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Daniel Naramesakh; Maria Indriyani Hewe Tiwu; Fransina W. Ballo

DHARMA EKONOMI 2025 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

The purpose of this study is to determine the magnitude of the influence of inflation and interest rates on economic growth in Kupang City. The research used is quantitative research analyzed using the help of the SPSS (statistical package for the social sciences) time series data software program. The data collection for this study is secondary data from the East Nusa Tenggara Central Statistics Agency and Bank Indonesia in 2013-2022 in the form of quarters (time series) in NTT Province. The results of the study show that the results of the regression analysis, inflation does not have a significant effect on economic growth in Kupang City during the 2013-2022 period. The results of the partial test (t-test) show that changes in interest rates play a role in determining the dynamics of economic growth, where lower interest rates tend to encourage increased investment and consumption, while higher interest rates have the potential to restrain economic activity because they increase borrowing costs. The results of the simultaneous test (F test), inflation and interest rates have a significance value of less than 0.05, which means that both variables simultaneously play a role in determining economic growth. The coefficient of determination (R²) value of 35.11% indicates that only a small portion of the variation in economic growth can be explained by inflation and interest rates. The remaining 64.89% is influenced by other factors outside the model, such as investment levels, government spending, unemployment rates, fiscal policies, and external factors such as global commodity prices and national economic conditions.

Salsabila Zahra; Almisar Hamid

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This research discusses community empowerment in social conditions where problems occur in the community, especiallymothers or lower middle class people who are looking for a shortcut to finance familylife on basicneeds by lending money from moneylenders. That the familyis high, the low average familyincome and the high cost of living make them feel that their quality of life is threatened. The solution to overcome this problem must be a driving agency from the government or what is meant is community empowerment, namely the Leder-Free Village (KBR) Program which provides spiritual training, training assistance, business capital to the community so that prosperous and quality families are created. This research aims to determine the process of stages of community empowerment activities,family resilience and determine the supporting and inhibiting factors in the Money Loan Free Village program. This research uses a descriptive qualitative approach. Data collection techniques using interview, observation and documentation techniques. The results of this research show that the Leder-Free Village program achieves community empowerment in terms of family resilience, namely that the beneficiary members get business capital and create social change from economic, social and spiritual independence, so that achieve the condition of the family in their lives independently and more empowered.

Hambali Hambali; Dafid Ginting; Lilis Lilis

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

To find out more about how the shipping company PT. Pelayaran Karana Line Belawan carries out activities in the procedure for managing dangerous goods permits, especially the Medan Belawan Branch, starting from marketing providing information according to data that there is a dangerous goods load that will be loaded on the ship, then the operational party or external service makes a letter of application that will be given to the relevant agency, namely the Belawan Main Harbor Master's Office. Every permit management requires costs. The costs incurred will go into the State Treasury, namely Non Tax State Revenue (PNBP).

Muhammad Yusun; Herri Fariadi; Evi Andriani

Mikroba : Jurnal Ilmu Tanaman, Sains Dan Teknologi Pertanian 2024 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

This research aims to analyze the comparison of lowland rice harvest costs between traditional methods and the use of combine harvester technology in Padang Siring Village, Seginim District, South Bengkulu Regency. A total of 56 farmers were research respondents, consisting of 28 farmers using combine harvesters and 28 farmers using traditional methods. Primary data was collected through observation and interviews, while secondary data came from related agency documents. The research results show that the average cost of harvesting using traditional methods reaches IDR 2,560,000, while the cost of harvesting using a Combine Harvester is IDR 1,865,000, with a cost difference of IDR 695,000. Combine Harvester provides higher cost efficiency because it only requires IDR 500/kg for production wages and harvest time is shorter, namely one day for one hectare. In contrast, traditional methods require more labor and time, so they are more expensive. Reasons why farmers choose traditional methods include muddy land conditions, narrow rice fields, and inconsistent harvests. This research concludes that the use of a Combine Harvester is more efficient in terms of cost and time, but its implementation is still hampered by land conditions. It is hoped that this study can become a reference in encouraging the adoption of appropriate technology in the agricultural sector to support sustainable food self-sufficiency.

Tanfika Radita Putri; Lintang Febrianti; Lia Uzliawati

International Journal of Economics, Commerce, and Management 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine Accounting in Ideal Conditions: Realizing Transparent and Accurate Accounting Practices. The principles used in this study in realizing transparent and accurate accounting practices are responsibility, efficiency and effectiveness, and strategic vision. This type of research is qualitative research. Data collection techniques use literature studies. The results of the study indicate that accounting has a very important role in realizing transparency and accuracy. By realizing accountability, namely helping to improve performance and accountability of activities by compiling government agency performance accountability reports. In realizing transparency, accounting can guarantee the accuracy and reliability of the information to be disseminated, while in realizing responsibility, accounting helps to account for the use of regional revenue and expenditure funds by compiling financial reports. The role of accounting in realizing efficiency and effectiveness is to help process regional revenue and expenditure funds so that tasks and authorities are carried out optimally. The role of accounting in realizing a strategic vision is to prepare an optimal work plan by considering the planned results and costs incurred

Samiyono Samiyono; Agung Kwartama; Paiman Paiman; Desiana Endah Pramesti; Sumiyatiningsih Sumiyatiningsih +1 more

DHARMA EKONOMI 2024 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Digital innovation has become a crucial catalyst for the transformation of the ship agency services sector, particularly within the Port of Batam. This paper seeks to examine the perceptions of diverse stakeholders, including shipping agents, vessel owners, and local authorities, regarding the integration of digital innovations into ship agency services. Employing a combination of qualitative and quantitative methodologies, this research collects data through surveys and in-depth interviews with pertinent stakeholders. The results reveal that although challenges exist in the adoption of technology, a substantial majority of stakeholders acknowledge the considerable advantages of digital innovation, such as enhanced operational efficiency, improved transparency, and cost reduction. This study aims to provide insightful perspectives for policymakers and industry professionals in crafting more effective strategies for the deployment of digital innovation in the ship agency domain.

Naomi Novita Purba; Dirhamsyah Dirhamsyah; Masringgit Marwiyah Nst

Jurnal Riset dan Inovasi Manajemen 2024 International Forum of Researchers and Lecturers

Snepac Shipping Batam is a shipping company engaged in the field of agency services. In the sense of a representative of (Shipping agency) for the management of ship documents and the management of ship needs at the destination port. In compiling this paper the author uses several methodologies during the land practice, namely the field method (field research) and the library method (library research). To find out and get closer to how the shipping company PT. Snepac Shipping Batam carries out ship service activities according to ship needs at the port. This paper aims to find out the implementation of the host to host system for port service payments at the BP Batam office. BP Batam is the Batam Sea Management Agency where BP Laut Batam is an agency that plays an important role in handling ships entering the Batam port area which provides a port as a place for ships to carry out activities both in the loading and unloading process or ship guidance and towing activities. Under the supervision of BP Laut Batam, this agency has an important role in regulating everything related to the port, starting from regulating port costs which include mooring, guiding and towing costs needed by the ship.

Nuha, Ulin; Faozi, Safik

DINAMIKA HUKUM 2024 Universitas Stikubank

Batik is a work of art that has unique cultural values. The existence of batik can be found at any time in all corners of the city of Pekalongan. Meanwhile, batik production and trading activities are active throughout the day, even late at night. The pulse of people's lives, which is never separated from batik, has given Pekalongan the image of a "batik city". This is quite relevant considering that the people of Pekalongan city cannot be separated from batik, batik has become the economic lifeblood of the people of Pekalongan. Pekalongan batik production is not only sold in the local market but has reached and penetrated the international market. As competition in the international batik industry has arrived, it is fitting for Pekalongan batik to receive legal protection. The legal protection in question is about intellectual property rights, one of which is related to the use of trademark rights. There are two problems in this research, namely how to obtain legal protection for brand rights, logos, batik motifs and models in Pekalongan and how to report criminal acts of misuse or counterfeiting batik logos/brands that have been registered with Intellectual Property Rights. This research was conducted using a normative juridical research model or a normative legal research method. The normative juridical research method is a library-based legal research method. In this research, research will be carried out by analyzing the problems being discussed relating to the regulations on Intellectual Property Rights, specifically Brand Rights. Then the author connects it with legal protection of brand rights for the Batik industry in Pekalongan. Research results Legal protection for copyright of batik motifs generally exists in the 2002 UUHC, as regulated in Article 12 letter i. Based on developments in the 1987 UUHC and 1997 UUHC, batik art that receives copyright protection is non-traditional batik art with the consideration that traditional batik art has become common property (public domain). In the 2002 Copyright Law, both traditional and contemporary batik receive protection. Legal protection for batik motif copyright is obtained automatically without registration. Copyright registration for Pekalongan batik motifs is still rarely done. UUHC 2002 basically protects the artistic work of batik craftsmen without having to register. This creates several problems, namely, new motifs created by batik craftsmen in Pekalongan are marketed, and within three months the printed batik will come out. Regarding this problem, the Pekalongan City and Regency Department of Industry and Trade has not yet taken action because basically most batik motifs in Pekalongan have not been copyrighted. If people want to protest and demand it, it will also cost a lot of money, even though most craftsmen in Pekalongan have little capital. The level of awareness and understanding of the public, especially small and medium industrial entrepreneurs, regarding copyright is still low, so this condition becomes even worse due to the lack of ability to access information, as well as understanding of relevant agency officials regarding the importance of copyright. Keywords: Brand Rights, Legal Protection, Pekalongan Batik

Monika Handayani; Mohammad Arliyan Syahrial

International Journal of Economics and Management Sciences 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The integration of digital transformation into government agencies' performance management has become essential in enhancing public service delivery, efficiency, and accountability. This study focuses on implementing the Electronic System for Government Agency Performance Accountability (E-SAKIP) in Indonesia as a case study of digital transformation. The research employs a qualitative approach with a case study design to explore the effectiveness, challenges, and impact of E-SAKIP on performance management. The findings indicate that E-SAKIP has significantly improved transparency and efficiency in government operations, reducing time and costs associated with performance reporting by up to 70%. However, challenges such as inadequate infrastructure, resistance to change, and insufficient training for government employees have hindered its full potential. The study underscores the need for ongoing support, including enhanced infrastructure, continuous training, and stronger leadership to ensure successful digital transformation. These insights offer valuable recommendations for further development of E-SAKIP and similar systems in other government contexts.

Ria Ria; R.M Mahrus Ali

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study analyzes the employee performance assessment system at the Malang Regency Transportation Office, based on observations and interviews with several employees. Performance assessments are carried out annually with quarterly evaluations by the head of the sub-division. Evaluations include employee performance, financial administration, and staffing. The assessment process involves several stages: Annual Work Plan (RKT), Performance Agreement, Employee Performance Targets (SKP), and the use of the "SIAP KERJA" Application. The RKT is prepared as an elaboration of the Agency's strategy and facilitates program evaluation. A Performance Agreement is a commitment document between leaders and subordinates related to the implementation of tasks with performance indicators. SKP includes targets that must be achieved in a certain period, measured based on quantity, quality, time, and cost. The results of this assessment are then summarized in the "SIAP KERJA" Application, which experiences technical problems such as frequent errors or maintenance. The suggested solution is to fill in daily activities regularly. This performance assessment aims to improve the integrity, accountability, transparency, and performance of the apparatus, as well as be the basis for evaluation, awards, and sanctions to employees.

Vita Alfiana; Wydha Mustika Maharani; Novita Setyoningrum

Student Scientific Creativity Journal 2024 Pusat Riset dan Inovasi Nasional

A land certificate is legal and very important proof of land ownership. Therefore, people need to look after and maintain it well. However, there are still cases where the certificate is lost, so the land owner needs to make an application to obtain a replacement certificate at the local National Land Agency. In the certificate replacement process, there are several obstacles, such as the high costs for publication in the mass media, the length of bureaucracy that the applicant must go through, the long time required to complete the service, and the large number of documents that the applicant must submit.  This research aims to evaluate the quality of service in the process of issuing replacement certificates at the Blitar City National Land Agency and identify the obstacles faced in this process. This research uses qualitative methods whose results will be processed into descriptive data. The data collected includes primary data obtained from interviews and observations, as well as secondary data obtained from literature reviews. The data collection process was carried out through interviews, direct observation and documentation. The results of this research are based on a series of analysis processes from interview data, observation and documentation, showing that the quality of replacement certificate issuance services at the Blitar City National Land Agency is good. Judging from the five indicators of service quality used, namely  Tangibles,  Reliability, Responsiveness, Assurance and  Empathy. There are obstacles faced, namely the occurrence of errors in the KKP system which is used to process all types of services, obstacles in making the oath agenda schedule which can hinder the completion of services    

Rizthy Shavna Azizah; Wafiah Murniati

Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi 2024 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

In today's digital era, almost all parts of human life depend on the development of information and communication technology, which helps in increasing efficiency, effectiveness and cost savings in various activities. The role of information and communication technology is very vital in human life today. The National and Political Unity Agency (BAKESBANGPOL) is a government agency which has the main task of social and political development in the Central Lombok Regency area. BAKESBANGPOL has implemented a system or application called e-Kinerja. The implementation of the e-Kinerja application is said to be running quite well and is easy to use, however the e-Kinerja Application also often experiences problems such as frequent human errors and lack of socialization of the e-Kinerja Application which will have an impact on decreasing efficiency and decreasing trust in the system. Therefore, measurements of application quality need to be carried out. This research aims to measure the level of usability using the USE Questionnaire method in the e-Kinerja application. This research uses quantitative research with stages of observation and interviews, preparation of questionnaires, distribution of questionnaires. The results of this research are the results of calculating the usability measurement of e-Kinerja, which obtained a value of 81.45% which is in the range of 81-100, where the e-Kinerja application at BAKESBANGPOL Central Lombok Regency is very suitable for use by ASN.

Kuswidyaningrum N.J; Irene Elda Puspita; Agus Susanti; Widiati Alifah

Jurnal Pengembangan IPTeks Seni Kuliner, Tata Rias, dan Desain Mode 2024 Akademi Kesejahteraan Sosial Ibu Kartini Semarang

The development of science and technology encourages the culture of people realizing their sympathy using a bouquet of fresh, dried, or synthetic flowers. Culture is favored by the public because the flower bouquet can be adjusted to the cost of the customer. Synthetic flower bouquet innovation has aesthetic value and long shelf life, the author made a flower crown leaf product using onions. Research to determine the stages of manufacture, valid experimental results, and public acceptance of the product. Using the methods of observation, literature, experimentation, documentation, interviews, questionnaires, and qualitative descriptive data analysis. The product manufacturing stage in the form of preparation of material tools, onion drying, printing, and decorating flowers takes ± 7 days or 1 week. Product validation according to 3 flower arranging experts was declared valid with the characteristics of yellowish brown color, onion fiber pattern, no aroma, and has a smooth wavy texture. The average results of the public test on 61 respondents from the AKS Ibu Kartini Semarang agency showed that the public liked the product (score 2). So that the product is accepted by the community and has the potential to become an opportunity in entrepreneurship. It is better to innovate a substitute for epoxy resin as a preservative for flower crown leaves from onions. Because epoxy resin after drying has a weight that is not comfortable for a bouquet of flowers that are held for a long time such as a bridal ceremony.

Wisca Nabila Huda; Era Sonita

Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) 2024 LPPM Universitas 17 Agustus 1945 Semarang

This research occurs because it is motivated by differences in theory with what happens in the field. As in the Tjiwi Kimia Paper Factory Tbk company and PT Semen Baturaja Tbk company where the profitability value is not in line with the increase in corporate income tax on the company. And at the company PT Unggul Indah Cahya Tbk and PT Ekadharma Internasional Tbk, the large liquidity of the company does not make the corporate income tax on the company increase. As well as in the companies PT Madusari Murni Indah Tbk and PT Sinergi Inti Plastindo Tbk where efficiency in managing operating costs is not in line with the company’s corporate income tax. With the intention of this study aims to see how the relationship of profitability, liquidity and operational cost efficiency to corporate income tax on the company, where corporate income tax is an obligation of the Agency to the government. The research method used in this research is quantitative research. Data is collected by the documentation study method from the company’s financial statements. The type of data used is Secondary Data. Data sourced from audited financial statements published by the company, publicly available capital market data, and additional relevant information from the company’s annual report and IDX database. The results showed that profitability has a positive effect on corporate income tax with a tcount> ttable value of 3.408> 2.028. While liquidity has no effect on corporate income tax with a tcount value < ttable, namely -3,433 < 2,028. Operating cost efficiency has no effect on corporate income tax with a tcount value < ttable, namely -1.810 < 2.028. And simultaneously profitability, liquidity and operational cost efficiency have a simultaneous effect on corporate income tax as evidenced by the value of Fhitung> Ftabel = 17,952> 2,866.

Debby Ade prastiwi; Desiska Natalia Br purba; Farida hanum; Nurul qadarsih

Jurnal Sistem Informasi dan Ilmu Komputer 2024 International Forum of Researchers and Lecturers

The development of information systems is now widely used in the business world, both in the living environment and even in the work environment, such as the use of the attendance information system at PT PLN PERSERO. Attendance in an agency is an important factor in human resource management. Accurate and objective information regarding an employee's attendance can present the quality and productivity of performance, determine the size of performance allowances and the general level of employee discipline in the agency. The process of recording and reporting employee absences is a repetitive process that is used at certain times such as entry time, departure time and holidays. It is recommended that audits of this system be carried out periodically or annually, so that the expected level of maturity can be achieved, and as a whole, not just the attendance information system, so that all aspects of work operations can also be evaluated so as to improve employee performance in general. From the results of the maturity level assessment, several findings were obtained in each domain studied, namely with the EDM03 domain having a value of 3.00, it was found that information and data security problems needed to be improved, with the EMD05 domain having a value of 2.93, problems were found that there were no written regulations that could be used as a reference, with domain AP015 with a value of 3.13 found a problem that there was still a difference between cost allocation and actual costs with domain 1P012 with a value of 3.07, a problem was found that there were no risk response regulations available, with domain DSS02 with a value of 3.13 there were no written regulations that could be used as a reference.

Putri Anggraeni Maga; Mutia Cherawaty Thalib; Sri Nanang Meiske Kamba

Nusantara Mengabdi Kepada Negeri 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The aim of this activity is to find out the problems of the complete systematic land registration program at the Gorontalo Regency Land Agency and efforts to resolve them. The method used is law with an empirical approach, which presents data according to field facts which are then analyzed descriptively qualitatively. The results of the research show that in land registration through the PTSL program there were problems such as a lawsuit for a certificate from the actual owner, where when the PTSL implementation was completed by the village and land agency and a certificate of ownership was issued to those who applied, it turned out that it was suddenly protested by the community who claimed to be the real owner and this happens especially on land abandoned by the previous owner (abandoned); Low public understanding of land tenure law where not all people understand PTSL procedures, so there is still public distrust in making certificates which are considered complicated and take a long time; There are public perceptions regarding the high cost of obtaining certificates, including concerns that they will be burdened by the increasing tax value; and the lack of human resources, especially skilled personnel in villages and BPN in handling land conflict matters and cases. Efforts to resolve this problem are to maximize socialization to the community regarding the terms and conditions and land registration procedures; clarify the status of the land you wish to certify so that it does not overlap; and re-preparing the land registration quota which is still lacking, meaning there is still land in villages in Gorontalo Regency that cannot be accommodated in the PTSL program, which is adjusted to the existing budget.

Anggik Firda Safara; Tania Apriliyanti; Aminatuzzuhro Aminatuzzuhro

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2024 CV. ALIM'SPUBLISHING

The purpose of this study was to determine whether Tax avoidance, Dividend Policy, and Agency cost have a significant effect on firm value in manufacturing companies listed on the IDX 2020-2023. This study uses a descriptive quantitative approach which aims to explain the effect of the independent variables, namely Tax avoidance, Dividend Policy, and Agency cost on the dependent variable, namely firm value. The analysis method used in this study is multiple linear regression analysis, partial test (t test), coefficient of determination (R2 test) and simultaneous F test. The results of multiple linear regression analysis show that the three variables (X) show a positive effect on the variable (Y). The result of the partial test (t test) shows that all variables (X) have a significant effect on variable (Y). The result of R2 test shows that variable (Y) is influenced by variable (X) of 42.9% and the remaining 51.7% is influenced by other variables not examined in this study. And the simultaneous F test shows that variable (X) has a significant effect on variable (Y).

Qathrunnada Salsabila; Nafisah Itsna Hasni

CiDEA Journal 2023 Universitas 17 Agustus 1945 Semarang

Economic stability created price stability, because a stable economy could result in low or affordable costs for the community. One indication of economic stability was inflation. Meanwhile, the Consumer Price Index was an important indicator of the financial market and was a general indicator of the level of inflation in Indonesia. For this reason, this research aimed to analyze the influence of the monthly consumer price index on monthly food inflation in Cilacap Regency. The data used in the research came from the Cilacap Regency Central Statistics Agency, which was then analyzed using a simple regression analysis method. The results of the analysis showed that there was no significant influence between the monthly consumer price index and monthly inflation. This was because the CPI was one of the indicators was used to measure the level of inflation. Changes in the CPI over time described the rate of increase (inflation) or rate of decline (deflation) of goods and services.

Riski Ronaldo Saragih; Syarifur Ridho; Yuris Danilwan; Fadiyah Hani Sabila

Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan 2023 Asosiasi Riset Ilmu Teknik Indonesia

Pelayaran Semesta Sejahtera Lestari Belawan is a company that operates as a shipping agency (ship agency) which provides domestic and international services. The process of handling ship departure (clearance out) at PT. The Semesta Sejahtera Lestari Belawan voyage starts when the ship has finished carrying out activities at the port, the agent makes another request for ship departure or Clearance Out. The Clearance Out process is a maximum of six hours before the ship leaves, the agent submits a ship out service in the Inaportnet system. To issue an SPB (Sailing Approval Letter), the agent must complete all documents and costs which are the agent's responsibility. For the issuance of an SPK (Work Order), guide the ship out no later than one hour after the SPB (Sailing Approval Letter) is issued. After processing the SPB (Sailing Approval Letter) is complete, the agent will take the ship documents and SIB (Sailing Permit) at KSOP. PT Pelayaran Semesta Sejahtera Lestari is a company that operates in the service and agency services sector, in other words a representative of the general agent/principle to take care of ship documents and take care of all ship needs that are needed when the ship is at the port. To obtain data, the author used field research and library research methods.

Nadia Dwi Irmadiani

Jurnal MIMBAR ADMINISTRASI 2023 Universitas 17 Agustus 1945

The objective of this study is to examine the financial and service performance of the K.R.M.T Wongsonegoro Regional Hospital in Semarang City, which has been utilizing the Regional Public Service Agency Financial Management Pattern (PKK-BLUD) since 2007. By transitioning into a full (BLUD), the Semarang City RSWN has gained the ability to handle its finances independently, hence enhancing its performance and service quality. The present study incorporates quantitative research employing a time series methodology. The data utilized in this study consists of secondary data obtained from financial records and hospital management reports. The assessment of financial performance is conducted through the utilization of financial measures, encompassing liquidity ratios, solvency ratios, and profitability ratios. In the context of service evaluation, the measurement of service performance encompasses six distinct indicators. These indicators include the Bed Occupancy Rate (BOR), Turn Over Interval (TOI), Bed Turn Over (BTO), Average Length of Stay (ALOS), Gross Date Rate (GDR), and Net Date Rate (NDR). The research hypothesis was examined by the application of Pearson correlation. The findings of the study indicate a significant correlation between financial performance, as assessed by the solvency ratio, and both the cost recovery rate and level of independence. The level of independence exhibits a significant link with service performance, as assessed by BTO.