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This study aims to compare the financial performance of Islamic banks and conventional banks operating in Jambi Province during the 2021–2023 period. The approach used is comparative quantitative, with descriptive analysis and independent sample t-tests. Five key financial ratios were analyzed in this study: Return on Assets (ROA), Return on Equity (ROE), Operating Expenses to Operating Income (BOPO), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR). Data were obtained from the quarterly financial reports of each sample bank, thus reflecting actual financial performance on a periodic and ongoing basis. The analysis shows significant differences in three key financial ratios: ROA, ROE, and BOPO. Conventional banks demonstrate higher levels of profitability and operational efficiency than Islamic banks. High ROA and ROE values reflect the effectiveness of conventional banks in generating profits from their assets and capital. Furthermore, lower BOPO ratios in conventional banks indicate a better ability to control operating costs. In contrast, no significant differences were found in the NIM and LDR ratios, indicating equality between the two types of banks in generating interest margins and disbursing credit or financing to customers. This finding has important implications for the development of the Islamic banking sector to be more competitive, particularly in terms of efficiency and profitability. Islamic banks are expected to improve their asset and operational management strategies to increase competitiveness amidst the dual banking system in Indonesia. This research also contributes to regulators in formulating policies that support the growth of Islamic banks in the regions. For academics and practitioners, this study broadens understanding of the dynamics of local banking financial performance and serves as a reference for further research on the effectiveness of the dual banking system in the regional context.

This study aims to analyze the application of accounting information systems in cash receipts and expenditures and assess their contribution to the effectiveness of internal control at the Sekoto Putro Showroom in Kediri. The research methodology employed is a qualitative approach, with data gathered through interviews, observations, and documentation. The findings reveal that the current accounting information system is still manual and lacks standard operating procedures (SOPs). The process of cash receipt and disbursement is managed by the finance department under the direct supervision of the owner, who also functions as the primary controller. The owner’s consent is required for all large transactions, and internal control is implemented informally through cash checks and transaction authorizations. However, there are notable weaknesses, including the absence of a clear separation of duties and a lack of a well-documented recording and authorization system. These weaknesses pose risks to the efficiency and reliability of financial management and internal control. Consequently, this study recommends the implementation of a computer-based accounting system, the creation of written SOPs, and a more defined separation of financial duties. Such changes are expected to enhance the effectiveness of internal control, improve operational efficiency, ensure more accurate record-keeping, and minimize the risk of financial losses in showroom cash management. By transitioning to a formalized and computerized system, the showroom can streamline its processes and safeguard its financial resources, ensuring long-term sustainability and growth. This research highlights the need for modernizing accounting practices to foster better financial governance and strengthen internal controls in small to medium-sized businesses.

The Maternal Mortality Rate (MMR) and Infant Mortality Rate (IMR) are critical indicators in assessing the quality of public health services. In 2024, both MMR and IMR in Lamongan Regency remained relatively high, indicating the need for strengthened health interventions. Health workers, especially midwives, play a vital role in improving maternal and child health. One of the government’s strategies to reduce maternal and infant mortality is expanding midwife service coverage at primary health facilities and ensuring the presence of village midwives as the frontline providers across the region. Village midwives are expected to meet established service standards to ensure the quality of maternal and child health care. Service effectiveness and efficiency are commonly measured through indicators such as first antenatal visit coverage (K1), fourth antenatal visit coverage (K4), postpartum visit coverage (KF3), and delivery assistance by health workers. However, in Lamongan Regency, the performance of village midwives has not been optimal, with several indicators falling short of set performance targets.This study aimed to analyze the relationship between the quality of work life and the performance of village midwives in Lamongan Regency in 2025. The research used a quantitative method with a cross-sectional study design. The study population comprised all village midwives in Lamongan Regency, with a sample of 80 respondents selected randomly. The independent variable in this study was the quality of work life, while the dependent variable was village midwife performance. Data were collected through questionnaires and analyzed using the chi-square statistical test. The results showed no significant relationship between the quality of work life and the performance of village midwives in Lamongan Regency in 2025. These findings suggest that other factors beyond work life quality may influence midwives’ performance.  

In order to determine who has the right to take business assets implicated in money laundering offenses, this paper examines the legal loophole in Law Number 8 of 2010 about the Prevention and Eradication of Money Laundering offenses (UU TPPU). The efficacy of law enforcement may be weakened and the process of recovering assets from crimes may be hampered by the ambiguous authority and lack of regulatory synchronization. Combining a statutory and conceptual approach with a normative legal technique, this study examines the implications of legal uncertainty on the mechanism of asset confiscation in eradicating TPPU. This research result indicates that the lack of authority in implementing asset forfeiture consequences results in inconsistent legal procedures, overlapping institutional roles, and slows down the recovery of state assets. Therefore, legal reform is needed through amendments to Article 9 of the TPPU Law and alignment with the Criminal Code (KUHP) and other related regulations so that the mechanism of asset confiscation is more precise, more effective, and coordinated. In addition, synergy between investigators, prosecutors, The Corruption Eradication Commission (KPK), and the Financial Transaction Reports and Analysis Center (PPATK) are essential for improving the efficiency of state asset recovery. Regulations and an integrated system make it possible to swiftly and publicly seize assets resulting from criminal activity, which deters criminals, enhances public trust in law enforcement, and ensures that assets obtained illegally can be returned for the benefit of the state and society, while reinforcing the integrity of the justice system.

This study aims to analyze the differences in various extraction techniques and their relationship to the yield and biological activity of phytochemical compounds from natural materials. The research was conducted through a systematic literature review from various reliable scientific sources over the last decade. The results indicate that extraction methods such as maceration, soxhlet extraction, microwave-assisted extraction (MAE), and ultrasound-assisted extraction (UAE) have varying effectiveness. The effectiveness of these methods is highly dependent on the type of material, solvent used, and process parameters such as temperature, time, and solvent-to-material ratio. Modern extraction methods such as sonication, MAE, and UAE tend to produce higher yields and better biological activity. These modern methods have the advantage of being more time-efficient and requiring fewer solvents, thus allowing the extraction of active compounds more optimally. Additionally, technologies like microwave and ultrasonic waves help break down the cell walls of natural materials, enhancing the release of phytochemical compounds more effectively and rapidly. However, conventional methods such as maceration and soxhlet extraction remain relevant, especially for materials containing thermolabile compounds that may degrade at high temperatures. These methods are still preferred to maintain the stability of active compounds sensitive to thermal degradation. Choosing the appropriate extraction method is crucial in producing high-quality extracts that can potentially be used as raw materials for phytopharmaceuticals, supplements, or other natural products. This study provides a strong theoretical foundation for further experimental research and guidance in selecting extraction methods based on the required efficiency and effectiveness for industrial applications. Thus, this study contributes to the development of more efficient and high-quality natural products.

The public’s demand for excellent service encourages the government to continuously innovate. In response, the Population and Civil Registration Office of Pangandaran Regency developed an innovation called the mobile service pickup program. This innovation integrates offline services to accelerate and simplify the processing of population documents, particularly in the issuance of birth certificates. The mobile service pickup program is designed to improve the efficiency, effectiveness, and transparency of public services in the field of population administration in Pangandaran Regency. This study refers to the innovation theory by Everett M. Rogers, as cited in Prabowo H. (2022), which states that there are five attributes of innovation that influence its acceptance: relative advantage, compatibility, trialability, and observability. The research method used in this study is qualitative descriptive, with data collected through interviews, documentation, and observation. Meanwhile, informants were selected purposively to obtain relevant and in-depth data. The research results reveal that the mobile service pickup program innovation has not yet been optimally implemented, with time effectiveness being a crucial factor for the community. Therefore, this innovation must continue to be developed to gain wider acceptance among the public.

This study explores the impact of Business Development Services (BDS) on the profitability of small and medium enterprises (SMEs), with a specific focus on distro businesses in the Medan Area, Medan. BDS refers to a range of non-financial services aimed at enhancing the growth, capacity, and performance of businesses. These services may include training, mentoring, market access, business planning, and other forms of support. The core objective of this research is to determine whether the utilization of BDS has a measurable influence on the financial outcomes of SMEs, particularly in terms of profitability. The study employs a quantitative research approach using a survey method. Data was collected through questionnaires distributed to selected owners of distro businesses who had previously accessed BDS programs. The analysis was conducted using simple linear regression to evaluate the relationship between BDS engagement and business profitability. The results reveal a statistically significant and positive influence of BDS on profitability. SMEs that actively engaged with BDS programs showed noticeable improvements in their financial performance, indicating the effectiveness of these services in supporting business growth. In particular, distro businesses that received BDS assistance experienced increased efficiency, improved market reach, and better management practices, which contributed to higher profit margins. Based on these findings, the study highlights the critical role that BDS can play in enhancing the sustainability and competitiveness of SMEs. It recommends that more business owners in the distro sector take advantage of available BDS programs to support their development. Furthermore, it underscores the importance of governmental and institutional support in promoting and expanding access to BDS to ensure that a wider range of SMEs can benefit from these valuable services.

This study aims to analyze the implementation of the principle of public interest in the implementation of public services by the Population and Civil Registration Office (Disdukcapil) of Bekasi Regency, as well as to evaluate the extent to which the implementation of these principles contributes to efforts to realize people's welfare. The principle of public interest is one of the basic principles in the implementation of public services that emphasizes the fulfillment of basic rights of the community in a fair, fast, equitable, and accountable manner. This research uses a qualitative approach with a case study method, where data is collected through in-depth interviews, direct observations in the field, and documentation studies on various policies and service reports. The results of the study show that the Bekasi Regency Disdukcapil has adopted various innovations in services, such as online services, digital queue systems, the use of information technology-based applications, and increasing the transparency of service information through social media and official websites. These steps are taken to improve accessibility, efficiency, effectiveness, and community satisfaction as service recipients. However, the implementation of the principle of public interest still faces several obstacles, such as limited competent human resources (HR), uneven information technology infrastructure, and low digital literacy among certain communities, especially the elderly and people in suburban areas. This condition results in the suboptimal public service oriented to the public interest to the maximum. Therefore, continuous efforts are needed through increasing the capacity of the apparatus, the development of inclusive and adaptive public service technology, and massive education to the public to increase participation, understanding, and awareness of the available services. Thus, the public services that are carried out can really contribute to realizing the welfare of the people as a whole, equitable, and just.

The radical transformations toward business economies and knowledge-based information have become a focal point for writers and researchers, particularly in the fields of public administration and financial management. These changes have significantly affected the banking industry, especially with the liberalization of global markets for financial and banking organizations, along with the rapid technological advancements and information shifts. Such transformations have inevitably led to alterations in banking performance, with new methods being adopted to address emerging challenges in the banking sector. In this context, Total Quality Management (TQM) has emerged as a crucial concept with a clear impact on banking performance. Its significance is particularly evident within Islamic banks, as they play a vital role in the global banking system, operating under a set of unique principles and practices. The effectiveness of TQM in improving the operational efficiency and risk management strategies of these institutions cannot be overstated, as these banks consistently demonstrate financial sufficiency, often exceeding required ratios. However, despite their financial stability, Islamic banks face challenges in fully implementing the principles of TQM. This study seeks to explore how the requirements of TQM can help reduce financing risks in Islamic banks by enhancing service quality, improving customer satisfaction, and optimizing internal processes. By examining the relationship between TQM practices and risk management strategies, this research aims to offer insights into how Islamic banks can better navigate the complexities of modern financial landscapes while ensuring continued growth and stability. Through this study, the potential for TQM to serve as a strategic tool for reducing financing risks in Islamic banks will be assessed, contributing to a more sustainable and competitive banking environment.

The development of digital technology has driven transformation across various sectors, including the food and beverage industry. Dessert businesses face challenges in improving operational efficiency and competitiveness in the digital market. One possible solution is the use of websites as marketing and sales platforms. However, without proper management methods, the utilization of this technology will not be optimal. Therefore, this study applies the POAC (Planning, Organizing, Actuating, Controlling) method to develop a website- based dessert sales system aimed at enhancing business efficiency and customer satisfaction. This study employs a descriptive approach with the POAC method in website-based marketing strategies. The planningphase involves designing e-commerce features, such as product catalogs, an online ordering system, and digital payments. The organizing phase focuses on resource management and technology integration, while actuating includes implementing the system using MySQL, PHP, and CodeIgniter. The controlling phase is conducted through system testing using the Blackbox Testing method to evaluate application performance. The study results indicate that implementing the POAC method in a website- based system enhances the operational efficiency of dessert businesses. Transaction records become more accurate, customers can easily access product information, and the digital payment system improves transaction convenience. Furthermore, the website enables businesses to reach a broader market without geographical limitations. The implementation of the POAC method in website-based business management has proven to improve marketing and sales effectiveness. With a more structured system, businesses can better adapt to market changes and enhance customer interactions. This digital-based strategy also opens new opportunities for developing the culinary business in the modern era.

The implementation of Electronic Medical Records (EMR) represents a major advancement in health information systems, playing a vital role in improving service efficiency, data security, and the quality of medical documentation. This study utilizes a literature review approach to assess EMR implementation in hospitals by analyzing findings from 20 relevant journals. Literature sources were obtained from indexed national scientific publications, with a focus on the benefits, challenges, and critical success factors of EMR adoption. The results reveal that EMR use can enhance service efficiency by up to 40%, expedite medical decision-making, and increase the accuracy of patient data. Additionally, EMR reduces the risk of data loss, facilitates coordination among healthcare professionals, and supports more effective integration of medical information. Despite these benefits, EMR implementation encounters several challenges, such as inadequate technological infrastructure, resistance from some healthcare personnel toward digital systems, and the need for ongoing training to ensure optimal use. If not addressed properly, these barriers may limit the system’s effectiveness. Key factors influencing successful implementation include strong management commitment, early involvement of end-users during the planning phase, and system flexibility to meet specific clinical requirements. Therefore, EMR implementation should adopt a holistic approach that integrates human resource readiness, technological capacity, and clear regulatory frameworks. With well-structured strategies, consistent institutional support, and comprehensive training programs, EMR has the potential to be a driving force in the digital transformation of healthcare. This transformation can lead to sustainable improvements in service quality, patient data security, and operational efficiency in hospital settings.

Digital transformation in government governance demands an integrated information system capable of increasing efficiency, transparency, and accountability. This study aims to analyze the effectiveness of the use of the Secretariat and Supporting Elements Integration System Application (Si-SEKRUP) at the Communication and Informatics Office of Central Java Province. The research method used a qualitative descriptive approach with data triangulation techniques in the form of documentation, observation, and literature studies. The results of the study indicate that the implementation of Si-SEKRUP has a positive impact on administrative management. This application is able to accelerate administrative processes by up to 50% compared to the previous manual system. In addition, electronic document recording encourages transparency, while digital and real-time asset monitoring strengthens institutional accountability. Resource efficiency has also increased, as seen from the significant reduction in paper use, in line with the principles of green office. The research findings are linked to the theory of organizational effectiveness and Management Information Systems (MIS), where Si-SEKRUP is assessed to have met the indicators of accuracy, timeliness, relevance, and efficiency of information. This indicates that the application can function as a supporting tool in strategic and operational decision-making within government organizations. However, optimizing the application's use still faces challenges, particularly related to the need for employee training and consistent managerial support. With strengthened human resource capacity and leadership commitment, Si-SEKRUP has the potential to become an effective and sustainable integrated information system model supporting digital-based bureaucratic reform.

Museums as cultural preservation institutions have the responsibility to convey information about collections in an informative manner to the public. One of the historical events displayed at the Brawijaya Museum is Operation Trident in 1968. This research aims to design collection labels as an effective communication medium by considering aspects of archive classification, material selection, label design, and information readability. The method used is action research which is carried out through the planning and action stages. The label is designed using Art Paper material with a combination of black-and-white colors and Times New Roman fonts. This research not only emphasizes the aesthetic aspect, but also pays attention to the functional aspect in conveying messages to visitors. The label design process is carried out by paying attention to the suitability between historical content and the form of visual presentation, so that information can be conveyed in a concise, clear, and interesting manner. Effectiveness evaluation was carried out through the EPIC model approach to 105 respondents, including empathy, persuasion, impact, and communication indicators. The results of the study showed that the label was designed to be very effective as a communication medium for museums with high scores on all four indicators. The implication of this research is to improve the visitor experience in understanding the historical value of collections and the efficiency of archive management in the museum environment. In addition, the design of this label can be a reference for other museums in developing information media based on a visual communication approach that is right on target. Thus, the museum serves not only as a repository of artifacts, but also as an interactive and communicative educational center. Furthermore, this research emphasizes the importance of integration between information technology and visual communication strategies in the management of modern museums. The use of professionally designed labels based on the results of empirical evaluation contributes to the improvement of the image of museum institutions in the eyes of the public. It is hoped that this approach can encourage museums to be more innovative in creating participatory learning experiences, especially for the younger generation.

This study aims to analyze the implementation of election-level simplification from a legal perspective to overcome the waste of election resources and costs. Elections in Indonesia have faced various challenges, including waste in excessive paper usage, overlapping stages, and inefficient budget allocations. These inefficiencies not only burden the General Elections Commission (KPU) but also affect the effectiveness and transparency of the democratic process. Simplification of election levels is expected to be an effective solution to reduce the administrative and material burdens that hinder the implementation of elections. By streamlining the structure and reducing redundant stages, election organizers can focus more on quality, security, and public participation. This study uses a normative juridical approach by analyzing relevant laws and regulations, such as Law Number 7 of 2017 concerning General Elections, as well as various policies and proposals related to election-level simplification. The analysis also includes legal principles such as efficiency, effectiveness, and legal certainty. Furthermore, the study examines how other democratic countries manage election logistics efficiently to draw lessons that can be contextualized in Indonesia. The results of this study are expected to provide concrete policy recommendations that support the implementation of simplified election systems. These recommendations are aimed at optimizing the election process by minimizing waste, both in terms of budget and the use of natural and human resources, while maintaining the integrity and legitimacy of the democratic process. Thus, this study contributes to the discourse on election reform and democratic strengthening in Indonesia.

This study aims to evaluate the financial performance of PT Akasha Wira International Tbk during the period 2022 to 2024 using profitability ratio analysis. The ratios analyzed include Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM), and Net Profit Margin (NPM). The data used is sourced from official financial statements published through the Indonesia Stock Exchange website. Based on the results of the analysis, the company's financial performance is generally relatively good and shows stability over the past three years. This is reflected in the consistency of the profitability ratio which is at a favorable level, indicating the effectiveness of the company in managing assets, its own capital, production costs, and operational activities. Further analysis shows that the Return on Assets and Return on Equity show a stable trend with a slight increase, which indicates efficiency in asset utilization and capital management. Gross Profit Margin and Operating Profit Margin also show positive trends, indicating efficiency in managing production costs and operational activities. Net Profit Margin, although slightly volatile, remains within a range that reflects good profitability. In addition, the results of this evaluation also indicate that the company has the ability to adapt to market changes and dynamic economic conditions. The ability to maintain profit margins in the midst of economic fluctuations shows the resilience of the business model and operational strategy applied. These findings provide an idea that PT Akasha Wira International Tbk has been able to maintain a healthy performance despite being in a competitive business environment. Thus, the results of this evaluation can be used as a basis for strategic considerations by management in preparing long-term financial plans and decision-making, as well as a reference for investors in assessing the company's prospects.

The scarcity of subsidized 3-kilogram LPG in Tanjungpinang City has become a crucial public issue, primarily due to inaccurate distribution. The Puan Molek Card program was designed as an innovative solution to reorganize the LPG subsidy distribution mechanism to make it more manageable and in favor of poor households and eligible MSMEs. An evaluation based on William Dunn's six dimensions showed that in the initial phase, the program's effectiveness and efficiency were quite high, supported by collaborative data collection between local governments, neighborhood associations (RT/RW), and community social institutions. The card also provided convenient access and reduced the potential for hoarding by irresponsible individuals. However, over time, inconsistent card use and weak oversight caused the program's effectiveness to decline. Many residents returned to using ID cards (KTP) as a substitute, opening new opportunities for distribution irregularities. This indicates that the dimensions of accuracy and accountability have not been maintained sustainably. The study also noted that although LPG distribution was relatively smooth, there is a long-term potential for declining public trust if the government does not immediately implement improvements. Therefore, the main recommendations are strengthening the digital-based monitoring system to record LPG subsidy transactions in real time, as well as integrating the Puan Molek Card with population data to prevent misuse. Furthermore, local governments need to intensify public awareness campaigns on the importance of card use and conduct regular field monitoring. Cross-sector collaboration, including with Pertamina, distribution agents, and independent oversight bodies, is also needed to ensure the program returns to its primary objective: ensuring that the 3-kilogram LPG subsidy reaches those entitled to it.

This study aims to analyze the implementation of risk management at PT API, identify the challenges faced during the process, and evaluate its impact on the company’s financial performance. A qualitative research approach was employed, with data collected through in-depth interviews, direct observation, and documentation review. The data were obtained from managers and staff of the Quality, Risk, and Performance Management unit, providing comprehensive insights into the risk management procedures applied within the company. The findings reveal that PT API has implemented risk management in accordance with the ISO 31000:2018 framework. The processes of risk identification, analysis, evaluation, and mitigation are carried out systematically. However, several challenges were identified that hinder effective implementation. These include reliance on manual monitoring systems, which are prone to errors and delays in reporting, and the lack of widespread awareness of risk culture across all work units. This uneven awareness results in suboptimal employee participation in risk identification and reporting. Nevertheless, the implementation of risk management has shown a positive impact on the company's financial performance. With structured risk treatment and appropriate mitigation strategies, the company has been able to reduce potential financial losses and improve operational efficiency. This is reflected in more controlled budget management and more cautious decision-making based on risk analysis. Overall, the study emphasizes that consistently and thoroughly applied risk management not only functions as a control mechanism but also contributes significantly to the financial stability and sustainability of the company. Therefore, the enhancement of digital monitoring systems and the strengthening of risk awareness across all departments are crucial aspects that need to be addressed moving forward.This research highlights the strategic value of risk management in supporting organizational resilience and financial health, offering practical insights for companies seeking to optimize their risk governance frameworks.

Inactive archives are archives that are used infrequently but still have administrative, legal, or historical value, so they must be maintained properly. Management of inactive archives is important so that the stored information is maintained, easily found when needed, and does not cause accumulation that disrupts the efficiency of storage space. This study aims to describe in detail the management of inactive financial archives at the Population and Civil Registration Office (Dispendukcapil) of Malang City and identify the obstacles encountered in the process. The study used a qualitative descriptive method with data collection techniques through direct observation of the archive room, interviews with archive management officers, and document reviews related to management procedures. The results showed that the number of inactive financial archives managed reached 13.4 linear meters. The management process includes the stages of transferring archives from work units to archival units, identifying the type and period of archives, position adjustment maneuvers, data input into a simple system, numbering, storage in archive boxes, labeling, and arranging boxes on storage shelves. Although the management procedures are running, the study found a major obstacle in the form of the absence of an Archive Retention Schedule (JRA) specifically for financial archives. This prevents the archives reduction process from being carried out legally and in a planned manner, resulting in a buildup of archives, which reduces storage capacity and potentially makes information retrieval difficult. This study recommends the development of a Financial Archives Retention Schedule (JRA) specifically for financial archives that complies with statutory provisions and agency needs, so that the reduction process can be carried out systematically, efficiently, and accountably. The implementation of the JRA is also expected to improve the effectiveness of archives management and support public service performance at the Malang City Population and Civil Registration Office (Dispendukcapil).

Employee shift scheduling in the hospitality industry remains a critical yet complex task due to fluctuating operational demands, fairness requirements, and labour regulations. Many hotels still rely on manual scheduling methods, which are time-consuming and prone to biases, particularly in ensuring fair workload distribution across employees. Despite numerous studies on workforce scheduling, limited attention has been given to integer linear programming (ILP) models that address gender-based restrictions and operational fairness simultaneously in real-world hotel contexts, especially in developing regions such as Central Java. This study proposes an Integer Linear Programming (ILP) model to generate optimal shift schedules for hotel staff over a 31-day planning horizon. The model incorporates operational constraints, including one shift per day, gender-based restrictions (which prevent female staff from working night shifts), availability, minimum staffing levels, and fairness in workload distribution. Key parameters and binary decision variables were defined to ensure compliance with the hotel's specific requirements. Empirical data were collected from a hotel in Central Java involving 20 employees, and the model was implemented using Python with a Gurobi solver. The ILP model successfully generated optimal schedules in under 10 seconds, significantly outperforming the manual method, which required over 4 hours. While the manual schedule resulted in an imbalance where some employees worked over 27 days and others only 22, the ILP approach enforced a strict maximum of 26 working days for all staff. Furthermore, the fairness index (FI) improved from 19.2% in the manual method to 0% in the ILP-generated schedule, indicating complete equity in workload allocation. The proposed ILP model demonstrates its effectiveness in improving scheduling fairness, operational efficiency, and compliance with labour policies. This work not only addresses a critical research gap in hospitality scheduling practices in Indonesia but also offers a replicable framework for other labour-intensive service sectors. Future research may explore multi-objective extensions incorporating employee preferences, satisfaction, and dynamic demand fluctuations.

Gunung Kijang Subdistrict in Bintan Regency is one of the areas still facing various socio-economic challenges, particularly related to poverty issues. The problems faced include low income, limited access to education and healthcare, lack of employment opportunities, and low quality of life. Therefore, the Family Hope Program (PKH) is present as a social policy intervention from the government to help reduce the impact of poverty both directly and in the long term in Gunung Kijang by fulfilling basic needs, increasing participation in education, raising awareness of the importance of health, and empowerment through social assistance. This study aims to determine the extent of PKH’s effectiveness in reducing poverty rates in Gunung Kijang Subdistrict, Bintan Regency. The study uses a qualitative approach with a descriptive method. Data collection techniques include interviews, direct field observations, and documentation. In its analysis, this study refers to William N. Dunn’s public policy evaluation theory, which includes six main indicators: effectiveness, efficiency, adequacy, equity, responsiveness, and accuracy. The results show that PKH has a positive impact on beneficiary families (KPM). The program increases school attendance of children from poor families in primary and secondary schools, as attendance is an important component in the disbursement of aid. In addition, PKH encourages poor communities to be more active in accessing health services, such as community health centers (puskesmas) and integrated health service posts (posyandu), especially for vulnerable groups such as pregnant women, toddlers, and the elderly. The Family Hope Program (PKH) contributes to reducing the impact of poverty in Gunung Kijang Subdistrict. Although it has not fully resolved the root problems, PKH has the potential to be a tool to break the cycle of poverty and improve the quality of life of poor communities sustainably.