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This study analyzes creditworthiness assessment and predicts non-performing loan (NPL) risk using the Naïve Bayes algorithm at BPR Ukabima Lestari, Jambi Branch. A quantitative data mining approach with probabilistic classification is applied. The dataset includes borrower attributes such as age, occupation, income, loan amount, tenor, collateral, and repayment history. Research stages comprise data preprocessing, model development, and performance evaluation using accuracy, precision, recall, and F1-score implemented in RapidMiner. The results indicate that the Naïve Bayes model achieves 99.58% accuracy, demonstrating strong capability to predict potential problem loans accurately and efficiently, supporting data-driven credit decisions and strengthening credit risk management in microbanking institutions.

The COVID-19 pandemic significantly affected the financial performance of PT Kereta Api Indonesia (Persero), as reflected in the shift from profit in 2020 to a substantial pre-tax loss in 2021. This change had direct implications for the company’s tax components, particularly current tax and deferred tax, in accordance with PSAK 46 on Income Taxes. This study aims to analyze the changes in current tax and deferred tax between the two reporting periods and to examine the role of deferred tax benefits in reducing the company’s net loss. The research employs a quantitative descriptive approach with a comparative analysis method using secondary data from the company’s interim consolidated financial statements. The findings indicate that in 2021 the company recognized a deferred tax benefit that converted total income tax into a net tax benefit, thereby reducing the company’s net loss by approximately 15.8 percent. These results demonstrate that deferred tax does not merely arise from temporary differences but can function as an instrument of loss mitigation during periods of financial distress. The implications of this study highlight the importance of accurate application of PSAK 46, especially in times of economic downturn, and emphasize the need for realistic assessments of future taxable profits to ensure the reliability of deferred tax asset recognition.

This study aims to analyze the application of accounting according to PSAK 65 concerning consolidated financial statements to assess the company's financial performance at PT Warung Begok Indonesia. The object of this study is a company in the field of processed livestock manufacturing for the period 2023-2024. The data in this study are primary data sourced from the annual financial reports of the head office and branches. The total sample in this study was 3 company financial reports. Data collection techniques used interviews and documentation. The hypothesis in this study was tested using descriptive analysis techniques. Based on the data analysis carried out in this study, it shows that the financial statements before and after consolidation have an effect on the assessment of the company's financial performance. This study contributes to increasing knowledge and understanding of the head office and branch consolidated reports according to PSAK 65, and can assess the company's financial performance. Although the consolidated report has been carried out, it is hoped that the company will continue to apply controls and policies in its implementation, because this can affect the assessment of the company's financial performance so that it will be useful in decision making.

Manual quality assessment of Platelet Concentrate (TC) is highly subjective and inconsistent, necessitating an objective, automated classification system. This study aims to develop a computationally efficient, low-cost model for TC quality classification using Histogram Features extracted from grayscale images combined with the K-Nearest Neighbor (KNN) algorithm. The methodology employed critical preprocessing steps, including StandardScaler for normalization and SMOTE for balancing the training data, followed by optimization across K=1 to K=30. The optimal model achieved a maximum accuracy of 69.23% at K=6, with an F1-Score of 71.43%, confirming robust performance on the imbalanced testing set. The results validate the effectiveness of the Histogram-KNN approach as a consistent and reliable decision support system for rapid TC quality screening in resource-limited settings.

This study aims to implement and evaluate the effectiveness of a learning module designed for X grade students (Phase E) at SMAN 4 Palangkaraya, focusing on the Christian values of love, justice, and tolerance within the framework of the Merdeka Curriculum. The implementation involved classroom teaching using lectures, group discussions, and quizzes to foster active and meaningful learning experiences. The objectives included ensuring students' understanding of the core values, developing their ability to articulate these values, and achieving a minimum score on quizzes. The methodology included direct teaching, observation of student responses and engagement, and evaluation of learning outcomes through cognitive and affective assessments. Findings revealed that 90% of students actively participated in discussions, and all groups engaged in answering quiz questions. The use of rewards notably enhanced student enthusiasm and participation. Despite the overall success, some students did not achieve the highest performance level. The implications suggest that integrating technology into the learning process and thorough preparation of teaching materials are crucial for enhancing student outcomes. This study contributes to the understanding of how Christian values can be effectively integrated into the curriculum to promote holistic student development, aligning with the Pancasila Student Profile, which emphasizes faith, moral integrity, global diversity, and collaboration.                                                                     

This research examines the implementation of green building principles in the design of the Multipurpose Building at SMP–SMA Islam Hidayatullah Semarang, focusing on energy-efficient strategies and spatial comfort based on the GREENSHIP GBCI certification criteria. The study employs a qualitative descriptive method through interviews with the architect, analysis of architectural drawings, interpretation of interior design visualizations produced by Falana Studio, and literature review on sustainable building design. The findings indicate that the building consistently applies passive design strategies, including the optimization of natural lighting through large openings and a central void, the application of cross-ventilation on each floor, and the integration of façade vegetation that reduces surface temperature and improves microclimate performance. Material selection such as GRC panels, HPL, and modular plywood supports long-term durability, while the interior design demonstrates strong visual comfort and ergonomic quality through indirect lighting, neutral color schemes, and activity-based furniture layout. According to the GREENSHIP assessment categories, the building fulfills Energy Efficiency and Conservation (EEC), Indoor Health and Comfort (IHC), Material Resources and Cycle (MRC), and Appropriate Site Development (ASD) criteria. In conclusion, the Multipurpose Building successfully integrates green building principles as an effective approach to energy efficiency and the enhancement of the educational environment.

This study aims to analyze and evaluate the health level of PT Bank Mega Tbk during the 2016–2023 period using the Risk-Based Bank Rating (RGEC) method. This research employs a quantitative descriptive approach with an evaluative design. The data used are secondary data obtained from audited annual financial statements published by PT Bank Mega Tbk and the Indonesia Stock Exchange. The analytical method refers to regulatory provisions by Bank Indonesia and the Financial Services Authority, covering four assessment factors: Risk Profile (measured by Non-Performing Loan and Loan to Deposit Ratio), Good Corporate Governance (based on self-assessment reports), Earnings (measured by Return on Assets, Return on Equity, BOPO, and Net Interest Margin), and Capital (measured by Capital Adequacy Ratio). Each indicator is assessed according to regulatory criteria and integrated to determine the Composite Rating (PK). The results show that PT Bank Mega Tbk consistently achieved Composite Rating 1 (PK-1), categorized as “Very Healthy,” throughout the observation period. The Risk Profile, Capital, and most Earnings indicators demonstrate strong and stable performance, while Good Corporate Governance remains consistently in the “Healthy” category. However, the Return on Equity indicator shows relatively lower performance compared to other profitability ratios, indicating the need for more optimal utilization of equity. Overall, the findings confirm the bank’s strong financial resilience while highlighting managerial implications related to capital efficiency.

This classroom action research investigates efforts to enhance sixth-grade students’ ability to work together in Natural and Social Sciences (IPAS) learning at UPT SDN Unjuruiya No. 45 Selayar Islands by implementing the Team Pair Solo cooperative learning model. The study was conducted to address students’ low collaboration skills and limited positive learning attitudes, which impeded the achievement of optimal learning outcomes. Through two learning cycles consisting of sequential group (team), pair, and individual (solo) activities, the research aimed to improve students’ cooperative abilities and attitudes toward IPAS learning. Data were collected through observation, field notes, and learning attitude assessments, then analyzed descriptively to determine changes in performance. The findings indicated a significant improvement in students’ cooperative skills, as reflected in the increase in the average percentage of collaboration indicators from 69% in Cycle I to 92% in Cycle II, covering aspects of participation, communication, responsibility, tolerance, and emerging leadership. Furthermore, students’ learning attitudes also improved, with mastery increasing from 45% in the initial condition to 100% in Cycle II, and an average score of 87 surpassing the minimum completeness criterion (KKTP) of 70. These results demonstrate that the Team Pair Solo model effectively fosters collaboration while strengthening students’ discipline, responsibility, and enthusiasm in learning. Thus, the model is proven to be a relevant strategy for enhancing cooperative skills and positive learning attitudes in IPAS instruction at the elementary level.

This study aims to examine the implementation of audit procedures on accounts payable at PT XYZ by KAP Ramli & Rekan, with a focus on compliance with Auditing Standards and effectiveness in detecting material misstatements. Accounts payable are a key component of financial statements representing the company’s obligations to suppliers, requiring accurate presentation for assessing liquidity and capital structure. The study applies a descriptive qualitative method, collecting primary data through interviews with audit staff at KAP Ramli & Rekan and secondary data from relevant literature. The findings show that the audit procedures comply with professional standards, covering comprehensive stages including engagement acceptance, audit planning, risk and materiality assessment, and substantive testing. The planning process incorporates the COSO framework for evaluating internal control, establishes audit objectives based on the five management assertions, and utilizes ATLAS software and Microsoft Excel. KAP Ramli & Rekan apply control testing and substantive procedures, including external confirmations, inspection of supporting documents, review of aging payables, and subsequent payment testing. Risk assessment indicates low inherent and control risks, while detection risk is mitigated through substantive procedures. Overall Materiality is set at 60% of revenue and profit before tax, Performance Materiality at 3% of Overall Materiality, and Threshold Materiality at 3% of Performance Materiality. The study concludes that the audit procedures implemented by KAP Ramli & Rekan align with applicable Auditing Standards and are effective in addressing audit risks related to accounts payable. The implications highlight the importance of enhancing audit quality practices, particularly the effectiveness of planning and internal control evaluation in accounts payable audits.

This community service activity aims to strengthen teachers' capacity to manage deep learning through the utilization of artificial intelligence (AI) in elementary school classrooms. The rapid development of AI technology provides opportunities for teachers to design more personalized learning, conduct assessments efficiently, and make data-driven learning decisions. The program is implemented in three stages: preparation, execution, and evaluation. The preparation stage includes the development of training modules and mapping relevant AI applications to support deep learning. The execution stage consists of workshops, hands-on practice using AI applications, and collaborative development of teaching materials by teachers. Evaluation is conducted through reflective assessments, task performance evaluations, and follow-up interviews. The results of the activity show significant improvements in teachers' understanding of AI-based deep learning management, including the ability to use AI for lesson planning, formative assessment, and analyzing students' learning progress. Teachers also reported increased confidence in integrating AI into teaching activities and recognized the benefits of AI in promoting students' higher-order thinking skills. This program demonstrates that strengthening teachers' competencies in utilizing AI can enhance the quality of deep learning management in elementary schools.

This study examines the effectiveness of digital storytelling in enhancing the speaking skills of secondary EFL learners. The research responds to persistent challenges in speaking instruction, particularly students’ limited fluency, low confidence, and insufficient exposure to meaningful communicative tasks. Using a mixed methods design, the study involved an eight week intervention in which students created scripted digital stories through narration, multimedia editing, and collaborative production. Quantitative data were collected through pre-test and post-test assessments measuring fluency, pronunciation, vocabulary, and coherence, while qualitative data were obtained through observations, interviews, and student reflections. The findings reveal substantial improvements in speaking performance, especially in fluency and coherence, accompanied by increased engagement, reduced speaking anxiety, and heightened self awareness during the storytelling process. These results highlight that digital storytelling provides repeated oral practice and authentic communicative opportunities that support learners’ linguistic and affective development. The study offers implications for English teachers and curriculum designers by demonstrating that technology supported narrative tasks can be integrated into regular instruction to foster more interactive, creative, and student centered speaking learning environments.

The low effectiveness of student organizational performance in designing and managing structured work programs presents a major challenge to strengthening the leadership culture at MTsN 1 Probolinggo. This community service program aims to enhance students’ managerial and leadership capacities through performance mentoring for the Intra-Madrasah Student Organization (OSIM), based on innovations in learning management. The methods employed include training sessions, workshops, and continuous mentoring, all designed collaboratively with school stakeholders. The activity stages began with a needs analysis and problem mapping, followed by the development of training modules, the implementation of organizational management training, and interactive workshops aimed at developing adaptive and applicable work programs. The proposed solutions encompass strengthening foundational understanding of organizational management, enhancing the role of members in program planning, and facilitating the implementation of OSIM activities that support the creation of an active learning environment. Evaluation was carried out through pre-tests and post-tests to measure comprehension improvement, field activity observations, and assessments of work program achievement. The results indicate significant improvements in participants’ cognitive and practical skills, particularly in the planning, execution, and evaluation of OSIM programs that are now more structured and goal-oriented. In conclusion, this community service activity successfully reinforced student leadership competencies through an innovative approach to managing student organizations, while also promoting the development of a sustainable culture of collaborative work. Based on the outcomes, it is recommended that this mentoring model be replicated in other madrasahs and that OSIM leadership development programs be systematically integrated into extracurricular curricula to ensure the continuity and expansion of the positive impacts achieved

This study evaluates the implementation of Government Regulation Number 94 of 2021 concerning Civil Servant Discipline, assessing its impact on enhancing the effectiveness and accountability of public administration within Sidoarjo Regency. Civil servant discipline constitutes a critical instrument in bureaucratic reform oriented towards good governance and high-quality public services. This research employs a qualitative approach utilising William Dunn's policy evaluation model, which encompasses the dimensions of effectiveness, efficiency, adequacy, responsiveness, and appropriateness. Data were collected through documentary analysis of prevailing legislation, local government performance reports, SAKIP (Government Agency Performance Accountability System) reports, SPIP (Government Internal Control System) reports, and digital human resource management system documents. Data analysis was conducted qualitatively, employing source triangulation to ensure the validity of the findings. The evaluation results indicate that Government Regulation 94/2021 is effective in reducing work procedure deviations, enhancing public service consistency, and strengthening accountability through clear audit trails. Integration with the 'Smart ASN' (State Civil Apparatus) and 'e-Kinerja' (e-Performance) systems reinforces the objectivity of performance assessments and minimises subjectivity. However, challenges persist regarding aspects of organisational culture, supervisory capacity, and the quality of infraction documentation. This study concludes that consistent disciplinary enforcement, when integrated with performance management systems, serves as a driving force for bureaucratic effectiveness and accountability. It further accelerates the consolidation of regional bureaucratic reform, fostering a bureaucracy that is professional, maintains high integrity, and is responsive to societal needs.

This research is aimed at examining the operational strategies carried out by PT. Samudera Sarana Karunia Dumai in ensuring the smooth operation of the Mt. Meghna Trader ship at Pelindo Dumai Port. The main focus of the research is directed at the identification and assessment of the effectiveness of operational strategies which include the planning, implementation, and control stages of various activities such as loading and unloading, logistics, coordination with relevant parties at the port, and operational risk management. This research also includes consideration of external factors, including port regulations, market conditions, available infrastructure, and supply chain dynamics. In addition, this study emphasizes the importance of continuous performance evaluation to ensure that ship operations can run according to safety standards, time efficiency, and procedural accuracy. A qualitative approach with a case study design is used and reinforced by quantitative data to get a more comprehensive analytical picture. Data was obtained through in-depth interviews, direct observations in the field, review of operational documents, and surveys involving internal and external parties who play a role in supporting the operational process of ships at the port.

This study aims to strengthen Acehnese traditional music and dance as an effort to preserve local wisdom for Generation Alpha at SMPN 1 Darussalam, Aceh Besar. The background of this study the decreasing interest of students in traditional arts due to the strong influence of globalization and digital culture, particularly among Generation Alpha who grow up a technology-oriented environment. This research employed a quasi-experimental method using a one-group pretest–posttest design. The learning intervention focused on the practice of Rapai Geleng music and Ranup Lampuan traditional dance through peer tutoring and direct instruction (demonstration). The participants consisted of 35 students, including 14 male students in the Rapai Geleng class and 21 female students the Ranup Lampuan dance class. Data were collected through observation, documentation, and performance-based assessment during three instructional sessions. The findings indicate noticeable improvement in students’ practical skills, including rhythmic accuracy, coordination, group cohesiveness, movement technique, and expressive performance. In addition, students demonstrated increased motivation, confidence, and positive attitudes toward Acehnese traditional arts. The peer tutoring method enhanced collaborative learning and social interaction, while direct instruction effectively supported the mastery of procedural and psychomotor skills. The study also highlights that traditional arts learning serves a meaningful experiential medium for Generation Alpha, integrating biological potential with cultural and aesthetic experience. The results suggest that strengthening traditional music and dance education at the junior high school level plays a strategic role in preserving local wisdom, reinforcing cultural identity, and ensuring the continuity of Acehnese traditional arts in the digital era.

This study examines the inconsistency of merger and acquisition (M&A) impacts on financial ratio performance across sectors and evaluation methods. This literature review synthesizes ten empirical studies published between 2022 and 2025, focusing on financial indicators before and after M&A transactions. The findings show that the effect of M&A on financial performance varies widely depending on the industry context, time horizon, and analytical technique used. Studies in the technology and telecommunication sectors demonstrate significant improvements in profitability and operational efficiency, while research involving manufacturing and non-financial firms commonly reports insignificant changes in key ratios such as current ratio, total asset turnover, return on assets, and return on equity. Methodological differences also influence the reported outcomes, where long-term observations and comparative statistical testing tend to reveal a more pronounced financial impact compared to short-term assessment. These results indicate that M&A does not uniformly drive financial improvement and its success depends on post-integration strategy, sector dynamics, and measurement design. This study highlights the necessity of standardized evaluation frameworks to ensure more reliable performance interpretation in future M&A research.

This research seeks to examine the management of transparent and accountable civil service transfers and promotions in the Formation and Mutation Division of Pasuruan City's Civil Service Agency (BKD). The study is based on the significance of the merit system in upholding bureaucratic professionalism, since the procedures for transfer and promotion frequently influence equity and organizational effectiveness. Employing a qualitative case study method, data were gathered via in-depth interviews, participatory observations, and document examination. The results show that the transfer and promotion systems in BKD Pasuruan have progressed towards transparency via data-driven management, yet obstacles persist in communicating policies and involving employees in performance evaluations. Accountability has been enhanced via performance-driven assessments incorporated with the e-performance system and job analysis. The conversation emphasizes that the effectiveness of governance practices is affected by organizational flexibility, engaged leadership, and the public service motivation of civil servants. This research determines that the interplay of data-based policies, performance assessment frameworks, and a transparent bureaucratic environment establishes the basis for creating a just, efficient, and sustainable civil service governance model.

This study employs the Systematic Literature Review (SLR) method following the PRISMA 2020 Statement guidelines to identify the main models and indicators used in measuring the performance of Micro, Small, and Medium Enterprises (MSMEs). The literature selection process includes the stages of identification, screening, eligibility assessment, and inclusion, resulting in ten articles from reputable Q1 international journals. The analysis reveals that the most frequently used performance measurement models are integrated performance models such as the Balanced Scorecard, Performance Prism, and models based on resource capability, customer, internal process, and financial perspectives. Commonly used indicators include sales growth, profitability, market share, customer satisfaction, process flexibility, technology adoption, and business sustainability. The study concludes that although financial measures remain dominant, non-financial dimensions—such as digital capability, stakeholder engagement, and internal process effectiveness—are increasingly important for MSMEs operating in the context of global market dynamics and digital transformation. The implications of this study provide theoretical contributions to the development of MSME performance measurement frameworks and offer practical guidance for MSME managers in selecting indicators that align with the characteristics of small and medium-sized enterprises.

This study aims to analyze the influence of profitability, liquidity, and leverage on firm value, both partially and simultaneously. The background of this study is based on the importance of firm value as an indicator of managerial performance and a factor that attracts investor attention. The approach used is quantitative with a causal-associative research type. The data used is secondary data obtained from the financial statements of 19 companies in the healthcare sector. Based on the analysis, the results indicate that profitability has a positive and significant effect on firm value, indicating that good financial performance can increase market perception of firm value. On the other hand, liquidity and leverage do not show a significant effect on firm value. This indicates that these two factors do not significantly influence market assessments of companies in the healthcare sector that are the object of this study. However, simultaneously, all three variables are proven to have a significant effect on firm value, indicating that although their partial effects are different, all three factors have a collective contribution in shaping firm value. From the results of this study, it can be concluded that profitability is the main factor that plays a role in increasing firm value, while liquidity and leverage require further attention in a more specific context.

In an era of increasingly intense business competition, an organization's success heavily depends on the quality of individual performance within it. Achieving optimal performance becomes key in realizing organizational goals. In the golf industry, the role of service staff, particularly caddies, is vital as the frontline service that directly interacts with customers. This ongoing research aims to analyze the influence of performance management systems on employee performance of golf caddies at Senayan golf Club. Using a quantitative approach, this research involved 167 respondents and employed multiple regression analysis. The research results show that goal setting, performance feedback, performance assessment, and rewards have a significant positive effect on employee performance, while training has a positive but low significant effect. Meanwhile, the simultaneous influence of independent variables positively affects employee performance. The implications of this research demonstrate the importance of developing a comprehensive performance management system focusing on goal setting, feedback, performance assessment, training, and effective reward systems