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ABSTRACT Hospitals can be established by the Central Government, Regional Government, or the Community. Hospital management organized by the Government can apply the financial management pattern of BLU or BLUD. Hospital independence can be achieved through healthy business processes. The dual role of hospitals as public services and business entities. The commercial health sector is increasingly closely linked to the global health industry. Collaboration between BLU hospitals and private business entities is often manifested in KSO contracts. KSO contracts must contain legal principles (rechtbeginselen) which serve as basic norms and guidelines in the formation or creation of legal regulations. The principle of personality in KSO contracts is important to ensure the parties' performance is balanced. This study uses a normative or doctrinal legal research methodology by examining primary legal sources in the form of KSO contracts between BLU hospitals and private business entities, the Civil Code, and other material laws. A study was also conducted on secondary legal sources in the form of legal materials consisting of books or legal journals regarding legal principles, the views of legal doctrines, and the results of legal research. Keywords : Principle of Personality, Public Service Agency, Operational Cooperation Contract.

Strategic management plays a crucial role in ensuring the operational sustainability and competitiveness of PT Karya Giri Palma, a manufacturing company specializing in springbed and furniture production. In an increasingly competitive market environment and amid ongoing production challenges, the company is required to implement well-structured and adaptive strategic management practices. This study employs a qualitative research approach to explore the implementation of strategic management within the organization and to identify obstacles that arise during its integration into daily operational activities. Data were collected through in-depth observations and interviews to obtain a comprehensive understanding of managerial practices and employee involvement. The findings reveal that the active participation of both management and employees in the formulation and implementation of strategies significantly contributes to improved employee motivation, higher productivity levels, and enhanced work quality. Strategic alignment between organizational goals and employee roles encourages a stronger sense of responsibility and commitment among employees. However, several challenges remain, particularly in cross-divisional coordination and the consistent execution of strategies at the operational level. Therefore, this study recommends strengthening interdepartmental communication, optimizing the use of management information systems, and enhancing human resource capabilities through continuous training. These findings may serve as a valuable reference for similar manufacturing companies seeking to optimize strategic management practices in order to achieve sustainable performance and long-term competitiveness.

Early Childhood Education (PAUD) or Kindergarten (TK) is an important level of education in building the foundations for children's overall development, covering aspects of religious and moral values, physical-motor skills, cognitive skills, language, social-emotional skills, and the arts. The development of PAUD/TK currently shows a positive trend, as seen in the increasing public awareness, number of institutions, and participation of children aged 4–6 years. However, challenges still arise, such as limited facilities and infrastructure, variations in educator competence, differences in access to services between regions, and the need for stimulation at home. Competition among early childhood education institutions is quite fierce, driving innovation in learning quality, teacher competence, facilities, and flagship programs. In this context, marketing management plays a strategic role in building the institution's image, conveying information about educational services, identifying community needs, and increasing the institution's competitiveness in an ethical and sustainable manner. TK Muslimat NU Pakembaran, as a religious-based PAUD institution, plays an important role in developing children's development and instilling Islamic values. Although the marketing strategy is still simple and predominantly based on a familial approach and word-of-mouth promotion, these efforts are effective in building community trust and loyalty. In the future, strengthening a more systematic marketing management can increase competitiveness, expand the reach of information, and support the sustainability of the institution in providing quality, religious, and character-building early childhood education services.

This study aims to examine how an online bajaj-based pick-up and drop-off service developed by a kindergarten is implemented. The bajaj application is considered an innovation in a community-based educational transportation system. The limitations of conventional pick-up and drop-off systems in providing optimal efficiency, transparency, and safety form the basis of this research. This study employed a qualitative approach using a case study method, with data collected through observation, interviews, and documentation. The results indicate that the use of the online bajaj application improves service quality through features such as booking services, real-time location tracking,and notifications to parents, which enhance time efficiency, transparency, and a sense of security. Compared to commercial transportation services, the community-based service model allows for more controlled operational management. However, challenges such as low digital literacy among users, limited network infrastructure, and potential data security risks were also identified. Critically, this innovation contributes significantly to the development of the smart mobility concept in the education sector, although it still requires improvement in terms of system sustainability and user data protection.

The purpose of this community service program is to enhance the capacity and independence of Micro, Small, and Medium Enterprises (MSMEs) by providing improved training in business management. The program covers the use of digital technology in the agricultural sector, the implementation of occupational safety and health practices, intellectual property protection, and simple financial record-keeping practices. In Pugeran Village, the activities were carried out using a collaborative approach involving the village government, MSME actors, and university students participating in the Community Service Program (Kuliah Kerja Nyata). A qualitative descriptive approach was employed through observation, interviews, and focus group discussions, complemented by direct mentoring and counseling sessions. The results indicate that MSME actors have begun to understand the importance of maintaining simple financial records, utilizing digital technology to market their products, and becoming more aware of workplace safety as well as legal protection for their businesses. The program also encouraged MSME actors to shift their perspectives and manage their enterprises in a more professional manner. However, the speed of implementation varied depending on differences in age, educational background, and established business habits. Overall, this community service activity contributed to strengthening the capacity of MSMEs and supporting sustainable economic growth in the village

This study seeks to examine the impact of Social Media Marketing and Affiliate Marketing on Purchase Intent on the Shopee platform in Medan City. The research employed a quantitative methodology via a survey of 384 Shopee user respondents. We used Partial Least Square Structural Equation Modeling (SEM-PLS) to analyze the data. The findings indicated that Social Media Marketing exerts a positive and significant influence on Willingness to Buy, evidenced by a coefficient value of 0.104 (T-statistic = 2.987; P-value = 0.003). Affiliate Marketing likewise has a positive and substantial effect on Willingness to Buy, with a coefficient value of 0.284 (T-statistic = 5.947; P-value = 0.000). The study's findings suggest that management of e-commerce platforms like Shopee should make the most of social media to reach more people and get more people involved. Also, working with the correct affiliate partners can make product suggestions stronger and bring in more customers, which can lead to a big increase in sales conversions.

This study aims to analyze the optimization of regional expenditure in the education sector of Surabaya City for the 2025 fiscal year in supporting regional development. The research uses a descriptive qualitative approach through observation, interviews, and documentation studies conducted at the Surabaya City Education Office. Data were obtained from relevant stakeholders involved in education budget management and supported by official documents related to policies and the implementation of education programs. The results show that the management of education expenditure has been aligned with the Regional Medium-Term Development Plan (RPJMD) and applies the money follow program principle, which prioritizes programs based on community needs and development priorities. Programs such as Regional School Operational Assistance (BOPDA), educational assistance for students, school infrastructure development, and community-based learning innovations have contributed to expanding access to education, improving the equity of educational services, and reducing dropout rates. In addition, the use of monitoring systems, periodic evaluation, and the involvement of multiple stakeholders in supervision has strengthened transparency and accountability in budget management. However, several challenges remain, including limited implementation time, procurement constraints, and economic conditions such as inflation. Overall, education expenditure in Surabaya has been managed relatively well in terms of effectiveness, efficiency, and accountability while still requiring continuous improvement

Due to its focus on the psychological components of leadership, motivation, communication, and human resource development in educational institutions, management psychology is becoming an increasingly significant perspective in educational management. The use of management psychology in the classroom is considered crucial for improving organizational performance and teacher motivation. The purpose of this study was to investigate how management psychology can enhance teacher work motivation and its impact on school efficacy. This study reviewed previous research on the use of management psychology in education using a qualitative approach and literature review methodology. Using keywords related to management psychology in education, teacher motivation, educational leadership, and educational organizational performance, systematic search of scientific publications published in the Google Scholar database between 2022 and 2026 was used to collect data. Identification, screening, eligibility evaluation, and final selection of relevant publications were all steps in the literature selection process. Thematic coding techniques were used to examine six selected publications to determine the main findings, methodology, and research emphasis of each study. The findings suggest that the use of management psychology in educational management techniques, such as effective communication, teacher empowerment, supportive leadership, and the establishment of equitable reward systems, can significantly enhance teacher motivation and foster a positive work environment. In addition, these approaches increase the effectiveness of educational institutions, improve teacher performance, and foster collaboration within the school environment. To promote teacher professional development and raise the overall standards of educational institutions, it is crucial for educational administrations to incorporate a psychological perspective.

This study aims to analyze the effect of financial literacy and lifestyle on financial management of students of the Management Study Program at Universitas Pamulang. This research uses a quantitative method with an associative approach, with data collected through questionnaires distributed to 160 respondents. Data analysis was conducted using validity tests, reliability tests, classical assumption tests, simple and multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²). The results show that partially financial literacy has a positive and significant effect on financial management with a t-value of 7,161 > t-table 1.975 and a significance value of 0.000 < 0.05, while lifestyle also has a positive and significant effect with a t-value of 6,881 > t-table 1.975 and a significance value of 0.000 < 0.05. Simultaneously, financial literacy and lifestyle have a significant effect on financial management with an F-value of 853.671 > F-table 3.05 and a significance value of 0.000 < 0.05. The coefficient of determination of 0.916 indicates that 91,6% of the variation in students’ financial management is explained by financial literacy and lifestyle, while the remaining 8,4% is influenced by other factors outside this study.

This study aims to describe the level of service optimization in Financial Institution Pension Funds (DPLK) through the management of periodic pension benefit payments, additional benefits, and voluntary contributions using a descriptive-analytical approach. The data were derived from reports of 24 DPLK administrators collected in April 2026. The findings indicate that service optimization is largely determined by the effectiveness of managing periodic pension payments, other pension benefits, and contributions beyond the core program. This issue becomes crucial when viewed from DPLK performance trends over the past five years (2021–2025), where collected funds—comprising contributions and investment returns—were consistently lower than pension benefit payments, with an average ratio of 63%. This imbalance highlights sustainability concerns. The study identifies significant untapped potential, including Rp5.79 trillion annually (36% of total pension benefits) in periodic payments not yet optimized, Rp2.4 trillion for other benefit programs over 10 years, Rp1 trillion for religious-related funds, and Rp1.2 trillion in voluntary contributions from existing participants. To address these gaps, DPLK institutions need to strengthen regular and personalized communication beyond transactional interactions, ensuring participants are more engaged. Integrated services that emphasize transparent benefits, ease of contribution, continuous financial education, and digital accessibility are essential. Ultimately, optimizing DPLK services requires not only system and product improvements but also attention to participant behavior and service quality to enhance retirement well-being.

The development of digital technology has transformed interpersonal interaction patterns through online dating applications such as Tinder. Even though the use of Tinder in Indonesia has increased significantly, there are striking differences in communication styles between male and female users in managing these digital relationships. This study aims to analyze in depth the communication style of men as Tinder users in the digital dating search process. Using the framework of four main communication styles: emotive, director, reflective, and supportive style traits, this research explores how men navigate interactions that lack verbal cues and are asynchronous. The research method used is phenomenology by collecting data through participatory observation in the application and in-depth interviews with five male informants who are active Tinder users. The results of the study show that each informant applies different communication styles to build comfort and a positive self-image (selective self-presentation) to achieve their romantic goals. These findings identify that variations in men's communication styles are influenced by risk perception, privacy management, and self-presentation strategies in digital spaces. This research contributes to the literature on computer-mediated communication (CMC) in the context of online dating dynamics in Indonesia.

Diarrhea is a condition characterized by increased frequency of bowel movements (BAB) of ≥3 times/day with a more liquid consistency. Diarrhea can be caused by infectious or non-infectious agents. Diarrhea can occur acutely, lasting less than 2 weeks, or chronically, lasting more than 2 weeks. The prevalence of diarrhea in toddlers is 12.3% and in infants is 10.6%.3 Based on data from the Medan City Health Office, the incidence of diarrhea in 2023 is estimated to be 66,802 cases across all ages and 32,324 cases in toddlers, with almost half of diarrhea sufferers being children. The Medan City Health Office reported the incidence of diarrhea in toddlers was 2,894 cases and adults 14,112 cases, or approximately 20.5%. Parents are one of the closest people and act as caregivers for children, so they have a crucial role in controlling diarrhea in children, including early management and prevention. Good parental knowledge, attitudes, and behavior regarding the management and prevention of diarrhea can reduce diarrhea morbidity and mortality in children.

The management of expired medications in community health centers (Puskesmas) is crucial because it directly relates to the quality of healthcare services, patient safety, and environmental impact. Medications that have passed their expiration date no longer guarantee effectiveness and safety, and therefore require proper handling in accordance with applicable regulations. Furthermore, improper management can lead to waste and the risk of misuse. This study was conducted to describe the expired medication management system in community health centers (Puskesmas) in Pemalang Regency, specifically regarding separation, recording, reporting, and destruction. This study used a descriptive method with a cross-sectional approach to describe the conditions in the field. The data used were primary data obtained through direct observation and interviews with pharmacists at the community health centers. Sampling was conducted using purposive sampling at five community health centers: Losari, Purwoharjo, Sarwodadi, Rowosari, and Kebandaran. The instrument used was an observation sheet as an interview guide, while the collected data was analyzed descriptively to provide an overview of the implementation of expired medication management. The study results indicate that all community health centers (Puskesmas) have properly separated, recorded, and reported expired medications in accordance with regulations. Overall, the management of expired drugs in health centers in the Pemalang Regency area has been running well and in accordance with the guidelines of the Indonesian Food and Drug Supervisory Agency (BPOM) Regulation Number 20 of 2025 concerning Good Distribution Practices for Medicines (CDOB), reaching 100%.

This Study aims to analyze the effect of digital literacy and competence on employee productivity at PT PLN (Persero) Customer Service Unit (ULP) Takalar. This study employs a quantitative approach using a survey method. The population consists of all employees of PT PLN (Persero) ULP Takalar, and a census sampling technique was applied, meaning all members of the population were selected as respondents. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that digital literacy has a positive and significant effect on employee productivity. This means that the better the employees’ ability to understand and utilize digital technology, the higher their level of productivity. In contrast, employee competence was found to have a negative and significant effect on productivity. This finding suggests that increasing competence does not automatically lead to higher productivity if it is not supported by other relevant factors. These findings imply that improving competence without proper job placement, effective task management, and optimal utilization of skills may actually reduce employee productivity. Therefore, it is recommended that PT PLN (Persero) ULP Takalar not only enhance employees’ digital literacy and competence but also ensure alignment between competencies and job requirements through more effective human resource management in order to improve overall productivity

Planning and improving the performance of educational organizations is a strategic issue that requires a managerial approach integrated with psychological aspects. This study aims to examine and synthesize factors influencing organizational performance through a management psychology approach. The method used was a qualitative systematic literature review design for scientific articles from 2022–2025 obtained from Google Scholar. Data collection techniques were carried out through documentation and article selection based on inclusion criteria, resulting in seven articles for analysis. Data analysis used a thematic approach to identify patterns and relationships between findings. The results showed that organizational performance improvement is influenced by three main factors: structured human resource planning, effective organizational communication, and transformational leadership and work motivation as psychological factors. These findings indicate that integration between structural and psychological aspects plays a crucial role in improving organizational effectiveness. In conclusion, a management approach that integrates planning and psychological factors can improve the performance of educational organizations sustainably.

This Study aims to examine the effect of job placement on employee performance through competence as an intervening variable the sample consisted of 64 employees of the Regional Office of Youth, Sport, and Tourism of Morowali Regency. The sampling technique used was saturated sampling. Data were collected using questionnaires and anlyzed with the assistance of the SmartPLS 4 program. The result of the study indicate that job placement and competence have a direct thourism of Morowali Regency. In addition, job placement has an indirect effect on employee performancethtougt competence at the same institution. The coefficient of determination shows an R-square value of 0,182, indicating that 18.2% of the experience, while 80.8% is influenced by other factors not examined in this study. Meanwhile, competence obtained an R-square value of 1.134, indicating that 13.4% of the variance in competence is influenced by job placement, while 80.6% is influenced by other variable not examined is this study.

This study aims to analyze and examine the effect of financial literacy and self-control on financial management behavior, with financial attitude as an intervening variable among accounting students at universities in Lamongan. This research employed a quantitative approach using a survey method through questionnaire distribution via Google Form. The population consisted of accounting students at universities in Lamongan, with a total sample of 232 respondents selected using probability sampling with a simple random sampling technique. Data analysis was conducted using Partial Least Square–Structural Equation Modeling (PLS-SEM) version 4.0. The results indicate that financial literacy does not have a significant effect on financial management behavior, while self-control has a significant effect on financial management behavior. Furthermore, financial literacy and self-control significantly influence financial attitude, and financial attitude significantly affects financial management behavior. Financial attitude is also proven to significantly mediate the relationship between financial literacy and self-control on financial management behavior.

Financial performance is an important indicator for assessing the sustainability and growth prospects of a company, where a sustained negative net profit may indicate financial and operational problems (Aminah, 2015). The purpose of this study is to analyze the financial performance of PT GoTo Gojek Tokopedia Tbk for the period 2019-2023 based on NPM, ROA, and ROE. The research method used in this study is a qualitative method with a descriptive analysis approach. The data was sourced from the official website of PT GoTo Gojek Tokopedia Tbk for the period 2019-2023. The results show that all profitability ratios, namely Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE), are in an unfavorable condition and far below the standards set by Bank Indonesia (2004), namely NPM 3%–9.5%, ROA 0.5%–1.25%, and ROE 5%–12.5%. NPM was consistently negative from -276.74% (2019) to -373.12% (2023), indicating that the company has not been able to generate net income from its revenue due to high operating expenses. ROA was also negative throughout the period, ranging from -112.57% (2019) to -167.33% (2023), indicating that assets have not been utilized efficiently. Similarly, ROE recorded negative values from -162.02% (2019) to -253.41% (2023), reflecting that shareholders' capital has not been optimally managed and has not provided returns, so that overall financial performance requires a more effective financial management strategy.

The transformation of revolving funds from the former PNPM Mandiri program into BUM Desa Bersama entities requires accountable financial management aligned with applicable accounting standards. However, inconsistencies between regulations and accounting practices remain. This study analyzes the recognition and measurement of revolving fund assets at BUM Desa Bersama Ajimas Lestari LKD in Ajibarang and assesses their compliance with Ministerial Regulation of Village PDTT No. 136 of 2022 and SAK ETAP. Using a qualitative case study approach, data are collected through interviews, observation, and documentation involving five internal informants. The results show that asset recognition follows regulations, where revolving funds are recorded as receivables upon loan distribution to Women’s Savings and Loan (SPP) groups at nominal value. However, discrepancies persist in asset measurement and presentation, particularly in receivable classification and the placement of allowance for doubtful accounts under equity. These issues stem from limited human resource capacity, lack of a standardized accounting information system, and weak supervision. Strengthening accounting competence and implementing standardized financial reporting systems are essential to improve accountability and transparency in managing community revolving funds.

This study aimed to analyze the effect of credit risk on profitability with liquidity as a mediating variable in banking companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The study employed a quantitative approach with an explanatory research design. Secondary data were obtained from annual financial statements, and the sample consisted of 31 banking companies selected through purposive sampling from a total of 47 companies. The research variables included credit risk as the independent variable, profitability proxied by Return on Assets (ROA) as the dependent variable, and liquidity proxied by the Loan to Deposit Ratio (LDR) as the mediating variable. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) through the assessment of the measurement model and the structural model. The results indicated that credit risk did not affect profitability and did not affect liquidity, while liquidity affected profitability. The findings also demonstrated that liquidity did not mediate the relationship between credit risk and profitability. The study implied that liquidity management played an important role in supporting bank profitability, whereas the influence of credit risk on profitability during the study period was likely driven by other factors outside the proposed model. This study provided empirical evidence on banking performance dynamics in 2022–2024; however, generalization should have been made cautiously due to the limited observation period and the variables included.