Publication Search

This study aims to evaluate the performance of KSPPS BKK Purwokerto using the Malcolm Baldrige Criteria for Performance Excellence (MBCfPE), which consist of seven assessment categories: leadership, strategy, customer focus, measurement and knowledge management, workforce, operations, and organizational results. A descriptive qualitative approach was employed through in-depth interviews, direct observations, and document analysis. Data were analyzed using the interactive model of Miles and Huberman to identify strengths and weaknesses within the organization. The findings indicate that KSPPS achieved a total score of 825, placing it in the Excellent – Benchmark Leader category. The strongest performance appears in customer focus, leadership, and operational quality, reflecting strong service orientation and solid interpersonal relationships. However, the lowest score in measurement, analysis, and knowledge management suggests that the data and information system is not yet fully integrated. These results highlight the need for improving information systems, digitalizing processes, and strengthening performance measurement to support continuous improvement. This study contributes to the literature on Islamic microfinance performance evaluation and provides strategic recommendations for enhancing organizational management.

Business ethics form the moral foundation that guides corporate operations and stakeholder interactions, fostering trust, strengthening relationships, and promoting long-term business sustainability. In the digital industry, the application of business ethics has become increasingly critical due to the complexity of interactions among companies, partners, and customers. PT GoTo Gojek Tokopedia Tbk, established through the 2021 merger of Gojek and Tokopedia, faces substantial challenges in upholding ethical principles amid the dynamic landscape of Indonesia’s digital economy. This study adopts a descriptive qualitative approach, utilizing observation and literature review, to examine the extent to which the implementation of business ethics at GoTo contributes to its corporate performance. The findings indicate that consistent ethical practices significantly enhance corporate reputation, improve customer loyalty, and foster a healthy work environment. The integration of fairness, honesty, transparency, and social responsibility has proven to be critical in ensuring corporate sustainability and growth within the competitive digital industry. This study underscores the imperative for companies to systematically embed ethical principles into all operational activities in order to address evolving regulatory frameworks, market competition, and rising societal expectations.

This study aims to analyze the implementation of the Business Model Canvas (BMC) at the Purwokerto branch of PT Jamkrindo Syariah in addressing competitiveness within the Islamic finance sector. The BMC is a strategic framework consisting of nine building blocks: customer segments, value propositions, channels, customer relationships, revenue streams, key resources, key activities, key partnerships, and cost structure. This research employs a qualitative approach with descriptive analysis, utilizing observation and unstructured interviews with relevant stakeholders as data collection techniques. The findings reveal that the application of BMC at PT Jamkrindo Syariah has been optimal and has positively impacted the company’s operations, particularly in market penetration, customer relationship management, and cost efficiency. Furthermore, partnerships with both private and governmental institutions serve as critical elements for ensuring business sustainability. The study recommends that the company continuously pursue product innovation, strengthen digital channels, enhance human resources, and regularly evaluate its business model to remain responsive to market changes. Effective implementation of BMC can serve as a strategic tool to boost the company’s competitive advantage.

The authors of the article have chosen a company acting as an agent for a container shipping line because the company seeks to decrease its service failures and reduce the chaotic nature of its activities by systematizing them from a scientific point of view and refining its operations at the managerial level. Employees of the company are responsible for activities such as a search for customers, price offers, contacting clients, the conclusion of contracts, coordination of cargo transportation, document control, invoicing and payment control. Proper execution of these operations ensures the quality of services provided by the container line agent. The learning organization concept, situational management theory and total quality management theory are applicable to the management of the personnel activity process in the line. In terms of management functions, planning is more suitable for activities such as searching for customers, price offers, conclusion of contracts and invoicing; organizing is more required when searching for customers, contacting them and concluding contracts; leading is more suitable for activities such as contact with clients, conclusion of contracts and payment control; control is more required when contacting customers, coordinating cargo transportation, invoicing and controlling payment. A conceptual approach that theoretically reveals the principles and possibilities of the company’s activities in the container shipping line can serve as the basis for future empirical research to identify problems in its personnel activity management.

Micro, Small, and Medium Enterprises (UMKM) play a crucial role in the national economy. However, significant challenges such as limited resources, market access, and inadequate managerial capabilities remain obstacles to enhancing competitiveness. Developing managerial capacity through technological innovation has become a strategic solution for UMKM to survive and grow in the digital era. This study aims to analyze the importance of developing managerial capacity in improving UMKM competitiveness through technology adoption. The research method used is a literature review and analysis of secondary data from various relevant sources. The findings indicate that technological innovation in managerial aspects, such as the use of digital systems for marketing, finance, and operations, positively impacts efficiency and competitiveness. Therefore, appropriate strategies are needed to enhance UMKM managerial capacity in adopting technology to compete globally.

  Abstract. The research investigates the principles and ethical codes in business, highlighting their critical role in today's competitive environment. As businesses face increasing pressure to balance financial success with ethical conduct, the study aims to define these concepts, explore their scope, and identify key ethical principles while examining their implementation in Islamic banking. Employing a qualitative methodology, the research analyzes literature and case studies to understand the frameworks guiding ethical business practices. Findings reveal that principles such as honesty, social responsibility, and fairness are essential for fostering trust among stakeholders and enhancing corporate reputation. The implications stress the necessity for businesses to integrate these ethical codes into their operations actively, as doing so not only builds a positive public image but also contributes to long-term sustainability. Furthermore, the study identifies challenges in applying these standards, emphasizing that overcoming such obstacles is vital for creating a fair business ecosystem that benefits all parties involved.

Cooperatives in carrying out their activities to achieve the set goals must carry out control. The control that is implemented must be able to provide benefits, in this case it is able to increase the effectiveness and efficiency of cooperative operations. This study aims to analyze the control of receivables in the Women's Cooperative in Sidomulyo Village, Purwoasri District, Kediri Regency, during the period 2019 to 2023. This study uses a descriptive quantitative approach. The data analyzed includes the cooperative's financial statements, which are collected through interviews, observations, and documentation. The analysis technique used is to calculate the Receivable Turnover (RTO) ratio, and the Average Collection Period (ACP). The results of this study show that the control of receivables in the Women's Cooperative can be said to be effective. In the Receivable Turnover (RTO) ratio from 2019 to 2023, the receivables turnover rate can be said to be effective. In the Average Collection Period (ACP) from 2019 to 2023, it can be said to be effective.

Accounting information systems and internal control are two important factors in company operations. These two things are related to each other and influence each other. This research focuses on evaluating the inventory, sales and receivables accounting information system to improve internal control at CV Karunia. This research uses qualitative methods with CV Karunia as the research subject. The data used is primary and secondary data from CV Karunia. Data collection was carried out by means of observation, interviews and documentation. The data obtained is then analyzed and a result is obtained. At CV Karunia, it was found that the implementation of tasks was not in accordance with its responsibilities. It is known that inventory, warehouse and goods receipt are carried out by the same department. Apart from that, the sales and receivables section can be carried out by many people in the company so that unrecorded sales transactions often occur. This occurs due to a lack of standard operational procedures related to clear division of tasks and inadequate evaluation from the company. So it is hoped that companies will create standard operating procedures, clear division of responsibilities, and carry out routine audits.

This study aims to analyze the factors that influence earnings management in banking companies listed on the Indonesia Stock Exchange. The Covid-19 pandemic has had a significant impact on the financial sector in Indonesia, causing a decrease in profitability, an increase in non-performing loans, and credit restructuring policies that affect company operations. In the face of these challenges, companies try to maintain a good image and investor satisfaction through earnings management. This study focuses on four factors that influence earnings management: profitability is measured by Return on Assets (ROA), dividend policy by Dividend Payout Ratio (DPR), tax planning by tax retention rate, and deferred tax expense by comparison of deferred tax expense to total assets. The inconsistency of previous research results regarding the relationship between these variables encourages further research. The sampling method uses purposive sampling on financial companies listed on the IDX. The analysis in this study used multiple linear regression analysis. The samples used in this study included 15 financial companies and were analyzed using the classical assumption test, multiple linear regression using SPSS software version 25. The results of this study (1) Profitability and dividend policy partially do not affect total assets. (2) Tax planning and deferred tax expense partially have a significant effect on earnings management. (3) Profitability, dividend policy, tax planning and deferred tax expense simultaneously have a significant effect on earnings management.

A performance audit is an audit activity systematically and objectively based on the type of evidence to assess the efficiency, effectiveness, and economics of the audited entity's operations to improve unit operations and achieve good public accountability. This research aims to get to know more about how much influence public sector audit performance has on public accountability through functional oversight that acts as a moderator. This research is a qualitative research type, in which public sector organizations are the object of the research being studied. Conducting research methods in the form of a literature review by analyzing books and scientific writings that have the same title and discussion, so that there are 3 journals taken randomly. This study found that there is a significance between Performance Audits on Public Accountability and Functional Supervision in moderating performance audits on Public Accountability.

BeAbdurrohim Gresik Orphanage Dusun Bunut, Randegansari, Kec. Driyorejo, Gresik Regency, East Java. The orphanage is a non-profit organization, where the orphanage management has full responsibility in matters of trust. which has been given in terms of running the operations of the orphanage. As a form of public sector non-profit organization, one of the sources of funding for orphanages is in the form of donations from regular donors or incidental donors. This research aims to identify the implementation of the Financial Reports of the BeAdburrahim orphanage when viewed from ISAK 35 regarding non-profit organizations. The research was carried out using primary data, namely interviews and field observations, as well as secondary data in the form of financial reports at orphanages. The type of research that will be used is using a descriptive qualitative method by describing the state of the research object and then comparing it with existing standards.

 In an era full of technological developments, various daily activities are connected with the help of the internet, making operations easier and faster. One use of this technology, for example, is massive marketing activities carried out via social media, one of which is WhatsApp. This application introduces WhatsApp Business features specifically designed to facilitate the marketing of their products to consumers. This increase in the number of WhatsApp users opens up more opportunities for businesses to maximize the application's potential as a digital marketing tool. The aim of this research is to determine the effect of promotions and services via WhatsApp on sales. This type of research is quantitative research. The sample used in this research was 37 people using the questionnaire distribution method as a data collection tool. The analysis technique used in this research is multiple linear regression analysis using the SPSS software application. The research results show that variable X1 (promotion) and variable X2 (service) each influence variable Y (sales) in a positive direction. Besides that, variables X1 (Promotion) and X2 (Service) in the model together are able to explain 40.3% of the influence on variable Y (Sales).

Angkot is one of the conventional forms of transportation that is often used by the public for mobility because the prices are affordable with a variety of routes and a lot of cargo. We can find Angkots easily in various city centers with units that are often many so they can be easily found. But at present, conventional transportation and online transportation, giving rise to many policies and also considerations from various parties involed in contributing betwen online and conventional parties. In all aspects, online transportation is far superios in all aspect, online transportation is far superior in all respects and in line with the deveplopment of the current era of globalization. So that the party that suffetrs the most is conventional transportation because with the times that continue to roll, angkot drivers need to survive and find solutions by taking rationalist actions to maintain the existence of angkot. Actions ned to be taken not only by the angkot driver as a party involed in this dynamic, but the intervention of the local goverment and also the trasportation agency is very important for the contribution of the angkot to balnce the social system in society. So that rationalist actions and also the role of local goverment are very important in supporting conventional transportations operations.

High levels of openness and responsibility in business operations constitute excellent corporate governance.  Companies can reduce the likelihood of engaging in harmful behaviors and the danger of financial difficulty by adopting a policy of strong corporate governance. The methodology of this study is quantitative descriptive research. Researchers frequently use quantitative descriptive research methodologies to describe or explain phenomena or features of a population or sample. This study discovered that financial hardship is negatively impacted by the factors leverage, credit risk, liquidity ratios, and good corporate governance. Liquidity, as determined by the Current Ratio, is inversely correlated with the severity of financial crises. Therefore, the results of this study support the claim that CR lessens financial stress.

Research to better understand the real estate and plantation market in Indonesia, analyze the factors that affect returns on investment, and make policy recommendations that can improve efficiency and productivity in these areas. Combined quantitative research was conducted to investigate liquidity, leverage, and company size to determine the relationship between these variables. One factor that affects a business's value is its profitability, which can be measured from the profits generated by the company every year. If the company is very productive and profits increase, it will attract investors, and the value of the company will grow. Profitability is the ability to generate profits from sales or investments, while liquidity is the ability to pay short-term obligations on time. Leverage measures how well a company uses debt to finance its operations, and company size is the company's total market value.