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Kendari City''s micro-enterprises struggle with limited capital and low product innovation, with 60% facing difficulties accessing capital. This study aims to examine the relationship between business capital and micro-enterprises'' performance, with product innovation strengthening this relationship. Policy support is crucial for improving competitiveness and sustainability. This study investigates the effect of business capital on business performance in micro enterprises in Kendari City, focusing on product innovation as a moderating variable. Data was collected from 50 respondents using the Slovin formula and Structural Equation Modeling (SEM) method. The study validated and tested the data for reliability and validity, providing an overview of the relationship between business capital and performance. Business capital significantly influences business performance, product innovation, and overall performance. Its Path Coefficient is 0.011, with a T-Statistic value of 9.875, above the threshold of Z α 0.05. Product innovation also positively influences business performance, with a Path Coefficient of 0.004 and a T-Statistic value of 2.855. Business capital''s influence on product innovation is fairly large, exceeding the threshold. Business capital significantly impacts the performance of Micro, Small, and Medium Enterprises (MSMEs) in Kendari City, enhancing product innovation, competitiveness, and market competitiveness. A synergistic strategy utilizing sufficient capital fosters innovative capabilities, resulting in improved performance.

This paper presents the design and implementation of an automatic Virgin Coconut Oil (VCO) making device using an Arduino Uno microcontroller. Virgin Coconut Oil has gained popularity due to its health benefits and versatile uses in various industries. The traditional process of making VCO involves manual effort and precise timing, which can be tedious and inconsistent. The proposed automated system aims to streamline the VCO production process by integrating sensors, actuators, and a microcontroller to achieve precise control and monitoring of the process variables. The Arduino Uno microcontroller serves as the central unit for data acquisition, processing, and control, facilitating automation through programmed logic. Key components of the automated VCO maker include temperature sensors for monitoring heating stages, a motor for stirring, and relays for controlling heating elements. The system utilizes feedback loops to maintain optimal conditions during each phase of VCO production, ensuring reproducibility and quality. The design also emphasizes user-friendly operation, with an interface that provides real-time feedback on process parameters and allows manual intervention if necessary. Safety features are incorporated to prevent overheating and ensure operational reliability. Overall, the developed automatic VCO maker offers a practical solution to enhance the efficiency and consistency of VCO production, catering to both small-scale producers and commercial enterprises in the food and cosmetic industries

This research aims to analyze the impact of using audiovisual media on improving the Arabic listening skills (maharatul istima') of class X students at MA Al- Maghfiroh. The method used was an experiment with a pretest-posttest control group design. The research sample consisted of two groups, namely the experimental class which used audiovisual media in the form of animated videos and the control class which used regular audio media. The research instrument has been tested for validity and reliability, with 18 of the 20 instrument items declared valid and a Cronbach's Alpha value of 0.823. Data were analyzed through normality tests, homogeneity tests, t-tests, and N-Gain calculations. The results showed that the average posttest score for the experimental class (81.20) was higher than the control class (70.50). The N-Gain value for the experimental class is 0.55 (medium category), while for the control class it is 0.38 (medium category). The t-test shows that there is a significant difference between the two groups, with the calculated t value (2.410) greater than the t table (2.080) and a significance of 0.020. These findings indicate that the use of audiovisual media, especially animated videos, is significantly more effective in improving students' listening skills compared to regular audio media. These results recommend the application of audiovisual media in Arabic language learning to support the improvement of istima skills.

The aging process in the elderly naturally brings physical, mental and social consequences, which affect their quality of life. This study aims to analyze the relationship between family burden and gymnastics activity with the quality of life of the elderly in Pategalan Village, Jatibanteng District. The research method used a correlational analytic design with a cross-sectional approach. The sample consisted of 109 elderly people selected by random sampling from a population of 150 people. Data collection was carried out through a questionnaire that had been tested for validity and reliability, with analysis using the Spearman Rank test. The results showed that 56% of the elderly had a good family burden, 84.4% were active in gymnastics, and 55% had a good quality of life. Spearman Rank statistical test revealed a significant relationship between family burden and gymnastics activity with the quality of life of the elderly (p-value = 0.000; p ≤ 0.005). This study confirms the importance of family support and physical activity in improving self-esteem and quality of life of the elderly. Elderly people who feel respected and have the freedom to choose for themselves tend to achieve the expected quality of life. Continuous support from family and society is the key to realizing independent and happy elderly.  

Abstract. This study aims to analyze multiple choice question items related to business process elements in the field of financial accounting for 10th grade vocational students using the Anates application. The methods used include evaluating the validity, reliability, difficulty level, and differentiating power of each item. Data were collected from questions that had been given to students and analyzed quantitatively. The results showed that most of the items met the criteria for good validity and reliability, although there were some items that needed to be improved in terms of difficulty level and differentiating power. These findings provide important insights for the development of teaching materials and the preparation of evaluation questions in accounting. This research is expected to contribute to improving the quality of accounting education in SMK and assist teachers in designing more effective questions to measure students' competencies in facing the challenges of an increasingly complex world of work. Abstrak. Penelitian ini bertujuan untuk menganalisis butir soal pilihan ganda yang berkaitan dengan elemen proses bisnis di bidang akuntansi keuangan pada siswa kelas 10 SMK menggunakan aplikasi Anates. Metode yang digunakan meliputi evaluasi validitas, reliabilitas, tingkat kesulitan, dan daya pembeda dari setiap butir soal. Data dikumpulkan dari soal-soal yang telah diberikan kepada siswa dan dianalisis secara kuantitatif. Hasil penelitian menunjukkan bahwa sebagian besar butir soal memenuhi kriteria validitas dan reliabilitas yang baik, meskipun terdapat beberapa soal yang perlu diperbaiki dalam hal tingkat kesulitan dan daya pembeda. Temuan ini memberikan wawasan penting bagi pengembangan materi ajar dan penyusunan soal evaluasi di bidang akuntansi. Penelitian ini diharapkan dapat berkontribusi pada peningkatan kualitas pendidikan akuntansi di SMK serta membantu guru dalam merancang soal yang lebih efektif untuk mengukur kompetensi siswa dalam menghadapi tantangan dunia kerja yang semakin kompleks.

The reading interest index in Indonesia according to the UNESCO survey is still relatively low, so support from various parties is needed, one of which is quality library facilities and infrastructure. Therefore, it is necessary to analyze the quality of library services. This study aims to assess the quality of regional library services in Depok City using a qualitative descriptive approach. The focus of this study refers to the five dimensions of Prasuraman's theory, namely Responsiveness, Assurance, Tangible, Empathy, and Reliability.Data collection was carried out through observation, interviews, and documentation. The results of the study showed that the library succeeded in providing accurate, timely, and consistent services in accordance with strict SOPs and routine evaluations, reflecting a high level of reliability. In terms of responsiveness, the library is responsive to visitor needs through mobile library services, digital services, and efficient complaint management. Service quality is guaranteed through regular training for staff and friendly attitudes of officers, creating a comfortable and trusted environment. Empathy is shown through an approach that is tailored to visitor needs, providing personal attention that makes visitors feel appreciated. Despite limitations in facilities, the library strives to provide adequate services, including facilities for people with disabilities, especially the blind and deaf.

This research examines the influence of learning moral beliefs on student behavior at MAN 1 Gorontalo Regency. Due to the increase in juvenile delinquency due to changes in social norms. So this research wants to identify the extent to which learning aqidah morals contributes to student behavior. The research used a quantitative approach with a sample of 83 students taken using the Slovin method. Data was collected through a questionnaire which was tested for validity and reliability. Data analysis was carried out using descriptive statistics and simple linear regression. The results of the research show that the calculated F value is 0.997, which is smaller than the F table of 3.96 and the significance level is 0.321 which is above 0.05, that there is no influence of learning moral beliefs on student behavior. External factors such as family environment, peers and the media are more influential in shaping their behavior.

 Ships with efficient port time reflect success in various aspects such as port operations, including time management, coordination between related parties, readiness of facilities and equipment, and workforce reliability. These efficiencies not only benefit port operators and shipping companies, but also contribute to smooth logistics supply chains, lower costs and increase economic competitiveness. Researchers determine 2 (two) types of data, namely secondary data and primary data, which will be processed through interviews and literature. By knowing each of the port time components above, we can understand the key to increasing operational efficiency, reducing costs, and ensuring smooth port and ship operations. Process optimization at each stage of port time implemented can help ports and shipping companies achieve competitive advantage and increase customer satisfaction   Keywords: , , , 

This research aims to prove and analyze the influence of transformational leadership, competency and level of job satisfaction on the performance of employees Serlok Kopi Surabaya partially or simultaneously. The population in this study was 55 respondents or all Serlok Kopi Surabaya employees. This research uses a sampling technique, namely a saturated sample using a data collection method through distributing questionnaires using quantitative data types. The method in this research uses the Validity Test, Reliability Test and Classical Assumption Test, data analysis is carried out using Multiple Linear Regression Analysis, while the hypothesis testing technique uses the t test and F test. Data analysis in this research uses SPSS version 25. The results of this research show that the variables Transformational Leadership (X1), Competency (X2), and ), Level of Job Satisfaction (X3) have a significant effect on employees Serlok Kopi Surabaya either partially or simultaneously.

The liquidation of a subsidiary in the banking sector is a strategic step with a significant impact on the financial performance, reputation, and sustainability of the parent company. This study aims to analyze the factors that drive liquidation, both internal such as financial performance, mismanagement, and legal compliance, as well as external such as market changes, natural disasters, and globalization pressures. Data were collected through academic literature review using qualitative approaches and data triangulation to improve the reliability of the results. The results of the study show that poor liquidity management, both due to internal and external factors, is the main cause of liquidation. The impact on the reputation of the parent company is dualistic: on the one hand it increases operational efficiency, but on the other hand it risks creating negative perceptions, such as management failures or employee losses. Therefore, companies must strengthen financial management, utilize technology to monitor cash flow in real-time, and develop flexible risk policies. Transparent communication with stakeholders is also important to minimize reputational impact. This study shows that effective liquidity management supports operational efficiency and increases public confidence, customers, and regulators, relevant for both Islamic and conventional banking in dealing with market dynamics.

This study aims to analyze the quality of service in the Culinary Arts Practical Laboratory at SMK Ibu Pertiwi 1 using the Service Quality (Servqual) method. Service quality is an important element in supporting the success of the education process, especially in the Culinary Arts expertise program that requires laboratory facilities as a means of practical learning. The Servqual method is used to evaluate five main dimensions, namely tangibles, reliability, responsiveness, assurance, and empathy.This study was conducted by collecting data through questionnaires distributed to students as users of laboratory services. Data analysis used a comparison between students' expectations of ideal service quality and their perceptions of the services received. The results of the study showed a gap in several dimensions of service quality, especially in the tangibles dimension which includes the completeness and condition of laboratory facilities. In addition, the responsiveness and reliability dimensions are also of concern because students feel that the response to complaints and service consistency are not optimal.From the results of the study, it can be concluded that the quality of laboratory services needs to be improved to meet student expectations. Recommendations for improvement include improving physical facilities, training for laboratory staff to improve responsiveness and reliability, and strengthening security assurance in the practical learning process. This study contributes to school management in creating a more effective and quality learning environment.

This research aims to analyze the influence of Brand Image and Product Quality on Repurchase Intention which is mediated by Customer Satisfaction in Maxx Coffee Customers. This research involved 120 respondents selected using convenience sampling techniques. Data collection was carried out through a cross-sectional questionnaire or one shot study. The research instrument was tested for validity and reliability. Data analysis was carried out using verification analysis including multiple regression analysis and Sobel test. The research results show that Brand Image has a positive and significant effect on Customer Satisfaction, Product Quality has a positive and significant effect on Customer Satisfaction, Brand Image has no positive and significant effect on Repurchase Intention, Product Quality has a positive and significant effect on Repurchase Intention, Customer Satisfaction has a positive effect and significant on Repurchase Intention, and Customer Satisfaction does not mediate the influence of Brand Image and Product Quality on Repurchase Intention.

This study aims to examine the effect of the implementation of the Quick Response Code Indonesian Standard (QRIS) in increasing business income, especially for Micro, Small and Medium Enterprises (MSMEs) using the Technology Acceptance Model (TAM) approach. The method used in this study is a descriptive quantitative approach, which aims to provide an overview of the QR Code implementation. The population in this study involved MSME owners, with a sample taken from 100 respondents through non-probability sampling techniques. Data collection was done through questionnaires. Data analysis includes testing research instruments to assess data quality (validity and reliability), classical assumption test (normality), as well as multiple linear regression analysis and hypothesis testing (t test and F test). The results show that QRIS implementation and user satisfaction have a significant influence on increasing MSME income, which supports TAM theory regarding the importance of perceived usefulness and perceived ease of use in technology acceptance. However, other variables, such as QRIS usage literacy, convenience of use, and QRIS service price, did not show a significant influence on MSME income. Simultaneously, these factors still have an effect on MSME income, although with different variations in influence.

The building to be utilized should undergo regular inspections and performance testing to determine whether it can function and operate according to its intended use. Compliance with administrative and technical regulations governing the utilization of buildings is demonstrated through the issuance of a Building Worthiness Certificate (SLF). This study aims to assess the compatibility of the building's function with the conditions during the planning phase and evaluate the structural feasibility of the building. It also seeks to implement the provisions of Government Regulation No. 16 of 2021 regarding the Implementation of Law No. 28 of 2002 on Buildings. Based on the research conducted, it can be concluded that the structural suitability of the MSC Indosat Baturaden building has changed compared to the planned building. Initially designed as a battery storage building, it is currently used as an MSC building or a facility for storing batteries and servers. Additionally, there are discrepancies in the area specified in the original Building Permit (IMB) compared to the current building. Further analysis of the building's structure and the application of current regulations regarding structural serviceability, including dynamic load analysis (earthquake), inter-story drift analysis, P-Delta analysis, and structural cross-section checks, concluded that the building is safe as it meets the requirements specified in SNI 1726:2019 and SNI 2847:2019. The highest structural cross-section capacity ratio was 0.2 < 1, and the inter-story drift value was 0.023 < 0.07. The existing concrete material meets the structural standards, with a characteristic compressive strength of 28.98 MPa. The results of the rebar scan detector test showed that the type of reinforcement used complies with the standards specified during the planning phase, referring to SNI 07–0408–1989. Overall, the structural analysis results for the MSC Indosat Baturaden building indicate that the building is safe and remains fit for use.    

The purpose of this study was to determine the effect of the implementation of the Cooperative Learning Model Learning Together Type on the Learning Outcomes of Grade IV Students in the Science Subject of SDN Sambirejo No. 148 Surakarta in the 2024/2025 Academic Year. This research is a quantitative study using the experimental method of One Group Pre-Test Post-Test Design. The population and sample in this study were grade IV students of SD Negeri Sambirejo Surakarta totaling 28 students. The sampling technique used was the saturated sample technique (census technique). Data collection techniques in the form of observation, testing, and documentation. The test was carried out twice with the aim of determining the changes that occurred before and after the treatment was given. The instrument trial or tryout was conducted at SD Negeri Sondakan Surakarta using 30 questions. The results of the trial were analyzed using validity and reliability tests. The results of the validity test showed 20 questions that were declared valid and 10 questions that were declared invalid. The data analysis technique was in the form of a prerequisite test using the Kolmogorov-Smirnov formula and a hypothesis test with the Paired Sample T-Test formula. Based on the results of the data analysis that has been done, the average value of the PreTest of students was 55.35 while the average value of the PostTest of students was 64.64. The results of the statistical test with the Paired Sample T-Test showed that the significance value (2-tailed) was 0.000 <0.05. The conclusion of this study states that there is a significant influence of the implementation of the Cooperative Learning Model Learning Together Type on the Learning Outcomes of Grade IV Students in the Science Subject of SDN Sambirejo No. 148 Surakarta.

This study aims to determine the effect of the Mobile SAMSAT program, E-SAMSAT and awareness in paying taxes on motor vehicle tax revenues at the Kupang City Regional Revenue UPTD or the Kupang City SAMSAT Office. This study uses a descriptive statistical approach. The population in this study were all taxpayers registered at the Kupang City Regional Revenue UPTD. The sampling technique and determination of informants in this study used purposive sampling. The number of samples in this study was 100 respondents and the data collection method was carried out by distributing questionnaires. Data analysis used in this study was validity testing, reliability testing, classical assumption testing, multiple linear regression and hypothesis testing using IBM SPSS Statistics 26. The results of simultaneous testing showed that the variables of the Mobile SAMSAT program, E-SAMSAT and awareness in paying taxes had a significant effect on increasing motor vehicle tax revenues in Kupang City. The Mobile SAMSAT and E-SAMSAT programs supported by increased taxpayer awareness will have a positive effect on increasing Motor Vehicle Tax revenues because they simplify the payment process and increase the fulfillment of motor vehicle taxpayers in Kupang City.

Digital transformation in educational services is an important need to improve efficiency and user satisfaction, especially in Islamic boarding schools. One of these innovations is the SISANTRI application used at the Darussalam Blokagung Islamic Boarding School, Banyuwangi, to facilitate the management of information and transactions for guardians of students. However, the effectiveness of this application still faces challenges, such as stagnation in feature development and negative reviews from users.This study aims to analyze the influence of E-Servqual, E-WOM, and E-Trust on E-Customer Satisfaction. Then, analyze the influence of E-Servqual, E-WOM, E-Trust, and E-Customer Satisfaction on customer loyalty. And analyze the role of E-Customer Satisfaction as a mediator of the influence of E-Servqual, E-WOM, and E-Trust on customer loyalty.The research method used is exploratory research and a quantitative approach with data collected through questionnaires distributed to 364 guardians of students selected using the Proportional Stratified Random Sampling technique. The research instrument uses a Likert scale to measure research variables. Then, the collected data is analyzed through several stages, namely determining the value of the variables, testing the research instrument (validity and reliability tests), path analysis using the Partial Least Square (PLS) method, hypothesis testing, and path calculations.The results of the study showed that E-Servqual, E-WOM, and E-Trust significantly influenced E-Customer Satisfaction. In addition, E-Servqual, E-WOM, E-Trust, and E-Customer Satisfaction significantly influenced customer loyalty. Then, customer satisfaction was not able to be a mediating variable between E-Servqual, E-WOM, E-Trust, and customer loyalty, but still contributed to loyalty directly.It can be concluded that improving E-Servqual, E-WOM, and E-Trust is very important to strengthen E-Customer Satisfaction and Customer Loyalty, although E-Customer Satisfaction does not mediate the relationship. Further development should be focused on improving these three main factors that affect customer loyalty.

The highest unemployment rate is caused by graduates who have increased due to the available workforce being greater than the number of jobs available. The way to overcome unemployment is to increase entrepreneurial intentions. The purpose of this study was to investigate entrepreneurial intentions in students of the Faculty of Economics and Business, State University of Malang as it is believed that entrepreneurial intentions are the most important factor in entrepreneurial actions, using variables of entrepreneurial education, self-efficacy, gender, and entrepreneurial attitude variables as mediation. This research is a quantitative research using a descriptive research design. The dependent variable in this research is entrepreneurial intention (Y), the independent variable is entrepreneurial literacy (X1) and self-efficacy (X2) while the mediating variable is entrepreneurial attitude (Z). The population taken in this research is students. The sample taken in this research is 170 respondents calculated using the Slovin formula. The scale used in this is a Likert scale with 5 choices to be answered by the resource person, namely strongly disagree, disagree, disagree, agree, strongly agree. Furthermore, the instrument feasibility test uses validity and reliability tests. While the classical assumption test uses normality tests, multicollinearity tests, and heteroscedasticity tests. The analysis technique uses descriptive analysis, path analysis, sobel test and difference test. The results of this study indicate that entrepreneurship education on entrepreneurial intentions has a significant influence, self-efficacy on entrepreneurial intentions has a significant influence, entrepreneurship education on entrepreneurial intentions mediated by entrepreneurial attitudes has a significant influence, self-efficacy on entrepreneurial intentions mediated by entrepreneurial attitudes has a significant influence, entrepreneurial attitudes on entrepreneurial intentions have a significant influence and based on the results of the difference test

This study aims to analyze the effect of implementing learning media through the Quizizz application on student learning outcomes in grade V. This study uses an experimental design by comparing two groups, namely the experimental class using Quizizz and the control class using conventional learning methods. The research instrument is a learning outcome test consisting of pretest and posttest questions. The results of the study indicate that the application of Quizizz can significantly improve student learning outcomes. Statistical tests conducted on pretest and posttest data show significant differences between the experimental class and the control class. The results of the validity and reliability of the instrument also show that the test used has good quality. Based on these findings, it can be concluded that the use of Quizizz as a learning medium can improve student learning outcomes and can be applied in the learning process to improve teaching effectiveness.  

This study aims to analyze the service management strategies implemented by PT Gojek Indonesia to enhance customer satisfaction. Using a qualitative approach based on literature review, the research explores the relationship between service quality, service diversification, and technological innovation in shaping customer experiences. The findings reveal that service management strategies, such as quick booking features, real-time tracking, and digital payment solutions via GoPay, significantly influence customer satisfaction. Service variations like Go-Ride, Go-Car, and Go-Food enable Gojek to meet diverse customer needs, while a focus on reliability and security assurance fosters user loyalty. The study highlights the importance of continuous innovation and quality improvement to maintain Gojek's competitive position in the online transportation service market.