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This study aims to analyze the financial performance of the Obor Mas Kupang Savings and Loan Cooperative using financial ratio analysis, including liquidity, solvency, profitability, and activity ratios during the 2022–2024 period. The research method used is descriptive quantitative, with financial ratio analysis consisting of the Current Ratio (CR), Debt to Asset Ratio  (DAR), Debt to Equity Ratio  (DER), Return on Asset s (ROA), Return on Equity  (ROE), and Total Asset Turnover. The data used are the cooperative’s financial statements, including the balance sheet and the Statement of Remaining Operating Results (SHU). The results show that from a liquidity perspective, the Current Ratio decreased from a very unhealthy category in 2022 and 2023 to a fairly healthy category in 2024, indicating an improvement in managing short-term liabilities. From a solvency perspective, the Debt to Asset Ratio  remained in the very unhealthy category throughout the study period, as total liabilities exceeded total assets, while the Debt to Equity Ratio  showed improvement from less healthy to fairly healthy. From a profitability perspective, both Return on Asset s and Return on Equity  indicate low and unstable performance, falling into unhealthy to very unhealthy categories. From an activity perspective, Total Asset Turnover shows fluctuating performance, experiencing a decline and then improvement, but remaining unstable.

This study aims to analyze the effect of Perceived Organizational Support (POS) and Work Engagement on employee performance with organizational commitment as a mediating variable at SMEs in Kasongan, Bantul, Yogyakarta. This research was motivated by the importance of improving employee performance in the SME sector, which still faces various challenges, such as low employee engagement, suboptimal organizational support, and weak organizational commitment. This study employed a quantitative approach using a survey method. The population of this research consisted of employees working in SMEs in Kasongan, Bantul, Yogyakarta. The sampling technique used was purposive sampling with a total of 150 respondents. Data were collected through questionnaires using a Likert scale. The data analysis method used was Structural Equation Modeling based on Partial Least Square (SEM-PLS). The results showed that Perceived Organizational Support had a positive and significant effect on employee performance. However, Work Engagement did not have a significant direct effect on employee performance. In addition, Perceived Organizational Support and Work Engagement were found to have a positive and significant effect on organizational commitment. Organizational commitment also had a positive and significant effect on employee performance. The mediation test results indicated that organizational commitment partially mediated the effect of Perceived Organizational Support on employee performance and fully mediated (full mediation) the effect of Work Engagement on employee performance. This study implies that improving organizational support and strengthening organizational commitment are important strategies for enhancing employee performance in the SME sector, particularly in SMEs in Kasongan.

This study examines the effect of Environmental, Social, and Governance (ESG) performance on firm value in the Consumer Staples and Consumer Discretionary sectors listed on the Indonesia Stock Exchange during 2021–2023. The study is motivated by inconsistent empirical findings regarding the relationship between ESG and firm value, as well as differences in sectoral characteristics that may influence ESG effectiveness. The objective of this study is to analyze the impact of ESG on firm value in both sectors and compare the differences between them. This research employs panel data analysis using samples of 23 Consumer Staples companies and 19 Consumer Discretionary companies over a three-year period, resulting in 69 and 57 observations respectively. The Fixed Effect Model was applied to the Consumer Staples sector based on the Hausman test result, while the Consumer Discretionary sector used the Random Effect Model. Firm value was measured using Tobin’s Q, ESG performance was proxied by Bloomberg ESG Score. The findings indicate that ESG has no significant effect on firm value in the Consumer Staples sector, while ESG has a significant negative effect in the Consumer Discretionary sector. These results suggest that the relevance of ESG depends on sector characteristics and market perceptions of ESG investment in Indonesia.

Construction project control requires careful planning to avoid delays and cost overruns. This study aims to evaluate the performance of the CBT Laboratory Building construction project at the Faculty of Medicine, Wahid Hasyim University, Semarang, in terms of cost and time using the Earned Value Analysis (EVA) method, and to analyze acceleration alternatives using the crashing method. The method used is a quantitative approach with a case study, based on project data such as the Budget Plan (RAB), S-curve, and work progress reports. The analysis was carried out using the Earned Value Analysis (EVA) method to assess project performance in terms of cost and time through indicators such as CV, SV, CPI, and SPI. Furthermore, an acceleration analysis was conducted using the crashing method to determine the optimal alternative for overcoming project delays by considering time and cost efficiency. The results of the Earned Value Analysis indicate that the project experienced delays and cost overruns, as shown by SPI < 1 and CPI < 1. The estimated project completion time increased to 227 days, longer than the initial plan of 217 days, while the estimated final cost reached RP 5,451,241,064.85, exceeding the initial budget. Acceleration efforts using the crashing method show that adding adding labor is more efficient than working hours (overtime), resulting in a project duration of 212 days with lower costs of RP 5,658,221,364.08. Thus, the Earned Value Analysis method is effective for evaluating project performance, while crashing can be a solution for acceleration by considering time and cost efficiency.

Dividend policy is one of the key indicators used by investors to assess the stability and financial performance of banking companies. This study aims to analyze the effect of financial performance on the Dividend Payout Ratio in conventional banks in Indonesia during the 2021–2024 period. Financial performance is proxied by liquidity, Leverage, and profitability. This research employs a quantitative approach with an associative research design. The population consists of 43 conventional commercial banks listed on the Indonesia Stock Exchange up to 2024. The sampling technique uses purposive sampling, resulting in 24 conventional banks with a total of 96 panel data observations. The data used are secondary data obtained from the companies’ annual financial statements and analyzed using multiple linear regression. The results show that liquidity, proxied by Loan to Deposit Ratio (LDR), has a positive and significant effect on the Dividend Payout Ratio; Leverage, proxied by Debt to Asset Ratio (DAR), has a negative and significant effect on the Dividend Payout Ratio; and profitability, proxied by Return on Assets (ROA), has a positive and significant effect on the Dividend Payout Ratio. Furthermore, liquidity, Leverage, and profitability simultaneously have a significant effect on the Dividend Payout Ratio in conventional banks in Indonesia. This study indicates that the company’s financial performance is a key factor in determining dividend policy in the banking sector.

. Penelitian ini bertujuan untuk menganalisis pengaruh motivasi dan disiplin kerja terhadap kinerja pegawai pada Badan Pengembangan Sumber Daya Manusia (BPSDM) Provinsi Sulawesi Selatan secara parsial dan simultan. Fokus utama penelitian ini adalah untuk mengetahui sejauh mana motivasi dan disiplin kerja mampu meningkatkan kinerja pegawai dalam melaksanakan tugas dan tanggung jawabnya. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Populasi dalam penelitian ini adalah seluruh pegawai BPSDM Provinsi Sulawesi Selatan, dengan teknik pengambilan sampel menggunakan probability sampling dan penentuan jumlah sampel menggunakan rumus Slovin dengan tingkat kesalahan 5%, sehingga diperoleh sebanyak 91 responden . Pengumpulan data dilakukan melalui kuesioner, observasi, dan dokumentasi. Analisis data menggunakan regresi linear berganda dengan pendekatan statistik untuk menguji pengaruh variabel independen (motivasi dan disiplin kerja) terhadap variabel dependen (kinerja pegawai). Hasil penelitian menunjukkan bahwa motivasi dan disiplin kerja berpengaruh terhadap kinerja pegawai, baik secara parsial maupun simultan, sehingga peningkatan motivasi dan disiplin kerja akan berdampak pada peningkatan kinerja pegawai di lingkungan BPSDM Provinsi Sulawesi Selatan.

The development of social media, especially TWITTER, has become one of the main means for people to express opinions and criticism on various issues, including the performance of law in Indonesia. This study aims to analyze public sentiment towards the performance of law based on TWITTER user comments using the Naïve Bayes algorithm. The research data consists of 1004 comments collected from several videos related to legal topics. The analysis process includes the stages of data crawling, pre- processing (text cleaning, normalization, and tokenization), labeling sentiment into positive, negative, and neutral, and testing the Naïve Bayes model. The results show that the Naïve Bayes algorithm is able to classify sentiment with an accuracy level of 93.73%. The distribution of sentiment from 1004 comments shows that the majority of public opinion is (negative/positive/neutral), which indicates that public perception of the performance of law is still (critical/positive). These findings are expected to be input for related parties to understand public opinion and improve the quality of legal performance in

This study aims to evaluate the implementation of the Suroboyo Bus priority lane sterilization policy in Corridor R1/R2 of Surabaya City. The existence of this mass transportation is expected to unravel urban traffic congestion, but operational reality on the ground shows a significant deviation in waiting times. The approach used is a descriptive qualitative research utilizing the public policy evaluation criteria from William N. Dunn, which includes effectiveness, adequacy, and responsiveness. Primary and secondary data collection was conducted through observation, in-depth interviews, and documentation studies. The research results prove that the policy implementation has not been effective because the fleet waiting time reaches 32 minutes, which exceeds the 15-minute service standard due to the loss of road space autonomy in mixed traffic. The adequacy level of the instrument is considered very weak because visual paint markings have failed to create a psychological deterrent effect without being balanced by the construction of physical barriers and law enforcement. This structural failure impacts the low responsiveness of services, which then triggers a crisis of trust and a shift in commuter behavior towards ride-hailing services. The researcher recommends tactical interventions in the form of integrated law enforcement, the installation of concrete physical separators, and the adoption of transit signal priority technology at intersections.

This Community Service (PKM) activity aims to improve the performance of Posyandu cadres in stunting prevention efforts in Kepudibener Village, Turi District, Lamongan Regency. The main problems faced by the community include low health literacy, suboptimal utilization of Posyandu, and limited capacity of cadres in providing health education. The implementation method uses a participatory and educational approach through the stages of observation, cadre training, health education, mentoring, and program evaluation. The results of the activity show an increase in the knowledge and skills of Posyandu cadres in monitoring child growth and development and nutrition education, increased community participation in Posyandu activities, and an increase in understanding of mothers of toddlers regarding stunting prevention. This program is also able to strengthen the role of cadres as agents of change in raising community awareness of the importance of family health. Thus, improving the performance of Posyandu cadres has proven effective in supporting community-based stunting prevention efforts. Sustainability of the program through ongoing training and mentoring is essential to maintain the positive impacts that have been achieved.

This study aims to analyze the influence of transformational leadership of school principals and teacher performance on student learning achievement at SMP Negeri 3 Tarutung. The research method used was quantitative with a population of 35 teachers and 151 students in grade VIII. The research sample was determined to be 35 teacher respondents, while the instrument was tested on 30 respondents at SMP Negeri 1 Tarutung and was declared valid and reliable. Data was collected through a closed questionnaire of 38 items. The results of the analysis showed that the transformational leadership of school principals had a positive and significant effect on student learning achievement with a contribution of 29.1%. Teacher performance was also proven to have a positive and significant effect with a contribution of 41.1%. Simultaneously, the transformational leadership of the principal and the performance of teachers have a positive and significant influence on student learning achievement with a contribution of 45.6%. These findings confirm that visionary leadership and optimal teacher performance are important factors in improving the quality of learning. Therefore, strengthening transformational leadership and improving teacher professionalism needs to be continuously developed to support the achievement of student learning achievements in a sustainable manner.

This study aims to design a Business Intelligence dashboard to support operational performance monitoring in Freight Forwarding Project Cargo services at PT XYZ. The company currently relies on manual reporting processes by exporting operational data from SAP and Microsoft SharePoint into spreadsheet files, resulting in inefficiencies and difficulties in monitoring shipment activities. This research adopts the Data Warehouse Lifecycle methodology using The Nine Steps of Kimball approach. Operational data obtained from SAP and Microsoft SharePoint were processed through the Extract, Transform, Load (ETL) stages using Power Query and visualized using Microsoft Power BI Desktop. The resulting dashboard provides key performance indicators (KPIs), including Total Shipment, Delayed Shipment, Average Lead Time, Average Delay Time, and On-Time Shipment Percentage, along with supporting visualizations for operational analysis. The implementation results indicate that the dashboard is capable of integrating operational data into a centralized platform and presenting information interactively to support monitoring activities and operational decision-making. The developed dashboard is expected to improve reporting efficiency, enhance visibility of shipment performance, and support data-driven decision-making within the company.

This study was conducted based on the crucial role of diesel generator engines as the primary source of electrical power on board ships, making their operational reliability essential. One of the factors influencing generator engine performance is lubricating oil temperature. Excessive lubricating oil temperature may reduce lubrication effectiveness, increase friction between moving components, and lower engine efficiency. Therefore, this research aimed to identify the causes of high lubricating oil temperature in diesel generator engines and determine appropriate corrective actions. The study employed a descriptive quantitative approach. Data were collected through direct observation, interviews, and documentation during sea practice aboard MV. CL FLANDERS from 4 July 2024 to 5 July 2025. The data were analyzed using simple linear regression to examine the relationship between generator load and lubricating oil temperature. The findings revealed that generator load had a significant effect on the increase in lubricating oil temperature. Under normal operating conditions, the lubricating oil temperature ranged from 60°C to 72°C, while under abnormal conditions it increased to between 68°C and 81°C. The abnormal rise in temperature was mainly caused by cooling system problems, particularly a dirty LO cooler, scale deposits on the sea water pump impeller, and blockage in the cooling capillary pipes. The regression equation under normal conditions was Y = 45 + 0.30X, whereas under abnormal conditions it was Y = 53.5 + 0.30X. Elevated lubricating oil temperature resulted in lower oil viscosity, higher fuel consumption, and reduced diesel generator engine performance. Therefore, regular maintenance of the LO cooler, sea water pump, and continuous temperature monitoring are necessary to maintain optimum engine performance.

This study aims to describe the role of the principal in implementing teacher performance appraisal and its impact on the quality of learning at TK Islam Al-A’raaf Gentan. The research employed a qualitative approach with a descriptive design, in which data were collected through observation, interviews, and documentation. The subjects of this study were the principal and teachers, focusing on the implementation of teacher performance appraisal and its follow-up processes. The findings indicate that the principal plays a strategic role in planning, implementing, and evaluating teacher performance appraisal through systematic academic supervision, including pre-observation, observation, and post-observation stages. The follow-up actions are carried out in a structured manner, ranging from guidance and warnings to rewards for high-performing teachers. The implementation of teacher performance appraisal has a positive impact on the quality of learning, such as improving teacher professionalism, creating active and engaging learning environments, and enhancing students’ motivation and learning outcomes. Therefore, the effective role of the principal in teacher performance appraisal is a crucial factor in improving educational quality.

This study aims to analyze the role of organizational communication in improving organizational performance using a systematic literature review approach with a descriptive qualitative method. The data were obtained from various relevant scientific literature sources, including national journals and academic articles discussing organizational communication and performance. The results indicate that organizational communication plays a significant role in enhancing performance through effective vertical and horizontal communication patterns, clarity of information flow, and improved work coordination. In addition, organizational communication contributes to building harmonious working relationships, increasing motivation, and strengthening organizational commitment. Leadership plays a crucial role in managing communication effectiveness within the organization. However, communication effectiveness is also influenced by supporting and inhibiting factors, such as work environment, communication skills, and differences in individual perceptions. Therefore, organizations need to manage communication strategically to achieve optimal performance. This study provides theoretical contributions to the development of organizational communication studies and practical implications for organizations in improving communication effectiveness.

Organizational psychology plays an important role in understanding individual and group behavior within organizations, particularly in educational contexts. Its application can help improve the effectiveness of educational institution management by strengthening key aspects such as work motivation, leadership, communication, and a conducive work environment. By understanding these aspects, educational organizations can develop more effective work systems, enhance the performance of educators, and create a positive and productive organizational culture. However, research on organizational psychology in educational settings remains fragmented and often focuses on specific variables separately. This limits a comprehensive understanding of how these factors interact to influence overall organizational performance. Therefore, a more integrative and comprehensive review is needed to synthesize previous findings. This study aims to review and synthesize existing literature on organizational psychology in educational organizations, with a particular focus on the roles of motivation, leadership, and work environment in improving organizational effectiveness. The findings are expected to provide a more holistic understanding and serve as a basis for developing strategies to enhance the performance of educational organizations in the future.

The Legal Unit plays a crucial role in ensuring compliance with banking regulations, particularly in managing customer documents related to data protection and legal risk reduction. This study aims to explore the role and performance of the Legal Unit in managing customer files at Bank Sumsel Babel, Kapten A. Rivai Main Branch, and to identify obstacles and possible solutions. The method chosen in this study is qualitative with a descriptive approach. Data were obtained through observation, interviews, and document analysis, which were then analyzed using the interactive model of Miles and Huberman. The research findings indicate that the Legal Unit is responsible for ensuring that document management is carried out regularly, securely, and in accordance with applicable banking regulations. The implementation of Standard Operating Procedures (SOPs), internal supervision, and the use of digital archives contribute to legal compliance and minimize the risk of document loss and information leakage. Problems encountered include limitations in human resources and incompatibility with digital systems. Therefore, improvements in document management technology, training for human resources, and periodic SOP evaluation are needed to improve the effectiveness of the Legal Unit's work and maintain customer trust.

Management psychology is an approach that plays a crucial role in understanding individual and group behavior within organizations, particularly in the ever-evolving educational and work environments. The application of psychological principles to management practice is believed to improve performance, leadership effectiveness, and create a more conducive work and learning environment. This study aims to examine the development of trends, approaches, and key findings in the study of management psychology through a literature review. Furthermore, this study also seeks to answer two research questions: (1) how have management psychology research trends developed over the past five years, and (2) what are the key findings in the educational and organizational contexts. The method used is a qualitative approach by searching various literature sources through the Google Scholar and Publish or Perish (PoP) databases, using the keyword "management psychology." Of the 20 articles found between 2021 and 2026, five were selected as the most relevant for further analysis. The study results indicate three dominant themes: the role of management psychology in education, the influence of motivation and leadership on performance, and its contribution to the organizational adaptation process. The conclusions of this study confirm that integrating psychological aspects into management plays a crucial role in increasing organizational effectiveness. Therefore, further research is recommended to empirically examine the relationship between psychological variables and a broader scope.

.This study aims to analyse the role of Financial Information Systems (FIS) in supporting risk management, decision-making, and organisational performance in the digital transformation era. This study employs the Systematic Literature Review (SLR) method to examine articles indexed in Scopus from 2016 to 2026. The PRISMA framework is used to ensure a systematic, transparent article selection process, resulting in the selection of 37 relevant articles for further analysis. The results of the study show that Financial Information Systems make a major contribution to improving financial transparency, operational efficiency, the quality of strategic decision-making, and organisational risk mitigation. In addition, the integration of emerging technologies such as Artificial Intelligence (AI), FinTech, big data analytics, and cloud computing further strengthens the effectiveness of financial information systems in modern organisations. This study contributes theoretically by mapping research trends and identifying research gaps, while providing practical benefits for organisations seeking to increase competitiveness through digital financial systems. For future research, it is recommended to develop a more predictive and intelligent Financial Information Systems model to address future business dynamics.

This study is based on the increasingly rapid development of the knowledge-based economy, where human capital is now regarded as one of the important assets in creating a company’s competitive advantage, especially in the energy and oil and gas sectors in Indonesia. This study aims to determine the effect of human capital and labor intensity on corporate financial performance, which is proxied by Return on Assets (ROA) during the 2021–2024 period. The research method used is a quantitative approach with multiple linear regression analysis. The research data were obtained from sample companies selected using a purposive sampling technique. The results of the study show that human capital, proxied by Value Added Human Capital (VAHU), has a positive and significant effect on corporate financial performance. These findings indicate that good human resource management is capable of increasing the company’s profitability level. On the other hand, labor intensity is proven to have a negative and significant effect on financial performance. This indicates that a high level of company dependence on labor, without being balanced by operational efficiency, can reduce the company’s ability to generate profits. In addition, simultaneously both variables are able to explain 74.5% of the variation in Return on Assets (ROA), so it can be concluded that human capital and labor intensity have a considerable contribution to corporate financial performance. Based on these results, companies need to prioritize improving the quality and competence of the workforce rather than merely focusing on increasing the number of employees. This step is important to maintain the stability of corporate financial performance in the post-pandemic era. In addition, companies also need to effectively control labor costs so that a decline in net profit margins can be avoided.

Blast hole drilling is an initial stage that plays a critical role in determining the success of blasting activities in mining and construction operations. Drilling quality directly affects rock fragmentation, drilling equipment efficiency, drilling equipment productivity, as well as blasting safety and costs. This study aims to analyze the influence of drilling parameters on blast hole quality, including hole diameter, drilling depth, hole inclination, and the suitability of drilling patterns with respect to the planned blasting design. The research methodology involves field observations, actual measurements of drill holes, and analysis of data obtained from drilling and blasting productivity. The results show that deviations in hole depth and direction can lead to irregular distribution of blasting energy, resulting in suboptimal rock fragmentation and an increased potential for flyrock and overbreak. In addition, the selection of appropriate drilling methods and equipment based on rock mass characteristics has been proven to improve productivity and blast hole quality. Therefore, controlling drilling parameters and implementing proper operational procedures are essential to enhance the overall effectiveness and productivity of blasting activities. This study is expected to serve as a reference for the planning and evaluation of blast hole drilling activities to achieve more efficient, safe, and economical operations.