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This study aims to analyze the financial distress condition of PT Garuda Indonesia (Persero) Tbk during the period 2015–2024 using the Springate and Grover models. The research employs a quantitative descriptive approach with secondary data obtained from the company’s annual financial statements. Financial distress analysis is conducted by calculating financial ratios included in each model to describe the company’s financial condition over the observation period. The results indicate that PT Garuda Indonesia (Persero) Tbk experienced financial distress during several periods, particularly before and during the COVID-19 pandemic, which was reflected in weakened liquidity, declining profitability, and reduced efficiency in asset utilization. However, following the financial restructuring process after 2021, both the Springate and Grover models show an improvement in the company’s financial condition, indicating a transition toward a more stable non-distress status. Although the Springate and Grover models use different financial indicators and classification approaches, both are able to descriptively capture the dynamics of financial distress experienced by the company. The differences in classification results reflect the distinct focus of each model, where the Springate model is more sensitive to liquidity and operational performance, while the Grover model emphasizes asset profitability. Therefore, the combined use of both models provides a more comprehensive overview of the financial distress condition of PT Garuda Indonesia (Persero) Tbk during the research period.

This study analyzes the influence of good governance on urban development performance in Surabaya during 2019-2023 using a quantitative descriptive approach and secondary data from BPS and local government. Good governance is measured by SPBE, while development performance is measured by HDI, economic growth, and poverty. The results show improved governance with a satisfactory SPBE index and positive development trends, including increasing HDI, economic recovery after 2020, and declining poverty after the pandemic. The findings indicate that good governance positively affects development performance by improving policy effectiveness, public services, and supporting economic and social recovery.

Work motivation, job satisfaction, and employee performance are key aspects of management psychology that continue to evolve as organizational productivity demands increase. In an era of global competition, organizations are required to manage human resources effectively by enhancing work motivation and job satisfaction to achieve optimal performance. This study aims to examine the relationship between work motivation and employee performance, as well as to analyze the role of job satisfaction as a mediating variable in that relationship. The method used is a literature review with a qualitative approach. Data were collected through the Google Scholar and Publish or Perish databases using keywords related to work motivation, job satisfaction, and employee performance from a management psychology perspective. From 25 articles found between 2022 and 2026, 5 of the most relevant articles were selected for further analysis.The results of the study indicate that work motivation has a significant influence on employee performance, both directly and indirectly through job satisfaction as a mediating variable. Additionally, there is a growing trend toward the integration of management psychology approaches in efforts to enhance employee performance. Thus, it can be concluded that the simultaneous management of motivation and job satisfaction is a key factor in achieving optimal performance. Further research is recommended to develop a more comprehensive and integrative model.

Work discipline is a crucial element in improving employee performance, particularly in the Micro, Small, and Medium Enterprises (MSME) sector such as automotive workshops, which often face managerial and structural challenges. This study aims to explore the understanding, implementation, and influence of work discipline on employee performance at Gandi Jaya Motor Workshop, Jombang, within a local context characterized by religious values and informal work culture. The research employs a descriptive qualitative method with a case study approach. Data were collected through in-depth interviews, observation, and documentation, and were analyzed thematically. The findings reveal that work discipline is perceived as a form of personal responsibility driven by leadership example and religious values, rather than by formal systems alone. External factors such as limited infrastructure and the absence of a structured HR evaluation system also affect performance effectiveness. These findings expand the scope of Work Discipline and Employee Performance theories by incorporating social and cultural dimensions as determinants of work behavior. The study concludes by emphasizing the need for a humanistic approach to HR management in MSMEs and recommends further exploration with broader participant coverage and more diverse methodological approaches.

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.

This community service activity aims to enhance the understanding of local business actors in Kanekes Village (Baduy Luar) regarding the implementation of a sales information system to support the management and marketing of traditional handicraft products. The main problems faced by partners include unstructured transaction recording, low utilization of sales data, and business management that is still based on memory. The implementation method uses a participatory approach through socialization, training, hands-on practice, and mentoring, with data collection techniques carried out through interviews and field observations. The activity was conducted on April 17, 2026, involving MSME handicraft actors as the main partners. The results show an increase in business actors’ understanding of the importance of sales recording systems as a basis for business management. Participants began to be able to record transactions in a more structured and simple manner and utilize sales data to monitor business performance and identify the most in-demand products. In addition, there was a shift in business management patterns from memory-based to simple data-based systems. This activity also encouraged improvements in digital literacy through the introduction of social media utilization and digital marketing strategies. Overall, this program contributes to strengthening the capacity of business actors and supporting the more effective and sustainable development of traditional product marketing. Keywords: Community Service, Msmes, Sales Information System, Baduy Luar, Digital Marketing

The main issue addressed in this study is the insufficient stiffness of a sinusoidal galvalum roof measuring 1.8 × 0.81 m with a thickness of 0.25 mm. The objective was to improve the roof’s stiffness so that it could adequately withstand rainwater weight, wind loads, and human loads. The production process involved parametric finite element simulations to optimize profile stiffness, selection of aluminum-coated steel (Galvalum) consisting of 55% aluminum and 45% zinc, and roll-forming a sinusoidal profile with a wave height and depth of 20 mm. Additional curved lines, 2 mm deep and 10 mm wide, were introduced at the wave peaks and valleys to enhance structural rigidity. The process also included cutting the roof to a length of 1.8 m, bending tests to evaluate stiffness improvement, specification and brand printing, and quality inspection. The resulting roof exhibited a stiffness increase of 38.6% compared with the conventional profile. Production costs were IDR 3,222 per sheet, with a manufacturing time of 12 seconds per sheet. These results indicate that the modified sinusoidal galvalum roof provides greater stiffness and better performance at a standard support spacing of 1.2 m.  

The shaft is a crucial component in mechanical systems because it serves to transfer power and rotational motion throughout the machine. This research aims to assess the structural strength and operational performance of shafts used in a tire shredding machine through numerical simulation methods in order to achieve a safe and efficient design. The study involved several stages, including the development of shaft geometry models, the determination of boundary conditions, load application, mesh generation, and stress analysis using the finite element method. Two shaft configurations were examined: a 59 mm diameter shaft made from AISI 1045 steel and a 49 mm diameter shaft manufactured from ASTM A36 steel. The simulation results indicate that the 59 mm shaft experiences a Von Mises stress of 8.9 × 10⁻⁵ MPa, with a maximum displacement of 0 mm and a safety factor of 15. Similarly, the 49 mm shaft shows a Von Mises stress of 8.4 × 10⁻⁵ MPa, no measurable displacement, and a safety factor of 15. These findings confirm that both shaft designs are capable of safely withstanding the applied working loads. In addition, cutting system tests revealed that a 24-tooth blade achieved an efficiency of 26.9%, while a 40-tooth blade reached only 22.3%, indicating that the 24-tooth configuration provides better performance.

This study is intended to analyze the implementation of the value for money approach in assessing financial performance at RSUD Kota Tangerang during the period of 2022–2024. The research employs a descriptive quantitative approach using secondary data derived from budget realization reports. This analysis carried out using three main ratios: economy, efficiency, and effectiveness. The findings show that the hospital’s financial performance is categorized as economical, as reflected by economy ratios under 100% throughout the observed year. In terms of effectiveness, performance was considered effective in 2022 and 2023 but declined in 2024, indicating that the revenue target was not fully achieved. Meanwhile, efficiency performance remains suboptimal, as efficiency ratios exceed 100%, suggesting that the costs incurred are higher than the revenue generated. Overall, the hospital demonstrates the ability to manage its budget economically and achieve revenue targets, but still faces challenges in improving resource efficiency. Therefore, efforts are needed to optimize cost management and enhance service productivity to achieve a balance among economy, efficiency, and effectiveness in line with the value for money principles.

This study aims to analyze the influence of digital leadership, digital transformation, and circular economy practices on the economic performance of weaving SMEs and their contribution to the achievement of the Sustainable Development Goals (SDGs). This study employed a quantitative approach with an explanatory research design. Data were collected from 98 weaving SME owners or managers through questionnaires and analyzed using validity testing, reliability testing, classical assumption tests, and linear regression analysis. The findings show that digital leadership has a positive and significant effect on the economic performance of weaving SMEs. Digital transformation also has a positive and significant effect by expanding market access, improving operational efficiency, and strengthening customer relationships. In addition, circular economy practices have a positive and significant effect through resource efficiency, production waste reduction, and the creation of added value from residual materials. These findings indicate that the integration of digital leadership, digital transformation, and circular economy practices is a strategic approach to enhancing the competitiveness of weaving SMEs while supporting the achievement of the SDGs. This study contributes to the development of cultural-based SME studies by positioning digitalization and sustainability as key foundations for strengthening local economic performance.

This study explores how the integrated Resource-Based View (iRBV) and Dynamic Capabilities (DC) explain the early stage of SME internationalization in Indonesia. An exploratory single-case study design is employed on a koi-breeding SME that has engaged in export activities, using a Likert-scale questionnaire to identify VRIN resources, dynamic capabilities, export performance, and internationalization barriers. The findings indicate that the SME possesses relatively strong export market knowledge, network competence, and quality reputation, but remains weak in global certifications, administrative support, and logistical capacity. From a DC perspective, sensing and seizing capabilities are already developed, whereas transforming capability is still limited in terms of reconfiguring the business model, strengthening human resources, and institutionalizing export routines. Overall, the results underscore that the success of SME internationalization is determined not only by the ownership of internal resources, but also by the firm’s ability to reconfigure those resources in the presence of environmental and institutional constraint.

This study aims to comprehensively examine the concept of intention and the recitation of Surah Al-Fatihah in prayer from the perspective of the four imams of the schools of jurisprudence: Hanafi, Maliki, Shafi’i, and Hanbali. The background of this study is based on the existence of differing opinions among scholars, which often cause confusion among the public regarding the correct practice of prayer. The method used is qualitative research in the form of a literature review (library research), through data collection from classical fiqh texts, scientific journals, and other relevant literature. The data analysis technique employs a descriptive-comparative approach to identify the similarities and differences in the views of each school of thought. The results of the study indicate that all schools of thought agree that intention is an act of the heart that constitutes a valid condition for prayer, yet they differ regarding the timing of its performance and its verbalization. Regarding the recitation of Surah Al-Fatihah, the Shafi’i school mandates it as a pillar in every rak’ah, whereas the Hanafi school does not consider it a pillar. The Maliki and Hanbali schools adopt a moderate stance by granting leniency under certain conditions. These differences reflect the richness of Islamic jurisprudence, which is dynamic and flexible. This study is expected to provide a more comprehensive understanding and foster an attitude of tolerance in addressing differences in worship practices.

This study aims to examine the effect of Islamic financial literacy, green orientation, Islamic business ethics, and sustainable innovation on the sustainability performance of fashion SMEs in Yogyakarta, Indonesia. This research adopts a quantitative approach using a survey method, with data collected from 200 fashion SME owners selected through purposive sampling. The analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that all proposed variables significantly influence sustainability performance. Sustainable innovation emerges as the most influential factor, followed by green orientation, Islamic business ethics, and Islamic financial literacy. These results indicate that the integration of sustainability-oriented practices and Islamic values plays a crucial role in enhancing the long-term performance of SMEs. From a theoretical perspective, this study contributes to the literature by integrating Resource-Based View and Dynamic Capabilities Theory in explaining sustainability performance within an Islamic context. Practically, the findings suggest that SME owners should strengthen their understanding of Islamic principles, adopt environmentally friendly practices, and foster innovation to achieve sustainable competitiveness. This study provides a novel framework by combining Islamic values and sustainability perspectives, particularly in the context of fashion SMEs in a developing country. Future research is recommended to incorporate moderating variables such as government support and digital capability to enrich the model.

This community service activity aimed to improve farmers’ knowledge and skills in implementing selection strategies and simple recording systems for local goats to support increased livestock productivity. The activity was conducted at the Sumber Tani Baru Livestock Farmer Group, Poasia District, Kendari City, targeting local goat farmers. The method used was a participatory approach, including observation, counseling, training, demonstrations, and mentoring. The results showed an improvement in farmers’ knowledge and skills in selecting superior does and bucks, as well as in recording livestock data. Farmers were able to identify superior animals based on specific criteria and began to implement simple recording systems to monitor livestock performance. In addition, farmer participation was relatively high, as indicated by active involvement in discussions and field practices. This activity proved effective in enhancing farmers’ capacity and has the potential to support sustainable improvement in local goat productivity.

This study aims to analyze the aesthetic values of Ranggawis Dance as a form of regional creative dance that develops in Purbalingga Regency. This research employs a qualitative method with a descriptive approach, supported by a choreographic aesthetic approach. The theoretical framework used is the aesthetic theory proposed, which includes aspects of form, content, and performance. Data collection techniques were carried out through observation, interviews, and documentation involving choreographers, musicians, dancers, and related parties in the performance of Ranggawis Dance. The data were analyzed descriptively using a qualitative approach by linking field findings with the applied aesthetic concepts. The results show that the aesthetics of Ranggawis Dance are formed through the harmony of form aspects, including movement, musical elements, and dancer composition; content aspects reflecting values of togetherness and joy within the community; and performance aspects demonstrated through synchronization (rampak) and dancers’ expressions. The dance movements, which combine Banyumasan, Jaipong, and contemporary elements, create a dynamic and harmonious impression, while the use of pentatonic scales strengthens the traditional character. The collaborative creative process between choreographers and musicians also contributes to the overall aesthetic unity of the performance. Therefore, Ranggawis Dance possesses strong aesthetic values, reflects local cultural identity, and has the potential to be further developed as part of traditional art preservation.

Management psychology is a crucial aspect in enhancing learning effectiveness and improving the performance of educational institutions in the face of contemporary educational challenges. This approach emphasizes the role of psychological factors such as motivation, leadership, communication, and organizational culture in supporting effective educational management. This study aims to examine the role of management psychology in improving educational quality and to explore how psychological aspects contribute to organizational effectiveness. The research uses a literature review method, drawing data from Google Scholar and Publish or Perish (PoP) with publications from 2020 to 2026 using the keyword “management psychology.” From 21 initial articles, 15 met the screening criteria, and five main articles were analyzed in depth. The findings highlight three key themes: improving performance and learning outcomes, strengthening leadership and organizational communication, and managing conflict and human resources. Overall, the literature shows that psychological approaches significantly enhance the effectiveness of educational organizations. In conclusion, management psychology plays a strategic role in educational management, and future research should expand the scope of literature and integrate quantitative methods to strengthen empirical findings.  

This study aims to evaluate the determinants of organizational sustainability within the Doctor Peduli Foundation (doctorSHARE), specifically regarding its Floating Hospital program. Specifically, it examines the influence of stakeholder support and operational efficiency on organizational sustainability, while analyzing the role of organizational innovation as a mediating variable in ensuring the continuity of medical services in remote areas. Employing a quantitative approach with a survey method, data were collected from 81 respondents comprising staff and volunteers directly involved in the Floating Hospital's operations. Structural Equation Modeling (SEM) was utilized to analyze the data and test the proposed hypotheses.The results reveal that stakeholder support does not have a significant direct impact on either organizational sustainability or innovation performance. Conversely, operational efficiency emerged as a dominant factor with a significant positive influence. Furthermore, organizational innovation was found to play a crucial role as a mediator, strengthening the impact of operational efficiency on organizational sustainability.This study concludes that the sustainability of non-profit organizations such as doctorSHARE is determined more by management's ability to optimize internal resources efficiently and innovatively than by reliance on external support. Consequently, strengthening internal operational systems should be a primary strategic priority to ensure long-term organizational existence.

This study analyzes the influence of Green Accounting, Environmental Performance, and Corporate Governance on the Quality of Sustainability Reports in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Report quality is measured by the completeness and transparency of disclosures based on GRI Standards. A quantitative method is employed, using a purposive sample of manufacturing firms from the 2020- 2023 period. Data is analyzed using multiple regression analysis. Green Accounting is proxied by environmental costs, Environmental Performance by PROPER ratings, Corporate Governance by the proportion of independent commissioners and institutional ownership, while report quality is measured through content analysis. The hypothesized results indicate that all three independent variables are expected to have a significant positive effect on Sustainability Report Quality. The implementation of green accounting, good environmental performance, and strong governance are predicted to enhance the quality of sustainability disclosures. This research contributes to environmental accounting literature and offers practical implications for regulators, investors, and corporate management in the context of ESG (Environmental, Social, and Governance) reporting.

This study aims to analyze the strategic management evaluation of the Sundanese Language Subject Teacher Forum (MGMP) in improving teacher performance at public senior high schools in Tasikmalaya City. The study focuses on leadership management, member participation, institutional support, and program relevance to teachers’ professional development needs. This research employed a qualitative descriptive approach. Data were collected through observations, in-depth interviews, and documentation involving MGMP administrators, member teachers, school principals, and supervisors. Data analysis used the Miles and Huberman interactive model, including data reduction, data presentation, and conclusion drawing. The findings revealed that the MGMP management has generally functioned effectively as a professional learning community. Participatory leadership patterns encouraged collaboration among teachers in designing learning tools and solving classroom problems. However, several challenges were identified, including inconsistent program evaluation, limited technological integration, unequal member participation, and insufficient funding support. The study also found that MGMP programs significantly contributed to improving teachers’ pedagogical competence, especially in lesson planning and instructional implementation. Nevertheless, assessment and evaluation competencies still require further strengthening. This study concludes that strategic management, sustainable evaluation, and institutional support are essential in optimizing MGMP functions to improve teacher performance and the quality of Sundanese language learning.

This study aims to analyze and design a marketing strategy training program to improve the performance of marketing personnel at Titan (Home) WiFi as an internet service provider. In the increasingly competitive digital era, effective marketing strategies are essential to enhance customer acquisition, retention, and overall business performance. This training focuses on strengthening marketing competencies, including market analysis, digital marketing utilization, customer relationship management, and communication skills.The method used in this study is a descriptive qualitative approach involving 21 marketing personnel as participants. Data were collected through observation, semi-structured interviews, questionnaires, and documentation. The evaluation of the training program was conducted by comparing participants’ understanding before and after the training, supported by questionnaire scores and interview results.The results indicate that 83% of participants showed improved understanding of target market analysis and digital marketing strategies, while 78% demonstrated better communication and customer relationship management skills. In addition, there was a 20% increase in promotional effectiveness and a 15% improvement in customer satisfaction based on internal performance data. These findings suggest that the implementation of structured marketing strategy training can significantly enhance marketers’ competencies, optimize promotional activities, and improve service quality. Therefore, continuous and adaptive training programs are recommended to ensure sustainable marketing performance improvement in the dynamic telecommunications industry