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The COVID-19 pandemic has had a major impact on the sustainability of Micro, Small, and Medium Enterprises (MSMEs), including those in Lapadde Subdistrict, Parepare City. This study aims to identify the recovery strategies implemented by MSME actors during the 2022–2025 period, as well as the factors that support and hinder the recovery process. The research employed a descriptive qualitative method, with the study conducted in Lapadde Subdistrict on December 1, 2025. The sample consisted of five MSME actors selected through purposive sampling. Data were collected through interviews, observations, and documentation, and were then analyzed using data reduction, data presentation, and conclusion drawing techniques. The findings indicate that MSME actors have implemented recovery strategies such as product diversification, utilization of digital media, and cost efficiency, supported by local government programs. The main obstacles include limited capital and low digital literacy. Overall, MSME recovery is progressing positively but still requires continuous assistance and more equitable access to information to ensure sustainability.

This study aims to analyze and evaluate the health level of PT Bank Mega Tbk during the 2016–2023 period using the Risk-Based Bank Rating (RGEC) method. This research employs a quantitative descriptive approach with an evaluative design. The data used are secondary data obtained from audited annual financial statements published by PT Bank Mega Tbk and the Indonesia Stock Exchange. The analytical method refers to regulatory provisions by Bank Indonesia and the Financial Services Authority, covering four assessment factors: Risk Profile (measured by Non-Performing Loan and Loan to Deposit Ratio), Good Corporate Governance (based on self-assessment reports), Earnings (measured by Return on Assets, Return on Equity, BOPO, and Net Interest Margin), and Capital (measured by Capital Adequacy Ratio). Each indicator is assessed according to regulatory criteria and integrated to determine the Composite Rating (PK). The results show that PT Bank Mega Tbk consistently achieved Composite Rating 1 (PK-1), categorized as “Very Healthy,” throughout the observation period. The Risk Profile, Capital, and most Earnings indicators demonstrate strong and stable performance, while Good Corporate Governance remains consistently in the “Healthy” category. However, the Return on Equity indicator shows relatively lower performance compared to other profitability ratios, indicating the need for more optimal utilization of equity. Overall, the findings confirm the bank’s strong financial resilience while highlighting managerial implications related to capital efficiency.

This study aims to analyze the quality control of white crystal sugar production at ABC Sugar Factory using the Statistical Quality Control (SQC) method. The research employed a descriptive quantitative approach with a case study design. The primary data consisted of production volume and defective product data during the 2024 production period, while supporting data were obtained through observation and interviews with the Quality Control department. The analytical tools applied included check sheets, histograms, Pareto diagrams, p control charts, and fishbone diagrams. The results show that from a total production of 190,745.89 tons, defective products amounted to 66.70 tons, representing 0.33 percent of total output. The identified defects consisted of wet sugar at 45 percent, brownish sugar color at 30 percent, and oversized sugar crystals at 25 percent. Defective products occurred only during the first to third production periods, while no defects were observed from the fourth to seventh periods. The p chart analysis indicates that the production process was statistically out of control in the early periods but became stable and controlled in the subsequent periods. From a managerial perspective, these findings provide practical guidance for improving manufacturing quality through enhanced process control, equipment maintenance, and workforce capability development.

This research has a purpose to determine the effect of online transaction security on purchasing decisions through the Shopee application. The respondents consisted of 74 students from the Digital Business Study Program at Universitas Amikom Purwokerto who actively use Shopee. This research employed a quantitative descriptive method with simple linear regression analysis. The results indicate that online transaction security has a positive and significant effect on purchasing decisions, with a regression coefficient of 0.887 and a significance value of 0.000. The coefficient of determination of 35.2% shows that transaction security contributes to purchasing decisions, while the remaining percentage is influenced by other factors. The higher the level of security perceived by consumers during online transactions, the greater the likelihood of making a purchase. These findings highlight the importance of improving security systems and information transparency on e-commerce platforms such as Shopee to create a safe, comfortable, and trustworthy shopping experience for users.

This study aims to analyze the influence of work ethic, work spirit, and physical work environment on employee performance at the Regional Revenue, Financial, and Asset Management Agency (BPPKAD) of Kediri City. This research employed an associative quantitative method with a descriptive approach. The population consisted of 215 employees, and a purposive sampling technique was used to select 100 respondents. Data were collected using a five-point Likert scale questionnaire that had been tested for validity and reliability. Data analysis was conducted through classical assumption tests and multiple linear regression analysis using SPSS version 26. The results indicate that work ethic, work spirit, and physical work environment have a positive and significant effect on employee performance, both partially and simultaneously. The coefficient of determination (R²) value of 0.693 shows that 69.3% of employee performance variation can be explained by the three independent variables. Therefore, improving employee performance at BPPKAD Kediri City can be achieved by strengthening work ethics, increasing work spirit, and creating a comfortable and productive physical work environment.

This study aims to analyze the effect of member card usage on customer satisfaction at Bolly Department Store in Bima City. The research applied a quantitative approach with a survey method, where data were collected through questionnaires from 96 respondents selected using purposive sampling, specifically customers who owned a member card. The research instrument was tested using validity and reliability tests to ensure accuracy and consistency. Data were analyzed using simple linear regression, correlation coefficient, coefficient of determination, and t-test with the assistance of SPSS software. The findings indicate that the member card variable has a positive and significant effect on customer satisfaction. This is evidenced by the t-test result, where the t-value (1.894) exceeded the t-table value (1.661). However, the coefficient of determination (R²) was only 0.029, meaning that the member card explains merely 2.9% of the variation in customer satisfaction, while 97.1% is influenced by other factors. Therefore, although the member card improves customer satisfaction, its contribution is relatively small, suggesting that additional and more comprehensive marketing strategies are needed.

This study aims to analyze the performance of state-owned enterprises (BUMN) from a financial aspect based on the financial ratios stated in the Ministerial Decree No. KEP-100/MBU/2002 at PT. Adhi Karya (Persero) Tbk for the 2019-2023 period. This type of research is quantitative descriptive research. Using secondary data in the form of related company financial reports. The sampling technique was carried out using the purposive sampling method and obtained 5 financial reports from the company PT Adhi Karya (Persero) Tbk for the 2019-2023 period. The results of the study showed that the ROE calculation results experienced a drastic decline in 2020 with a value of 0.43% and began to increase in the following years, ROI increased in 2021 with a value of 22.99% but decreased again in the following year and showed unstable performance, The cash ratio showed significant growth and reached its highest value in 2023 at 18.03%, the current ratio showed unstable performance, reaching its lowest point in 2021 at 101.52%, The collection period value reached its highest point in 2023 with a total of 124.06 days, inventory turnover experienced an increase in performance so that in 2023 it was recorded at 103.37 days, TATO showed unstable performance reaching its lowest value in 2022 with a value of 87.36%, and Total Equity to Total Assets reached its lowest value in 2021 at 14.18% and began to increase in the following year.

This study aims to determine the effect of work environment and work discipline on employee performance. The type of research used is quantitative research. The study was conducted at the Official Honda Tridjaya Motor Subang Motorcycle Dealer. The number of respondents was 35 people. This study distributed questionnaires to employees. Data processing and analysis techniques used SPSS version 25. The results of the study stated that the Work Environment and Work Discipline had a significant effect individually and a significant effect together on the Performance of Employees at the Official Honda Tridjaya Motor Subang Motorcycle Dealer.A comfortable work environment and a high level of discipline will improve employee performance.

This research is motivated by significant fluctuations and a decline in profits for companies in the clothing and luxury goods subsector listed on the IDX for the period 2021-2023, indicating potential financial difficulties. This research aims to evaluate the company's condition using four prediction models, namely Altman-ZScore, Springate, Fulmer, and Taffler, and to determine the most suitable model for the sector. The method applied is quantitative comparative with a purposive sample of 11 companies, using financial statement data from 2021-2023 and analyzed using the formulas for each predictive model. The research findings indicate that the four models produce different predictions regarding the company's financial condition. Additionally, there are differences in the accuracy levels of the four models. The Springate and Taffler models achieved the highest accuracy rate of 85%, followed by Altman at 67% and Fulmer at 64%. The findings of this study confirm that the Springate model is the most reliable tool for early warning for companies and stakeholders, enabling faster preventive measures to prevent bankruptcy.

Islamic microfinance institutions (IMFIs) in Indonesia have experienced notable progress in line with the growing public interest in Islamic economic principles. However, the competition between Islamic and conventional microfinance sectors is becoming increasingly intense. The LKMS BTM Artha Surya Cooperative, located in Tegal Regency, is currently facing pressure due to this competitive environment and must formulate an effective strategy to sustain and grow its business. This study aims to formulate a strategy using the Blue Ocean Strategy framework as an alternative to overcoming business rivalry. A qualitative approach was employed, gathering primary data through interviews and field observations at BTM Artha Surya Tegal, supported by secondary sources from relevant literature. The findings reveal that BTM Artha Surya has undergone transformation into Baitul Tanwil Muhammadiyah (BTM) Artha Surya and now provides various Sharia-compliant financing services. This research further elaborates on the murabahah financing process, including the recognition, measurement, and disclosure practices implemented in the financial statements of BTM Artha Surya Tegal.

This study aims to analyze the economic and social impacts within the environmental context on the sustainability of catfish farming in Basanah Village. Environmental issues such as water quality, land availability, and land-use changes have significantly affected aquaculture practices. Moreover, the social dynamics of the surrounding community, including patterns of cooperation, public perception of catfish farming, and economic impacts on farmers’ income and welfare, are central to the investigation. This research employs a descriptive qualitative approach through field observations, in-depth interviews, and documentation involving local farmers, community leaders, and relevant stakeholders. The findings reveal that economic aspects, such as production cost efficiency and income improvement, are highly dependent on stable environmental conditions and strong social support. Conversely, environmental degradation and weak social participation hinder business development. Therefore, participatory-based policies integrating sustainable environmental management with the strengthening of local socioeconomic capacities are urgently needed. This study offers a significant contribution as a foundation for formulating empowerment strategies for environmentally and socially-based small-scale aquaculture enterprises at the village level.

This study aims to evaluate the performance of KSP Satria B Cilongok using the Malcolm Baldrige Framework for Performance Excellence. The research employed a qualitative descriptive approach with data collected through direct observation and in-depth interviews with the cooperative’s leadership on May 4, 2025. Analysis was conducted based on seven categories within the Malcolm Baldrige Excellence Framework. Findings indicate that KSP Satria B Cilongok has implemented visionary leadership, customer-focused service, data-driven management, and effective risk and workforce management. The cooperative’s performance continues to improve, demonstrated by stable growth in members, net income (SHU), and transaction volume. Furthermore, adherence to organizational ethics and transparency has been a key factor in building member trust. This study contributes by integrating the Malcolm Baldrige principles into the management of small to medium-sized savings and loan cooperatives in Indonesia, presenting a novel application of the framework in the local context

"Insider" practices and "privileges" are often overlooked in human resource management (HRM) discourse, despite their significant impact on organizational justice, employee motivation, and overall performance. This article explores how informal connections and preferential treatment undermine meritocratic systems, distort perceptions of fairness, and reduce job satisfaction and employee commitment. Using a qualitative case study approach, the findings reveal that perceptions of injustice caused by informal practices—such as promotions based on personal ties, biased performance evaluations, and exclusive access to opportunities—can significantly weaken both intrinsic and extrinsic employee motivation. The study highlights the urgency of implementing transparent, accountable, and performance-based reward systems as strategic efforts to foster a fair and healthy organizational culture. Practically, organizations must develop HRM policies that are not only procedurally fair but also perceived as equitable to sustain long-term employee productivity and retention.

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.

Damage that occurs to manufactured goods can occur due to several things, such as in the manufacturing process, in the packaging process or during the delivery process. To find out where when the goods were damaged and the factors causing the damage to the goods as well as the efforts made to reduce the damage to the goods, an investigation was carried out at the time of unloading the goods, to find out where the damage to the goods occurred so as not to harm the recipient of the goods if they received the goods in damage condition.Based on multiple linear regression analysis, the results obtained are Y = 3.133 + 0.044 X1, + 0.402 X2 + 0.299 X3 + . Partial test results of machine (X1), material (X2), man power (X3) have a positive and significant effect on damage goods. It is proven by the results of the comparison of the value of t count with t table and with a significant level comparison of 5% (0.05) where the machine variable t count (0.413) < t table (1.98609), material variable t count (3.142) > t table (1.98609), variable man power t count (2.990) > t table (1.98609). The R2 test of machines, materials and man power gave a significant effect on damage goods by 43.6%, while the remaining 56.4% was explained by other causes outside the model variables that were not examined.

This research aims to find out and analyze how much influence religious commitment and Islamic product attributes have on customer trust in using the services of a case study sharia financial institution at Bank Sumut, Lubuk Pakam Syariah Sub Branch. This research uses a quantitative type of research with one dependent variable, namely customer trust and two independent variables, namely religious commitment and Islamic product attributes. This research uses primary data, using data collection methods through questionnaires. The data analysis techniques used in this research are descriptive tests, validity tests, reliability tests, classical assumption tests (normality test, multicollinearity test, heteroscedasticity test) and hypothesis tests (coefficient of determination test (R2), partial significance test (t-test) , simultaneous significance test (f-test) and multiple linear regression test)). The results of this research reveal that religious commitment has a positive and significant effect on customer confidence in using the services of sharia financial institutions based on test results which show that the coefficient table shows that the tcount value is greater than ttable, namely 19,245 > 1,666 with a probability value of 0.915 or smaller than 5 % (0.05). And Islamic product attributes have a positive and significant effect on customer trust based on test results which show that the coefficient table shows that the tcount value is greater than ttable, namely 6,125 > 1,666 with a probability value of 0.108, meaning it is smaller than 5% (0.05). Islamic product attributes and customer trust simultaneously have a positive and significant effect on customer trust. From the results of the F test with df(n1)=k-1=2 and df(n2)=n-k=32, it is obtained that Fcount is greater than the ttable value, namely 189.181 3.12 with a significance level of 0.000, it means it is smaller than 5% (0.05).

Esources such as capital and office infrastructure. Human resources are the most important thing for an institution, because humans have the ability to set goals, collaborate, and work so that planned goals are achieved. Likewise, it is no less important than the office infrastructure in an institution that has a big influence in efforts to increase work efficiency and effectiveness. Therefore, an institution really needs office infrastructure that can be used by employees in carrying out their duties and responsibilities so that administrative activities and other operational activities can run well and smoothly. Office infrastructure is one of the factors that supports the success of an institution in achieving the organization's goals. Office facilities and infrastructure are an important part that need to be prepared ideally and continuously so that they can ensure the smooth running of employee work activities. Considering that office facilities and infrastructure are very important in efforts to facilitate employee work activities, therefore it is necessary to manage adequate facilities and infrastructure. Means are anything that is used as a tool to achieve aims and objectives, means are more indicated for moving objects such as computers and machines. Infrastructure is something that is the main support for the implementation of the process (Business, Development, Project), infrastructure is more indicated for immovable objects such as buildings, space, land. Work effectiveness is a condition that shows the level of success of management activities in achieving goals including quantity work, quality of work, and timeliness in completing work. Effectiveness is often associated with an efficient system, so that the service process takes place effectively, optimally and on time, thereby eliminating the need for overtime work with its implications. The efficiency of work processes, the level of effectiveness of office technology users, and the comfort of the work environment will directly and indirectly influence employee performance in completing assigned tasks. Apart from that, there are also various factors that influence work effectiveness, including: time, tasks, productivity, motivation, work evaluation, supervision, work environment, equipment and facilities. It is logical and appropriate if increasing effectiveness is made one of the government's long-term targets in implementing its strategy. Based on the phenomena presented above, it is clear that the Office of Industry, Trade, Energy and Mineral Resources of North Sumatra Province has not been well managed regarding infrastructure and has not complied with the appropriate regulatory principles. Problems like this should be addressed immediately and maximized so that in the future it can be as good as it should be. If this is resolved, it will certainly create a comfortable and conducive atmosphere so that employees can carry out their work responsibilities well and optimally. Therefore, the researcher was interested and conducted research as a result of an internship, with the title "The influence of the lack of office infrastructure on the effectiveness of employee performance

This research was conducted to determine the effect of Fee Based Income and Minimum Statutory Reserves on the Profitability of PT. Indonesian Sharia Bank. The population used in this research is the financial statements of PT. Indonesian Sharia Bank. Meanwhile, samples were taken from the monthly financial reports of Bank Syariah Indonesia for 2020 - 2022 using purpusive sampling techniques. The results of this research show that the value of Tcount > Ttable or 5.865 > 2.03452 and the significant value of the Fee Based Income variable (X1) is 0.000 < 0.050, stating that partially the Fee Based Income variable has a significant effect on Profitability. The value of Tcount > Ttable or 7.901 > 2.03452 and the significant value of the Minimum Statutory Reserve variable (X2) is 0.000 < 0.050. Minimum Statutory Reserves have a significant effect on Profitability. Fcount > Ftable or 51,929 > 2.90 with a probability value of 0.000 < 0.050, it can be concluded that H0 is rejected and Ha is accepted, meaning that Fee Based Income and Minimum Statutory Reserves simultaneously influence Profitability.

This research was conducted with the aim of knowing the partial and simultaneous effect of accessibility, effectiveness, promotion, and trust on passengers' decisions in choosing the Kamandaka Train. The population in this study were Kamandaka train passengers. The sampling technique used is non-probability sampling with the type of sampling that is incidental sampling. The analytical method used is descriptive analysis. Data were analyzed using multiple linear regression analysis with the help of Software Statistical Package For Social Science (SPSS) version 25. The results of this study indicate that the variables Accessibility, Effectiveness, Promotion, and Trust have a partial and simultaneous effect on Passenger Decisions. The results of multiple linear regression analysis obtained the equation Y = -2.766+ 0.357.X1 + 0.322.X2 + 0.181.X3 + 0.352.X4 + µ. The results of the equation show that the accessibility variable has a positive and significant effect on passenger decisions (tcount 4.155 > ttable 1.98498), effectiveness on passenger decisions (tcount 3.258 > ttable 1.98498), promotion of passenger decisions (tcount 2.036 > ttable 1.98498 ), Trust in Passenger Decisions (tcount 4.750 > ttable 1.98498) As for the value of Adjusted R2 = 0.577. This means that 57.7% of the variation in the dependent variable (Y), namely Passenger Decisions, is explained by the independent variables, namely Accessibility, Effectiveness, Promotion, and Trust. The remaining 100% - 57.7% = 42.3%, influenced by other variables outside the research.

The purpose of this research is to determine the determinants of choice variables for MSME companies in Cimahi when it comes to using e-commerce. In this study, the Theory of Planned Behavior (TPB) is used as a theoretical framework to construct research hypotheses. The earliest stages of the research began with the collection of primary data in the form of questionnaire responses from Cimahi chips SMEs, with a total of 148 respondents filling out the questionnaire. The acquired data will next be processed using various linear regression methods. According to the findings of the study, Cimahi chip SMEs have a favorable attitude toward e-commerce adoption. They also include the influence of social norms as a factor to consider when adopting e-commerce. Perceived behavioral control influences e-commerce adoption as well. Based on the findings of the research, footwear MSMEs that have not used e-commerce should analyze the benefits of e-commerce for business, while MSMEs that have used e-commerce can assess the benefits and restrictions of utilizing e-commerce. The government can also help MSMEs adopt e-commerce by giving training, constructing suitable infrastructure, and establishing applicable legislation.