal-associative design. The research data consisted of secondary data obtained from companies’ financial statements and annual reports. The sample was determined using purposive sampling based on specific criteria, resulting in 80 observational data. Firm value was measured using Price to Book Value (PBV), profitability was measured using Return on Equity (ROE), while leverage was measured using the debt ratio. The data were analyzed using panel data regression with the assistance of EViews 12. The results show that profitability has a positive and significant effect on firm value. Leverage was also proven to have a significant effect on firm value. These findings confirm that a company’s ability to generate profits and manage its debt structure is an important factor in increasing firm value. This study contributes to the development of financial management studies, particularly regarding the determinants of firm value in the infrastructure sector. The practical implications of this study may serve as a consideration for company management in formulating financial policies and for investors in making investment decisions based on profitability performance and funding structure.

Determinan Harga Saham pada Sektor Perusahaan Perbankan Syariah yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2021-2024

2026-05-15T20:34:22+08:00

The influence of financial ratios on the stock prices of Islamic banking companies has received attention in several studies, yet research that specifically analyzes the effect of Return on Equity (ROE), Capital Adequacy Ratio (CAR), and Non-Performing Financing (NPF) on the stock prices of Islamic banking companies listed on the Indonesia Stock Exchange for the 2021–2024 period remains limited. This study aims to analyze the effect of ROE, CAR, and NPF on the stock prices of Islamic banking companies. This study used a quantitative approach with an explanatory research design based on panel data regression. The research sample consisted of four Islamic banking companies selected through purposive sampling. Data were collected through documentation based on quarterly financial statements and company stock price data during the 2021–2024 period, and were then analyzed using panel data regression with the assistance of EViews version 13. The results show that ROE and CAR have a positive and significant effect on stock prices, whereas NPF has a negative and significant effect on the stock prices of Islamic banking companies. Simultaneously, ROE, CAR, and NPF have a significant effect on stock prices, with an Adjusted R-squared value of 77.7055%. This finding contributes to the development of signaling theory and broadens understanding of the influence of financial performance on stock prices in the Islamic banking sector in Indonesia. The conclusion of this study emphasizes the importance of profitability, capital adequacy, and financing quality in increasing investor confidence in the stocks of Islamic banking companies. The implications of this study include theoretical contributions to enriching the literature on the Islamic capital market and practical implications for companies and investors in making investment decisions based on financial performance.

Analisis Penerapan Strategi Pelayanan Prima dalam Upaya Meningkatkan Jumlah Nasabah pada PT BPRS Carana Kiat Andalas Padang Luar

2026-05-15T20:43:55+08:00

Excellent service in Islamic financial institutions has received attention in various studies, yet research that specifically discusses the implementation of excellent service strategies in an effort to increase the number of customers at Islamic Rural Banks remains limited. This study aims to analyze the implementation of excellent service strategies in increasing the number of customers at PT BPRS Carana Kiat Andalas Padang Luar. This study used a qualitative approach with a case study design. The research informants consisted of the president director, customer service staff, tellers, financing staff, security officers, and customers selected through purposive sampling. Data were collected through observation, semi-structured interviews, and documentation, and were then analyzed using the interactive analysis model of Miles, Huberman, and Saldaña, which includes data reduction, data display, and conclusion drawing. The results show that excellent service strategies at PT BPRS Carana Kiat Andalas Padang Luar are implemented through six main elements, namely ability, attitude, appearance, attention, action, and accountability. Friendly, polite, and professional service contributes positively to customer comfort and satisfaction. However, its implementation still faces several obstacles, such as slow service responses, limited facilities, and the suboptimal use of information technology. This finding contributes to the development of excellent service theory and service quality in Islamic financial institutions. The practical implications of this study emphasize the importance of improving human resource capacity, enhancing service facilities, and optimizing information technology to support customer satisfaction, loyalty, and growth in the number of customers.

Analisis Pengaruh Kompetensi dan Motivasi Intrinsik terhadap Kinerja Karyawan dengan Kepuasan Kerja sebagai Variabel Mediasi (Studi pada Karyawan PT Formosa Bag Indonesia)

2026-05-16T15:09:22+08:00

Improving employee performance is an important issue in manufacturing companies, particularly because of differing findings in previous studies regarding the influence of competence and intrinsic motivation on employee performance. This study aims to analyze the effect of competence and intrinsic motivation on employee performance, with job satisfaction as a mediating variable among employees of PT Formosa Bag Indonesia. This study used a quantitative approach with an explanatory research design. The research sample consisted of 100 employees selected through purposive sampling. Data were collected through questionnaire distribution using a Likert scale and analyzed using the Partial Least Squares (PLS) method. The results show that competence and intrinsic motivation have a positive effect on job satisfaction and employee performance. In addition, job satisfaction was proven to mediate the effect of competence and intrinsic motivation on employee performance. These findings confirm that improving competence and intrinsic motivation can strengthen job satisfaction, which ultimately has an impact on improving employee performance. This study contributes to the development of human resource management studies, particularly regarding the role of job satisfaction as a mediating mechanism in the relationship between competence, intrinsic motivation, and employee performance. The practical implications of this study emphasize the importance of competence development, strengthening intrinsic motivation, and creating a work environment that supports job satisfaction to improve employee performance in manufacturing companies.

Pengaruh Motivasi dan Stres Kerja terhadap Kinerja Karyawan PT “X” Express di Karawang

2026-05-17T06:40:08+08:00

The development of the delivery service industry in an era of increasingly intense competition requires companies to maintain and improve employee performance, particularly couriers as the frontline of service delivery. This study aims to determine and analyze the effect of work motivation and work stress on employee performance at PT “X” Express in Karawang, both partially and simultaneously. This study used a quantitative approach with a correlational design. The research population included all employees of PT “X” Express in Karawang, with a sample of 100 respondents determined through purposive sampling. Data were collected through questionnaire distribution using a Likert scale and analyzed using multiple linear regression with the assistance of SPSS. The results show that work motivation has a positive and significant effect on employee performance, with a significance value of 0.000 < 0.05 and a regression coefficient of 1.749. Conversely, work stress has a negative and significant effect on employee performance, with a significance value of 0.000 < 0.05 and a regression coefficient of -0.384. Simultaneously, work motivation and work stress have a significant effect on employee performance, with a significance value of 0.000 < 0.05 and a calculated F value of 103.368. The coefficient of determination (R Square) value of 0.681 indicates that 68.1% of the variation in employee performance can be explained by work motivation and work stress, while the remainder is influenced by other variables outside this study. These findings confirm that increasing work motivation and effectively managing work stress are important factors in improving employee performance at PT “X” Express in Karawang. The implications of this study provide a practical basis for the management of delivery service companies in formulating human resource management strategies oriented toward increasing motivation, controlling work stress, and optimizing employee performance.

Pengaruh Work Life Balance, Lingkungan Kerja dan Kompensasi terhadap Loyalitas Perawat pada Rumah Sakit Umum BKM Painan

2026-05-17T20:16:30+08:00

Nurse loyalty is an important concern in hospital human resource management because it is related to workforce stability and the quality of health services. However, research specifically discussing the effects of work-life balance, work environment, and compensation on nurse loyalty at BKM Painan General Hospital remains limited. This study aims to analyze the effects of work-life balance, work environment, and compensation on nurse loyalty. This study used a quantitative approach with a survey design, involving 90 nurses selected through total sampling. Data were collected using a questionnaire and analyzed through multiple linear regression with the assistance of SPSS 25. The results show that work-life balance has no significant effect on nurse loyalty, the work environment has a positive and significant effect on nurse loyalty, while compensation has no significant effect on nurse loyalty. This finding contributes to the development of the human resource management literature, particularly regarding factors that influence the loyalty of health workers. The conclusion of this study emphasizes that a safe, comfortable, and conducive work environment is an important factor in increasing nurse loyalty at BKM Painan General Hospital. The practical implications of this study indicate the need to strengthen the quality of the work environment as a hospital human resource management strategy to support nursing workforce stability and improve the quality of health services.

Pengaruh Gamifikasi, dan Pengalaman Pelanggan terhadap Loyalitas Pelanggan Generasi Z pada Penggunaan Aplikasi Shopee

2026-05-17T20:28:42+08:00

Although the rapid growth of e-commerce has received attention in various studies, research that specifically discusses the effect of gamification and customer experience on Generation Z customer loyalty in the Shopee application remains limited. This study aims to analyze the effect of gamification and customer experience on the loyalty of Generation Z customers who use the Shopee application. This study used a quantitative approach with a survey design, involving 120 respondents selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed using multiple linear regression with the assistance of SPSS. The results show that gamification and customer experience have a positive and significant effect on customer loyalty, both partially and simultaneously. This finding contributes to the development of customer loyalty theory in the context of digital marketing and broadens understanding of Generation Z consumer behavior on e-commerce platforms. The conclusion of this study emphasizes that interactive gamification-based features and positive digital experiences play an important role in increasing customer loyalty. The implications of this study include theoretical contributions to the digital marketing literature and practical recommendations for e-commerce industry players, particularly Shopee, in designing customer retention strategies through gamification innovation and improving the quality of user experience.

Dampak Stres Kerja dan Beban Kerja terhadap Turnover Intention Karyawan PT Sarana Sumatera Barat Ventura

2026-05-17T20:41:00+08:00

Turnover intention is one of the important issues in human resource management because it can affect employee stability, work effectiveness, and the sustainability of company operations. However, research specifically discussing the effects of work stress and workload on turnover intention among employees of PT Sarana Sumatera Barat Ventura remains limited. This study aims to analyze the effects of work stress and workload on employee turnover intention. This study used a quantitative approach with a survey design, involving 34 employees selected through total sampling. Data were collected using a questionnaire and analyzed using multiple linear regression and the t-test. The results show that work stress has a positive and significant effect on turnover intention, with a significance value of 0.035. Workload also has a positive and significant effect on turnover intention, with a significance value of 0.016. This finding contributes to the development of the human resource management literature, particularly regarding psychological factors and workload that influence employees’ intention to leave the company. The conclusion of this study emphasizes that proper management of work stress and workload is an important factor in reducing employee turnover intention. The practical implications of this study may serve as a basis for company management in formulating strategies for workload management, work stress control, and improving employee stability.

Pengaruh Media Sosial, Citra Destinasi dan Fasilitas terhadap Kepuasan Wisatawan di Objek Wisata Geopark Silokek Kabupaten Sijunjung

2026-05-17T20:55:14+08:00

Tourist satisfaction is an important indicator in assessing the success of tourism destination management, including geopark-based tourist attractions. Although social media, destination image, and facilities have been widely studied in the tourism context, research that specifically discusses the influence of these three factors on tourist satisfaction at the Silokek Geopark Tourist Attraction in Sijunjung Regency remains limited. This study aims to analyze the influence of social media, destination image, and facilities on tourist satisfaction at the Silokek Geopark Tourist Attraction in Sijunjung Regency. This study used a quantitative approach with a survey method, involving 90 respondents selected through total sampling. Data were collected through questionnaire distribution and analyzed using regression statistical tests. The results show that social media has a positive and significant effect on tourist satisfaction, with the calculated t-value greater than the t-table value (2.132 > 1.987) and a significance value lower than 0.05 (0.036 < 0.05). Destination image and facilities also have a positive and significant effect on tourist satisfaction, with facilities showing a calculated t-value of 3.488 and a significance value of 0.001. These findings confirm that strengthening social media, destination image, and facilities plays an important role in increasing tourist satisfaction at geopark-based tourism destinations. The implications of this study provide a practical basis for the managers of the Silokek Geopark Tourist Attraction in designing digital promotion strategies, strengthening destination image, and improving the quality of facilities to support tourist satisfaction.

Dampak Sistem Shift Kerja dan Beban Kerja terhadap Keseimbangan Kehidupan Kerja (Work-Life Balance) Perawat di Rumah Sakit Pratama Tapan

2026-05-17T21:11:40+08:00

Although work-life balance has become an important issue in human resource management, studies that specifically discuss the effect of shift work systems and workload on nurses’ work-life balance in regional hospitals remain limited. This study aims to analyze the effect of the shift work system and workload on nurses’ work-life balance at Pratama Tapan Hospital. This study used a quantitative approach with a survey design, involving 59 nurses selected through total sampling. Data were collected using a questionnaire and analyzed using multiple linear regression. The results show that the shift work system has a positive and significant effect on work-life balance. Workload also has a positive and significant effect on work-life balance. This finding contributes to the development of human resource management studies, particularly regarding employee well-being in health institutions. The conclusion of this study emphasizes that a well-regulated shift work system and controlled workload are important factors in improving nurses’ work-life balance. The practical implications of this study indicate the need to improve work scheduling systems and distribute workload more evenly as a hospital management strategy to support nurses’ work-life balance.

Analisis Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah pada Bank Sampah Lansek Manih Nagari Muaro Kabupaten Sijunjung

2026-05-19T08:39:16+08:00

The preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) has received attention in several studies, yet research that specifically discusses its application to community-based waste banks, particularly the Lansek Manih Waste Bank, remains limited. This study aims to analyze the preparation of financial statements based on SAK EMKM at the Lansek Manih Waste Bank in Nagari Muaro, Sijunjung Regency. This study used a qualitative approach with a case study design, involving 12 participants consisting of waste bank managers and customers selected through purposive sampling. Data were collected through interviews, observation, and documentation, and were then analyzed using the interactive analysis model of Miles, Huberman, and Saldaña through the stages of data reduction, data display, and conclusion drawing. The results show that the preparation of financial statements at the Lansek Manih Waste Bank is still carried out simply through the recording of cash inflows and cash outflows, without preparing a statement of financial position, income statement, and notes to the financial statements as regulated in SAK EMKM. This study also found inconsistencies in the recording of customer savings due to a manual recording system that has not yet been structured. The low level of managers’ understanding of accounting standards and the absence of training are the main factors preventing the implementation of SAK EMKM. This finding contributes to the development of signaling theory in the context of financial management transparency in community-based organizations and broadens understanding of the implementation of SAK EMKM in waste banks. The conclusion of this study emphasizes the importance of preparing financial statements that are systematic, accountable, and compliant with standards. The practical implications of this study indicate the need for assistance and training for waste bank managers to improve the quality of financial administration and the transparency of organizational management.

Analisis Penerapan SAK EMKM pada Penyusunan Laporan Keuangan Usaha Mikro Kecil dan Menengah (Studi Kasus pada Toko Zahra Cake Pasaman)

2026-05-19T15:03:36+08:00

The implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) in MSMEs has received attention in several studies, yet research that specifically discusses its application to the preparation of financial statements of culinary MSMEs in Pasaman Regency remains limited. This study aims to analyze the implementation of SAK-EMKM in the preparation of financial statements at Toko Zahra Cake Pasaman, identify the obstacles encountered, and determine the efforts made to overcome barriers to the application of these accounting standards. This study used a qualitative approach with a case study design, involving two main informants, namely the business owner and the financial manager, who were selected through purposive sampling. Data were collected through observation, unstructured interviews, and documentation, and were then analyzed using the interactive analysis technique of Miles and Huberman through the stages of data reduction, data display, and conclusion drawing. The results show that Toko Zahra Cake has not implemented SAK-EMKM optimally because financial recording is still carried out simply and is limited to recording cash receipts and cash disbursements, without preparing a statement of financial position, income statement, and notes to the financial statements in accordance with the standards. The main obstacles to implementing SAK-EMKM include low accounting understanding, limited human resources, lack of training related to SAK-EMKM, and the suboptimal separation of personal and business finances. This finding contributes to the development of signaling theory and broadens understanding of the implementation of SAK-EMKM in culinary MSMEs. The conclusion of this study emphasizes the importance of accounting understanding, separation of business finances, and continuous assistance for MSME actors in improving the quality of financial statements based on SAK-EMKM.

Efektivitas Metode Numbered Head Together dalam Meningkatkan Prestasi Akademik pada Mata Pelajaran Fikih Kelas VIII (Studi Kasus MTs Plus Al Munawwaroh Diwek Jombang)

2026-05-20T08:08:55+08:00

Although cooperative learning has received attention in various Islamic education studies, research specifically discussing the effectiveness of the Numbered Head Together (NHT) method in improving academic achievement in Fiqh at the madrasah tsanawiyah level remains limited. This study aims to describe the implementation of the NHT method and analyze its effectiveness in improving the academic achievement of Grade VIII students in Fiqh. This study used a descriptive qualitative approach with a case study design, involving teachers, the principal, and Grade VIII students of MTs Plus Al Munawwaroh Diwek Jombang as research subjects and informants selected purposively. Data were collected through participant observation, semi-structured interviews, and documentation, and were then analyzed through data reduction, data display, and conclusion drawing with source triangulation validation. The results show that the implementation of the NHT method was effective in accordance with the learning syntax and was able to create an active and interactive learning atmosphere. This method increased student participation from 30–40% to 85–90%, improved conceptual understanding of abstract material such as zakat, and developed soft skills in the form of cooperation and responsibility. The students’ average score increased from 72 to 82, accompanied by a decrease in the number of students requiring remedial instruction to 3–4 students per class. This finding contributes to the development of cooperative learning theory and broadens understanding of learning method innovation in Islamic Religious Education. The conclusion of this study emphasizes that individual accountability, peer tutoring, and positive interdependence play an important role in cooperative-based Fiqh learning. The practical implications of this study indicate that teachers and Islamic educational institutions can adopt the NHT method in a structured manner to improve student participation, conceptual understanding, and academic achievement.

Dampak Pembangunan Irigasi dalam Meningkatkan Pendapatan Petani Padi dalam Perspektif Ekonomi Islam (Studi Kasus Jorong Limo Suku Nagari Sungai Pua)

2026-05-20T08:19:41+08:00

Irrigation development and the increase in rice farmers’ income have received attention in several studies, yet research that specifically discusses the impact of irrigation development on increasing farmers’ income based on differences in water distribution among upstream, middle, and downstream areas from the perspective of Islamic economics remains limited. This study aims to analyze the impact of irrigation development in increasing the income of rice farmers in Jorong Limo Suku, Nagari Sungai Pua, from the perspective of Islamic economics. This study used a qualitative approach with a case study design, involving rice farmers, the jorong head, and irrigation managers selected through purposive sampling. Data were collected through semi-structured interviews, observation, and documentation, and were then analyzed using the interactive analysis model of Miles and Huberman through the stages of data reduction, data display, and conclusion drawing. The results show that irrigation development has had an impact on increasing crop yields and the income of some rice farmers, particularly in upstream and middle areas that have better access to water. However, farmers in downstream areas have not experienced a significant increase in income because water distribution remains uneven. This finding contributes to the development of agricultural development studies and Islamic economics, particularly regarding the principles of equitable distribution of water resources and public welfare. The conclusion of this study emphasizes that equitable water distribution and fair irrigation management are important factors in improving farmers’ welfare sustainably. The practical implications of this study indicate the need to improve irrigation governance by the government and irrigation managers so that water distribution becomes more effective, equitable, and aligned with the principle of justice in Islamic economics.

Analisis Metode Pembelajaran Bahasa Arab dalam Penerapan Kurikulum Berbasis Cinta (KBC)

2026-05-23T19:57:32+08:00

Although the integration of love values in Arabic language learning has received attention in various studies on Islamic education reform, research that specifically discusses the implementation of the Love-Based Curriculum (KBC) in Arabic language learning in pesantren-based madrasahs remains limited. This study aims to analyze the Arabic language learning methods applied at MA Mu’allimat Nahdlatul Wathan Diniyah Islamiyah Pancor within the KBC framework. This study employed a qualitative approach with a descriptive case study design, involving one Arabic language teacher and Grade XI Religious Studies students selected through purposive sampling. Data were collected through participatory observation, in-depth interviews, field notes, and document analysis and were then analyzed using the Miles and Huberman interactive model. The results showed that the teacher applied a combination of audiolingual, question-and-answer, halaqoh, and talaqqi methods that were effective in overcoming students’ initial barriers, particularly shyness and low learning motivation. Students’ emotional aspects received special attention through the provision of appreciation, deep talk, and individual mentoring. The conclusion of this study affirms that the integration of KBC in Arabic language learning can create a supportive affective climate and encourage positive changes in students’ attitudes. These findings provide a theoretical contribution to the development of humanistic pedagogy in Islamic education and practical implications for madrasah teachers in designing love-based Arabic language learning. This study also opens opportunities for further research on the long-term impact of KBC on students’ character and Arabic language competence.

The Role of Cognitive Behavior Therapy in Intervention Management to Overcome Social Pathology in Commercial Sex Workers

2026-05-24T10:11:27+08:00

This study analyzes the role of Cognitive Behavioral Therapy (CBT) in intervention management for female commercial sex workers (CSWs), with emphasis on cognitive mechanisms, behavioral change processes, and integration with socioeconomic support. The study focused on AR, a 30-year-old CSW in Palangka Raya who participated in CBT-based counseling involving cognitive restructuring, behavioral experiments, emotion-regulation training, and basic vocational-skills tasks. Data were collected through semi-structured interviews, participant and non-participant observation, and counseling documentation, then analyzed thematically using data triangulation and reflexivity to strengthen credibility. The findings indicate that addressing core maladaptive beliefs reduced shame, hopelessness, and nihilistic schemas, while behavioral tasks, including job interview simulations, resume building, and graded social exposure, provided experiential evidence of alternative livelihoods and increased self-efficacy. Emotion-management techniques also improved impulse control and reduced reactive decision-making associated with economic stress. However, dysfunctional family contexts, stigma, and economic pressures limited the sustainability of intervention outcomes. The results further show that CBT outcomes improved when combined with family psychoeducation, social support linkages, and referrals to vocational and economic-assistance services. The study concludes that modular CBT integrating cognitive restructuring, behavioral activation, life-skills development, and socioeconomic support offers a promising intervention model for CSW populations, although the single-case design limits generalizability and causal inference. This study contributes to counseling and social intervention literature by providing process-based insights into how CBT may support psychological, behavioral, and socioeconomic change among vulnerable women, while highlighting the need for larger, controlled, culturally adapted studies with long-term monitoring.

Implementasi Gemini AI dalam Pembelajaran Maharah Kalam di Lembaga Kursus Bahasa Arab

2026-05-25T15:15:26+08:00

Although artificial intelligence in language learning has received attention in various studies, research that specifically discusses the implementation of Gemini AI in Arabic language learning, particularly in the development of oral communication skills in nonformal course institutions, remains limited. This study aims to explore the implementation of Gemini AI-based AI-Based Arabic Learning in improving Arabic oral communication skills and to formulate a conceptual model of artificial intelligence-based Arabic language learning in the context of nonformal education. This study employed a qualitative approach with a descriptive case study design. The research informants consisted of seven individuals selected through purposive sampling. Data were collected through semi-structured interviews, observation, and documentation and were then analyzed using the Miles and Huberman interactive analysis model through the stages of data reduction, data presentation, and thematic conclusion drawing. The results showed that the implementation of Gemini AI was able to create more interactive, flexible, and communicative Arabic language learning through voice interaction, speech recognition, and automatic feedback features. The use of artificial intelligence also helped increase students’ speaking confidence, learning motivation, intensity of communication practice, and self-regulated learning. In addition, this study produced a conceptual model of AI-Based Arabic Learning that includes communicative learning based on voice interaction, an automatic feedback system, flexible learning based on personal devices, the integration of artificial intelligence with face-to-face learning, and adaptive learning according to students’ abilities. These findings contribute to the development of Artificial Intelligence in Education (AIEd) studies, particularly in oral communication-based Arabic language learning, and broaden understanding of the implementation of generative artificial intelligence in nonformal educational institutions. The conclusion of this study affirms the importance of artificial intelligence as a pedagogical assistant in creating communicative, adaptive, and learner-centered Arabic language learning. The implications of this study include theoretical contributions to the development of artificial intelligence-based language learning literature and practical implications for Arabic language education institutions in designing more flexible, personal, and interactive learning systems. This study also opens opportunities for further research on adaptive AI learning, multimodal artificial intelligence, and testing the effectiveness of Gemini AI in Arabic language learning through quantitative or mixed-methods approaches.

Analisis Literasi Dasar terhadap Keterampilan Membaca dan Menulis Peserta Didik Kelas II SD

2026-05-25T15:24:14+08:00

Low reading and writing literacy skills among early-grade elementary school students remain an important problem in the learning process. This study aims to analyze the condition of basic literacy in relation to the reading and writing skills of second-grade students at SD Negeri Kembang Pacitan. This study employed a qualitative approach with a case study design. The research subjects consisted of 13 second-grade students. Data were collected through observation, semi-structured interviews, and documentation and were then analyzed using the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The results showed that most students still experienced difficulties in beginning reading and writing. In reading skills, the majority of students were in the less fluent category, whereas in writing skills the majority were in the adequate category. The difficulties identified included letter recognition, reading fluency, the use of capital letters, spelling, and handwriting neatness. Factors influencing students’ literacy skills included low reading interest, lack of parental assistance, limited reading materials, and learning that remained conventional. The conclusion of this study affirms that the reading and writing literacy skills of second-grade students still need to be improved through more innovative learning strategies and support from the family environment. The implications of this study provide a basis for teachers and schools in developing more effective literacy programs to improve elementary school students’ reading and writing skills.

Pengaruh Penerapan Green Accounting dan Ukuran Perusahaan terhadap Kinerja Keuangan (Studi pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) Periode Tahun 2021-2024)

2026-05-25T19:23:12+08:00

Although studies on green accounting and firm size have been widely conducted, research that specifically examines the influence of both on the financial performance of companies listed on the Jakarta Islamic Index in the most recent period still needs to be expanded. This study aims to analyze the influence of green accounting implementation and firm size on the financial performance of companies listed on the Jakarta Islamic Index for the 2021–2024 period. This study used a quantitative approach with a causal design based on panel data. The sample consisted of 17 companies selected through purposive sampling, resulting in 68 observational data. Data were collected through documentation of companies’ annual reports and financial statements and were then analyzed using panel data regression with the assistance of EViews 13. The green accounting variable was measured using a dummy variable, firm size was measured using the natural logarithm of total assets, while financial performance was measured using Return on Assets (ROA). The results showed that green accounting had no significant effect on financial performance. Firm size also had no significant effect on financial performance. Simultaneously, green accounting and firm size had no significant effect on financial performance. These findings indicate that environmental accounting disclosure and the magnitude of company assets are not yet sufficiently strong in explaining changes in the financial performance of companies listed on the Jakarta Islamic Index. The conclusion of this study confirms that corporate financial performance is not always determined by green accounting implementation and asset scale, thereby providing empirical contributions to the development of studies on environmental accounting and corporate finance based on Islamic indices.

Analisis Implementasi Marketing Public Relations (MPR) dalam Upaya Meningkatkan Penjualan Produk Tabungan Batara IB pada BTN KCPS Bukittinggi

2026-05-26T20:05:55+08:00

The suboptimal implementation of Marketing Public Relations (MPR) at BTN KCPS Bukittinggi, marked by limited human resources, insufficient use of social media, and low public understanding of Islamic banking products, has affected fluctuations in sales of the Tabungan Batara iB product amid increasing competition among financial institutions. This study aims to analyze the implementation of Marketing Public Relations through various MPR activities in increasing sales of the Tabungan Batara iB product at BTN KCPS Bukittinggi. This study used a qualitative approach with data collection techniques through observation, interviews, and documentation. The research informants consisted of the management and employees of BTN KCPS Bukittinggi as well as several customers. The data were analyzed using the Miles and Huberman interactive model, which includes data reduction, data display, and conclusion drawing. The results showed that the implementation of Marketing Public Relations at BTN KCPS Bukittinggi had been carried out through several activities, namely publications, events, sponsorship, community service, and identity media. However, its implementation was not yet fully optimal because it still faced obstacles in the form of limited human resources specifically handling MPR, insufficient use of social media, and low public understanding of Islamic banking products. The conclusion of this study affirms that MPR optimization is needed to strengthen marketing communication, improve public understanding, and support sales of the Tabungan Batara iB product. These findings provide practical implications for BTN KCPS Bukittinggi in strengthening public relations-based marketing communication strategies, particularly through increasing human resource capacity and using social media more effectively.

Analisis Upaya Petani dalam Meningkatkan Produktivitas Kelapa Sawit Berdasarkan Perspektif Bisnis Syariah di Nagari Kamang Baru

2026-05-27T14:45:20+08:00

Oil palm productivity has received attention in various studies, yet studies specifically discussing independent smallholders’ efforts to increase oil palm productivity from the perspective of sharia business remain limited. This study aims to analyze oil palm farmers’ efforts to increase productivity, identify the obstacles they face, and analyze farmers’ strategies for overcoming these obstacles based on the perspective of sharia business in Nagari Kamang Baru. This study used a qualitative approach with a case study design, involving independent oil palm farmers and farm laborers selected through purposive sampling. Data were collected through in-depth interviews, field observations, and documentation, then analyzed using the interactive analysis model of Miles, Huberman, and Saldaña through the stages of data reduction, data presentation, and conclusion drawing. The results show that efforts to increase productivity were carried out through land fertilization before planting, the use of superior seedlings, regular fertilization, plantation maintenance, and oil palm replanting. The main obstacles faced by farmers included environmental factors, seedling quality, labor availability, limited capital, and farm business management. In addition, cooperative practices among farmers, mutual assistance in the harvesting process, and efforts to maintain the sustainability of farm businesses reflect the application of sharia business values in oil palm agricultural management. This study contributes to the development of sharia agribusiness studies and expands understanding of the relationship between agricultural productivity and the application of sharia business principles in oil palm farm management. The implications of this study emphasize the importance of strengthening farmers’ capacity, sharia value-based cooperation, and sustainable farm business governance in increasing oil palm productivity.

Pengaruh Agresivitas Pajak terhadap Nilai Perusahaan dengan Ukuran Perusahaan Variabel Kontrol pada Sektor Consumer Goods yang Terdaftar di BEI Tahun 2021-2024

2026-05-27T15:11:10+08:00

Tax aggressiveness and firm value have received attention in various studies, yet studies specifically discussing the effect of tax aggressiveness on firm value with company size as a control variable in consumer goods sector companies during the post-COVID-19 pandemic period remain limited. This study aims to analyze the effect of tax aggressiveness on firm value with company size as a control variable in consumer goods sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. This study used a quantitative approach with an explanatory research design. The research sample consisted of 76 observational data points from consumer goods sector companies selected using purposive sampling based on specific criteria. The data were obtained through documentation of companies’ annual financial reports and analyzed using multiple linear regression with the assistance of SPSS. The results show that tax aggressiveness has a positive and significant effect on firm value, with a calculated t-value of 7.102 and a significance level of 0.000 < 0.05. The regression coefficient of 0.643 indicates that an increase in tax aggressiveness is followed by an increase in firm value. Meanwhile, company size does not have a significant effect on firm value, with a significance value of 0.374 > 0.05. The Adjusted R Square value of 0.394 indicates that tax aggressiveness and company size are able to explain 39.4% of the variation in firm value. These findings contribute to the development of signalling theory and agency theory in explaining the relationship between tax aggressiveness and firm value. The conclusion of this study affirms the importance of corporate tax management strategies in increasing firm value, accompanied by effective tax supervision. The implications of this study include a theoretical contribution to enriching the tax accounting literature and practical implications for companies, investors, and the government in making decisions related to corporate tax policy.

Pengaruh Persepsi Manfaat, Kemudahan, Kepercayaan, dan Keamanan terhadap Keputusan Penggunaan Byond by BSI pada Dosen UIN STS Jambi

2026-05-28T14:43:09+08:00

Various systemic and psychological factors influence the adoption and increased use of mobile banking services in the university environment. This study aims to investigate the influence of perceived usefulness, perceived ease of use, perceived trust, and perceived security on the use of Byond by BSI among lecturers at UIN STS Jambi. This study used a descriptive quantitative approach involving lecturers at UIN STS Jambi as respondents. Data were collected through a Likert-scale questionnaire distributed to lecturers who participated in the study. Data were analyzed through validity and reliability tests, R-square evaluation, and hypothesis testing using the bootstrapping technique with the assistance of SmartPLS 4.1.1.6 software. The results show that perceived usefulness has a positive and significant effect on the decision to use Byond by BSI. Meanwhile, perceived ease of use, trust, and security showed positive but insignificant effects on the decision to use Byond by BSI. These findings indicate that the use of Byond by BSI among lecturers at UIN STS Jambi is more strongly influenced by perceived usefulness, whereas ease of use, trust, and security have not yet become significant determining factors. This condition is related to the use of Byond by BSI, which largely functions as a payroll account and has not yet fully become the main account for transactions. This study contributes to the development of research on the adoption of Islamic mobile banking services and provides practical implications for Bank Syariah Indonesia in improving the quality, reliability, and utility value of Byond by BSI.

Manajemen RKAS dan Efektivitas Program Sekolah: Studi di SDN Babatan 1 Surabaya

2026-06-02T16:40:58+08:00

Although the management of the School Activity and Budget Plan (RKAS) has received attention in various previous studies, research specifically discussing the effectiveness of RKAS management in supporting school programs at the elementary school level remains limited. This study aims to analyze RKAS management in improving the effectiveness of school programs at SDN Babatan 1 Surabaya. This study used a qualitative approach with a case study design. The research informants included the principal, school treasurer, and teachers involved in the preparation and implementation of RKAS. Data were collected through interviews, observation, and documentation, and were then analyzed using an interactive data analysis model comprising data reduction, data display, and conclusion drawing. The results showed that RKAS management at SDN Babatan 1 Surabaya was implemented through the stages of planning, organizing, implementation, and evaluation in a participatory manner by involving various school elements. The implementation of RKAS was considered fairly effective in supporting the implementation of school programs, although it still faced constraints in the form of budget limitations and the need to adjust program priorities. These findings contribute to the development of studies on educational financing management and expand understanding of the importance of transparent, accountable, and participatory RKAS management in improving the quality of school programs. The conclusion of this study affirms that planned and participatory RKAS management plays an important role in supporting the effectiveness of school program implementation. The implications of this study include practical contributions for schools in strengthening effective and efficient financial governance, while also opening opportunities for further research on the digitalization of RKAS management in elementary education institutions.

Analisis Strategi Pemasaran dalam Meningkatkan Pendapatan Usaha Peternakan Ayam Petelur Ibu Anis di Nagari Guguak Kabupaten Padang Pariaman

2026-06-01T06:19:59+08:00

Marketing strategies play an important role in increasing the income of laying hen farming businesses, especially small-scale family-managed businesses in rural areas. Although this topic has been examined in various previous studies, research specifically discussing marketing strategies for small-scale family-based laying hen farming businesses remains limited. This study aims to analyze marketing strategies in increasing the income of the laying hen farming business owned by Mrs. Anis in Nagari Guguak, Padang Pariaman Regency. This study used a qualitative approach with a case study design. The research participants consisted of the business owner, customers, and relevant stakeholders selected through purposive sampling. Data were collected through observation, semi-structured interviews, and documentation, and were then analyzed using the Miles, Huberman, and Saldaña model through the stages of data reduction, data display, and conclusion drawing. The results showed that the marketing strategies implemented were still simple and conventional, involving direct marketing, communication through WhatsApp, and the strengthening of social relationships with regular customers. The supporting factors for marketing included good egg quality, customer loyalty, and trust-based relationships with consumers. Meanwhile, the inhibiting factors included limited business capital, suboptimal use of digital media, fluctuations in animal feed prices, and limited egg production. These findings contribute to the development of studies on marketing strategies and relationship marketing in the context of MSME-based laying hen farming businesses. The conclusion of this study affirms that strengthening digital marketing strategies, improving service quality, and maintaining customer relationships play an important role in supporting increased income for laying hen farming businesses.

Pengaruh Rasio Keuangan terhadap Prediksi Financial Distress dengan Model Grover, Ohlson, dan Zavgren pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2020-2024

2026-06-01T06:41:58+08:00

Financial distress is an important concern in financial studies because it can be used as an early indicator of a company’s potential bankruptcy. However, studies that specifically compare the effects of financial ratios on financial distress prediction using the Grover, Ohlson, and Zavgren models in pharmaceutical companies in Indonesia remain limited. This study aims to analyze the effects of Return on Assets (ROA), Current Ratio (CR), Debt to Asset Ratio (DAR), and Total Asset Turnover (TATO) on financial distress prediction in pharmaceutical companies listed on the Indonesia Stock Exchange for the 2020–2024 period. This study used a quantitative approach with a causal design. The research sample consisted of 10 pharmaceutical companies selected through purposive sampling. Data were obtained from companies’ annual financial statements through the documentation method and analyzed using multiple linear regression with the assistance of EViews 13. The results showed that ROA and TATO had significant effects on financial distress prediction in the Grover, Ohlson, and Zavgren models. CR had a significant effect in the Grover and Zavgren models but was not significant in the Ohlson model, whereas DAR had a significant effect only in the Grover model. Simultaneously, ROA, CR, DAR, and TATO had significant effects on financial distress prediction in all three models. In addition, the Grover and Zavgren models demonstrated higher predictive ability than the Ohlson model. These findings contribute to the development of Agency Theory and Signaling Theory in explaining the relationship between financial ratios and financial distress. The practical implications of this study can serve as a basis for consideration by investors, creditors, company management, and regulators in identifying financial distress risk at an earlier stage.

Stabilitas dan Ketergantungan: Dinamika Pengelolaan RKAS di SMP Katolik Angelus Custos II

2026-06-01T16:17:46+08:00

Although the management of the School Activity and Budget Plan (RKAS) has received attention in various previous studies, research specifically discussing the dynamics of RKAS management in private schools with high dependence on student funds, suboptimal stakeholder involvement, and limited alternative funding sources remains limited. This study aims to analyze RKAS management, identify its strengths and weaknesses, and formulate recommendations for more transparent, participatory, and sustainable school financial management. This study used a qualitative approach with a descriptive design. The research informant was the school treasurer, who was selected through purposive sampling. Data were collected through interviews, observation, and documentation studies, and were then analyzed using the Miles and Huberman model through the stages of data reduction, data display, and conclusion drawing. The results showed that RKAS management had been carried out systematically through the stages of budget planning, implementation, supervision, and evaluation. The research findings also showed transparency, accountability, clear task distribution, and the implementation of internal and external audits. However, the school still faced challenges in the form of dependence on student funds, suboptimal stakeholder involvement, and limited alternative funding sources. These findings contribute to the development of studies on educational financial management and expand understanding of RKAS management in private schools. The conclusion of this study affirms that transparency, stakeholder participation, funding diversification, and collaborative leadership are important factors in maintaining the sustainability of RKAS management. The implications of this study include theoretical contributions to the development of literature on educational financial management and practical implications for schools in strengthening more effective, transparent, and sustainable RKAS management.

Pengaruh Profitabilitas dan Sales Growth terhadap Tax Avoidance pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024

2026-06-02T06:11:12+08:00

Tax avoidance is one of the important issues in taxation studies because it has the potential to reduce state revenue even though it is carried out within the applicable legal framework. Although the factors affecting tax avoidance have been widely studied, studies that specifically discuss the effect of profitability and sales growth on tax avoidance in property and real estate companies during the post-pandemic economic recovery period remain limited. This study aims to analyze the effect of profitability and sales growth on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange for the 2020–2024 period. This study used a quantitative approach with an explanatory design. The research sample consisted of property and real estate companies selected using a purposive sampling technique based on certain criteria during the observation period. The research data consisted of secondary data obtained from companies’ annual financial reports and were collected through the documentation method. Data analysis was conducted using multiple linear regression with the assistance of statistical software. The results show that profitability, proxied by Return on Assets (ROA), has a significant effect on tax avoidance, whereas sales growth has no significant effect on tax avoidance. However, profitability and sales growth simultaneously have a significant effect on tax avoidance. These findings provide empirical support for Agency Theory in explaining the relationship between corporate financial performance and tax avoidance practices. The conclusion of the study affirms that profitability is a more dominant factor in explaining the tendency toward tax avoidance than sales growth in property and real estate companies. The implications of this study include theoretical contributions to the development of taxation literature, as well as practical implications for companies, investors, and tax authorities in understanding the financial factors that influence tax avoidance practices.

Pengembangan Media Video Animasi pada Mata Pelajaran IPAS Bab 5 Topik C Kelas V di Sekolah Dasar Negeri 24 Pontianak Kota

2026-06-02T08:45:43+08:00

Although animated video-based learning media have received attention in various previous studies, studies that specifically discuss their development in IPAS learning for Chapter 5, Topic C, for Grade V elementary school students based on the Kurikulum Merdeka remain limited. This study aims to produce learning media in the form of animated videos that can be used in the IPAS learning process for Grade V elementary school students. This study used a research and development approach with a product development design, involving 25 Grade V students of SDN 24 Pontianak Kota selected through informant selection. Data were collected through observation and validation, then analyzed using content analysis. The results show that the developed animated video-based learning media were considered feasible for use in IPAS learning. These findings contribute to the development of visual-interactive learning media and broaden understanding of the use of animated videos in supporting IPAS learning in elementary schools. The conclusion of the study affirms that animated videos are relevant as learning media that can support the delivery of material in a more engaging manner and in accordance with the needs of Grade V elementary school students. The implications of this study include theoretical contributions to the development of literature on animated video-based learning media, as well as practical implications for educators in improving the quality of IPAS learning based on the Kurikulum Merdeka. This study also opens opportunities for further research on the effectiveness of animated videos in IPAS learning at the elementary school level.

Manajemen RKAS di SMA Negeri 13 Surabaya: Kajian Perencanaan, Pengorganisasian, Pelaksanaan, dan Evaluasi

2026-06-02T17:43:27+08:00

School financial management plays an important role in supporting the achievement of educational goals and improving the quality of learning. Although studies on school financial management have been widely conducted, research that specifically discusses the implementation of School Activity and Budget Plan (RKAS) management based on the POAC management functions in public senior high schools remains limited. This study aims to analyze RKAS management at SMA Negeri 13 Surabaya in terms of planning, organizing, implementation, and evaluation aspects. This study used a qualitative approach with a descriptive case study design. The research informants consisted of the principal, the vice principal for public relations, and the school treasurer, who were selected through purposive sampling. Data were collected through observation, in-depth interviews, and documentation, then analyzed through data reduction, data display, and conclusion drawing. The results show that RKAS management at SMA Negeri 13 Surabaya has systematically applied the POAC management functions. Planning is carried out participatively by involving various parties in the school, organizing is implemented through clear task division and coordination across fields, RKAS implementation is supported by the use of the ARKAS digital system and directed toward improving the quality of learning, while supervision and evaluation are conducted through internal and external monitoring mechanisms. However, RKAS management still faces obstacles in the form of differences in determining program priorities, limited human resources, and administrative burdens in financial reporting. The conclusion of the study affirms that the application of the POAC management functions plays an important role in strengthening systematic, accountable, and learning-quality-oriented RKAS governance. The implications of this study provide theoretical contributions to the development of educational financial management studies, as well as practical implications for schools in strengthening coordination, transparency, and participatory evaluation to improve the effectiveness of RKAS management.

Strategi Pengembangan Warung Madura dalam Meningkatkan Pendapatan di Kecamatan Jombang

2026-06-02T19:10:40+08:00

Although microenterprise development strategies have been widely studied, research that specifically discusses the development of Warung Madura in increasing income from the perspective of Islamic economics remains limited. This study aims to analyze the business development strategies of Warung Madura in Jombang Subdistrict and their role in increasing income. This study used a qualitative approach with a case study design, involving four Warung Madura owners selected through purposive sampling. Data were collected through interviews, observation, and documentation, then analyzed using the interactive model of Miles and Huberman. The results show that business development strategies were carried out through simple planning, endeavor, family deliberation, and business evaluation by maintaining product availability, extending operating hours, providing good service, and implementing simple financial recording. These strategies played a role in increasing income through rapid inventory turnover and the ability of Warung Madura to meet the daily needs of the community. The conclusion of the study affirms that product availability, reasonable prices, service quality, and family-based management are important factors in increasing business income ethically and sustainably. The implications of this study provide theoretical contributions to the development of Islamic economics literature, particularly in the study of microenterprises based on family values and business ethics, as well as practical implications for Warung Madura owners in strengthening business management strategies. This study also opens opportunities for further research on financial management, business legality, and digital adaptation of Warung Madura.

Challenges of Implementing Assessment in Islamic Education (PAI) Learning in Madrasah Ibtidaiyah: Policy and Practice Analysis

2026-06-02T19:22:30+08:00

Assessment in Islamic Education at the elementary madrasah level requires a holistic approach that captures not only students’ cognitive achievement but also their affective and psychomotor development. This study analyzes the challenges of assessing Islamic Education (Pendidikan Agama Islam/PAI) learning at Madrasah Ibtidaiyah and proposes practical strategies to strengthen holistic evaluation. A qualitative descriptive design based on library research was employed, using secondary data from journal articles, books, and policy documents. Data were collected through document review and analyzed through evidence synthesis and triangulation across sources to examine assessment practices in the cognitive, affective, and psychomotor domains. The findings indicate a persistent imbalance in PAI assessment, with teachers tending to prioritize cognitive and written assessments because they are easier to administer, while affective and psychomotor dimensions remain under-assessed despite their central role in shaping students’ religious character. The main barriers include limited teacher competence in authentic assessment, insufficient practical instruments and rubrics, limited time for sustained observation, heavy administrative workloads, variable institutional support, cultural resistance, and gaps in policy guidance. The study recommends sustained practice-oriented teacher training and mentoring, the development of simple and context-sensitive affective and psychomotor rubrics, the use of portfolio-based assessment models, timetable adjustments to support routine observation, and low-cost technology such as mobile applications and video portfolios to streamline documentation. Policy support is also needed through exemplar instruments, quality-oriented monitoring, and implementation incentives. This study contributes to Islamic education assessment discourse by emphasizing that valid and meaningful PAI evaluation must reflect students’ moral and spiritual development as well as academic learning.

Pengaruh Pendapatan dan Ketahanan Ekonomi terhadap Tingkat Stres Petani Jagung Perempuan di Dusun Tanete Jeneponto

2026-06-03T07:42:36+08:00

The high economic pressure experienced by women corn farmers in Tanete Hamlet, Jeneponto Regency, has the potential to affect stress levels in household life and agricultural activities. This study aims to analyze the effect of income and economic resilience on the stress levels of women corn farmers. This study used a quantitative approach with a cross-sectional survey design. The research sample consisted of 30 respondents selected using a purposive sampling technique. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression with the assistance of the JASP application. The results show that economic resilience has a negative and significant effect on stress levels, whereas income does not have a partially significant effect. Simultaneously, income and economic resilience have a significant effect on stress levels. The conclusion of the study affirms that household economic resilience is an important factor in reducing the stress levels of women corn farmers. The implications of this study provide theoretical contributions to the development of studies on household economics and the welfare of women farmers, as well as practical implications for village governments, community empowerment institutions, and relevant stakeholders in designing economic empowerment and social support programs for women farmers.

Analisis Risiko Pembiayaan pada Produk Cicil Emas di BSI KFF Jember Politeknik Negeri

2026-06-04T08:31:19+08:00

The Cicil Emas product is one of the investment financing products offered by Bank Syariah Indonesia (BSI) and is popular among the public because it facilitates gold ownership through an installment mechanism in accordance with sharia principles. However, the increasing public interest in this product is also accompanied by various risks that need to be managed effectively so that financing quality can be maintained. This study aims to analyze financing risks in the Cicil Emas product and the implementation of risk management carried out by BSI KFF Jember Politeknik Negeri in managing these risks. This study used a qualitative method with a descriptive approach. Data were obtained through observation, interviews, and documentation, with primary data sources from the bank and secondary data from books, journals, company documents, and other supporting sources. Data were analyzed using the interactive model of Miles and Huberman, which includes data collection, data reduction, data display, and conclusion drawing. The results show that the main risks in the Cicil Emas product include financing risk, market risk, and operational risk. To manage these risks, BSI KFF Jember Politeknik Negeri implements risk management through the stages of risk identification, measurement, monitoring, and control in accordance with applicable regulations. Risk management implementation is carried out through 5C analysis, periodic financing monitoring, determination of the Loan to Value (LTV) ratio, customer education, and improvement of human resource competence. The conclusion of the study affirms that the implementation of risk management in the Cicil Emas product plays an important role in maintaining financing quality and minimizing potential risks that may affect financing performance. The implications of this study provide practical contributions for Islamic banking institutions in strengthening investment financing risk governance based on murabahah in a more measurable, prudent, and sustainable manner.

Pengaruh Lingkungan Keluarga dan Lingkungan Sosial terhadap Manajemen Keuangan Generasi Sandwich

2026-06-04T08:51:07+08:00

The increasing phenomenon of the sandwich generation has become an important issue because this group faces financial responsibilities toward two generations simultaneously, thereby requiring good financial management skills. This study aims to analyze the influence of family environment and social environment on the financial management of the sandwich generation in Makassar City. This study used a quantitative approach with an explanatory survey design. Data were collected through the distribution of questionnaires to 150 respondents selected using a purposive sampling technique. Data analysis was conducted using the JASP application through validity testing, reliability testing, descriptive analysis, and multiple linear regression. The results show that family environment and social environment have a positive and significant influence on the financial management of the sandwich generation. Family environment is the most dominant variable, with a β coefficient value of 0.633, whereas social environment has a β value of 0.445. The coefficient of determination (R²) of 0.577 indicates that 57.7% of the variation in financial management can be explained by family environment and social environment. The conclusion of the study affirms that family environment and social environment play an important role in shaping the financial management behavior of the sandwich generation. The implications of this study provide theoretical contributions to the development of financial behavior studies, as well as practical implications for families, government, and financial institutions in improving financial literacy and financial management among the productive-age population.

Optimizing Infrastructure Management as an Effort to Improve Educational Quality at MTS. Mathalibul Huda Mlonggo

2026-06-05T06:44:23+08:00

Infrastructure management is a critical component of educational quality improvement, particularly in madrasah settings where learning effectiveness depends on the availability, usability, and sustainability of educational facilities. This study aims to analyze the optimization of infrastructure management as an effort to improve educational quality at MTs. Mathalibul Huda Mlonggo. The research focuses on infrastructure planning and procurement, the utilization and maintenance of educational facilities, and the contribution of infrastructure management to improving the quality of madrasah education. A qualitative approach with a case study design was employed. Data were collected through observation, in-depth interviews, and documentation involving the head of the madrasah, the vice principal for infrastructure, teachers, educational staff, students, and the madrasah committee. Data were analyzed using the Miles, Huberman, and Saldaña model, consisting of data condensation, data display, and data verification. The findings show that infrastructure management optimization is implemented through needs-based facility planning and procurement, sustainable utilization and maintenance of educational facilities, and management practices oriented toward learning effectiveness. The implementation of infrastructure management contributes to improving the quality of the learning process, the comfort of the learning environment, student motivation, educational service quality, and public trust in the madrasah. This study concludes that systematic and participatory infrastructure management can serve as an effective strategy for sustainably improving the quality of madrasah education. The study contributes to educational management practice by emphasizing the strategic role of facility governance in strengthening institutional quality, learning effectiveness, and community confidence.

Pengaruh Big 4 Auditor Utilization, Audit Committee, dan Capital Intensity terhadap Tax Aggressiveness

2026-06-05T19:41:38+08:00

Although tax aggressiveness has been widely examined in the taxation and corporate governance literature, research findings on the effects of Big 4 Auditor Utilization, Audit Committee, and Capital Intensity on Tax Aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange remain inconsistent. This study aims to analyze the effects of Big 4 Auditor Utilization, Audit Committee, and Capital Intensity on Tax Aggressiveness in manufacturing sector companies listed on the IDX during the 2021–2024 period. This study used a causal quantitative approach with a population consisting of manufacturing sector companies listed on the IDX during the study period. The sample was determined using purposive sampling, resulting in 58 companies with a total of 232 observation data. The data were analyzed using multiple linear regression for panel data with the Fixed Effect Model (FEM) selected, accompanied by classical assumption tests and hypothesis testing using EViews 12 software. The results showed that Audit Committee had a significant negative effect on Tax Aggressiveness, whereas Capital Intensity had a significant positive effect on Tax Aggressiveness. Meanwhile, Big 4 Auditor Utilization had a positive but insignificant effect on Tax Aggressiveness. These findings contribute to the development of the literature on the determinants of tax aggressiveness, particularly in the context of manufacturing companies in Indonesia. Practically, the results of this study may serve as a consideration for management and regulators in strengthening corporate governance mechanisms and formulating more accountable tax strategies.

Tinjauan Teori POAC terhadap Perencanaan Siswa dalam Upaya Stabilitas Mutu Lulusan di SMAN 2 Pekalongan

2026-06-06T10:57:05+08:00

Student planning is an important aspect in maintaining the stability of graduate quality, yet studies that specifically discuss the application of the POAC management functions in student planning for quality stability remain limited. This study aims to analyze the application of the POAC management functions, which include planning, organizing, implementation, and controlling, in the student planning process. This study used a qualitative approach with an interview design, involving two informants selected through an informant selection technique. Data were collected through interviews and analyzed using content analysis techniques. The results showed that strategic student affairs planning was carried out in a structured manner through annual work meetings based on evaluations of previous graduates and government regulations. The school established graduate quality parameters focusing on academic score standards and designed a double-track program that had not yet been implemented to improve students’ work readiness. In addition, the potential of new students was mapped using the RIASEC model to ensure appropriate major placement. Quality stability was also maintained through a clear division of tasks among the school team, moral development, regular monitoring, and routine evaluation every semester. The conclusion of this study affirms that the structured integration of the POAC management functions plays an important role in supporting the stability of graduate quality. These findings contribute to the development of the literature on quality-based student management and provide practical implications for educational institutions in designing curriculum enrichment programs and building a synergistic distribution of roles within the school team.

Penerapan Model Project-Based Learning Berbantuan Komik Digital terhadap Kreativitas Siswa dalam Mengapresiasi Cerita Anak Kelas V Sekolah Dasar

2026-06-08T20:22:09+08:00

Students’ low ability to appreciate children’s stories, particularly in understanding intrinsic elements such as characters, plot, setting, and moral message, as well as their low creativity in expressing story comprehension, constitutes an important problem in Indonesian language learning in elementary schools. This condition is influenced by learning that remains teacher-centered and the lack of use of engaging media. This study aims to improve creativity and the ability to appreciate children’s stories through the implementation of the Project-Based Learning (PjBL) model assisted by digital comic media among Grade V students at SD Negeri 091641 Bandar Tinggi. This study used the Classroom Action Research (CAR) method, which was implemented in two cycles, with each cycle including the stages of planning, implementation, observation, and reflection. The research subjects consisted of 27 students. Data were collected through observation, tests, and documentation using instruments in the form of observation sheets and assessment rubrics for creativity and understanding of the intrinsic elements of stories. The results showed a significant improvement from the pre-cycle to Cycle II. In the pre-cycle, students in the high creativity category reached only 33.33%, whereas those in the low category reached 37.03%. In Cycle I, the high creativity category increased to 68.18%, and in Cycle II it reached 81.48%, with no students in the low category. The ability to understand the intrinsic elements of stories also improved, as reflected in students’ ability to identify characters, understand the plot sequentially, recognize the setting completely, and find the moral message in their own words. The use of digital comics as a learning stimulus helped students understand stories in a visual, engaging, and meaningful way. The conclusion of this study affirms that the implementation of PjBL assisted by digital comics can improve creativity and the ability to appreciate children’s stories. The implications of this study indicate that project-based learning with digital comic media provides space for students to be actively involved, think creatively, collaborate, and express ideas and imagination through real works in the form of scrapbooks and dioramas.

Pengaruh Kualitas Pelayanan dan Harga terhadap Keputusan Pembelian Air Minum Isi Ulang pada Depot Rakha Kabupaten Muaro Jambi

2026-06-09T17:11:47+08:00

Refill drinking water purchasing decisions are influenced by various factors, particularly service quality and price, but studies that specifically position Depot Rakha in Muaro Jambi Regency as the research object with local consumer characteristics remain limited. This study aims to analyze the effect of service quality and price on purchasing decisions for refill drinking water at Depot Rakha in Muaro Jambi Regency. This study used a quantitative approach with a causal survey design. The research sample consisted of 96 respondents selected using convenience sampling. Data were collected through questionnaires, then analyzed using validity testing, reliability testing, classical assumption testing, multiple linear regression, t-tests, and F-tests. The results showed that service quality had a positive and significant effect on purchasing decisions, with a calculated t-value of 7.372 > table t-value of 1.985 and a significance value of 0.000 < 0.05. Price also had a positive and significant effect on purchasing decisions, with a calculated t-value of 6.398 > table t-value of 1.985 and a significance value of 0.000 < 0.05. Simultaneously, service quality and price had a significant effect on purchasing decisions, with a calculated F-value of 51.687 > table F-value of 3.09. The conclusion of this study affirms that improving service quality and setting competitive prices play an important role in encouraging consumers’ purchasing decisions for refill drinking water. The implications of this study provide practical input for the management of Depot Rakha in strengthening service strategies and pricing policies to sustainably increase consumer loyalty and purchasing decisions.

Pengaruh Persepsi Social Character AI terhadap Pengungkapan Pribadi (Analisis pada Generasi Z di Indonesia)

2026-06-12T07:34:16+08:00

Although human interaction with Artificial Intelligence (AI) has received attention in various studies, research that specifically examines the influence of perceived social presence of Character AI on self-disclosure among Generation Z in Jakarta remains limited. This study aims to analyze the influence of perceived social presence of Character AI on self-disclosure among Generation Z in Jakarta. This study used a quantitative approach with an explanatory survey design, involving 96 Generation Z respondents aged 18–29 years who resided in Jakarta and were selected using purposive sampling. Data were collected using a Likert-scale questionnaire to measure perceived social presence of Character AI and the level of self-disclosure, then analyzed through descriptive statistics, validity testing, reliability testing, and simple linear regression with the assistance of SPSS software. The results showed that Generation Z had a high perception of social presence toward Character AI, characterized by feelings of closeness, comfort, and social presence during interactions. The respondents’ level of self-disclosure was also in a relatively high category, particularly in the aspects of opinions, interests, personal experiences, and emotional conditions. The findings showed a positive influence of perceived social presence of Character AI on self-disclosure among Generation Z in Jakarta. The conclusion of this study affirms that perceived social presence plays an important role in encouraging users’ self-disclosure when interacting with AI. Theoretically, this study contributes to the development of digital communication studies and human–AI interaction, while practically it provides implications for AI technology developers in designing systems that are more responsive to users’ emotional needs. This study also opens opportunities for further research on other factors that influence self-disclosure in human–AI interactions.

Pengaruh Konten Kritik Instagram @Vereditum terhadap Tingkat Kepercayaan Pengikut Instagram pada Informasi Homeless Media

2026-06-12T07:49:13+08:00

Although the phenomenon of homeless media has received attention in various studies, research that specifically discusses the influence of critical content among fellow homeless media on users’ level of trust remains limited. This study aims to analyze the influence of Instagram critical content from @vereditum on Instagram followers’ level of trust in homeless media information. This study used a quantitative approach with a survey method involving 100 respondents selected using purposive sampling. Data were collected using a closed-ended Likert-scale questionnaire, then analyzed through validity testing, reliability testing, normality testing, correlation coefficient, coefficient of determination, hypothesis testing, and simple linear regression with the assistance of SPSS software. The results showed that Instagram critical content from @vereditum had a positive and significant effect on Instagram followers’ level of trust in homeless media information. This finding was evidenced by a correlation coefficient of 0.587, indicating a moderate level of relationship, a coefficient of determination of 34.4%, and hypothesis test results showing that the calculated t-value was greater than the table t-value, namely 7.175 > 1.660, with a significance value of less than 0.05. These results align with the assumptions of online information trust theory, particularly regarding the use of cognitive heuristics in evaluating digital information. The conclusion of this study affirms the importance of critical content accompanied by verification in helping users determine their level of trust in information on social media. Practically, this study implies the need to strengthen a culture of information verification, both among homeless media managers and social media users. This study also opens opportunities for further research on other factors that influence trust in digital information.