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Wintasya Manullang; Hawarul Ain Nisrina; Zaki Amirzah Saragih; Dionisius Sihombing; Fadly Agus Triansyah

Jurnal Manajemen Bisnis Era Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the role of Human Capital Management in enhancing the operational activities of the MSME Wizzmie in Medan, serving as an example of human resource management practices in small-scale enterprises. A descriptive qualitative approach was employed, with data collected through in-depth interviews, participatory observation, and document analysis of HR practices within the MSME. The findings indicate that human resource strategies such as selective recruitment, routine training to improve employee competencies, structured task allocation, and performance-based reward systems significantly enhance employee discipline, skills, and service quality. Improvements in these areas contribute positively to smooth daily operations, customer satisfaction, and sales growth. Despite facing challenges, such as occasional lapses in employee discipline, management implements solutions including coaching programs, direct guidance, and a graduated warning system to address these issues. These results underscore that Human Capital Management is not merely an administrative function but plays a strategic role in fostering work efficiency, customer loyalty, and the sustainability of MSMEs. Consequently, effective human resource management emerges as a crucial factor for the success and competitiveness of small enterprises in a highly competitive business environment. The study highlights the importance of aligning HR practices with strategic business objectives to ensure long-term operational effectiveness and growth.

Renaldo Sudikdo; Achmad Widodo; Awang Firmasyah; Joesoef Roepajadi

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This research was carried out with the primary objective of developing a standardized anthropometric testing model to significantly improve the performance of divers in Pasuruan Regency. This developed model serves as an essential predictive and evaluative tool in the context of athlete training and selection. The study employed a descriptive quantitative method, involving a total of 17 active divers, comprising 10 male athletes and 7 female athletes. Data collection was conducted through a series of basic anthropometric measurements relevant to diving sports, including body height, body weight, arm span, and leg length. Comprehensive statistical analysis revealed a significant and positive relationship between the various measured anthropometric variables and key diver performance parameters. The main findings of the research clearly indicate that the developed anthropometric testing model has a strong and significant correlation with the enhancement of the divers' strength, speed, and endurance. In other words, this model is capable of providing accurate insights into the potential and actual performance status of the divers. The practical implications of this study are highly significant, as it enriches knowledge and technological innovation in the field of diving sports training. Furthermore, the model offers concrete support for coaches in more objective athlete selection, the design of more personalized and structured training programs, and indirectly contributes to the improvement of a diver's quality and self-confidence. Therefore, this anthropometric testing model is recommended for widespread use as a strategic tool in all stages of selection, training, and long-term development of diving athletes.

Ady Hermawan; Adhitya Yoga Prasetya

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2025 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study investigates the implementation strategy of work discipline as a means to improve the productivity of daily contract employees in the Traffic Division of the Semarang City Transportation Agency. Work discipline is a critical component of human resource management that influences performance effectiveness and organizational efficiency. The research applies a qualitative descriptive approach using interviews, observation, and document analysis to examine discipline practices, attendance data, and managerial supervision. The results show that effective disciplinary implementation—through structured supervision, reward and punishment systems, continuous coaching, and welfare enhancement—significantly improves employee productivity. Leadership quality, motivation, and consistent policy enforcement emerge as primary determinants of disciplined behavior. The study concludes that establishing a fair and transparent disciplinary system can foster accountability, punctuality, and professional service delivery among public employees.

Rangga Restu Prayogo; Hendra Saputra; Hidir Efendi; Khafi Puddin; Fadli Agus Triansyah +3 more

Nusantara: Jurnal Pengabdian kepada Masyarakat 2025 Pusat Riset dan Inovasi Nasional

This community service program was implemented to strengthen the capacity of the SIJATI Business Group in managing oyster mushroom cultivation in Sait Buttu Saribu Village, Simalungun Regency. This activity was motivated by the group's great potential in oyster mushroom production, but still faces obstacles in production, marketing, and business management aspects. The method used was a participatory-collaborative approach through stages of socialization, training, mentoring, provision of modern production equipment, strengthening digital marketing, and business management coaching. The results of the activity showed a significant increase in the group's capacity. From a production aspect, the use of a stainless steel steamer machine and modern baglog racks increased time efficiency, saved energy, and doubled production capacity. From a marketing aspect, digital marketing training and collaboration with students as resellers expanded market reach, increased consumer interaction, and drove increased turnover. From a management aspect, digital-based financial records and assistance with business legality strengthened institutions and opened opportunities for access to capital. This program also had a social impact by increasing the economic contribution of housewives who were members of the group, thereby contributing to the welfare of the village community. Overall, strengthening the capacity of the SIJATI group aligns with achieving the Sustainable Development Goals (SDGs), particularly in poverty alleviation, gender equality, and inclusive economic growth. Therefore, this activity can serve as a model for empowering competitive and sustainable local commodity-based MSMEs.

Listra Agripa Sitanggang; Redyanto Sidi; Syahranuddin Syahranuddin

Law and Justice research journal 2025 International Forum of Researchers and Lecturers

Indonesia’s correctional system is designed not only as a form of punishment but also as a means of rehabilitation, enabling inmates to return to society as good, productive, and responsible citizens. Female inmates, however, have unique characteristics and needs compared to male inmates, requiring rehabilitation approaches that are more gender-sensitive and responsive to their conditions. This study analyzes the role of the Activity Guidance Unit in implementing rehabilitation programs for female inmates at the Class IIA Women’s Detention Center in Medan. Using a socio-legal research method with descriptive analysis, the research identifies the Activity Guidance Unit as playing a strategic and multifaceted role: acting as planner of activities, facilitator of skills training, psychosocial companion to address emotional and social needs, and evaluator of rehabilitation outcomes. The strategies applied combine holistic approaches with individual and group methods, including vocational training, counseling, and personality development programs. The results demonstrate that these integrated approaches not only improve the personal capacity of female inmates but also foster resilience, self-confidence, and readiness for social reintegration. Ultimately, the study emphasizes the importance of comprehensive and gender-sensitive rehabilitation programs as a vital component of Indonesia’s correctional system in fulfilling human rights and correctional objectives.

Huwiani Huwiani; Rani Safitri

Medical Laboratory Journal 2025 LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

Several things contribute to the rise in Indonesia's Maternal Mortality Rate (AKI), one of which is how moms behave and think while they are pregnant. If pregnant women don't follow the recommended schedule for antenatal care (ANC) exams, a number of pregnancy issues may go unnoticed at an early stage, which may have an impact on the pregnancy process, childbirth, the postpartum period, and the health of the child being born. As a result, midwife visits play a key role in improving pregnant women's adherence to ANC tests via education, mentorship, and close supervision. The goal of this study is to assess the impact of midwife appointments on pregnant women's adherence to ANC exams at the Rumbalibunga Tidore Health Center UPT. With a cross-sectional research design, this study employs a quantitative methodology. This research focuses on 66 pregnant women who are enrolled in the Rumbalibungan Health Center UPT's working area in Tidore. Total sampling, which utilizes the entire population as a research sample, is the method employed. The chi-square test was used in bivariate analysis to investigate the impact of midwife visits on antenatal care (ANC) examination compliance, while univariate analysis was performed to describe the frequency and percentage distribution of each variable. The majority of participants, or 51.5%, had not followed the recommended antenatal care (ANC) exams, according to the data. After a midwife's visit to the home, which served as an intervention, there was an increase in the compliance of pregnant women in having ANC tests. The chi-square test yielded a p-value of 0.021 (p < 0.05) in the statistical analysis, indicating that the midwife's home visit has a substantial impact on adherence to the ANC examination. According to the study's findings, the UPT Puskesmas may enhance its coaching operations to the community by providing frequent home visits and health education, particularly to expectant mothers and women of reproductive age. The instruction covers pregnancy preparation, the value of antenatal care (ANC) exams, the optimum time to begin pregnancy exams, and the timeline for follow-up exams. Consequently, it is hoped that pregnant women will adhere to the service standards established for pregnancy tests, which call for at least four tests throughout the course of the pregnancy.

Samuel Samuel; Lisnawaty W Badu; Nuvazria Achir

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to examine the implementation of Article 88 of Law Number 35 of 2014 concerning Child Protection against child exploitation as clown buskers in Gorontalo City, as well as identify the factors that cause the exploitation. This study uses an empirical legal method with a descriptive approach to obtain data related to behavior, social conditions, and symptoms in society. Data was collected through observation, interviews, and documentation. The results of the study show that the implementation of Law Number 35 of 2014 has not been optimal, because the relevant apparatus, such as the Social Service and Satpol PP, have not followed up on this case with a criminal law approach, but only with coaching and administrative efforts. This causes child exploitation to continue without strict legal sanctions. The factors that cause the exploitation of children as buskers in clown costumes in Gorontalo City include economic, family, environmental factors, lack of law enforcement, and low legal awareness in interrelated communities. This research emphasizes the importance of synergy between the government, law enforcement officials, social institutions, and the community to reduce child exploitation practices through preventive, repressive, and rehabilitative efforts in a sustainable manner.

Amanda Purnanugrah Setya Ningsih; Pitri Noviadi; Maliha Amin; Intan Kumalasari; Hendawati Hendawati

Antigen : Jurnal Kesehatan Masyarakat dan Ilmu Gizi 2025 LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

The Household Food Industry (IRTP) of pempek in 7 Ulu Subdistrict, Palembang City plays an important role in providing traditional food and supporting the local economy, yet hygiene and sanitation conditions remain a concern due to the risk of foodborne diseases. This study aimed to describe the hygiene and sanitation conditions of pempek processing facilities in IRTPs in 2025. A descriptive cross-sectional design was applied involving 52 food handlers from 19 IRTPs selected through total sampling, with data obtained through observation and interviews using checklists and questionnaires. The majority of food handlers were aged 25–42 years (73%), female (94.2%), and had elementary to junior high school education (67.3%), with most having ≤10 years of work experience (86.5%). All equipment hygiene conditions failed to meet the requirements (100%). Food handlers’ hygiene knowledge was mostly moderate (55.8%), while hygiene principles were fulfilled in 84.2% of IRTPs. In terms of sanitation, only 52.6% of buildings met the standards and 42.1% of sanitation facilities were adequate. In conclusion, hygiene and sanitation conditions in pempek IRTPs in 7 Ulu Subdistrict remain varied, with several key indicators unmet, thus requiring continuous supervision, education, and coaching to improve compliance with health standards.

Suroso Suroso; Didi Muhtarom

Jurnal Inovasi Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This study was motivated by the low performance of students’ drop shot skills in elementary school badminton extracurricular activities, where the success rate of shots remained low despite regular training. The aim of this research was to analyze the effect of drop shot training using two methods—fixed targets and variable targets—on improving students’ shot accuracy. The study employed an experimental method with a pretest-posttest control group design. The sample consisted of 30 students selected through purposive sampling, with the requirement of having participated in badminton extracurricular activities for at least one year. The participants were divided into two groups: 15 students underwent fixed-target training, and 15 students underwent variable-target training. The training program was implemented over six weeks with a frequency of three sessions per week. The results indicated that both training methods significantly improved students’ drop shot accuracy. However, the variable-target training group showed greater improvement compared to the fixed-target group. This was due to the training variation, which required better concentration, adaptability, and decision-making, making it more similar to real game conditions. These findings highlight the importance of applying varied training methods in developing students’ basic badminton skills. Therefore, this study provides practical implications for coaches to prioritize variable-target training methods in coaching programs to enhance the effectiveness of technical skills, particularly the drop shot.  

Sintia Sintia; Viktor Pandra; Yuli Febrianti

Mutiara Pendidikan dan Olahraga 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study investigates the relationship between leg muscle power and the effectiveness of volleyball smash performance among players aged 16–18 years at Jaya Volleyball Club (JVC) Lubuklinggau. Volleyball is a sport that requires a combination of physical strength, technical mastery, and tactical coordination, with the smash being one of the most decisive offensive techniques. The research was motivated by the observation that many junior athletes at JVC had not yet maximized their smash performance, particularly in terms of accuracy and power, which are strongly influenced by leg muscle explosiveness. The study employed a quantitative approach using purposive sampling with 35 participants selected from a population of 60 athletes. Leg muscle power was measured using the vertical jump test, while smash ability was assessed using a structured volleyball smash test. Data analysis was conducted with SPSS version 23, including descriptive statistics, normality tests using the Kolmogorov-Smirnov method, and Bivariate Correlation analysis (two-tailed). The results revealed a correlation coefficient (r) of 0.652, with a significance value of 0.000 (<0.05), indicating a statistically significant and strong relationship between leg muscle power and smash performance. These findings confirm that explosive power in the legs contributes greatly to the ability of young volleyball players to execute effective smashes. Athletes with higher vertical jump capacity tend to produce more accurate, powerful, and successful smashes, thereby increasing their contribution to team performance. The results emphasize the importance of integrating targeted leg muscle power training into volleyball coaching programs. Coaches and clubs are encouraged to design structured strength and plyometric training regimens to optimize players’ performance. Furthermore, this study provides valuable insights for athlete development programs and contributes to the broader understanding of physical conditioning in volleyball.

Puput Mulyono; Singgih Purnomo

Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 2025 Asosiasi Periset Bahasa Sastra Indonesia

Dawet Ayu in Banjarnegara Regency is one of the traditional culinary micro, small, and medium enterprises (MSMEs) that until now is still able to survive and continue to grow. This typical beverage product not only has cultural value, but also has the potential to be a promising economic source for the local community. However, the reality on the ground shows that Dawet Jabung's business actors are still facing various serious obstacles. Limited understanding of business management, difficulties in calculating production costs in detail, and inability to determine the right selling price of products are the main obstacles. In addition, the low knowledge related to aspects of marketing, promotion, and business communication strategies makes it difficult for this business to expand the market. As a result, some business actors have actually experienced a significant decrease in sales from year to year. To answer these challenges, community service activities are carried out through two approaches, namely Action and Quality Awareness and Rapid Rural Appraisal (RRA). Action and Quality Awareness are carried out through extensive counseling, lectures, and mentoring aimed at increasing the knowledge of business managers. In this activity, business actors are guided to understand the importance of financial recording, cost management, and strategies to improve product quality. Meanwhile, the RRA method is used to identify real needs in the field, as well as prepare training, mentoring, and coaching programs that are relevant to business conditions. The results of the activity showed an increase in the ability of partners to classify production costs into the categories of raw materials, labor, overhead, marketing, and transportation. In addition, business actors are now more skilled in determining selling prices based on the realization of costs incurred, not just estimates. They also began to compile simple bookkeeping related to assets, debts, and capital, so that business management became more professional, transparent, and sustainable

Lina Fitriani; Rosita; Nunung Erviany; Dyah Tahir

Manfaat : Jurnal Pengabdian Pada Masyarakat Indonesia 2025 Asosiasi Riset Ilmu Tanaman Dan Hewan Indonesia

The pregnancy period is a crucial time for ensuring the health of the mother and fetus through the provision of balanced nutrition. However, nutritional issues such as anemia and chronic energy deficiency (CED) are still commonly found among pregnant women. The use of local nutritious foods, such as moringa leaves (Moringa oleifera), can be a potential solution to support nutritional needs. This community service activity aims to improve the knowledge and skills of pregnant women in preparing healthy menus and balanced eating patterns using moringa leaves. The activity was carried out through interactive lectures, coaching on menu preparation, cooking demonstrations of moringa leaf dishes, and evaluation through pre-tests and post-tests. The participants were pregnant women in the working area of the Wara Selatan Health Center in Palopo City, totaling 25 people. The results showed an increase in participants' nutritional knowledge, with an average pre-test score of 55 rising to 82 in the post-test. Participants were also able to prepare a balanced daily menu based on moringa leaves and produce several processed products, including moringa soup, moringa fritters, and moringa pudding. It can be concluded that the healthy menu coaching activity using local moringa leaves effectively improves the knowledge and skills of pregnant women regarding balanced nutrition. The use of local foods such as moringa leaves has the potential to support the improvement of maternal nutritional status in a simple, economical, and sustainable manner.

Muhamad Wisnu; Siti Qomariyah; Neng Desti Ramadhani; Lusi Lusi

Jurnal Budi Pekerti Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to examine the role of academic supervision in improving student learning motivation at SMP IT YASPIDA SUKABUMI. Academic supervision is a systematic coaching effort for teachers to improve the quality of classroom learning. Student learning motivation is a crucial indicator of the success of the learning process, therefore, appropriate strategies are needed to improve it. This study used a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation. The research was conducted with the goal of understanding how academic supervision influences teachers' pedagogical competence and, in turn, affects student motivation. The results show that structured and continuous academic supervision can significantly improve teachers' pedagogical competence, which in turn has a positive impact on student learning motivation. Collaborative supervision, providing constructive feedback, and focusing on improving the learning process have proven effective in creating a conducive and motivating learning environment. Teachers who receive regular supervision become more reflective and are better able to adapt their teaching strategies to meet students' needs. Consequently, this results in higher student engagement and a more enthusiastic learning atmosphere. Thus, academic supervision plays a strategic role in encouraging student learning enthusiasm by improving the quality of learning and ensuring that students are motivated to achieve better academic outcomes. This study highlights the importance of continuous academic supervision in fostering a positive learning environment and motivating students.

A. Putri Nabila; Gazali Amin; Dian Nirmasari

Journal Economic Excellence Ibnu Sina 2025 STIKes Ibnu Sina Ajibarang

This study aims to determine the influence of motivation on employee performance at the Regional Disaster Management Agency (BPBD) Office of Sidenreng Rappang Regency. Motivation is seen as one of the fundamental factors in human resource development because it can encourage increased work morale, effectiveness, and efficiency in carrying out employee duties and responsibilities. Highly motivated employees will be encouraged to work more disciplined, creative, and productive, so that they can make a positive contribution to the achievement of organizational goals, especially in public service and disaster management.nThis study uses a quantitative approach with a survey method. The sampling technique chosen is a saturated sample, namely all employees and honorary personnel at BPBD Sidenreng Rappang Regency are made respondents. This consideration is made because the population is relatively small so that it can be reached as a whole. The research data was collected using a questionnaire compiled based on indicators of work motivation and employee performance, then analyzed using a simple regression test to determine the relationship and influence between variables.nThe results showed that the calculated t value of 2.167 was greater than the t table of 2.048 at a significance level of 5%. This proves that there is a positive and significant influence between motivation on employee performance. Motivation contributes 15.7% to performance improvement, while the rest is influenced by other factors such as work discipline, work environment, competence, and leadership. Nevertheless, these findings emphasize that motivation continues to play an important role as the main driver of employee performance.nThus, increasing motivation through the provision of awards, incentives, and continuous coaching can be an important strategy in strengthening the quality of performance of BPBD employees in Sidenreng Rappang Regency.

Mariska, Yohana; Arifinsyah

Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) 2025 LPPM Universitas 17 Agustus 1945 Semarang

The custom of sitting on the parent-parents is discussed in this journal by the residents of Ujung Gading Village, a mixed-ethnic community that includes both Mandailing and Minangkabau residents. This duduk induk-induk custom, which is typically referred to as markumpul hepeng (money collection), is a mutually supportive attitude and a custom that is practiced by community organizations to aid the host in paying for the wedding. This publication looks at or investigates ways to comprehend and research Minang culture in Ujung Gading overall. Particularly in the duduk induk-induk procedures, it can also serve as a source of information and research for the advancement of linguistic science in the study of the duduk induk-induk tradition and comprehend it from an Islamic standpoint. Using qualitative data analysis methods, information was gathered via literature reviews, interviews, and documentation. The study's findings demonstrate that the coaching provided by traditional leaders—namely, putir, ninik mamak, and datuk kinayah—took the form of discussion.

Pasyamei Rembune Kala; Quranayati Quranayati; Deski Nadya; Nazka Salsabila

Jurnal Pengabdian Masyarakat Waradin 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Dengue Hemorrhagic Fever (DHF) is dengue fever accompanied by liver enlargement and bleeding manifestations. Pemberantasan Sarang Nyamuk (PSN) remains the spearhead of breaking the chain of disease transmission (vector borne disease), in this case mosquitoes. PSN's understanding of the community plays a role in instilling 3M Plus behavior in the family maybe, which is used as the basis for their thinking and behavior. One of the programs developed is the 3M Plus program. The purpose of this activity is to provide education on PSN with the 3M Plus Program and also as a prevention effort. The methods used are contextual and participatory approaches, with extension demonstrations, training, demonstrations/hands-on practice. The results obtained are that the public is increasingly understanding Mosquito Nest Eradication and the 3M Plus program, starting from the definition, impact and prevention methods of Mosquito Nest Eradication with the 3M Plus program. It is recommended that there is a need for regular monitoring of 3M Plus, and intensive coaching so that this activity is sustainable so that there are no more places for Aedes Aegypti mosquitoes to breed can continue to be obtained as an indicator of the presence of larvae in residential environments and public places.

Munawaroh Munawaroh; Saepudin Saepudin; Sanin Sudrajat

Jurnal Pengabdian Masyarakat Terapan 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity was carried out with the primary objective of improving the Qur'an reading skills of the women of the Majelis Taklim (Islamic study group) through systematically designed intensive training. Reading the Qur'an properly and correctly is an obligation for every Muslim, but in reality, many people, especially the women of the Majelis Taklim (Islamic study group), still face obstacles in aspects of makhraj, tajwid, and fluency. This condition encourages the need for a targeted coaching program to improve the quality of Qur'an reading, so that the values ​​of Islamic teachings can be understood and practiced more accurately. The training was held in early July 2025 with a total of 35 participants from the Majelis Taklim (Islamic study group) with diverse reading ability backgrounds. The methods used included lectures, demonstrations, reading practice, individual guidance, and ongoing evaluation at each meeting. This approach was chosen so that participants not only gain theoretical knowledge but also practical skills that can be immediately applied. Evaluation was carried out through observing reading ability, courage to ask questions, and active participation in group exercises. The results of the activity showed a significant improvement in the participants' Qur'an reading skills, both in terms of letter pronunciation, application of Tajweed rules, and fluency in reading holy verses. The participants' enthusiasm was evident in their eagerness to participate in all sessions, their sincerity in practicing, and their active interaction during the learning process. Furthermore, this activity also fostered new motivation for participants to continue improving their reading quality independently and create a conducive learning environment in the Islamic study groups. Thus, this training proves that the right learning strategy, supported by high motivation from participants, can have a positive and sustainable impact on improving the quality of Quran reading. It is hoped that this type of program can be replicated in other Islamic study groups so that its benefits are even broader for the community.

Adinda Havizah; Free Dirga Dwatra

Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebidanan 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

This study aims to determine the relationship between organizational commitment and readiness for change among employees at Ramayana Plaza Andalas Padang. The background of this study emphasizes the importance of human resource readiness in facing the increasingly rapid dynamics of organizational change, whether due to globalization, technological developments, or increasingly competitive market competition. Organizational change demands active involvement and psychological readiness from employees, and one factor believed to play a significant role in this readiness is the level of commitment to the organization. This study used a quantitative approach with a nonprobability sampling method, where data were collected through a questionnaire using a Likert scale. Respondents were employees from various departments at Ramayana Plaza Andalas Padang. The results showed a significant relationship between organizational commitment and readiness for change. Specifically, affective commitment—which is an employee's emotional cessation of feelings toward the organization—and continuance commitment, which relates to the perception of the costs of leaving the organization, showed a positive relationship with readiness for change. Conversely, normative commitment, which stems from a sense of moral obligation to remain employed, showed a negative correlation, indicating that moral pressure without emotional involvement can hinder readiness for change. These findings indicate that although the overall level of readiness is quite high, several aspects such as fit (the appropriateness of change), change efficacy (belief in the ability to change), and management support still need improvement. Therefore, it is recommended that organizations focus more on strengthening affective commitment by actively involving employees in the decision-making process, building open communication, and providing training and coaching that supports ongoing readiness for change. Thus, the success of organizational change is greatly influenced by the quality of the emotional connection between employees and the organization.

Larasati Putri Hardani; Atik Andhayani; Indrayati

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the impact of the implementation of the Government Internal Control Sistem (SPIP) on financial performance at the Regional Revenue Agency (Bapenda) of Malang City from 2022 to 2024. SPIP consists of five key components: control environment, risk assessment, control activities, information and communication, and monitoring. Financial performance is measured using indicators from the Government Institution Performance Accountability Sistem (SAKIP), which reflects how well the government institution achieves its financial goals and objectives. This study uses a quantitative approach with an explanatory method, where data was collected through a questionnaire distributed to 34 Bapenda employees in Malang City. The collected data was then analyzed using SPSS version 25 to examine the relationship between SPIP implementation and financial performance. The results indicate that four of the five SPIP components, namely risk assessment, control activities, information and communication, and monitoring, have a positive and significant impact on financial performance. This means that the better the implementation of these components, the better the financial performance achieved by Bapenda Malang City. However, the control environment component does not significantly affect financial performance. This suggests that while the control environment is important, other factors such as operational control and communication play a more dominant role in supporting financial performance. Based on these findings, several recommendations for Bapenda Malang City include strengthening SPIP implementation by conducting regular coaching and outreach programs. Additionally, it is recommended to hold workshops with all work units, provide technical training to develop dashboards, and establish clear Standard Operating Procedures (SOPs) and flowcharts. Setting up a schedule for SOP publication and routine briefings, as well as developing performance indicators and quarterly evaluation checklists, is expected to enhance SPIP implementation and strengthen financial accountability at Bapenda Malang City.

Irwan Candra; Rukin Rukin; Heri Sudarsono

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Pesantren, as an Islamic educational institution that has long been a center of religious learning and character development, has great potential in advancing entrepreneurship based on local wisdom. The role of pesantren is not only limited to teaching religious studies, but also includes coaching students to have economic independence and competitiveness in the midst of the Times. Local wisdom that grows around pesantren can be an important capital in developing businesses that are relevant to the needs of the community. However, optimizing the function of pesantren in producing students who are independent and able to compete still faces various challenges. One of the main obstacles is the development of Human Resources (HR) which is not only oriented to mastering the theory, but also on practical skills and understanding of local values. Without the right strategy, such great potential is difficult to realize sustainably. This study aims to explore strategies that can be applied in the development of human resources in order to improve the performance of local wisdom-based entrepreneurship in the boarding school. The research method used is a qualitative approach with case studies on several boarding schools that have succeeded in forming productive business units by utilizing local potential, such as agriculture, fisheries, crafts, and food product processing. Research findings indicate that several crucial factors in building entrepreneurial human resources in pesantren include: strengthening character and work ethic, hands-on practice-based training in the field, collaboration with local business actors for knowledge transfer and market networking, as well as historical and philosophical understanding of local wisdom values. The success of entrepreneurship development in pesantren depends on the integration of spiritual aspects, practical skills, and knowledge about the potential of the region. Based on the results of the study, an integrated entrepreneurship training model that combines science, faith, and concrete action is recommended. This Model is expected to produce great pesantren entrepreneurs, competitive, and able to adapt and face global challenges without leaving their identity and noble values.