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Mience.D.M Wetaku; Arief Setyawan

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study aims to analyze the influence of employee competence and work discipline on service quality and its impact on community satisfaction in the Affordable Food Movement Program. The research method uses a quantitative approach with purposive sampling technique. The research population consists of people participating in the Affordable Food Movement Program, with a sample of 50 respondents. The analytical tool used is Structural Equation Modeling (SEM) with the assistance of Smart PLS software to test the causal relationships between variables. The research instrument uses a questionnaire that has been tested for validity and reliability. The research results show that employee competence has a positive and significant effect on service quality with a path coefficient of 0.512 (p<0.05). Work discipline has a positive and significant effect on service quality with a path coefficient of 0.467 (p<0.05). Employee competence has a positive and significant effect on community satisfaction with a path coefficient of 0.398 (p<0.05). Service quality has a positive and significant effect on community satisfaction with a path coefficient of 0.624 (p<0.05). These findings imply that improving employee competence and work discipline are crucial factors in enhancing service quality, which ultimately impacts the increase in community satisfaction in the Affordable Food Movement Program.

Saerdilla Nawafela; Indi Musfirotul Untsa; Salsa Eka Indriyani; Muhammad Faris Ananta R; Finna Fakhriyah +1 more

Jurnal Nakula : Pusat Ilmu Pendidikan, Bahasa dan Ilmu Sosial 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Differentiated instruction is an approach aimed at meeting students' learning needs based on their abilities, characteristics, and requirements. This study aims to describe the experiences of a fifth-grade teacher in implementing differentiated instruction at SD 3 Jepang Kudus. The study employs a qualitative approach using a phenomenological design. Data were collected through interviews, observations, and documentation, and subsequently analyzed using the Miles and Huberman model, which encompasses data reduction, data display, and conclusion drawing. Data validity was established through technique triangulation. The results indicate that the teacher perceives differentiated instruction as an effort to provide learning support tailored to students' needs. Implementation is carried out through adjustments to the learning process, guidance, peer tutoring, and the creation of an inclusive learning environment. This implementation has a positive impact on students' academic, social, and emotional development. Challenges encountered include the diversity of students' learning abilities and the suboptimal application of differentiation regarding learning products and assessments. These findings underscore the importance of teacher experience in optimally and sustainably accommodating students' learning needs.

Karmanis; Ganisia, Ainun; Fintayana, Ruri; Fintayana, Ruri

Perigel: Jurnal Penyuluhan Masyarakat Indonesia 2026 Universitas 17 Agustus 1945 Semarang

Stunting is a chronic nutritional problem that has long-term impacts on the quality of human resources in Indonesia, particularly in Pemalang Regency, Central Java. The government has implemented various nutrition intervention policies, one of which is the Free Nutritious Meal Program (MBG) as an effort to improve the nutritional status of the population, especially school-age children, toddlers, and pregnant women. This study aims to analyze the policy of the Free Nutritious Meal Program (MBG) as a nutrition intervention instrument in stunting prevention. This research uses a qualitative approach with a descriptive-analytical method. Data were collected through interviews, observations, and documentation involving informants from the Health Office, Education Office, schools, health workers, posyandu cadres, and beneficiary communities. Data analysis was conducted using the Miles and Huberman interactive model, which includes data reduction, data display, and conclusion drawing. The validity of the data was tested through source and method triangulation The results show that the MBG program has a positive impact in improving community access to nutritious food, enhancing children’s dietary patterns, and increasing parents’ nutrition awareness. The program also strengthens cross-sector collaboration between local government, schools, and health facilities in efforts to reduce stunting. However, the implementation of the program still faces several challenges, such as limited supervisory personnel, budget constraints, uneven distribution, and low nutrition literacy among the community. In addition, the effectiveness of the program in significantly reducing stunting rates still requires long-term evaluation due to the multidimensional nature of stunting determinants. In conclusion, the Free Nutritious Meal Program has strong potential as a nutrition intervention policy instrument in stunting prevention in Pemalang Regency. However, its success largely depends on strengthening governance, cross-sector coordination, capacity building, and policy sustainability. Therefore, integration with other health and social intervention programs is needed to achieve optimal stunting reduction.

Shela Juni Rahmawati; Agus Rafli Sugianto; Bela Bela

Jurnal Pajak dan Analisis Ekonomi Syariah 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the phenomenon of tax burden, tax compliance, and tax-saving strategies and their influence on business survival strategies in Indonesia’s retail and trade sector amid the economic slowdown in 2026. Indonesia’s economic growth declined to 4.2% in the first quarter of 2026 from 5.1% in the previous year, creating considerable pressure on business sustainability, particularly in the retail and trade sector. This research employed a quantitative approach using a survey method involving 120 retail and trade business owners located in Jakarta, West Java, and Banten. Respondents were selected through purposive sampling. Data were collected using a structured questionnaire that met validity and reliability requirements and were analyzed using multiple linear regression with SPSS version 26 after fulfilling the classical assumption tests. The results indicate that tax burden (B = 0.287; p < 0.001), tax compliance (B = 0.341; p < 0.001), and tax-saving strategies (B = 0.398; p < 0.001) each have a positive and significant effect on business survival strategies, both individually and simultaneously. The F-test (F = 62.847; p < 0.001) confirms the overall significance of the regression model, while the coefficient of determination (R² = 0.621) shows that the three independent variables explain 62.1% of the variance in business survival strategies. These findings suggest that effective tax management, combined with the lawful utilization of tax incentives, plays a crucial role in strengthening business resilience and ensuring the sustainability of retail and trade businesses during periods of economic uncertainty.

hidayah, lutfi; Dodi Ahmad Haerudin

Jurnal Filsafat dan Teologi Katolik 2026 STIKAS Santo Yohanes Salib Kalimantan Barat

This study aims to analyze the relationship between epistemology and scientific logic in the development of scientific knowledge using a library research approach by reviewing relevant literature in the fields of philosophy of science, theory of knowledge, and principles of scientific logic. The findings indicate that epistemology serves as a philosophical foundation for understanding the origin, structure, and validity of knowledge, while scientific logic functions as a systematic tool that guides reasoning in constructing rational and consistent scientific truth. Both have a complementary relationship, where epistemology provides a normative framework for determining the criteria of knowledge validity, and scientific logic ensures that the reasoning process is structured, coherent, and free from fallacies. Therefore, the integration of epistemology and scientific logic plays a crucial role in producing scientific knowledge that is objective, measurable, and academically accountable, while also enhancing the overall quality and credibility of the scientific process.

Oksa Marani; Dahmiri Dahmiri; Dessy Elliyana

Pusat Publikasi Ilmu Manajemen 2026 Fakultas Ekonomi & Bisnis, Univ

This study aims to determine and analyze the impact of the work environment on employee job satisfaction at the Human Resources Development Agency (BPSDM) of Jambi Province. The research is motivated by the importance of a supportive work environment in creating comfort, increasing motivation, and improving employee job satisfaction, since preliminary observations found several work-environment problems such as inadequate room cooling, disrupted toilet water supply, and unstable Wi-Fi network. This study used a quantitative approach with an associative research design. The population consisted of 75 employees, all of whom were used as the sample through a saturated sampling technique. Data were collected using a four-point Likert-scale questionnaire and analyzed with validity tests, reliability tests, classical assumption tests, and simple linear regression using SPSS. The results show that the work environment has a significant impact on employee job satisfaction, evidenced by a significance value smaller than 0.05, with a coefficient of determination of 61.8 percent. This indicates that the better the work environment, both physical and non-physical, the higher the employee job satisfaction. This research is expected to serve as a consideration for the agency in improving the quality of the work environment to support employee job satisfaction and performance.

I Made Bimas Cass Tanjung; Made Ayu Jayanti Prita Utami; I Wayan Wirga

JURNAL MANAJEMEN DAN BISNIS EKONOMI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

The increasing competition in the coffee shop industry requires Micro, Small, and Medium Enterprises (MSMEs) to continuously improve service quality and product quality to maintain customer satisfaction and business sustainability. Ngopi Pojok 98 experienced a decline in revenue over several months, indicating potential problems related to service performance and product consistency. This study aims to analyze the improvement of customer satisfaction after implementing service quality and product quality enhancements at Ngopi Pojok 98. This research employed a quantitative approach using a One Group Pretest–Posttest Design. The sample consisted of 50 respondents selected through purposive sampling. Data were collected using questionnaires administered before and after the improvement program and analyzed using validity tests, reliability tests, the Shapiro–Wilk normality test, and the Paired Sample t-Test with the assistance of SPSS software. The results showed that all instruments were valid and reliable. The normality test indicated a significance value of 0.291 (>0.05), confirming normal data distribution. Furthermore, the Paired Sample t-Test produced a significance value of 0.000 (<0.05), indicating a significant difference in customer satisfaction before and after the improvements. The average satisfaction score increased from 29.68 to 34.88. These findings confirm that enhancing service quality and product quality effectively improves customer satisfaction in coffee shop MSMEs.

Khoiruroh; Ningrum, Trigunarti; M, Nurlianti; Arifin, Anwar

Journal of Business Innovation 2026 Seoul Publisher

This study examines the effects of participative leadership, organizational culture, and work motivation on employee performance through job satisfaction at the Department of Industry and Trade of East Kutai Regency. A quantitative approach with an explanatory research design was employed. The population comprised 108 civil servants and regional contract employees, all of whom were included as research respondents. Data were collected through a structured questionnaire and analyzed using validity and reliability tests, multiple linear regression, t-test, F-test, and path analysis. The findings demonstrate that participative leadership, organizational culture, and work motivation have positive and significant effects on job satisfaction. Partially, these three variables also exert positive and significant effects on employee performance. In addition, job satisfaction was found to have a positive and significant effect on employee performance. The results of the path analysis further indicate that job satisfaction mediates the relationship between participative leadership, organizational culture, work motivation, and employee performance. These findings suggest that efforts to improve employee performance in public sector organizations require the strengthening of participative leadership practices, the development of a supportive organizational culture, the enhancement of work motivation, and the sustainable management of job satisfaction. Accordingly, job satisfaction constitutes an important mechanism through which organizational factors contribute to improved employee performance.

Dwi Muhammad Wicaksono; Teti Sobari; Heri Isnaini

Bhinneka: Jurnal Bintang Pendidikan dan Bahasa 2026 Universitas Palan

This study aimed to develop teaching materials based on Problem Based Learning (PBL) assisted by Canva media for teaching biography writing to tenth-grade vocational high school students and to examine their validity, practicality, and effectiveness. The study employed a Research and Development (R&D) method using the ADDIE model, which consists of five stages: analysis, design, development, implementation, and evaluation. The participants were 30 tenth-grade vocational high school students. Data were collected through observation, interviews, expert validation questionnaires, student response questionnaires, biography-writing tests, and documentation. The data were analyzed using descriptive quantitative and qualitative techniques. The results revealed that the developed teaching materials achieved a validity score of 95%, categorized as highly valid based on evaluations by subject-matter and media experts. The practicality level reached 94%, categorized as highly practical according to students’ responses. Furthermore, the effectiveness test demonstrated an improvement in students’ biography-writing skills, as indicated by the increase in the average score from 63.47 in the pretest to 84.73 in the posttest. The Normalized Gain (N-Gain) score of 0.58 was categorized as moderate. These findings indicate that the Canva-assisted PBL teaching materials are valid, practical, and effective for use in biography-writing instruction for vocational high school students. The study contributes to innovations in Indonesian language teaching by integrating problem-based learning with digital technology to enhance students’ writing skills.

Lutfi Amin; Rudy Kurniawan; Ira Grania Mustika

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to analyze the influence of financial literacy and financial behavior on personal financial management and to examine the differences in financial literacy, financial behavior, and personal financial management among accounting students across semesters at the Faculty of Economics and Business, Universitas Tanjungpura. This research employed a quantitative approach using descriptive and verificative methods. Data were collected through questionnaires distributed to 118 respondents consisting of 30 second-semester students, 34 fourth-semester students, and 54 sixth-semester students. Data analysis was conducted using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, and the Kruskal-Wallis test with the assistance of IBM SPSS Statistics 27. The results showed that financial literacy and financial behavior have a positive and significant effect on students’ personal financial management. Furthermore, the Kruskal-Wallis test indicated that there were no significant differences in the levels of financial literacy, financial behavior, and personal financial management among second-, fourth-, and sixth-semester students.

L.M. Ferdiansyah Rahmad; Maudin Maudin; Rusli Rusli

JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA 2026 CV. ALIM'SPUBLISHING

This study examines students’ interest in participating in the Al-Kautsar Tahfidz Dormitory Program at MAN 1 Baubau and identifies the factors influencing their participation. The study also seeks to provide a deeper understanding of how both internal and external conditions shape students’ willingness to engage in the program. Using a qualitative descriptive approach, data were collected through semi-structured interviews with dormitory supervisors, participating students, and non-participating students. Additional supporting information was also gathered through informal discussions and observation in the dormitory environment to strengthen the data validity. Data were analyzed through data reduction, data presentation, and conclusion drawing in an iterative process to ensure accurate interpretation. The findings indicate that students’ interest is shaped by internal factors, such as religious motivation, the desire to memorize the Qur’an, and self-improvement, as well as external factors, including parental support, peer influence, program socialization, and the religious dormitory environment. Conversely, low interest is associated with limited family support, low self-confidence in Qur’anic literacy, competing activities outside school, and perceptions of a demanding dormitory schedule. Overall, the program contributes positively to students’ religious character, discipline, and Qur’anic memorization skills, although variations in student interest remain evident depending on their personal and environmental conditions.

Andreas Hadirianto; Santi Widyaningrum; I Gusti Ngurah Agung Arya Bhakta Narayana; Sahala Manalu; Catharina Aprilia Hellyani

JURNAL RISET MANAJEMEN (JURMA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

Modern retail competition increasingly depends on the ability of stores to create efficient, comfortable, and memorable shopping experiences for Generation Z consumers. This study aims to examine the effects of Store Layout and Store Atmosphere on Purchase Intention in modern retail stores in Malang City. A quantitative associative design was employed using survey data from 123 Generation Z respondents selected through purposive sampling. The data were analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression with IBM SPSS Statistics 26. The results show that Store Layout has a positive and significant effect on Purchase Intention (t = 2.051; Sig. = 0.042), and Store Atmosphere also has a positive and significant effect (t = 2.460; Sig. = 0.015). Simultaneously, both variables significantly affect Purchase Intention (F = 10.570; Sig. < 0.001), although the adjusted coefficient of determination is modest (Adjusted R2 = 0.136). The findings imply that retailers should integrate functional layout design with sensory atmosphere management to strengthen Generation Z consumers’ intention to purchase.

Siti Marhamah

This study aims to describe the implementation of the group discussion model as a strategy to strengthen students' collaboration in Indonesian procedural text learning in Grade IV of SDN 8 Selat Penuguan. The study focuses on the implementation of group discussion, the forms of students' collaboration, the teacher's role in guiding collaboration, and the supporting and inhibiting factors in the learning process. This research employed a descriptive qualitative approach. The primary data were obtained from the teacher and Grade IV students, while supporting data were collected from learning documents. Data were gathered through observation, interviews, and documentation, and were analyzed through data reduction, data display, and conclusion drawing. Data validity was strengthened through source and technique triangulation. The findings indicate that group discussion was implemented through planning, small-group formation, procedural-text-based tasks, discussion, presentation, feedback, and reflection. The model strengthened students' collaboration through task sharing, mutual assistance, expressing opinions, listening to peers, and taking responsibility for group outcomes. The teacher acted as a learning designer, facilitator, guide, communication mediator, and evaluator of collaborative processes. Supporting factors included teacher readiness, the suitability of procedural text material, the use of worksheets, and a conducive classroom climate, while inhibiting factors included uneven student participation, limited time, differences in language competence, and the dominance of particular students in group work. The study concludes that the group discussion model is relevant for procedural text learning because it integrates material comprehension with the development of elementary students' social skills.

Adang Ridwan; Agus Salim; Ria Karmila; Mahdayeni Mahdayeni; Harlina Harja +1 more

Mutiara : Jurnal Penelitian dan Karya Ilmiah 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Data analysis is a fundamental stage in educational research because it determines the validity, credibility, and quality of research findings. The different philosophical paradigms underlying qualitative and quantitative approaches require distinct concepts, procedures, and analytical techniques. This study aims to examine the concepts, procedures, and implementation of data analysis in educational research using both qualitative and quantitative approaches. A literature review method was employed by analyzing books, scientific journal articles, and other relevant academic references related to educational research methodology. The findings indicate that qualitative data analysis emphasizes an interactive and iterative process involving data reduction, data display, conclusion drawing, and verification to produce credible and meaningful interpretations. In contrast, quantitative data analysis relies on systematic statistical procedures, including descriptive and inferential analyses, to test hypotheses, identify relationships among variables, and support objective decision-making. Although both approaches differ in their analytical orientation and techniques, they share the need for systematic, objective, valid, and rigorous procedures to ensure the accuracy and trustworthiness of research findings. Understanding these differences enables researchers to select analytical methods that are appropriate to their research objectives, designs, and data characteristics. This study contributes to a broader understanding of educational research methodology and provides practical guidance for researchers, educators, and university students in implementing effective and appropriate data analysis techniques.

Hibatullah, Habibi; Muktiono , Eka; Evi Marti

MALFINA : Maritime Logistics and Financial Journal 2026 Akademi Angkatan Laut

This study analyzes the effect of logistics digitalization systems and personnel competence on the distribution of personnel uniforms (kaporlap) at Kodiklatal. The study was motivated by the fact that the distribution system had not yet operated optimally despite the implementation of digital logistics, while delays in updating the Sistem Informasi Entitas Samapta (SIMBENSAM), limited documentation of device identities, and unequal digital skills among personnel still constrained distribution performance. A quantitative approach with explanatory design was applied. The population consisted of 3,099 personnel and the sample comprised 97 respondents selected using Slovin's formula. Data were collected through Likert-scale questionnaires and internal documentation, then analyzed using validity and reliability tests, classical assumption tests, descriptive analysis, and simple and multiple linear regression. The results show that the logistics digitalization system has a positive and significant effect on kaporlap distribution (t = 24.607; p < 0.05), personnel competence also has a positive and significant effect (t = 37.972; p < 0.05), and both variables simultaneously affect distribution performance (F = 788.285; p < 0.05) with an R square of 0.944. These findings confirm that digital systems and human competence must be strengthened in an integrated manner to support efficient, accurate, and timely distribution in a military education environment.

Hidayat Zainurrohim; Moh. Sakir; Ali Mutafi

Mutiara : Jurnal Penelitian dan Karya Ilmiah 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study examines the role of congregational prayer habituation in internalizing students’ religious character at SMP Jam'iyyatut Tholibin. Congregational prayer serves not only as a form of worship but also as a strategy for instilling religious values through consistent practice. This field research employed a phenomenological approach with a qualitative descriptive method. Primary data were collected through interviews with the principal, Islamic Religious Education teachers, the vice principal for student affairs, and students, while secondary data were obtained from school documents and relevant literature. Data collection techniques included observation, interviews, and documentation, and the data were analyzed through reduction, presentation, and conclusion drawing, with validity ensured through source and technique triangulation. The findings show that the regular habituation of Duha and Dhuhr prayers, supported by Qur’an recitation, Asmaul Husna, and Morning Inspirational Stories (CIP), effectively strengthens students’ discipline, responsibility, worship obedience, humility, and solidarity. Although challenges such as limited student motivation and external environmental influences remain, continuous guidance, motivation, and teachers’ exemplary behavior effectively support the internalization process. Overall, integrating congregational prayer with complementary religious activities effectively promotes students’ religious character development.

Refi Mariansyah; Rohman Wilian; Dwi Kurniawan

Ebisnis Manajemen 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

This study aims to determine the influence of work environment and work motivation on employee performance at PT. Bahari Bahagia Ria Jambi. This study uses quantitative methods. The population and sample in this study were all employees of PT. Bahari Bahagia Ria Jambi, totaling 76 respondents using saturated sampling techniques. The analysis method uses descriptive analysis. Instrument testing by conducting Validity Test and Reliability Test, also with Multiple Linear Regression and Classical Assumption Test. Hypothesis testing with t-test (Partial Test) and f-test (Simultaneous Test) using SPSS tools. The results of this study indicate that the performance description is in the very high category, the work environment is in the very supportive category and work motivation is in the very motivated category. The work environment has a positive and significant effect on employee performance at PT. Bahari Bahagia Ria Jambi, work motivation has a positive and significant effect on employee performance and simultaneously (simultaneously) the work environment and work motivation have a positive and significant effect on employee performance. The suggestions from this research are: (1) Employees should always maintain good relationships with each other so that the company's goals can be realized (2) Leaders should always provide encouragement so that employees can carry out their duties well (3) Companies should always pay attention to the potential of their employees and the efforts made to develop this potential through training.

Dira Nadian Salsabila; Yuwita Ariessa Pravasanti; Desy Nur Pratiwi

Jurnal Pajak dan Analisis Ekonomi Syariah 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the influence of modernization of the administrative system, motivation, and trust in the government on compliance in paying land and building tax (PBB-P2) in Nogosari District. The population in this study were land and building taxpayers. A sample of 100 respondents was taken using the Slovin formula. This study uses a quantitative approach with primary data collected through a questionnaire. Modernization of the administrative system (X1), motivation (X2), trust in the government (X3) and compliance in paying taxes (Y) are the variables used. In this study, the data were used for descriptive analysis, validity tests, reliability tests, and classical assumption tests. In addition, to test the hypothesis, multiple regression analysis was used for the f test, t test, and coefficient of determination (R2). All of this was done using the SPSS version 25 program. The results of the study, namely modernization of the administrative system (X1), motivation (X2), and trust in the government (X3), had a positive and significant impact on compliance in paying taxes (Y).

Ainiya, Khurrotun Ainiya; Estik Hari Prastiwi

The following study aims to analyze the influence of buzzer marketing, influencer marketing, and brand trust on purchase intention of Wardah products on TikTok Shop. The background of the study is based on the increasing use of TikTok Shop as a social commerce platform and the importance of digital marketing strategies in influencing consumer purchasing intention, especially in the cosmetics industry that demands brand trust. The research method uses a quantitative approach with a questionnaire distributed to 100 respondents. Data were analyzed through validity and reliability tests, classical assumption tests, and multiple linear regression. The results indicate that all instruments are valid and reliable and the model meets classical assumptions. Partially, buzzer marketing, influencer marketing, and brand trust have a significant effect on purchase intention, with coefficients of 0.494, 0.362, and 0.264, respectively. Simultaneously, all three variables also have a significant effect. The coefficient of determination value of 0.535 indicates that the variation in purchase intention is explained by these three variables.

Viosela Meytriana Situmorang; Burhanuddin Burhanuddin

JURNAL PENELITIAN TEKNOLOGI INFORMASI DAN SAINS (JPTIS) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

The development of digital communication technology has encouraged health institutions to utilize social media as a medium for health promotion and information dissemination. This study aims to analyze the effect of Instagram content management on audience responses at Lakespra dr. Saryanto. The research used a quantitative approach with a survey method involving 60 respondents selected from members of Lakespra dr. Saryanto. Data were collected through questionnaires distributed online and analyzed using validity tests, reliability tests, descriptive statistics, and simple linear regression with IBM SPSS Statistics. The results showed that all questionnaire items were valid and reliable, with Cronbach’s Alpha values of 0.951 for the content management variable and 0.934 for the audience response variable. The regression analysis indicated that Instagram content management had a significant effect on audience responses, with a significance value of 0.000 and an F value of 184.783. The coefficient of determination showed that Instagram content management contributed 76.1% to audience responses, including engagement, understanding of health information, and interest in health services. The findings indicate that visually attractive, informative, and consistent Instagram content can improve audience interaction and support digital health communication effectively.