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This study was motivated by the gap between employee performance evaluations and the quality of health services at Dr. Adnaan WD Payakumbuh Regional General Hospital. Although the majority of employees received a “Good” performance rating through the e-Kinerja system and SKP, the public still complained about slow service, long lines, a lack of empathy among staff, and poor coordination between units. This study aims to analyze the implementation of performance management in relation to improvements in employee performance and the quality of healthcare services. The research method employs a descriptive qualitative approach, utilizing data collection techniques such as in-depth interviews, observations, and documentation involving hospital management, medical and non-medical staff, as well as patients. Data analysis utilizes the Miles and Huberman model through data reduction, data presentation, and drawing conclusions. The results indicate that the implementation of performance management is not yet optimal because it remains administratively oriented and has not been integrated with service quality. Issues were identified in the areas of human resources, facilities, coordination, supervision, as well as low levels of empathy and service responsiveness. The study concludes that the performance management system does not yet fully support improvements in the quality of healthcare services; therefore, an evaluation based on service outcomes and patient satisfaction is required.

This study is motivated by the importance of improving the performance of police officers as the frontline of public service, which is influenced by transformational leadership, organizational communication, and work discipline. In practice, variations in officer performance are still observed at police precincts under the Solok Police Department, as evidenced by differences in case resolution rates, service responsiveness, and the effectiveness of task execution. These conditions are suspected to be related to the suboptimal implementation of transformational leadership, organizational communication, and work discipline among officers. This study aims to analyze the influence of transformational leadership and organizational communication on police officer performance, as well as to test the role of work discipline as a moderating variable. The research method used is a quantitative approach with a field research design. The study population consisted of all 126 members of the police stations under the Solok Police Department, with a sample size of 124 respondents. Data collection was conducted by distributing questionnaires to police officers, which were then analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results of the study indicate that transformational leadership has a positive and significant effect on member performance, with a coefficient of 0.754, a T-statistic of 3.550 (>1.96), and a P-value of 0.000 (<0.05); thus, the first hypothesis is accepted. Organizational communication has a negative and significant effect on performance with a coefficient of -0.615, a T-statistic of 2.509 (>1.96), and a P-value of 0.012 (<0.05). Work discipline does not moderate the effects of transformational leadership or organizational communication on performance, as both show insignificant results. In conclusion, improved police officer performance can be achieved through the implementation of effective transformational leadership and the strengthening of organizational communication.

Abstract. This study aims to determine the effect of Work-Life Imbalance on Customer Service Performance among banking employees who are also university students in Bandung City. Dual roles as employees and students have the potential to create an imbalance between work and academic life, which may affect the quality of customer service. This study employed a quantitative approach with a sample of 25 respondents consisting of active banking employees who are currently pursuing higher education. Data were collected through questionnaires and analyzed using simple linear regression with the assistance of IBM SPSS software. The results indicate that Work-Life Imbalance has a significant effect on Customer Service Performance. The coefficient of determination (R Square) value of 0.837 shows that the Work-Life Imbalance variable explains 83.7% of the variance in Customer Service Performance, while the remaining percentage is influenced by other variables outside the scope of this study. Therefore, banking companies are expected to provide appropriate support for employees who carry dual roles as workers and students.

Abstract. This study aims to analyze the influence of psychological safety on sustainable innovation with communication behavior as a mediating variable. The research design used a quantitative approach with a survey method on employees of PT Morich Indo Fashion. Sampling was conducted using the Slovin formula and obtained respondents who were analyzed using Partial Least Squares (PLS). The results showed that psychological safety has a positive effect on sustainable innovation and communication behavior. In addition, communication behavior also has a positive effect on sustainable innovation and mediates the relationship between psychological safety and sustainable innovation. These findings emphasize the importance of creating a psychologically safe climate and effective communication to encourage sustainable innovation in organizations.   Keywords: Psychological Safety; Communication Behavior; Sustainable Innovation; Partial Least Squares; Human Resource Management

Digital transformation in the tax sector is a strategy of the Direktorat Jendral Pajak (DJP) to improve the quality of service and taxpayer compliance. One form of this transformation is the implementation of the Coretax system as an integrated tax administration system that replaces the DJP Online system. This system change poses adaptation challenges for taxpayers, particularly in reporting Annual Tax Returns, which has the potential to affect the accuracy of tax payments. This study aims to analyze the optimization of the transition of Annual Tax Return reporting through the Coretax system on the accuracy of individual taxpayer payments at the North Sidoarjo Tax Office (KPP Pratama). The research method used is descriptive qualitative with data collection techniques such as observation of the Annual Tax Return reporting assistance process, documentation, and interviews with three taxpayers. The results show that the Coretax system is able to improve the accuracy of tax filing through data integration and automatic validation, thereby encouraging the accuracy of the amount and timeliness of tax payments. However, technical system constraints and limitations in taxpayer digital literacy were still encountered during the transition period. Assistance from tax officers and tax volunteers proved to be instrumental in helping taxpayers adapt to the Coretax system. This study concludes that optimizing the transition of the Coretax system requires a combination of system improvements and strengthening taxpayer education to achieve sustainable accuracy of tax payments.

This study aims to explore the meaning of service excellence from the perspective of hotel employees at Kinasih Resort Depok, Indonesia. Most existing research on service excellence has focused on guest satisfaction, leaving the subjective experiences of employees as service providers underexplored. This study employs a qualitative approach with a descriptive phenomenological design. Data were collected through in-depth interviews, participatory observation, and documentation from five purposively selected informants across the F&B Service, Housekeeping, Front Office, Human Resources, and management departments. Data analysis followed Moustakas's phenomenological procedure encompassing epoché, horizonalization, theme clustering, and essence description. Findings reveal that employees construct layered meanings of service excellence according to their hierarchical positions: frontline workers emphasize friendliness and responsiveness, supervisors emphasize speed and problem resolution, while management frames it as a holistic service ethos encompassing internal relationships. Emotional labor emerged as an inevitable dimension managed through collaboration, prioritization, and de-escalation strategies. Organizational factors including training systems, communicative leadership, guest feedback-based evaluation, and managerial attention to employee well-being demonstrably shape how employees internalize service excellence values. This study contributes to employee-centered literature on service excellence and offers practical implications for human resource development in resort contexts.

The management of ethical drug inventory is a crucial aspect of supporting the smooth delivery of healthcare services in hospitals. Improper management of ethical drugs can lead to stockouts or overstock, which results increased operational costs and the risk of drug expiration. This study aims to analyze the inventory control of ethical drugs at RSUD Inche Abdoel Moeis Samarinda using the Economic Order Quantity (EOQ), Safety Stock, and Reorder Point methods. The data used in this study are the consumption of ethical drugs during 2024, obtained from the hospital’s Pharmacy Installation. The data analysis method involves calculating ordering and holding costs, determining the optimal order quantity using EOQ, and calculating Safety Stock and ROP to maintain drug availability during lead time. The results of this study indicate that the application of the EOQ method provides a more optimal and efficient order quantity compared to previous policies. Furthermore, Safety Stock and ROP calculations assist the hospital in preventing ethical drug shortages and creating a more structured ordering schedule. Thus, the implementation of EOQ, Safety Stock and ROP methods can improve the efficiency of ethical drug inventory management while supporting the continuity of healthcare services at RSUD Inche Abdoel Moeis Samarinda.

 This study was conducted to evaluate the influence of Total Asset Turnover (TATO), Debt to Equity Ratio (DER), and Net Profit Margin (NPM) in predicting stock return fluctuations. The study focuses on retail sector issuers listed on the Indonesian Stock Exchange (IDX) between 2021 and 2024. Through the application of panel data regression analysis, the study determined that the Common Effects Model (CEM) is the most appropriate estimation method. This decision was made based on a series of tests including the Chow Test and the Lagrange Multiplier. Although classical assumption testing showed symptoms of heteroscedasticity, this problem was addressed using the EGLS (cross-sector weighting) Panel method to ensure the validity of the estimates. Based on partial testing, it is found that TATO and NPM variables have a positive and significant contribution to stock returns, while DER is found to have no significant effect. Collectively, all independent variables had a significant effect, with the Adjusted R-Square value reaching 27.80%. This indicates that for investors in the retail sector, profitability and operational efficiency are important indicators in making investment decisions.

Abstrak. Perkembangan teknologi informasi telah mendorong pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) untuk memanfaatkan sistem penjualan berbasis online. Meskipun memberi kemudahan, sistem ini juga menimbulkan tantangan baru, khususnya dalam hal pengendalian internal. Penelitian ini bertujuan untuk mengetahui sejauh mana UMKM di Kota Malang menerapkan pengendalian internal dalam aktivitas penjualan online, dengan fokus pada aspek seperti pengendalian lingkungan, penilaian risiko, aktivitas pengendalian, komunikasi, dan pemantauan. Menggunakan pendekatan deskriptif kualitatif melalui wawancara dan observasi, hasilnya menunjukkan bahwa sebagian besar UMKM belum menerapkan sistem pengendalian internal secara optimal, terutama dalam dokumentasi transaksi, pemisahan tugas, dan otorisasi pembayaran. Oleh karena itu, disarankan agar UMKM mulai menerapkan prinsip-prinsip dasar pengendalian internal sesuai dengan kapasitas dan kebutuhan usaha untuk menunjang kelangsungan dan kepercayaan pelanggan dalam kegiatan bisnis online.

This research is driven by Law Number 1 of 2023 concerning Financial Relations between the Central Government and Regional Governments (HKPD), which reclassifies several taxes, including entertainment tax, into the Category of Goods and Services Tax (PBJT). This policy is further regulated by Surabaya City Regional Regulation Number 7 of 2023. This study aims to analyze the contribution of entertainment tax within the PBJT framework toward Surabaya's Local Generated Revenue (PAD) from 2021 to 2023. Using a descriptive quantitative approach, data were collected from the Surabaya City Budget Realization Report (LRA) and other official documents, then processed using RStudio. The results indicate that while entertainment tax realization increases annually, its contribution to Surabaya's PAD remains significantly low, averaging below 2%. This suggests that entertainment tax is not yet a primary source of revenue for the city. Based on these findings, the Surabaya City Government is expected to tighten supervision over entertainment transactions through digital systems to minimize fraud risks and conduct comprehensive data updates on new entertainment venues to maximize tax collection.

This study aims to examine the influence of price, brand image, and product innovation on the level of customer loyalty of Honda motorcycles, especially in Purworejo Regency. The method used in this study is a quantitative approach with an explanatory design. Data collection was carried out by distributing questionnaires to 100 respondents with the following requirements: a minimum of 17 years old, domiciled in Purworejo Regency, have used or owned a Honda motorcycle for at least 1 year, and selected using a purposive sampling technique. Then the data obtained were analyzed using multiple linear regression with the help of IBM SPSS Statistics 25. Before being analyzed, validity and reliability tests were conducted to determine the instrument can be used and a classical assumption test was conducted to ensure that the regression model meets statistical requirements. The results of the research analysis simultaneously show that price, brand image, and product innovation have a significant influence on customer loyalty. However, this is different from the partial test which indicates that only brand image has a significant influence in shaping customer loyalty. Brand image was also found to be the most dominant factor in increasing the tendency to repurchase, resistance to competing brands, and positive customer recommendations.

The development of Micro, Small, and Medium Enterprises (MSMEs) in the traditional culinary sector in Dumai City has shown significant growth, particularly in bolu kembojo products. Increasing competition requires business actors not only to focus on product quality but also to implement business ethics in their operations. This study aims to analyze the role of business ethics in enhancing customer loyalty toward bolu kembojo MSME products in Dumai City. This research employs a qualitative approach using a case study method, with informants consisting of MSME owners and consumers selected purposively. Data collection techniques include interviews, observations, and documentation, while data analysis is conducted using an interactive model involving data reduction, data display, and conclusion drawing. The findings indicate that the implementation of business ethics, such as honesty, responsibility, and good service, can enhance customer trust and satisfaction. These factors subsequently encourage repeat purchases and positive word-of-mouth recommendations. The implication of this study suggests that the application of business ethics is a crucial strategy for MSMEs in strengthening customer loyalty and sustaining business continuity.

PT Bank Pembangunan Daerah Jawa Timur Tbk (“Bank Jatim”) is a regional-owned company engaged in banking. The main activity of this company is to collect and channel funds and provide other banking services to all customers in the East Java region.  With the tagline "Yang Terbaik Untuk Anda", Bank Jatim maximizes the best potential ranging from services to the provision of products that continue to be developed and created technology-based to achieve BPD Regional Champion. It will not be achieved without the role of optimal human resources. The purpose of this study was to test and analyze the effect of employee empowerment on employee engagement through job satisfaction in employees of the corporate secretary division of Bank Jatim Surabaya Head Office. Where the employee empowerment variable has four indicators, the four of which will be studied, namely sense of meaning, sense of competence, self determination, impact. This research is causality research with a quantitative approach. Sampling technique used saturated samples with a total of 37 respondents in the corporate secretary division of Bank Jatim Surabaya Head Office. The statistical analysis used in this research is partial least square (PLS) with the help of smartPLS 3.0 software. The results of this study explain that employee empowerment has a positive and significant effect on employee engagement, employee empowerment has a positive and significant effect on job satisfaction. Job satisfaction has a positive and significant effect on employee engagement. Job satisfaction is able to mediate the relationship between employee empowerment and employee engagement.

This study aims to examine the differences in stock prices before and after the Palestine-Israel ceasefire event in fast-food restaurant companies,  Pizza Hut and KFC. International-scale events may influence investor perceptions, as reflected in stock price movements in the capital market. This study employs a comparative quantitative approach using stock price data collected over 30 days before and 30 days after the ceasefire event. The analyzed data consist of secondary data processed through descriptive statistics, normality tests, and hypothesis testing. The findings indicate that the average stock price of PZZA increased after the event, whereas FAST experienced a decline in its average stock price. These results reveal differences in stock prices between the periods before and after the ceasefire event in both companies. The findings further suggest that geopolitical events are associated with changes in stock prices in the fast-food restaurant industry, although market responses differ across companies. Therefore, future studies are recommended to expand the scope of research objects and extend the observation period to obtain a more comprehensive understanding of market responses to international events.

Penelitian ini bertujuan untuk mengetahui pengaruh hubungan antara gerakan meroda dan kayang pada atlet senam di Rizfa Gimnastik Kota Jambi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode korelasional. Populasi dan sampel dalam penelitian ini adalah seluruh atlet senam yang aktif di Rizfa Gimnastik Kota Jambi. Teknik pengumpulan data menggunakan tes dan pengukuran kemampuan fisik serta keterampilan gerakan meroda dan kayang. Alat analisis data menggunakan uji korelasi Pearson product-moment. Temuan penelitian menunjukkan adanya hubungan yang signifikan dan pengaruh positif antara penguasaan gerakan kayang terhadap kemampuan meroda pada atlet. Atlet yang memiliki kelentukan kayang yang baik cenderung mampu melakukan gerakan meroda dengan teknik yang lebih stabil dan sempurna. Implikasi dari penelitian ini adalah pentingnya bagi pelatih senam untuk memperkuat latihan dasar kelenturan tubuh melalui gerakan kayang sebagai modalitas utama sebelum meningkatkan kompleksitas gerakan senam lantai seperti meroda.

This research has a purpose so that we can know the organization of Muhammadiyah can exist in facing the challenges of the current era, there are many factors or supporting elements in the Muhammadiyah organization so that this organization is able to exist to face the challenges of the current era, starting from the beliefs of the Muhammadiyah organization, the values of Muhammadiyah, the culture of the Muhammadiyah organization, and the leadership management system in the Muhammadiyah organization, by using a research approach Systematic Literature Review (SLR) or literature research, the researcher collected literature about how Muhammadiyah can exist in facing the challenges of the current times, the researcher found that there are many factors or elements in the Muhammadiyah organization that show that Muhammadiyah is able to exist in facing the challenges of the times, starting from a strong belief in the teachings of Islam that adheres to the Qur'an and As-Sunnah Al-maqbulah and enshrined in the Muhammadiyah Principles of Belief and Ideals (MKCH), the values contained in the Islamic Life Guidelines for Muhammadiyah Citizens (PHIWM), a neatly structured and disciplined organizational culture, and the management system of Muhammadiyah's leadership which has elements of Ulama', Intellectual, Academic, Legal, and Rational are able to present new cadres who will be able to carry the wheels of the Muhammadiyah organization so that they can continue to exist in facing the challenges of the times.

The current research examines the effect of the Student Teams Achievement Division (STAD) cooperative learning model on Indonesian language outcomes among sixth-grade students at SD Negeri 106805 Manunggal. Operating within a quantitative framework, this quasi-experimental research utilized a non-equivalent control group design. The sample comprised 50 students, classified into a control group (23 students) and an experimental group (27 students). Data collection involved observations, documentation, alongside pretest and posttest scores. The 10-item essayThe instrument achieved a high level of reliability, with Cronbach’s Alpha coefficients of 0.700 on the pretest and 0.807 on the posttest. Diagnostic tests confirmed the data were normal and homogeneous. The experimental group achieved a substantial learning improvement of 42.04, significantly outperforming the control group's gain of 17.39. The independent sample t-test yielded a critical significance value of 0.000 < 0.05, confirming that the STAD model exerts a significant and positive influence on student’s indonesian language achievement.

This study examines the role of innovation management in learning to improve the quality of basic education, particularly in elementary schools. The background of this research is the increasing demand for adaptive, creative, and student-centered learning approaches in response to rapid educational changes in the digital era. The objective of this study is to analyze how the implementation of innovation management strategies in learning can enhance teaching effectiveness, student engagement, and overall educational quality. This research uses a qualitative descriptive method through literature review by analyzing relevant books, journals, and previous studies related to learning innovation and educational management. The findings indicate that effective management of learning innovation—such as the integration of technology, the use of active learning models, and teacher professional development—significantly contributes to improving student learning outcomes and classroom interaction. Furthermore, innovation management encourages teachers to be more creative in designing learning activities that are contextual and meaningful for students. The study implies that schools and education stakeholders need to strengthen institutional support, provide continuous training for teachers, and develop policies that encourage sustainable innovation in learning. Thus, structured innovation management in learning becomes a key factor in enhancing the quality of basic education in a competitive global era.

This study examines the role of the Karawang Cerdas Scholarship in fostering students’ responsibility and learning motivation in Islamic Religious Education (PAI) among 11th-grade students at MAN 2 Karawang. The study was motivated by the importance of developing responsibility and learning motivation as essential objectives of Islamic education while exploring the scholarship’s contribution beyond financial assistance. A qualitative case study approach was employed, with data collected through interviews, observations, and documentation involving scholarship recipients, PAI teachers, and program administrators. Data were analyzed using the Miles and Huberman model through data reduction, data display, and conclusion drawing. The findings indicate that the Karawang Cerdas Scholarship strengthens students’ academic responsibility, discipline, compliance with school regulations, awareness of maintaining the school’s reputation, and accountability in utilizing scholarship funds through the Statement of Absolute Responsibility (SPTJM). The program also enhances learning motivation, reflected in increased enthusiasm, active classroom participation, sustained academic achievement, and clearer educational goals. These improvements contribute to higher attendance, better PAI learning outcomes, fewer disciplinary violations, and the development of positive character traits. The study concludes that the Karawang Cerdas Scholarship functions not only as financial assistance but also as an effective instrument for character development and learning motivation.

Academic stress is one of the common problems students face due to various learning demands, such as piling up assignments, pressure to achieve, and difficulty managing study time. This study aims to describe the concept of handling academic stress in students at SMA Negeri 1 Panyabungan through Islamic guidance and counseling. The research uses a qualitative descriptive approach with data collection techniques in the form of interviews with teachers involved in guidance and counseling services at the school. The results of the study show that academic stress in students is marked by decreased concentration in studying, frequent lateness, not completing assignments, and a lack of motivation to study. The dominant contributing factors are lack of rest, academic pressure, and suboptimal self-management skills. Handling this is done through giving Islamic advice, study motivation, religious coaching, as well as guidance from both guidance counselors and teachers. The handling is done through giving Islamic advice, study motivation, religious guidance, and support from school counselors and religious teachers. The Islamic guidance and counseling approach is considered able to help students gain peace, increase study motivation, and form more positive behaviors in facing academic demands.