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This study aims to examine the effect of the board of directors, audit committee, and public accounting firm size on corporate financial performance. The population consists of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange and not delisted during the 2019–2023 period. The sampling technique used was purposive sampling, resulting in 33 companies selected as research samples. This research employs a quantitative approach using secondary data obtained from company financial reports published by the Indonesia Stock Exchange and official corporate websites. Data analysis was conducted using SPSS (Statistical Package for Social Science) version 25, applying multiple linear regression analysis to examine the relationships among the research variables. The results indicate that the board of directors and audit committee do not have a significant effect on financial performance. In contrast, the size of the public accounting firm has a positive effect on financial performance. These findings suggest that the quality and reputation of external auditors play an important role in enhancing corporate financial performance.  

This study was carried out at RS Hj. Fatimah Sulhan in Kabupaten Demak, Jawa Tengah, which functioned as both the research site and the moderating context of the investigation. The research aims to examine how personal compensation, Organizational Citizenship Behavior (OCB), and organizational commitment influence employee work performance within the hospital environment. A quantitative research design was implemented, involving 150 employees selected as respondents through appropriate sampling procedures. Data were collected using structured questionnaires and subsequently analyzed using Structural Equation Modeling (SEM) with the AMOS software to test the hypothesized relationships among variables. The findings reveal that personal compensation, OCB, and organizational commitment each exert a positive and statistically significant impact on employee performance. These results indicate that fair and competitive compensation, strong voluntary work behaviors, and a high level of commitment to organizational goals collectively enhance productivity, service effectiveness, teamwork quality, and overall institutional performance in the healthcare setting.

This study aims to analyze the influence of leadership style and work motivation on employee loyalty at the Bungku Pesisir District Office, Morowali Regency. The study used a quantitative approach by distributing questionnaires to 40 employees as respondents. The research instrument consisted of 36 statement items with the variables of leadership style (X1), work motivation (X2), and employee loyalty (Y). The data were analyzed using descriptive statistics, classical assumption tests, and multiple linear regression analysis. The results of the descriptive analysis showed that leadership style and work motivation were in the high category, while employee loyalty was also classified as very good. Normality, multicollinearity, and heteroscedasticity tests showed that the regression model met the requirements of the analysis. The results of multiple linear regression showed that leadership style and work motivation had a positive and significant effect on employee loyalty, both partially and simultaneously. A determination coefficient (R²) of 0.725 showed that 73% of employee loyalty variations were influenced by these two independent variables, while the other 27% were influenced by other factors outside the study. Thus, this study concludes that improving effective leadership style and strong work motivation play an important role in strengthening employee loyalty in the Bungku Pesisir District Office. The results of this study imply that organizations need to improve the quality of leadership and create a work environment that can motivate employees optimally.

The development of information technology has significantly improved the efficiency of application-based delivery services, including Shopee Partner Driver couriers. However, several issues such as delays in information updates, system errors, and inaccurate delivery data still affect courier performance. This study aims to analyze the effect of Information Quality and System Quality on the Performance of Shopee Partner Driver Couriers in Medan City. This research used a quantitative method with a questionnaire survey distributed to 100 active couriers. The instrument applied a fivepoint Likert scale, and data were analyzed using validity and reliability tests, descriptive statistics, and multiple linear regression analysis with SPSS software. The results indicate that both Information Quality and System Quality have a positive and significant effect on Courier Performance. The coefficient of determination (R²) of 0.625 shows that these two variables explain 62.5% of courier performance variance, while the remaining 37.5% is influenced by other factors. These findings support the DeLone and McLean (2003) model of information system success, emphasizing the importance of system and information quality in enhancing user performance.

College represents a critical transitional period requiring high adaptation, where students often face escalating academic demands triggering psychological pressure. This study aims to deeply analyze the reciprocal relationship between sleep patterns and academic stress levels, and identify their subsequent impacts on cognitive function (concentration) and students' physical health. This study employs a qualitative method with a Systematic Literature Review approach. Data were collected through comprehensive searches of accredited national and reputable international scientific articles published within the last five years (2020–2025). Literature selection was conducted rigorously using specific keywords to screen empirical studies relevant to stress, sleep, and student health variables. Data synthesis reveals a strong and consistent negative correlation. High levels of academic stress whether stemming from the adaptation phase of new students (initiation), thesis preparation workload, or role conflicts in working students are significantly associated with decreased sleep quality. Physiologically, stress triggers increased cortisol levels causing insomnia, shortened sleep duration, and prolonged sleep latency. Subsequent impacts are proven to drastically reduce learning concentration and trigger physical health disorders, including an increased risk of primary dysmenorrhea in female students. This study concludes that academic stress and sleep disturbances form a destructive cycle that exacerbates one another. Therefore, holistic institutional interventions in the form of sleep hygiene education and stress management training are needed to break this chain for the sake of student well-being and academic performance.

The competitiveness of gig workers in the digital economy era raises issues such as competency gaps with market needs and instability in the quality of gig workers' work. This study explains the influence of training, work skills, and independent learning on the performance of gig workers who participate in training programs at the Central Java Province Cooperative and SME Training Center. Therefore, this study aims to examine the influence of each variable partially and simultaneously. This study uses a quantitative approach by distributing questionnaires to the entire population or using a saturated sample of 50 gig workers participating in training at BALATKOP UKM. The data was obtained using a Likert scale questionnaire instrument compiled based on the operational definitions of the variables and analyzed using multiple linear regression analysis to test the influence of training (X2), work skills (X2), and independence (X3) on performance (Y). The results of the study show that training, job skills, and independent learning each have a positive and significant effect on gig worker performance, and simultaneously, these three variables have a 66.5% effect on performance. This synthesis of findings confirms that gig worker performance is not only determined by the quality of training programs and technical skill mastery, but also by the ability to manage the learning process independently. Therefore, the conclusion is that the development of training programs at BALATKOP UKM needs to be designed in an integrated manner to simultaneously strengthen training, work skills, and independent learning as a strategy for improving the sustainable performance of gig workers.

In Surabaya City, the City Government through the Transportation Agency developed the Suroboyo Bus and Trans Semanggi programs to address traffic congestion, limited public transportation, and the need for safe, comfortable, and environmentally friendly transportation. However, complaints are still found regarding limited facilities, irregular schedules, and suboptimal communication services, so that service performance evaluation is needed from the user's perspective. This study aims to analyze the performance of Suroboyo Bus and Trans Semanggi public transportation services at the Surabaya City Transportation Agency using five public service performance indicators according to Dwiyanto et al. (2021), namely productivity, service quality, responsiveness, responsibility, and accountability. The approach used is quantitative with the Importance Performance Analysis (IPA) method. The results of the study show an average expectation score (importance) of 4.18 and a reality score (performance) of 3.86 with an overall gap of -0.32, which means that the performance of Suroboyo Bus and Trans Semanggi services still does not meet public expectations. Through the IPA mapping, three attributes are in Quadrant I (high priority): the friendly and professional attitude of staff, the adequacy of on-board facilities, and the transparency of official information regarding schedules and service changes. A total of 13 attributes are in Quadrant II (maintained), 13 attributes in Quadrant III (low priority), and one attribute in Quadrant IV (excessive).

This study aims to analyze the quality of granulated sugar products at PT Madukismo Yogyakarta using the Six Sigma methodology through the DMAIC approach (Define, Measure, Analyze, Improve, and Control). The main problems identified involve high variations in product quality and significant defects, particularly related to moisture content (less dry) and off-color products. Production and defect data from May 2023 to September 2024 were used to calculate DPMO and sigma levels as indicators of process performance. The results show that the sigma level ranges from 4.48 to 5.03, with the highest DPMO recorded at 1,456.76 and the lowest at 205.55, indicating that the process has not yet achieved Six Sigma performance. Pareto analysis reveals that color defects (58.4%) contribute the most to overall defects. The Fishbone diagram analysis indicates that defect causes originate from factors related to manpower, method, material, machine, measurement, and environment. Improvement recommendations include digitalizing monitoring systems, enhancing SOPs, upgrading operator competencies, modernizing machinery, improving raw material management, and strengthening environmental control systems. These improvements are expected to reduce DPMO to below 500 and increase the sigma level to at least 5.2. This study concludes that the Six Sigma approach is effective in identifying quality issues and formulating strategies to improve the quality of granulated sugar products at PT Madukismo.

This study aims to analyze employee performance and identify factors that need to be considered in efforts to improve employee performance at PT. Bank Negara Indonesia (Persero) Tbk Maumere Branch Office using the Performance Analysis Quadrant (PAQ) method. Data were collected through interviews and questionnaires. Interviews were used to obtain an overview of employee performance which was analyzed descriptively qualitatively, while questionnaires were used to measure aspects of employee knowledge and work attitudes which were then analyzed using PAQ. The results of the study indicate that in general employee performance is in the good category and has been in accordance with the company's operational standards, however there are still obstacles in the aspects of work quality and timeliness, especially during high workloads. PAQ mapping shows that most competency attributes are in Quadrant A (motivation) and Quadrant D (training), so that improving employee performance needs to be focused on strengthening work motivation, improving work processes and environments, and implementing ongoing training.

Focusing on Yuli Bakery, this study aims to examine in depth how production planning budgets and cost effectiveness influence business profitability, particularly in the food and bakery industry sector. This research is based on the assumption that effective production planning can optimize the utilization of available resources, minimize raw material waste, and establish more efficient and structured business operational performance. The study explores the implementation of labor management, raw material management, and production process control oriented toward cost efficiency without reducing product quality, thereby enabling sustainable profitability improvement. The results of the analysis show that Yuli Bakery successfully reduced its cost of goods sold (COGS) by IDR 12,800,000, which directly contributed to an increase in operating profit and gross profit. This cost reduction did not affect overall production volume nor generate additional expenses in other cost components. These findings indicate that even in the absence of significant revenue growth, cost optimization through proper production planning can make a substantial contribution to improving Yuli Bakery’s profitability.

The utilization of digital technology in government administration is a critical measure to improve employee performance and the efficiency of public services. However, the effectiveness of implementing this technology is highly determined by the degree to which employees accept the digital systems being used. This study aims to analyze the impact of digital technology acceptance on employee performance at the Mojoroto District Office in Kediri City. The research employs a quantitative method with an explanatory design. Information was obtained through a questionnaire survey distributed to all employees at the Mojoroto District Office, totaling 30 respondents, using total sampling techniques. Indicators of digital technology adoption were evaluated based on perceptions of benefits, operational ease, social pressure, and infrastructural support, while employee performance was assessed according to the quality of work output and responsibilities. Data analysis involved descriptive statistics, validity and reliability tests, and ordinal linear regression. The study findings indicate that digital technology acceptance has a positive and significant influence on employee performance. The coefficient of determination figure reveals that digital technology adoption can explain a large part of the fluctuations in employee performance, with the remaining variation influenced by variables outside the research model. These results imply that the greater the level of digital technology acceptance, the better the resulting employee performance. This study concludes that strengthening digital capabilities, technical guidance, and institutional support are key strategies for enhancing employee performance and public service quality at the district level.

Labor productivity is a critical factor in construction project success as it directly affects time, cost, and work quality. In the Palm Vista Residence housing development project, delays in ground floor structural works indicate suboptimal human resource performance. This study aims to analyze labor productivity levels, identify factors influencing productivity, and formulate strategies to improve productivity in sloof beams, columns, and floor slab works. The research employs a quantitative approach with descriptive-analytical methods through field observations, questionnaires, and interviews. Labor productivity is measured using the work sampling method and the Labour Utilization Rate (LUR), while influencing factors are analyzed using multiple linear regression. Strategy prioritization for productivity improvement is determined using the Analytical Hierarchy Process (AHP). The results show that labor productivity is at a moderate level and is significantly influenced by work experience, managerial aspects, and coordination and planning. The priority strategies include improving worker competence and strengthening project management practices. These findings are expected to provide practical guidance for construction labor management to enhance efficiency and ensure timely project completion.

PLN (Persero) is the state-owned company responsible for supplying electrical energy in Indonesia and plays a crucial role in ensuring the reliability and continuity of power distribution. Therefore, all electrical equipment, particularly power transformers, must be maintained in safe and reliable operating conditions. Transformers function to change voltage levels from high to low or vice versa and are essential components in the electric power distribution system. One important transformer component that requires periodic maintenance is the On Load Tap Changer (OLTC). To maintain transformer performance and extend its service life, routine maintenance activities such as OLTC oil replacement are necessary. PT. PLN (Persero) ULTG Rangkasbitung conducts regular OLTC oil replacement twice a year as part of its preventive maintenance program. Transformer oil serves as both an insulating medium and a cooling agent; therefore, its condition greatly affects transformer reliability and operational safety. Degraded oil quality can cause insulation failure and reduce transformer efficiency. This study aims to describe the procedure and implementation of On Load Tap Changer oil replacement at the transformer substation of PT. PLN (Persero) ULTG Rangkasbitung. The research method used is field research, carried out through direct observation and interviews with maintenance personnel. The results of this study are expected to provide a clear understanding of the OLTC oil replacement process, support proper maintenance practices, and emphasize the importance of transformer maintenance in ensuring the reliability and sustainability of the electric power system.

This study analyzes the strategic role of quality-based marketing models in enhancing the competitiveness of kombucha products, with a specific focus on Rumah SCOBY DBA, produced by the Yayasan Dharma Bintang Akademia. By integrating Total Quality Management (TQM), Quality Assurance (QA), and Quality Control (QC), the research explores how quality-driven frameworks contribute to marketing effectiveness, consumer trust, brand positioning, and sustainable performance in the functional beverage industry. Employing a Systematic Literature Review (SLR) combined with conceptual analysis, the study systematically examined publications from 2015 to 2025 across leading academic databases, focusing on themes of quality management, functional beverage marketing, kombucha production, consumer behavior, and digital strategies. The findings reveal that product quality—characterized by fermentation stability, microbiological safety, and nutritional consistency—serves as the primary driver of consumer purchase intention. Process quality, through standardized SOPs, hygiene protocols, and traceability systems, reinforces credibility, while service quality, including transparent labeling, health education, and digital engagement, strengthens brand trust. Integrating TQM principles into marketing fosters consumer loyalty, differentiates brands in competitive markets, and supports long-term sustainability. This study provides practical guidance for producers, community-based enterprises, and policymakers to adopt quality-driven marketing models, offering a novel conceptual framework tailored to kombucha products and mapping future research directions in functional beverage innovation.

Leadership is a strategic factor in improving the quality of Islamic educational institutions. The challenges of social change and globalization demand leadership models that are not only managerially effective but also grounded in Islamic values. This study aims to analyze models of Islamic educational leadership and their implications for institutional quality. The research method employed is a literature review, examining books and national and international journal articles indexed in Scopus and SINTA over the last five years. The findings indicate that transformational, visionary, democratic, and prophetic leadership play a significant role in enhancing educator performance, building an Islamic organizational culture, and strengthening the governance of Islamic educational institutions. The integration of Islamic values with modern leadership principles emerges as a strategic approach to developing the quality of Islamic education.

Teamwork is a fundamental factor in social, organizational, and educational life, because in essence humans are social creatures that require the interaction and involvement of other individuals to meet their needs and achieve life goals. In the context of work, teamwork can be defined as the result of coordinated individual efforts that are able to produce higher performance than if work is done individually, or as a group of individuals working collectively to achieve common goals that are easier to achieve through collaboration. The implementation of teamwork plays an important role in accelerating job completion, improving individual and organizational performance, and being able to prevent overlapping tasks through good synchronization. Through intensive interaction, teamwork can have a positive impact on the overall performance of the group and also improve individual abilities through the process of knowledge and experience transfer between employees. The dimension of teamwork includes active member contributions, interaction and communication, consistency in maintaining focus on goals, quality of work results, and relevance of team members' knowledge and skills. Therefore, the effectiveness of teamwork is seen as the most important competitive advantage in an organization, making it a major factor that influences the increase in work productivity.

The quality of human resources (HR) in Islamic and public primary schools (MI/SD) is a key factor in improving the quality of basic education and is strongly influenced by the leadership role of the school principal. Principals function not only as administrators but also as instructional leaders who are capable of mobilizing teachers and educational staff to develop professionally. This study aims to analyze the role of school principal leadership in improving the quality of human resources in MI/SD, particularly in terms of pedagogical, professional, social, and personal competencies of teachers and educational staff. This research employed a qualitative approach using a case study method. Data were collected through in-depth interviews, observations, and documentation studies, while data analysis was conducted through data reduction, data display, and conclusion drawing. The findings indicate that visionary, participatory, and transformational leadership of school principals plays a significant role in enhancing the quality of human resources. Principals actively encourage teacher professional development through academic supervision, continuous training, teamwork empowerment, and the creation of a supportive and collaborative school culture. In addition, the principal’s exemplary behavior in discipline, communication, and decision-making contributes positively to increasing motivation and performance among teachers and staff. The implications of this study suggest that improving the quality of basic education in MI/SD requires strengthening school principals’ leadership competencies so that they are able to manage and develop human resources in a sustainable manner and oriented toward educational quality improvement.

The quality of educational human resources (HR) is a key factor in determining the quality and success of educational implementation in schools. However, many schools still face problems of low performance, motivation, and professionalism among teachers and educational staff due to leadership that is not responsive to the diversity of conditions and human resource needs. This study aims to examine situational leadership as a strategy employed by school principals to improve the quality of educational human resources. The study adopts a literature review approach with qualitative content analysis of books, scholarly journal articles, and relevant previous research. The findings indicate that situational leadership enables school principals to adjust leadership styles directing, coaching, supporting, and delegating according to the levels of readiness, competence, and motivation of teachers and educational staff. Adaptive and participative leadership contributes positively to improved performance, work commitment, professionalism, and the creation of a conducive organizational climate and school culture. Therefore, situational leadership can be used as a strategic approach in planning, implementing, and evaluating sustainable educational quality improvement programs.

The availability of quality human resources provides an opportunity for leaders to select the best employees for strategy implementation. However, the effectiveness of strategy implementation depends not only on human resources but also on the organizational culture and leadership style applied. Based on the results of the first hypothesis test, it was found that the organizational culture variable has a positive and significant effect on employee performance at the Pesisir Selatan Regency DPMDPPKB. Therefore, in this study, the first hypothesis (H1) is accepted. Based on the results of the second hypothesis test, it was found that the leadership style variable has a positive and significant effect on employee performance at the Pesisir Selatan Regency DPMDPPKB. Therefore, in this study, the second hypothesis (H2) is accepted. Organizational culture partially has a positive and significant effect on employee performance. Therefore, it can be concluded that if organizational culture improves, employee performance will also improve. Leadership style has a positive and significant effect on employee performance. Therefore, it can be concluded that if leadership style improves, employee performance will also improve. Organizational Culture and Leadership Style simultaneously have a positive and significant effect on employee performance at the Pesisir Selatan Regency DPMDPPKB. Therefore, it can be concluded that if Organizational Culture and Leadership Style improve simultaneously, employee performance will also improve.

English Correspondence is an important course for university students from non-English departments as it equips them with professional writing skills needed in the workplace, including job application letter writing. This study aims to describe students’ writing outcomes in writing job application letters after receiving instruction in an English Correspondence course. The study employed a descriptive qualitative research design. The participants consisted of 22 students from a non-English department enrolled in the English Correspondence course at Stekom university. The data were obtained from students’ final job application letters and analyzed using an analytic writing assessment rubric focusing on content relevance, completeness of letter structure, organization, and use of formal English. The findings reveal that students generally achieved good writing outcomes in writing job application letters. The strongest aspect was the completeness of letter structure, indicating that most students were able to apply the standard format and components of a job application letter appropriately. Students also demonstrated relatively good performance in content relevance and use of formal English. However, weaknesses were identified in organization and language accuracy, particularly in developing coherent ideas and using grammatically accurate formal expressions. The analysis of representative excerpts from students’ letters further illustrates variations in writing quality across aspects. Overall, the findings suggest that instruction in the English Correspondence course contributed positively to students’ ability to write job application letters. This study highlights the importance of examining students’ writing outcomes holistically to provide insights for improving instructional practices in teaching professional writing.