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This study investigates the implementation of a simple supply chain strengthening program to enhance the competitiveness of Indonesian micro, small, and medium enterprises (MSMEs) in the Malaysian market. Indonesian MSMEs face challenges in market entry, including limited knowledge of export procedures, high distribution costs, and low product acceptance due to labeling and packaging issues. The research aims to evaluate whether targeted, low-cost interventions can improve MSME readiness and performance in international trade. A total of 40 MSMEs from the food and beverage, handicraft, and processed product sectors participated, with 55 owners, managers, and employees engaged in training and mentoring activities. Data were collected using pre–post knowledge questionnaires, logistics cost records, product placement monitoring, in-depth interviews, and focus group discussions. The program resulted in a 35% increase in knowledge scores, a 15% reduction in average distribution costs, a rise in product acceptance from 45% to 72%, and successful distribution partnerships for 8 MSMEs, leading to a 180% increase in monthly orders. The findings indicate that practice-based, contextual training combined with logistics optimization and market facilitation significantly enhances MSME competitiveness. Low-cost interventions are shown to be effective and scalable, providing practical guidance for policymakers and support institutions. The study contributes to the literature on MSME export readiness by demonstrating that structured, simple supply chain strategies can deliver measurable outcomes in low-resource settings. Future research should examine larger samples, longer monitoring periods, and additional markets to assess long-term sustainability and sector-specific strategies

The purpose of this research is to analyze the effect of investment and firm growth on the improvement of firm value, with profitability serving as a mediating factor. This study employs a quantitative research design using secondary data obtained from the Indonesia Stock Exchange (IDX). The population includes infrastructure sector companies listed on the IDX from 2021 to 2023, and purposive sampling was applied to select 29 companies, yielding a total of 87 firm-year observations. Path analysis with SPSS software was used to test the hypotheses and examine both direct and indirect relationships among the variables. The findings reveal that investment has a significant positive impact on firm value, indicating that firms with higher levels of investment tend to enhance their market valuation. Similarly, firm growth contributes positively to firm value, suggesting that sustainable expansion fosters greater investor confidence. Moreover, profitability is proven to mediate the relationship between investment and firm value, showing that the benefits of investment are maximized when they lead to improved profitability. Profitability also significantly mediates the relationship between firm growth and firm value, underscoring its role as a key driver in translating growth strategies into shareholder value. These results highlight the importance of profitability as a strategic element in strengthening firm value. Practically, the study suggests that managers should prioritize profitable investments and sustainable growth strategies to maximize firm value, while investors may consider profitability as a central indicator when evaluating firm performance.

Dawet Ayu in Banjarnegara Regency is one of the traditional culinary micro, small, and medium enterprises (MSMEs) that until now is still able to survive and continue to grow. This typical beverage product not only has cultural value, but also has the potential to be a promising economic source for the local community. However, the reality on the ground shows that Dawet Jabung's business actors are still facing various serious obstacles. Limited understanding of business management, difficulties in calculating production costs in detail, and inability to determine the right selling price of products are the main obstacles. In addition, the low knowledge related to aspects of marketing, promotion, and business communication strategies makes it difficult for this business to expand the market. As a result, some business actors have actually experienced a significant decrease in sales from year to year. To answer these challenges, community service activities are carried out through two approaches, namely Action and Quality Awareness and Rapid Rural Appraisal (RRA). Action and Quality Awareness are carried out through extensive counseling, lectures, and mentoring aimed at increasing the knowledge of business managers. In this activity, business actors are guided to understand the importance of financial recording, cost management, and strategies to improve product quality. Meanwhile, the RRA method is used to identify real needs in the field, as well as prepare training, mentoring, and coaching programs that are relevant to business conditions. The results of the activity showed an increase in the ability of partners to classify production costs into the categories of raw materials, labor, overhead, marketing, and transportation. In addition, business actors are now more skilled in determining selling prices based on the realization of costs incurred, not just estimates. They also began to compile simple bookkeeping related to assets, debts, and capital, so that business management became more professional, transparent, and sustainable

This study aims to examine the influence of reputation, organizational culture, and self-development opportunities on athlete loyalty. The sample in this research consists of all active athletes of Hangtuah Jakarta Basketball Club, totaling 60 individuals, selected using the total sampling method. Data were collected through the distribution of questionnaires developed using a Likert scale as the measurement tool. The data were analyzed with the help of SPSS version 22. The results of the study indicate that all three independent variables reputation, organizational culture, and self-development opportunities partially have a significant influence on athlete loyalty at Hangtuah Jakarta Basketball Club. Specifically, the analysis revealed that reputation significantly affects athlete loyalty, as athletes tend to stay loyal to organizations they believe hold a strong public image and credibility. Furthermore, organizational culture was found to play a critical role in fostering loyalty, with athletes expressing greater commitment when they feel aligned with the club’s values and mission. Lastly, opportunities for self-development were also identified as a major determinant, as athletes who perceive the club as providing personal and professional growth are more likely to stay loyal. This study contributes valuable insights into how sports organizations can enhance athlete retention by focusing on these three key areas, thereby fostering long-term commitment and success. The findings are relevant for sports managers and organizations aiming to improve athlete engagement and loyalty in competitive sports environments.

This study aims to analyze the main challenges in managing Community-Based Tourism (CBT) and develop a sustainable management model for Cemagi Tourism Village, Badung, Bali. This study uses a qualitative approach by combining primary and secondary data. Primary data were obtained through field observations, in-depth interviews, and Focus Group Discussions (FGDs), while secondary data were obtained from literature studies and related documents. The analysis was conducted using the SWOT method and qualitative descriptive methods to describe the actual conditions and opportunities for tourism village development. The results show that tourism village management still faces several challenges, particularly in the aspects of promotion and preservation. Collaboration with various stakeholders is necessary, particularly in utilizing social media as an effective promotional tool. In addition, the preservation of local nature and culture is key to sustainable tourism. The proposed management model places the village government and traditional villages as mentors, Village-Owned Enterprises (BUMDes) and Tourism Awareness Groups (Pokdarwis) as managers, and the community as active actors in every stage of development. The model refers to the POAC (Planning, Organizing, Actuating, Controlling) management theory, taking into account three aspects of sustainability. First, the economic aspect, through increasing village income, creating jobs, and equitable profit sharing through the Village-Owned Enterprise (BUMDes). Second, the socio-cultural aspect, realized through preserving cultural heritage, improving the quality of human resources through tourism training, and strengthening the role of traditional arts. Third, the environmental aspect, with a focus on preserving subak (village-owned enterprises) and green spaces, managing waste using the 3Rs (reduce, reuse, recycle), and nature conservation. Thus, sustainable tourism management requires strong collaboration, cultural preservation, and environmental awareness to ensure long-term benefits for local communities.  

This study aims to examine the effect of firm size, profitability, capital structure, and asset structure on firm value in the food and beverage subsector listed on the Indonesia Stock Exchange for the 2019–2023 period. This causal research employs secondary data obtained from annual reports and applies purposive sampling, resulting in 13 companies with a total of 65 observations. Multiple linear regression analysis was conducted after passing classical assumption tests. The findings indicate that profitability and capital structure have a significant positive effect on firm value, while asset structure has a substantial adverse effect. Firm size shows no significant impact on firm value. These results suggest that efficiency has a greater influence on firm value in resource utilization and financial structure management than the size of assets owned. This study contributes to the corporate finance literature, particularly in the context of Indonesia’s food and beverage industry. It provides practical implications for managers and investors in making informed investment decisions.

This study aims to analyze the implementation of Interpretation of Financial Accounting Standards (ISAK) 335 in the financial reporting of LP Ma’arif SMKS NU Pace Nganjuk as a non-profit entity. As an educational institution under a foundation, SMKS NU Pace is required to prepare financial statements that are transparent and accountable in accordance with applicable standards for non-profit entities. The research uses a descriptive qualitative approach with a case study method. Data were collected through interviews, observation, and documentation of existing financial reports. The findings indicate that the school has prepared reports such as BOS and BPOPP fund reports, as well as annual reports submitted to the foundation. However, the implementation of ISAK 335 remains basic and lacks detailed presentation. Key elements such as the classification of restricted and unrestricted net assets and disclosures in the Notes to Financial Statements (CALK) have not been fully understood or applied. The main obstacle is the limited technical understanding of ISAK 335 and the absence of specific accounting training for financial managers. It can be concluded that the implementation of ISAK 335 at LP Ma’arif SMKS NU Pace is still in its early stages and not yet optimal. Improving human resource capacity and establishing more standardized recording systems are essential.

This study aims to investigate the role of teachers in developing literacy among early childhood learners at TK Irama Jaya Ulapato A, located in Telaga Biru District, Gorontalo Regency. The research employs a qualitative approach with a descriptive method. The subjects of the study are the teachers at TK Irama Jaya Ulapato A. Data collection techniques include observation, interviews, and documentation. The findings indicate that teachers play a significant role in fostering literacy in early childhood, particularly through storytelling activities. In its implementation, teachers act as motivators by giving praise to children who are able to answer questions as a form of positive reinforcement. As facilitators, teachers provide learning materials such as storybooks used during the learning process. Furthermore, teachers also serve as evaluators, conducting direct assessments of the children’s understanding related to literacy activities. Lastly, teachers function as class managers, creating an enjoyable learning environment and engaging activities that help increase children's interest in learning and improve their literacy skills.

Efficient management of patient queues is essential in healthcare systems to ensure timely care, optimize resource utilization, and enhance patient satisfaction. Mathematical programming, particularly when applied in conjunction with queuing theory and optimization models, provides a rigorous framework for analyzing and improving healthcare service delivery. This approach involves modeling arrivals and service processes, applying queuing models (such as single-server, multi-server, and priority queues), and formulating optimization objectives—often to minimize total costs, patient waiting times, or resource idling. Recent research demonstrates that combining queuing theory with mixed-integer programming and simulation techniques enables healthcare managers to allocate resources dynamically, set staffing levels, and assign priorities among different patient categories. For example, the use of mixed-integer programming can determine the optimal number of servers, beds, and service rates based on patient flow and priority needs, striking a balance between reducing waiting times for critical cases and controlling operational costs. These mathematical models also account for practical constraints and stochastic variability inherent in clinical settings. Applications span emergency departments, outpatient clinics, and even pharmacy and blood service centers—showing significant improvements in system efficiency, reduced patient wait times, and enhanced overall care quality. Thus, mathematical programming is a powerful decision-support tool for queue management, offering evidence-based strategies to address congestion and resource allocation challenges in complex healthcare environments.

This study aims to examine the impact of work environment (X1), work motivation (X2), and job satisfaction (X3) on teacher performance (Y) at SMP Negeri 3 in South Tangerang City. The study employs a quantitative approach with a survey method, and data were collected through the distribution of questionnaires to 40 teachers. The analysis technique used is multiple linear regression with the assistance of SPSS software version 27 to test the impact of independent variables on the dependent variable. The results indicate that the work environment significantly affects teacher performance, with a regression coefficient of 0.534, meaning that the better the work environment, the higher the teacher's performance. Meanwhile, work motivation (X2) does not have a significant effect on teacher performance, with a low coefficient of 0.184, suggesting that motivation is not the main factor influencing teacher performance at SMP Negeri 3 in South Tangerang City. In contrast, job satisfaction (X3) has a positive and significant impact on teacher performance, with a coefficient of 0.559, indicating that higher job satisfaction leads to better performance. The regression equation obtained is Y = -12.759 + 0.534 X1 + 0.184 X2 + 0.559 X3, which reflects the influence of each factor on teacher performance. Based on these results, it can be concluded that the work environment and job satisfaction are important factors in improving teacher performance, while work motivation does not have a significant impact. Therefore, the school administration should focus more on improving the work environment and enhancing teacher job satisfaction to encourage better performance. This study provides recommendations for school managers to address these two factors in efforts to improve teacher performance.

This study aims to analyze and determine how managerial ownership, firm size, leverage, and capital structure affect financial performance in insurance companies listed on the Indonesia Stock Exchange from 2019 to 2022. The study focused on 15 companies that met the sample criteria and were deemed representative of the Indonesian insurance industry during that period. The data used in this study were sourced from officially published company financial reports. Furthermore, the data was processed using Microsoft Excel 2018 and SPSS version 25 software to ensure accurate analysis results. The analysis method used was multiple linear regression, as it is considered appropriate for testing the influence of more than one independent variable on the dependent variable. This approach allows the researchers to identify whether each independent variable has a significant effect on financial performance when tested simultaneously. The results showed consistent findings across all variables. First, managerial ownership has a positive and significant effect on financial performance. This indicates that the higher the managerial ownership, the better the alignment of interests between managers and shareholders, leading to improved financial outcomes. Second, company size also has a positive and significant effect on financial performance, meaning the larger the company, the better the performance. Furthermore, leverage has been shown to have a positive and significant effect on financial performance. This suggests that optimal use of debt can enhance company performance by providing additional resources for growth. Finally, capital structure also has a positive and significant effect on financial performance, indicating that the right combination of debt and equity can increase company value. Overall, the findings highlight the importance of financial and managerial decisions in shaping the performance of insurance companies in Indonesia during the observed period.

Student interest in becoming a teacher remains a major challenge in preparing prospective professional teachers, especially amidst increasingly complex changes and demands in education. This study aims to analyze the influence of the School Field Introduction (PLP) experience and perceptions of the Teacher Professional Education (PPG) program on student interest in becoming a teacher. This study used a quantitative approach with a multiple linear regression method. The population in this study were all students of the Economics Education Study Program at Surabaya State University, intake 2020–2022, with a sample of 150 students selected purposively. Data collection was conducted using a questionnaire instrument distributed online via Google Form. The collected data were analyzed using multiple linear regression tests to examine the partial and simultaneous effects of the independent variables on the dependent variable. The results of the analysis indicate that partially, the PLP experience does not have a significant effect on interest in becoming a teacher. Conversely, student perceptions of the PPG program show a positive and significant effect on interest in becoming a teacher. Simultaneously, the PLP experience and PPG perceptions significantly influence student interest in becoming a teacher. These findings indicate that perceptions of PPG have a more dominant contribution in shaping interest in becoming a teacher than PLP experience. Therefore, it is crucial for educational institutions to improve the understanding and quality of PPG program implementation to encourage students' interest in pursuing a career as teachers. This research provides practical implications for curriculum designers and teacher education program managers to place greater emphasis on students' perceptions and readiness for PPG in order to produce professional and highly motivated teachers.

Tourism plays a crucial role in regional development, not only in terms of the economy but also in enhancing the social and cultural quality of the community. Mojokerto Regency, particularly Pacet District, has significant natural tourism potential, one of which is Camping Outdoor Dolanan (COD) Tegal Klopo. This study aims to examine the role of the Village Government in community development through the utilization of this tourism potential. The research method used is descriptive qualitative, with data collection techniques including in-depth interviews, observations, and documentation. The informants in this study include the village head, BUMDes managers, tourism site managers, and local residents. The results of the study show that the Village Government plays a strategic role in designing and implementing tourism development programs in the village. The Village Government not only plays a role in building synergy between BUMDes and the community but also actively plans promotional strategies that can attract tourists to visit COD Tegal Klopo. Additionally, the Village Government also plays a role in raising community awareness about the importance of maintaining the sustainability of the environment and local culture so that this tourism can provide long-term benefits for the village. However, this tourism development faces several challenges, such as limited facilities and a lack of trained human resources to professionally manage the tourism destination. Despite these challenges, the development of COD Tegal Klopo tourism has shown positive impacts on the local economy, with an increase in income from the tourism sector. Moreover, this tourism also helps preserve local culture and encourages active community participation in the village development process. With continued support from the Village Government, it is expected that this tourism development will continue to grow, provide greater economic benefits, and preserve local culture and the environment for a better future.

This study aims to examine the effect of liquidity, profitability, leverage, and accounts receivable turnover on financial distress. The sample used in this study is banking companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. The population sample in this study is 47 companies. The sample was determined using a purposive sampling method, resulting in 10 companies. The type of data for this study is secondary data obtained from www.idx.co.id. The analytical method used was multiple regression analysis. The results of this study indicate that simultaneously, the variables liquidity, profitability, leverage, and accounts receivable turnover significantly influence financial distress. Partially, the liquidity variable has a negative and significant effect on financial distress, while the profitability variable has a negative and significant effect on financial distress. Leverage and accounts receivable turnover have no effect on financial distress. Furthermore, the Adjusted R-square coefficient is 95.3%, indicating that 4.7% is influenced by other variables. These findings suggest that companies with better liquidity and profitability levels have a lower probability of experiencing financial distress. This aligns with the theory that high liquidity ensures the availability of cash to meet short-term obligations, while strong profitability supports operational sustainability and investor confidence. On the other hand, leverage and accounts receivable turnover did not significantly affect financial distress, which may indicate that banking companies have a more stable debt structure and effective credit management, reducing their influence on distress conditions. This research provides practical insights for company management, investors, and regulators. For managers, maintaining optimal liquidity and profitability levels is essential to prevent financial difficulties. For investors, liquidity and profitability indicators can serve as reliable references for investment decision-making.

This study aims to analyze the potential and challenges in implementing Fellowship-Based Cooperative Learning in D.I Edutainment, especially for Generation Z. The method used in this qualitative research is a case study, with data collection conducted through semi-structured interviews, participant observation, and documents. The unit includes the analysis of Gen Z participation, and involves facilitators, namely D.I Edutainment managers as informants. D.I Edutainment shows significant potential in implementing fellowship-based cooperative learning. Thanks to the interactive edutainment concept, small programs, and adequate human resource support. However, this study also identified challenges such as Generation Z's relatively short attention span, preference for digital media, variations in self-confidence levels, and the need for structure and motivation for ongoing collaboration. It is recommended that D.I Edutainment utilize, develop interactive and collaborative vehicles, train facilitators, design interesting project groups, and optimize community courage. From an academic perspective, further research is needed on the impact of cooperative learning, the role of technology, Generation Z's perceptions, and their social skills measurement models.

This study aims to analyze sustainable tourism development strategies in Simamora Tourism Village, Humbang Hasundutan Regency. This village has significant potential in the natural and cultural tourism sector, such as Sisingamangaraja Palace, Aek Silang whitewater rafting, and Batu Nganga. However, the management of this potential has not been optimally implemented. Several challenges remain, such as low community participation, limited infrastructure, and residents' limited understanding of the concept of sustainable tourism. This study used a qualitative approach with in-depth interviews and field observations. Informants in the study included village officials, local communities, and managers of Village-Owned Enterprises (BUMDes). The data obtained were analyzed using the SOAR (Strengths, Opportunities, Aspirations, Results) approach to identify strengths, opportunities, aspirations, and expected outcomes in sustainable tourism development. The results show that although the tourism potential in Simamora Village is quite high, the lack of coordination between stakeholders and the absence of an integrated development strategy are the main obstacles. Therefore, this study recommends several strategic steps, including improving the quality of human resources in the tourism sector, strengthening supporting infrastructure, and developing tourism products based on local wisdom that can foster active community involvement. Community participation in every stage of planning and management is crucial for achieving sustainable and competitive tourism. The results of this study are expected to serve as a reference in formulating policies for sustainable village tourism development.  

This study aims to examine the influence of tourist behavior on interest in visiting historical tourist destinations in Bandung, with a focus on Generation Z as a growing potential tourist segment. Tourist behavior in this context is analyzed through four main factors, namely cultural, social, personal, and psychological factors that theoretically can influence tourist decisions in choosing a destination. This study uses a quantitative approach with a descriptive-verification method, where primary data is obtained by distributing questionnaires to respondents included in the Generation Z category and who have or have the potential to visit historical tourist destinations in Bandung. The data analysis technique used is Partial Least Square (PLS), because it is able to test the relationship between variables simultaneously and partially. The results show that tourist behavior simultaneously has a significant effect on interest in visiting historical tourist destinations. However, partial analysis shows that not all factors contribute equally. Social, personal, and psychological factors are proven to have a significant influence on the interest in visiting Generation Z. This indicates that social interaction, lifestyle, individual characteristics, and motivation and psychological needs are more dominant in encouraging Generation Z to choose historical tourism as a destination. On the other hand, cultural factors do not show a significant influence, indicating that cultural background is not a major consideration in Generation Z's travel decisions. This finding provides practical implications for managers of historical tourism destinations in Bandung City, namely the need to develop promotional strategies and service development that emphasize social aspects, personalization of experiences, and fulfillment of the psychological needs of Generation Z. Thus, the appeal of historical tourism can be improved and be more relevant to the preferences of the younger generation.  

This analysis aims to evaluate the influence of Islamic Work Ethic and Task Load Level on Employee Productivity and Job Satisfaction at Kendal Islamic Hospital. Islamic Work Ethic in this study is measured through five main dimensions, namely siddiq (integrity), istiqamah (steadfastness), fathanah (intellectual intelligence), amanah (reliability), and tabligh (communication capacity). Meanwhile, Task Load Level is understood as work pressure reflected by three main indicators, namely physical fatigue, emotional fatigue, and psychological fatigue. This study uses a quantitative approach with an explanatory research design to test the causal relationship between variables. Primary data were collected through the distribution of structured questionnaires to hospital employees using probability sampling techniques, so that respondent representation is more assured. Data analysis was carried out using multiple linear regression through SPSS software, to determine the level of direct and indirect influence between variables. The results of the study indicate that Islamic Work Ethic has a positive and significant influence on Employee Job Satisfaction and Productivity, indicating that the application of Islamic values in work ethic can encourage motivation, loyalty, and performance. Conversely, the Level of Task Load has a significant negative effect on Job Satisfaction, indicating that excessive workload can reduce satisfaction, although it is not proven to have a significant impact on Employee Productivity. Furthermore, Job Satisfaction is proven to have a positive and significant influence on Employee Productivity, so it can play a role as an important mediating variable in the relationship between work ethic and performance. This study provides a theoretical contribution to the development of human resource management concepts based on Islamic values, while also offering practical recommendations for hospital managers to strengthen Islamic work ethic and manage workload proportionally to improve employee welfare and performance.  

This study aims to conduct an in-depth study of various effective classroom management strategies at the elementary school level. Classroom management plays a crucial role in supporting the smooth running of the teaching and learning process, as a successful learning process is greatly influenced by a conducive, orderly, and enjoyable classroom environment. Teachers serve not only as transmitters of material but also as classroom managers tasked with creating a learning climate that supports active student engagement. Good classroom management is believed to minimize disruptions, improve discipline, and foster student motivation. The research method used is library research, reviewing various academic sources such as books, scientific articles, research journals, and relevant previous studies. This approach was chosen to obtain a comprehensive overview of classroom management strategies that have been proven effective in educational practice in elementary schools. The results of the study indicate that effective classroom management strategies encompass several key aspects. First, the development of clear and mutually agreed-upon classroom rules so that students understand the boundaries of expected behavior. Second, the use of varied learning methods to accommodate different student learning styles. Third, the provision of positive reinforcement as a form of appreciation for student behavior and achievement. Fourth, establish good communication between teachers and students to build mutual trust and increase active participation. Implementing these strategies has been proven to improve discipline, reduce learning barriers, and create a classroom environment conducive to the optimal development of children's potential. These findings are expected to serve as a practical reference for teachers, schools, and related parties in designing more effective, innovative, and sustainable classroom management.

This study aims to analyze the extent to which Statement of Financial Accounting Standards (PSAK) 109 on Zakat Accounting has been implemented in the financial reporting of Amil Zakat Institutions. PSAK 109 is designed as a guideline to ensure that the management of zakat, infaq, and alms funds is carried out in an accountable, transparent, and Sharia-compliant manner. The research employs a qualitative descriptive approach, using in-depth interviews, observation, and documentation as data collection techniques, allowing for a comprehensive exploration of zakat accounting practices applied by the institution. The findings indicate that the Amil Zakat Institution has implemented most aspects of PSAK 109, particularly in the recognition, measurement, and presentation of zakat funds, which are clearly separated from non-zakat funds. This practice demonstrates a positive effort by the institution to maintain accountability and transparency in managing public funds. However, the study also reveals weaknesses in the disclosure aspect, especially in the Notes to Financial Statements (CALK), where the information provided remains limited and has not fully met the requirements of PSAK 109. Such limitations reduce the overall quality and transparency of financial reporting. The main challenges in implementing PSAK 109 include the limited number of human resources with sufficient technical knowledge of zakat accounting, the inadequacy of the existing accounting information system, and the lack of intensive technical training. These issues hinder the optimal application of PSAK 109 and may lead to inconsistent interpretations in practice. Therefore, strategic improvements are required through internal capacity building, the development of integrated accounting information systems, and continuous assistance from relevant authorities. These efforts are expected to enhance the quality of zakat financial reporting, making it more transparent, accountable, and Sharia-compliant, while also strengthening public trust in Amil Zakat Institutions as trustworthy managers of public funds.