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Lita Ripiani; Andini Nurwulandari; Hasanudin Hasanudin; Edi Sugiono

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effects of work motivation and career development on nurses’ performance through job satisfaction among nurses at Pertamina Balikpapan Hospital. Nurses’ performance is a key determinant of service quality and patient safety because nurses interact most intensively with patients and ensure continuity of nursing care. However, prior studies on the relationships among motivation, career development, job satisfaction, and performance have reported mixed findings. Therefore, further examination is needed by incorporating job satisfaction as a mediating variable to explain the mechanism of influence more comprehensively. This research employed an explanatory design with a quantitative approach. Primary data were collected using a Likert-scale questionnaire distributed to 165 permanent nurses selected through purposive sampling from a population of 292 nurses. Data were analyzed using variance-based SEM with SmartPLS 4, including outer model evaluation (convergent and discriminant validity) and construct reliability, as well as inner model assessment through the coefficient of determination, effect size, and hypothesis testing using bootstrapping. The results indicate that work motivation has a positive and significant effect on job satisfaction, and career development also has a positive and significant effect on job satisfaction. Job satisfaction has a positive and significant effect on nurses’ performance. In addition, work motivation and career development have positive and significant direct effects on nurses’ performance. Indirect effect testing confirms that job satisfaction mediates the relationship between work motivation and nurses’ performance and also mediates the relationship between career development and nurses’ performance. These findings emphasize that hospitals should strengthen strategies to enhance motivation and career development in a targeted manner while ensuring key sources of job satisfaction so that nurses’ performance improves sustainably.

Nadya Salwa Nurohmah; Marsellisa Nindito; Hera Khairunnisa

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Delays in the submission of audited financial reports (audit report lag) remain a problem for public companies in Indonesia because they can reduce the relevance of information for investors and stalk holders. This study aims to analyze the effect of profitability, solvency, liquidity, operational complexity, and company size on audit report lag in property and real estate companies listed on the Indonesia stock exchange for the period 2022-2024. The research method used is quantitative with panel data regression analysis using Random Effect Model (REM). The results show that profitability and solvency have a negative effect on audit report lag, while company size have no effect. Simultaneously, all independent variables affect audit report lag. This study emphasizes the importance of financial performance and operational complexity in determining the timeliness of audited financial reporting.

Nur Laila Choiru Nisa; Chaerunnisa Andriani; Nugroho Heri Pramono

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Company value is an important indicator that reflects company performance and investor perceptions of future business prospects and sustainability. Various strategic decisions made by management, such as capital intensity management, investment decisions, and tax aggressiveness policies, play a significant role in shaping company value. This study aims to examine and analyze the effect of capital intensity, investment decisions, and tax aggressiveness on company value through a literature review approach. The method used is a literature review by examining various relevant national and international scientific articles obtained from academic databases such as Google Scholar, Publish or Perish, and SINTA. The results of the study show that capital intensity has a positive effect on company value because it reflects long-term production capacity and operational efficiency. Investment decisions have also been proven to have a positive effect on company value because they signal management's optimism about future growth prospects. Meanwhile, tax aggressiveness can increase company value through tax savings and increased cash flow, but it has the potential to cause reputational and governance risks if done excessively. Overall, the reviewed literature shows that these three variables have an impact on company value, with the caveat that optimal and transparent management is necessary. This study is expected to serve as a reference for further research and as a consideration for company management and investors in making strategic decisions.

Bella Risky; Selvi Yona Sari; Nila Pratiwi

Jurnal Manajemen Bisnis Era Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

PT. Hakaaston Sungai Lansek is a company engaged in manufacturing and infrastructure construction. This study aims to analyze the effect of performance appraisal and training on employee performance through work ability as an intervening variable at PT. Hakaaston Sungai Lansek. The population and sample consist of all employees of the company. Data were collected through questionnaires and analyzed using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method with SmartPLS 3.0. The results of the study indicate that performance appraisal does not have a positive and significant effect on work ability, while training has a positive and significant effect on work ability. Furthermore, performance appraisal has a positive and significant effect on employee performance, whereas training does not have a positive and significant effect on employee performance. Work ability is proven to have a significant effect on employee performance. The results of the indirect effect analysis show that work ability is not able to mediate the effect of performance appraisal on employee performance; however, it is able to mediate the effect of training on employee performance. Thus, work ability plays an important role in improving employee performance, particularly through the effective implementation of training.

Wida H. Saisali; Nurlia Djafar; Riana Diah Sitharesmi

Jurnal Riset Rumpun Seni, Desain dan Media 2026 Pusat Riset dan Inovasi Nasional

Balatindak is a traditional art that has existed since the time of the Banggai Kingdom. In its development, Balatindak presented in the regions, and each region has its own characteristics in its performance. In Banggai Laut Regency, Bangkurung District, Balatindak is performed upon the arrival of visiting distinguished guests, and on Eid al-Fitr. In Lantibung village, Balatindak is not only entertainment but also as part of the pakanggi umat ceremony carried out by the community. This study aims to describe the form of Balatindak presentation in the process of implementing pakanggi umat. This study uses a descriptive qualitative research method. In collecting data, researchers conducted interviews, and observations of the implementation of pakanggi umat, as well as documenting it in the form of photos and videos. The results of the study found that Balatindak was performed four during the pakanggi umat. The first was at the beginning of the procession performed by two men (talapu), then in the middle was presented by several male and female talapu. The costumes worn by male talakus are daily clothes consisting of long or short-sleeved shirts, black trousers, and white headbands. Meanwhile, female talapu wear long-sleeved shirts, sarongs, scarves, and white head coverings. The Balatindak is unique with movements dominated by rapid foot stomping, and both arms play props depicting machetes and shields. Balatindak is accompanied by batong music. The venue is the Bangkurung traditional house called Kusali. The Balatindak performed in this tradition classified as a ritual performing art.

I Putu Nanda Yoga Mayura; I Ketut Garwa; I Gede Yudarta

Jurnal Riset Rumpun Seni, Desain dan Media 2026 Pusat Riset dan Inovasi Nasional

Citra Jalatarangga is a karawitan composition that is contextually inspired by the duality of freshwater and seawater springs found at Geger Beach. The duality embodied in this idea serves as the fundamental concept and is subsequently implemented in the formulation and structuring of Balinese karawitan performance techniques. This paper discusses the process of creating the work, the formal structure of the composition, and the aesthetic values contained within it. The karawitan composition Citra Jalatarangga employs three theoretical frameworks as analytical tools to describe the duality of the different water sources. Transformation theory is used to determine the form and structure of the composition, creativity theory serves as a reference in the creative process, and postmodern aesthetic theory functions as a guideline for applying aesthetic nuances to the work. The creative method used in the creation of Citra Jalatarangga is the Panca Sthiti Ngawi Sani method, which consists of five stages: the inspiration stage (ngawirasa), the exploration stage (ngawacak), the conception stage (ngarencana), the execution stage (ngawangun), and the production stage (ngebah). This work utilizes several instruments from the Gamelan Semara Dana as its expressive medium and is structured into three sections, each representing the duality of the water sources through different formulations and performance techniques. In addition, instrument arrangement, costume design, and lighting design also function as supporting aspects in the presentation of the work, which was staged at Wantilan Banjar Sawangan, Desa Adat Peminge.

Robittah, Ahmad; Akbar Hariyono, Muhammad; Sabitah, A'yan; Achmadi Achmadi; Kusuma Wardani, Ika

International Journal of Industrial Innovation and Mechanical Engineering 2026 Asosiasi Riset Ilmu Teknik Indonesia

This study investigates biomass-derived surface engineering of AISI 1020 steel for electromedical applications using galam wood charcoal and chicken bone waste as carburizing media. Surface modification is required to improve the mechanical performance of low-carbon steel, particularly in applications that demand high wear resistance and long-term durability. A pack carburizing approach was applied using various ratios of biomass-derived media at a treatment temperature of 800 °C for 2 hours. Chemical composition was analyzed using Optical Emission Spectroscopy (OES), surface hardness was evaluated using Micro Vickers hardness testing, and microstructural characteristics were observed using optical microscopy. The results show a significant increase in surface carbon content with increasing fractions of chicken bone powder, indicating its effectiveness as a carbon donor and diffusion promoter. The surface hardness increased from approximately 150 HV in the untreated condition to a maximum of about 860 HV in the treated specimen. Microstructural observations revealed the formation of a distinct carburized layer with increasing thickness and uniformity, consistent with enhanced carbon diffusion and surface strengthening. These findings demonstrate that biomass-derived surface engineering provides an effective and sustainable approach for improving the surface properties of low-carbon steel. The proposed method offers strong potential for environmentally friendly manufacturing of durable and reliable electromedical components.

Rizka Dian Misary; Reni Oktavia; Ratna Septiyanti; Doni Sagitarian Warganegara

DHARMA EKONOMI 2026 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Financial distress is a condition of declining financial health of a company that can develop gradually and lead to business failure if not detected early. With the increasing complexity of the business environment and the limitations of conventional statistical methods, Artificial Intelligence/AI is increasingly being adopted in the development of early warning systems (EWS) to predict financial distress. This study aims to examine the development of AI-based EWS research, identify the most widely used algorithms, and evaluate the effectiveness of AI models compared to conventional methods in predicting financial distress. The method used is a comprehensive systematic literature review of 15 relevant scientific articles. The results show that the paradigm has shifted from statistical models to machine learning and deep learning. Random Forest and Artificial Neural Network are the most widely used algorithms and have better predictive performance. This study offers a conceptual synthesis of the progress, effectiveness, and challenges of applying AI in predicting financial distress and opens opportunities for further research on the development of contextual and interpretative EWS.

Susilowati Susilowati; Muhammad Fachruddin Arrozi Anastina Tahjoo

Journal of Educational Innovation and Public Health 2026 Pusat Riset dan Inovasi Nasional

Organizational commitment is essential for maintaining hospital performance, service quality, and healthcare continuity. Preliminary data from Brebes Regional General Hospital shows that 35% of medical doctors face issues with low organizational commitment, which may negatively impact the institution's effectiveness. This study examines how meritocracy strengthens the effects of transformational leadership and work motivation on medical personnel's organizational commitment. A quantitative approach with causal research design was used to analyze the relationships among these variables. The sample included 72 doctors, selected through purposive sampling. Data were collected via structured questionnaires and analyzed using Moderated Regression Analysis (MRA) to assess both direct and moderating effects. The findings show that transformational leadership, work motivation, and meritocracy together significantly influence organizational commitment. Transformational leadership and work motivation each have a positive impact on organizational commitment. Additionally, meritocracy serves as a moderating factor, enhancing the connection between leadership and commitment, as well as work motivation and commitment. These results suggest that meritocratic systems based on competence, performance, and achievement improve leadership effectiveness and motivation, fostering greater commitment among medical staff. The study suggests that hospital management should implement meritocratic principles consistently in leadership and human resource practices, alongside developing transformational leadership and motivation strategies, to maintain high levels of organizational commitment among medical personnel.

Alya Nurhasani; Ade Budi Setiawan; Dea Julfani; Firda Fauziah; Hilman Ariyansyah +1 more

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the financial performance of the East Java Provincial Government based on the Budget Realization Report (LRA) for the 2022–2024 period. This study is important to assess the effectiveness of revenue achievement and the efficiency of regional expenditure management. The research method used is quantitative descriptive with secondary data in the form of Budget Realization Reports obtained through documentation techniques. Data analysis was performed using financial ratio analysis, namely effectiveness and efficiency ratios. The results show that the revenue performance of the East Java Provincial Government is in the highly effective category, as reflected in the realization of revenue that was able to reach and even exceed the budget target. However, regional expenditure performance is still considered inefficient because the realization of expenditure is close to the set budget. The conclusion of this study shows that even though revenue optimization has been achieved, the local government still needs to improve expenditure control so that regional financial management becomes more efficient in the future.

Marsshanda Kartika Sari; Tri Ratna Pamikatsih

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study aims to review the perspectives of MSME owners in the Gonilan area, particularly regarding part-time workers and their use in improving operational cost efficiency. The Gonilan area is known to have many MSMEs operating in various sectors, making this study relevant for understanding the challenges they face. A qualitative method was chosen so that the researcher could conduct in-depth interviews with three MSME owners. The informants were selected because they employed both full-time and part-time workers. The interview results showed that part-time workers were effective in reducing operational costs, such as more flexible hourly wages, although there were some disadvantages. The main disadvantages of part-time workers included lack of experience and limited working hours, which could be overcome through extra training and clear task distribution so that they could focus and increase productivity. The study concluded that the use of part-time workers has a significant impact on the operational cost efficiency of MSMEs, helping owners navigate the market without excessive financial burdens and encouraging long-term business growth.

Najma Nur Kamila; Ade Budi Setiawan; Nina Novitasari; Srikandi Pramudia Putri; Tanissiya Anggun Fatimah +1 more

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study aims to measure the financial performance of the Government of West Java Province during the 2020–2024 period based on the analysis of the audited Budget Realization Reports. The research uses a descriptive quantitative approach with secondary data obtained from the Regional Financial Statements. Financial performance is measured through several ratios, namely the effectiveness ratio of Regional Original Revenue, regional financial efficiency ratio, regional financial independence ratio, and expenditure harmony ratio. The results show that the effectiveness of Regional Original Revenue fluctuated, with effective performance only in 2022 and 2024, while in other years it was categorized as ineffective. The efficiency ratio also indicated inconsistency, where inefficiency occurred in 2020, 2021, and 2023, and efficiency was achieved in 2022 and 2024. The regional financial independence ratio showed a relatively high level, reflecting low dependence on central government transfers, although there was a slight decline in 2023–2024. The expenditure harmony ratio indicated that budget allocation was still dominated by operational expenditure compared to capital expenditure. The findings imply the need for improving revenue optimization and more balanced expenditure allocation to support sustainable regional development.

Ade Budi Setiawan; Siti Rachma; Haklima Bintang Wulandari; Pitriani Dwi Agustin; Ristya Cahya Khaerunissa +2 more

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

Regional government financial performance is a strategic indicator for assessing the success of regional autonomy implementation, particularly in managing public finances in an effective, efficient, transparent, and accountable manner. This study aims to analyze the financial performance of the Government of West Nusa Tenggara Province (NTB) during the 2018–2022 period using a regional financial ratio analysis approach. The research employs a descriptive quantitative method utilizing secondary data obtained from the Budget Realization Reports (LRA) and the Regional Government Financial Statements (LKPD) that have been audited by the Audit Board of the Republic of Indonesia (BPK). The analysis is conducted by calculating regional financial ratios, including the financial independence ratio, the effectiveness ratio of Regional Original Revenue (PAD), the efficiency ratio of regional finances, the activity ratio (expenditure harmony), and the revenue growth ratio. The results indicate that the financial performance of the Government of West Nusa Tenggara Province has generally improved. The regional financial independence ratio falls within the participatory category with an average value of 57.81%, reflecting a gradual reduction in dependence on central government transfer revenues, particularly in 2022. The effectiveness ratio of PAD is categorized as moderately effective, with an average of 92.84%, although it fluctuates due to increases in revenue targets that were not fully matched by actual revenue realization. The regional financial efficiency ratio consistently remains in the efficient category, indicating the local government’s ability to control expenditures relative to revenues. Furthermore, the activity ratio analysis shows a shift in expenditure composition from operating expenditure toward capital expenditure, indicating an increased orientation toward development and long-term investment. The growth ratio reveals a significant increase in PAD in 2022, accompanied by a decline in transfer revenue growth.

Aditya Joshua K.; Khalimatus Sa'diyah; Maya Putri Amalia; Nofi Puji Lestari; Hesti Ristanto

Jurnal Pengabdian Masyarakat Terapan 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity was conducted at Plamongansari Urban Village, Semarang City, focusing on administrative and general public services. The identified issues included administrative service mechanisms, employee performance, utilization of service technology, and bureaucratic mechanisms in public administration. The objective of this community service was to describe and analyze the administrative and general service processes through direct assistance activities carried out by students. The method used was a participatory approach involving observation, direct assistance, and active involvement in administrative services at the urban village office. The results showed that administrative service mechanisms were implemented with clear procedures, the performance of public service personnel was relatively good, the utilization of service technology supported administrative efficiency, and bureaucratic mechanisms contributed to service orderliness. This community service activity also enhanced the awareness of public service personnel regarding professionalism, discipline, and community-oriented services. Therefore, this community service contributes to improving the quality of public services at Plamongansari Urban Village.

Dewi Kusuma Ningsih; Chintya Maharani; Dewi Kartika; Rahayu Safitri; Yeni Al-Munawaroh +5 more

Jurnal Pengabdian dan Perubahan Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Personality development is a fundamental aspect in the formation of nursing students as prospective professional nurses, especially in services in the Emergency Unit (ER). The personality of nurses in the ER is reflected in the ability to think critically, effectively communicate, caring attitudes, and professional performance that supports the quality of service. This community service activity aims to increase the knowledge of nursing students about personality development in the ER through educational video media. The method used is health education with a pre-test and post-test design involving 19 nursing students. The results of the activity showed an increase in the average score of student knowledge from 14.58 in the pre-test to 19.16 in the post-test. These findings indicate that educational video media is effective in increasing students' understanding of the role of critical thinking, communication, caring, and performance in the ER. In addition, this activity also contributes to strengthening student readiness to face the challenges of clinical practice in an emergency environment. Thus, the use of video media as an educational means can be an innovative strategy in supporting the personality development of nursing students, as well as strengthening the professional competencies needed in emergency health services.

Saputra, Gede Arya Dandi; Suparna, Putu

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

This research aims to explore how Integrated Marketing Communication (IMC) is applied to enhance the sales performance of local rice products in the midst of competition with well-established national brands. Intensified competition arises due to the increasing presence of rice products from other regions as well as premium national brands that offer added value. These market dynamics underscore the importance of strategic marketing communication, especially in designing messages, selecting appropriate media channels, and applying the right consumer engagement approach to strengthen brand awareness and loyalty.A descriptive qualitative method was employed, utilizing a case study approach on a local rice producer in Tabanan Regency. Data collection involved in-depth interviews, field observations, and documentation related to promotional and sales activities, which were then analyzed through data reduction, data display, and conclusion-drawing stages.The results demonstrate that the coordinated use of IMC elements such as advertising, sales promotion, public relations, digital marketing, and word-of-mouth has contributed significantly to improving brand perception and market competitiveness. Ultimately, this study suggests that adopting a consistent and well-structured IMC strategy is essential for local rice producers to sustain their presence and achieve growth amidst the dominance of national rice brands.

Yuda Supriatna; Amarul Amarul; Ariz Taufiq

International Journal of Management and Strategic Business Leadership 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Internal governance and psychological safety are key factors influencing employee performance in private universities in Indonesia. Internal governance ensures efficient and transparent operations aligned with institutional goals, whereas psychological safety allows employees to express ideas and take risks without fear of negative consequences. Organizational communication mediates the relationship between these factors and employee performance. This study aimed to assess the impact of internal governance and psychological safety on employee performance in private universities in Banten, with organizational communication as an intervening variable. This study explores how these elements contribute to performance through effective communication. A quantitative approach was employed with a sample of 50 respondents from private universities in Banten. Data were collected via structured surveys, and SmartPLS 4.0 software was used to analyze the relationships between internal governance, psychological safety, organizational communication, and employee performance. This study found that internal governance positively influenced organizational communication, which significantly enhanced employee performance. Psychological safety also contributes to organizational communication but has a minimal direct impact on performance. Organizational communication plays a crucial mediating role in linking governance, safety, and performance. These findings emphasize the importance of strengthening internal governance, fostering psychological safety, and improving organizational communication to optimize employee performance in private universities. By focusing on these factors, universities can create a more supportive environment that enhances employee engagement and effectiveness of the faculty.

Nurhikmah Jum'a Laselo; Riana Diah Sitharesmi; La Ode Karlan; Nurlia Djafar; Trubus Semiaji

Jurnal Riset Rumpun Seni, Desain dan Media 2026 Pusat Riset dan Inovasi Nasional

Mopotilro Dance is a traditional dance originating from South Bolaang Mongondow Regency that functions as a welcoming dance for guests in customary ceremonies. Academically, this dance has not yet been examined in depth. Therefore, this article aims to investigate the Mopotilro Dance from the perspective of its performance structure, particularly as presented at the anniversary celebration of the Persatuan Relawan Muda Molibagu (PEREDAM) community. The research focuses on several aspects of the dance presentation, including: (1) movement, (2) number of dancers, (3) makeup and costume, (4) musical accompaniment, (5) floor patterns, (6) properties used, and (7) performance space. This study employs a qualitative research method with data collection techniques consisting of observation, interviews, and documentation, which are used to describe the data and draw conclusions. The results indicate that the presentation of the Mopotilro Dance at the PEREDAM anniversary event is not found in other occasions. This condition suggests that public understanding of the Mopotilro Dance as part of local cultural heritage remains limited. The lack of academic studies on the performance structure of the Mopotilro Dance is one of the factors contributing to its rare appearance in various events.

Didi Didi; Dwi Gemina; Devina Damayantie; Siti Rachma; Haklima Bintang Wulandari +7 more

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The Indonesian Civil Servants Cooperative (KPRI) plays an important role in enhancing member welfare and supporting the national economy. Nevertheless, increases in business volume and own capital do not necessarily translate into higher profitability, while the number of members an essential characteristic of cooperatives is also assumed to influence financial performance. This study aims to examine the effect of business volume and own capital on cooperative profitability, with the number of members acting as a mediating variable. A quantitative approach was employed using secondary data derived from the financial statements of KPRI in Bogor City during the 2020–2024 period. Purposive sampling was applied, resulting in 12 cooperatives with a total of 60 observations. Panel data regression analysis was conducted using EViews software, and mediation effects were tested using the Sobel test. The results indicate that business volume has a positive and significant effect on cooperative profitability, whereas own capital does not show a significant influence. The number of members has a negative and significant effect on profitability. Furthermore, the Sobel test confirms that the number of members does not mediate the relationship between business volume or own capital and cooperative profitability. These findings suggest that enhancing business activities and improving the quality of member participation are more critical for increasing cooperative profitability than merely expanding capital or membership size.

Medya Wulandari; Rosita Rahmawati; Luthfi Naimah; Unna Ria Safitri

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the implementation of performance management at the micro–enterprise AMANAH YOGURT, located in Candimulyo, Kiringan, Boyolali. The business employs 11 workers with specific task divisions: 7 in packaging, 1 in production, 2 in marketing responsible for promotion and advertising, and 1 supervisor who monitors the production process while also assisting in production ac,tivities. The daily production capacity reaches 500 packs during peak demand and 350 packs under normal conditions. This research applies a descriptive qualitative approach through observations and informal interviews with the owner and employees. The findings indicate that AMANAH YOGURT has implemented performance management through the application of production SOP, clear task distribution, informal evaluative communication between the owner and employees, as well as consistent adherence to hygiene standards and product quality. AMANAH YOGURT products have been distributed across Java Island, Bali, and even Mataram through bus logistics, travel services, and direct delivery for nearby areas. Halal certification and BPOM authorization further enhance consumer trust and strengthen the competitiveness of the business.