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Rahman

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

The performance of health workers is an important element in ensuring the quality of primary health services. In addition to technical and structural factors, psychological aspects such as job meaningfulness and work engagement are increasingly recognized as playing a role in improving performance. Health workers who interpret their work as something of value tend to show higher work attachment, which ultimately has an impact on performance. This study aims to analyze the effect of job meaningfulness on the performance of health workers through work engagement at the Mokoau Health Center, Kendari City. This study used a quantitative approach with a cross-sectional design. All health workers at the Mokoau Health Center as many as 70 people were involved as respondents through the total sampling technique. Data were collected using a structured questionnaire and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method using SmartPLS version 4.0. The results of the analysis showed that job meaningfulness had a positive and significant effect on work engagement (β = 0.563; p < 0.05). Furthermore, work engagement had a positive and significant effect on the performance of health workers (β = 0.638; p < 0.05). The indirect influence test proved that work engagement significantly mediated the influence between job meaningfulness and performance (β = 0.360; p < 0.05). Job meaningfulness improves the performance of health workers through strengthening work engagement. Therefore, the HR management strategy at the Health Center needs to be directed at strengthening the meaning of work and work attachment to improve performance in a sustainable manner.

Adhelia Putri Zainuri; Sari Andayani

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

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.

Umamul Muslikhin; Syafitri Aulia Wulandari; Riski Hidayatul Lael

Jurnal Inovasi Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

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.

Pratama, Dimas Adi; Santi, Indyah Hartami; Febrinita, Filda; Pratama, Dimas Adi; Santi, Indyah Hartami +1 more

JUISI : Jurnal Ilmiah Sistem Informasi 2026 LPPM Universitas Sains dan Teknologi Komputer

The limited availability of integrated digital tourism information in Blitar Raya has made it challenging for visitors to plan their travel routes efficiently. This research aims to develop an Android-based Geographic Information System (GIS) that integrates the Google Maps API with the Bellman-Ford algorithm to optimize the shortest travel routes among tourism destinations. The system was developed using the Rapid Application Development (RAD) methodology, emphasizing user involvement through iterative prototyping and feedback. Primary data were collected from field observations, semi-structured interviews with tourists and local administrators, and beta testing involving 52 respondents, while secondary data were obtained from the Blitar Tourism Board and BPS statistical databases. The implementation integrates the Google Distance Matrix API to construct a weighted graph, which is processed by the Bellman-Ford algorithm, demonstrating higher route stability and accuracy than the Dijkstra and Haversine approaches in small-to-medium graph structures. The system achieved an 84.46% user acceptance rate, categorized as “Excellent” according to the ISO/IEC 25010 usability standard. Empirical findings show that the average response time of 1.5–2.5 seconds indicates high computational efficiency for real-time map rendering. This study contributes theoretically by presenting an algorithmic integration framework for mobile GIS applications and practically by offering a functional digital tourism platform to enhance local tourism management. The findings also suggest that combining RAD with algorithmic optimization can effectively bridge the gap between user experience and computational performance in tourism-based GIS systems.

Endayani, Fatmasari; Dian, Ernita; Saman, Saman

International Journal of Management and Digital Sciences 2026 International Forum of Researchers and Lecturers

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in Indonesia's economy but face significant challenges in maintaining consistent and sustainable performance amidst changing market dynamics. This study aims to explore how self-efficacy and entrepreneurial motivation influence MSME performance in Malang City using an exploratory phenomenological qualitative approach. Twelve informants with at least two years of business experience and active operations were selected through purposive sampling. Data were collected through semi-structured interviews, analyzed using an inductive approach, and processed until data saturation was reached. The study found that MSME actors' self-efficacy is shaped by accumulated real experiences, including both successes and failures, which contribute to meaningful learning. Entrepreneurial motivation rooted in personal values was found to be stronger and more enduring than extrinsic motivation. The study identified a cyclical interaction between self-efficacy and motivation, reinforcing each other in fostering adaptive entrepreneurial behavior. Additionally, external factors such as family support, entrepreneurial communities, and government programs play a significant role in sustaining these psychological factors. This research contributes to entrepreneurship literature and offers practical recommendations for stakeholders to design more holistic MSME empowerment programs with tangible impact.

Ayunda Fitria Ramadhani; Julianes Rani Agustina

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Lembaga Pengembangan Kinerja Dosen

The implementation of a reward and punishment system is considered capable of improving employee work discipline. Rewards are given to encourage employee morale, while punishments are given as a reminder of the consequences of misconduct. This study aims to describe the implementation of the reward and punishment system in the Civil Service. Through a qualitative approach with in-depth observation, structured interviews with employees, and documentation studies. The results of the study found that the implementation of the reward and punishment system has been carried out well, with rewards given based on the level of discipline and performance of employees, while punishments are given based on the type of violation committed. The rewards given include Additional Employee Income, the Satyalancana Karya Satya award, exemplary employee awards, internship certificates, and retirement awards. Meanwhile, the punishments given include verbal warnings, written warnings, deductions from Additional Employee Income, and severe sanctions for employees with serious violations.  

Andi Rahmat Nizar Hidayat; Tri Cahyo Nugroho

Jurnal Media Administrasi 2026 Universitas 17 Agustus 1945 Semarang, Indonesia

This study aims to analyze how human development governance is implemented by the Government of South Sulawesi Province in reducing regional disparities, identify institutional factors influencing implementation quality, and examine its implications for human development outcomes. The study employs a qualitative approach using a case study design. Data were collected through interviews with key informants from the Regional Development Planning Agency (Bappeda) and relevant Regional Apparatus Organizations, analysis of regional planning documents such as RPJMD and RKPD, and statistical data from the Central Bureau of Statistics related to the Human Development Index (HDI), poverty, and employment. Data were analyzed thematically using triangulation to ensure validity of findings. The results show that the Human Development Index has been positioned as a key performance indicator in regional development planning documents and prioritized in education and health sector policies. Although overall HDI achievement in South Sulawesi is categorized as high, significant disparities remain across regencies and municipalities, particularly in education and standard of living. A poverty rate of 8.06 percent and the increasing trend of the Gini Ratio indicate that distribution of welfare has not been fully equitable. Furthermore, the dominance of the informal sector in the employment structure reflects challenges related to job quality, income stability, and limited social protection coverage. These findings suggest that the main challenge of human development in South Sulawesi lies not only in improving aggregate indicators but also in strengthening bureaucratic capacity, cross-sectoral coordination, and policy implementation consistency to ensure more inclusive and equitable development across regions.

Sri Yuliyanti Mozin; Alisa Tutulango; Siti Vahizrah Carlos; Faja Diasti Paputungan; Fathiya H

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Public service quality has emerged as a crucial metric for assessing how well the government functions and the efficiency of its administration. Recently, rising expectations from the public have led gov-ernments to offer services that are open, responsible, effective, and attuned to citizens' needs. Alongside administrative changes and the evolution of governance models focused on efficiency and citizen satisfaction, the appetite for high-quality public services has surged. Nonetheless, numerous public entities continue to struggle with providing reliable and top-notch services due to a lack of defined service norms and systems for measuring performance. The purpose of this research is to investigate ways to enhance public service quality by establishing robust service standards and quantifiable performance metrics. The study employs a qualitative descriptive methodology, drawing on a review of relevant lit-erature from the past seven years. Multiple academic sources were analyzed to uncover essential ideas, frameworks, and empirical evidence concerning public service management, the enhancement of service quality, and the assessment of performance in governmental organizations. The results show that adopting well-defined service standards, along with measurable performance metrics, can greatly en-hance service effectiveness, accountability, and overall public satisfaction. Additionally, merging prin-ciples of service excellence with quantifiable indicators promotes transparency, boosts organizational performance, and fosters ongoing improvements in service delivery. The research concludes that to enhance public service quality, a structured framework for service standards, ongoing performance assessments, and a firm organizational dedication to innovation and service enhancement are necessary.

Fadila Fitrianisa; Noneng Marthiawati; Kevin Kurniawansyah; Arniwita Arniwita

International Journal of Engineering and Applied Science 2026 International Forum of Researchers and Lecturers

This study analyzes the governance performance of information systems at the Career Center of Universitas Muhammadiyah Jambi using the COBIT 2019 framework. The primary objective is to evaluate the maturity level of IT governance and provide recommendations to enhance the efficiency and effectiveness of information systems in supporting the institution’s strategic objectives. Data were collected through interviews, observations, and questionnaires involving system users and decision-makers within the Career Center. The findings indicate that several areas require greater attention, particularly Managed IT Changes, Managed Risk, and Managed Operations. These domains are considered critical in improving the management and reliability of the existing information systems. The study also identifies several challenges affecting system performance, including limited system integration, insufficient human resources, and the use of outdated technology. Based on these findings, the research recommends strengthening the organizational structure, improving the competence of human resources, and optimizing IT processes in accordance with COBIT 2019 standards. Implementing these improvements is expected to increase IT governance maturity, enhance service quality for students and alumni, and better support the university’s strategic development goals.

A.M. Fadli Mappisabbi; A. Noerhayati Amirullah; Nurasia Natsir

International Journal of Management and Digital Sciences 2026 International Forum of Researchers and Lecturers

Good governance has become a crucial framework for improving public sector effectiveness, accountability, and responsiveness to citizens’ needs. In Indonesia, decentralization policies since 1999 have devolved significant authority and resources to local governments, creating both opportunities and challenges in implementing good governance principles. This study examines administrative reform efforts in Indonesian local governments, focusing on progress, challenges, and key success factors. Using a multiple case study design, the research analyzed reform initiatives in six district/city governments with diverse contexts. Data were collected through document analysis, semi-structured interviews with government officials, civil society representatives, and citizens, as well as direct observation of administrative processes conducted between March and November 2024. The study assessed six core principles of good governance: participation, transparency, accountability, effectiveness and efficiency, equity and inclusiveness, and rule of law. The findings reveal variations in implementation across regions, with high-performing governments demonstrating strong leadership commitment, systematic planning, active citizen engagement, and effective monitoring mechanisms. However, challenges persist, including limited capacity, bureaucratic resistance, weak accountability enforcement, and low public participation. Key success factors include visionary leadership, capacity development, strategic partnerships, and institutional strengthening. Policy recommendations emphasize enhancing local capacity, accountability systems, citizen participation, and performance evaluation. Good governance has become a crucial framework for improving public sector effectiveness, accountability, and responsiveness to citizens’ needs. In Indonesia, decentralization policies since 1999 have devolved significant authority and resources to local governments, creating both opportunities and challenges in implementing good governance principles. This study examines administrative reform efforts in Indonesian local governments, focusing on progress, challenges, and key success factors. Using a multiple case study design, the research analyzed reform initiatives in six district/city governments with diverse contexts. Data were collected through document analysis, semi-structured interviews with government officials, civil society representatives, and citizens, as well as direct observation of administrative processes conducted between March and November 2024. The study assessed six core principles of good governance: participation, transparency, accountability, effectiveness and efficiency, equity and inclusiveness, and rule of law. The findings reveal variations in implementation across regions, with high-performing governments demonstrating strong leadership commitment, systematic planning, active citizen engagement, and effective monitoring mechanisms. However, challenges persist, including limited capacity, bureaucratic resistance, weak accountability enforcement, and low public participation. Key success factors include visionary leadership, capacity development, strategic partnerships, and institutional strengthening. Policy recommendations emphasize enhancing local capacity, accountability systems, citizen participation, and performance evaluation.

Muhammad Natsir Mallawi; Nurasia Natsir

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

Leadership constitutes a critical determinant of organizational efficiency, yet the relationship between leadership styles and administrative effectiveness remains incompletely understood, particularly across different institutional contexts. This comparative study examines how transformational, transactional, and laissez-faire leadership styles influence administrative efficiency in public and private sector institutions in Indonesia. Using a mixed-methods approach, quantitative data were collected from 428 employees across 28 public institutions and 24 private organizations through validated survey instruments; qualitative data were gathered through 36 semi-structured interviews with organizational leaders and managers. Results reveal significant positive relationships between transformational leadership and administrative efficiency in both sectors (β = 0.54, p < 0.001 for public; β = 0.48, p < 0.001 for private), with transactional leadership showing moderate positive effects (β = 0.32 public; β = 0.38 private) and laissez-faire leadership demonstrating negative relationships (β = −0.28 public; β = −0.24 private). Leadership styles collectively explain 52% of efficiency variance. Mediation analysis reveals that organizational culture (28%), employee engagement (35%), and trust in leadership (22%) partially mediate transformational leadership's effects, together accounting for 62% of total indirect effects. Sector differences emerged qualitatively: transformational leadership leverages public service motivation in public institutions, while transactional leadership's performance accountability resonates more strongly in private organizations. The study contributes theoretical understanding of leadership effectiveness across institutional contexts and provides practical guidance for developing contextually appropriate leadership development programs.

J, Anusree K; Patel, Narottam Das; D, Saravanan; Patel, Adarsh

Journal of Computing Theories and Applications 2026 Universitas Dian Nuswantoro

The increasing sophistication of malware has rendered traditional signature-based detection methods insufficient, necessitating behavior-driven and adaptive analytical frameworks. This study presents a sequential deep learning framework that models system-level API call sequences as structured linguistic representations for behavioral malware detection. Unlike conventional comparative studies, this work systematically evaluates recurrent and attention-based architectures under controlled experimental conditions, with a particular focus on generalization performance and overfitting mitigation. Two neural architectures, a Long Short-Term Memory (LSTM) network and a Transformer-based attention model, are trained on publicly available API call sequence data for binary classification of malicious and benign executables. Beyond standard accuracy metrics, the study further examines model stability, convergence behavior, and the impact of long-range dependency modeling on detection robustness. Experimental results demonstrate that the Transformer architecture achieves superior performance, attaining 95.54% classification accuracy and consistent improvements in precision, recall, and F1-score, indicating a stronger ability to capture complex behavioral dependencies. These findings highlight the effectiveness of attention mechanisms in behavioral malware modeling and provide empirical evidence that NLP-inspired architectures offer a robust and scalable approach for real-world cybersecurity applications.

Veby Agustina; Gebi Rissing Lallo

Jurnal Budi Pekerti Agama Kristen dan Katolik 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study examines the effectiveness of classical guidance services in reducing gadget addiction among twelfth-grade students. Gadget addiction has become a growing concern in modern educational settings, as excessive use of digital devices often interferes with students’ academic performance, social interactions, and emotional stability. The research applies a quantitative methodology with a quasi-experimental approach, specifically utilizing a one-group pretest-posttest design. Participants were selected through purposive sampling based on indications of high gadget dependency. The intervention was conducted through structured classical guidance sessions focusing on awareness building, self-control improvement, and practical time management skills. Data were collected using a validated gadget addiction scale administered before and after the intervention, then analyzed using parametric statistics to determine the significance of the results. The findings indicate a significant decrease in gadget addiction levels following the implementation of the classical guidance program. This result highlights the importance of preventive and developmental counseling services in schools. The study implies that classical guidance can serve as an effective strategy to help students regulate their digital behavior and foster healthier lifestyle patterns in the digital era.

Maria Mala Rade; Yulius Nahak Tetik; Mitra Permata Ayu

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study aims to design and develop a web-based waste collection scheduling system using PHP and MySQL at the Environmental Agency of West Sumba Regency. The main problem faced is that the scheduling process is still carried out manually, resulting in inefficiency, susceptibility to errors, and difficulties in monitoring and reporting. The system development method used is the Waterfall model, which includes requirement analysis, system design, implementation, testing, and maintenance stages. The developed system provides features for managing data on personnel, regions, vehicles, and structured waste collection scheduling. In addition, the system is equipped with notification features, schedule monitoring, and performance reporting that can be accessed by management. The results of this study indicate that the system improves effectiveness and efficiency in scheduling processes and facilitates supervision of waste collection activities. Therefore, the implementation of this system is expected to optimize and organize waste management in West Sumba Regency.

Yut Indah Sitohang; Suratni Ginting; Lilis Lilis

Logistics and Supply Chain Insights 2026 Indonesian Maritime Researchers and Lecturers

Ship berthing and departure planning is one of the crucial aspects in supporting the operational effectiveness of shipping companies. This study aims to analyze the important role of planners in ship berthing and departure activities in supporting marketing activities at PT. Nusantara Pasifik Sentosa Belawan. The method used in this research is a descriptive qualitative approach through observation and documentation study. The findings indicate that well-planned and coordinated ship berthing and departure activities provide a significant contribution to customer satisfaction, delivery punctuality, and the company’s image in the eyes of business partners. Effective planning also helps the company maintain service reliability and improve operational efficiency in port activities. However, several obstacles were identified, including lack of coordination between departments, limited information flow, and schedule disruptions caused by external factors such as weather conditions and port congestion. These challenges can affect the smoothness of operational activities and indirectly influence the company’s marketing performance. Therefore, strategies are required to improve human resource competencies, enhance digital communication systems, and strengthen cross-sector collaboration. With a well-structured planning system, PT.Nusantara Pasifik Sentosa is expected to improve its service quality and increase its competitiveness in the national shipping industry.

Genofasius Aril Bobo; Yulius Nahak Tetik; Paulus Mikku Ate

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Information technology advancements have sparked a digital revolution in village government operations, especially in tracking and assessing village officials' performance. Performance evaluation is still done by hand in many village government organizations, which frequently causes reporting delays, ineffective data processing, and a lack of transparency in the evaluation process. In order to facilitate a more efficient and organized monitoring and performance evaluation process, an information system therefore required. In order to support the management village apparatus data, performance assessment procedures, and integrated reporting, this study intends design and develop a web-based monitoring system for assessing the performance village officials. To represent the system processes in an organized way, the system design is modeled using the Unified Modeling Language (UML), which includes use case diagrams, activity diagrams, and sequence diagrams. To make sure that every system function performs in accordance with user requirements, system testing is carried out using the Black Box Testing method. The findings demonstrate the system's ability handle village apparatus data, carry out automated performance evaluation procedures, compute final scores using assessment indicators, and produce precise performance reports. It is anticipated that the system's implementation will enhance the village officials' performance monitoring procedure's efficacy, efficiency, transparency, and structure.

Febriami Lende; Yulius Nahak Tetik; Karolus Wulla Rato

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Wewewa Timur District is an administrative area in Southwest Sumba Regency that has great potential to improve the quality of public services. However, in practice, services at the sub-district level are still faced with various obstacles, such as slow administrative processes, manual data recording, and lack of coordination between service departments. This makes it difficult for government officials to cause problems and has a direct impact on public satisfaction as service recipients. As a solution, the development of a Web-Based Integrated Service Information System is the right step to address community needs and support government performance in Wewewa Timur District. Through this system, the public can access various services on a single digital platform without having to come directly to the sub-district office, and helps officials in accelerating administrative processes. This study uses a software engineering approach to design and implement a Web-Based Integrated Service Information System in Wewewa Timur District. The method used is the Waterfall method, which is a classic method in software engineering with sequential and systematic stages, from needs analysis to system maintenance. Test results using the black box method showed that the software could identify malfunctioning functions, interface errors, data structure errors, and access to external databases, while also producing expected output. Therefore, this system is considered effective in improving the quality of public services in Wewewa Timur District.

Ulul Imi; Eko Wahyu Santoso; Abdur Rohman Wakhid; Gading Wilda Aniriani; Fajar Dwi Kurniawan +1 more

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to improve the effectiveness of clean water distribution management through the implementation of a Water Level Control (WLC) system as an automatic control for water pumps and three-phase motors at a regional drinking water supply company in Lamongan. The methods employed include field observation, problem identification, system design and implementation, as well as periodic evaluation of system performance. The activity focuses on the water treatment unit by conducting control and monitoring of operational parameters such as frequency (Hz), pump pressure, and flow stability to ensure optimal water distribution according to consumer needs. The results indicate that the implementation of the WLC system enhances operational efficiency, minimizes human error, and supports more structured and sustainable equipment maintenance. In addition, this activity contributes to improving the knowledge and technical skills of personnel in operating, monitoring, and maintaining automated control systems. In managing automation-based technology in a professional and independent manner, human resource capacity is strengthened, while the quality of clean water services is also improved through this community service program.

Yesi Angraini; Liza Alvia

Jurnal Kendali Akuntansi 2026 International Forum of Researchers and Lecturers

The implementation of PSAK 73, which adopted IFRS 16, brought fundamental changes to lease financial reporting, triggering various challenges for financial performance and corporate policy. The primary issue examined in this literature was the impact of lease capitalization on financial ratios, dividend policy, and potential earnings management. The overall objective of this study was to evaluate the differences in financial performance before and after the implementation of the new standard, as well as to identify the determinants of dividend policy across various sectors. The dominant method employed was a quantitative approach using comparative analysis and panel data regression on companies listed on the Indonesia Stock Exchange. Key findings indicated that the implementation of PSAK 73 significantly increased total assets and liabilities (leverage), yet tended to decrease profitability ratios such as Return on Assets (ROA) and Return on Equity (ROE). Furthermore, dividend policy was found to be significantly influenced by profitability and the new capital structure resulting from lease capitalization  

Maharani, Deya Agustin Putri; Budianto, Risky

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to analyze the effect of capital structure on the financial performance of banking companies listed on the Indonesia Stock Exchange for the period 2021–2024, with rights issues as a moderating variable. Capital structure is measured using the Debt to Asset Ratio (DAR), while financial performance is proxied by Return On Assets (ROA). This study uses a quantitative approach with secondary data in the form of annual financial reports of banking companies. The sampling technique used purposive sampling, resulting in 128 research observations. The analysis methods used were multiple linear regression and Moderated Regression Analysis (MRA) with the help of SPSS. The results show that capital structure has a significant effect on financial performance. Rights issues also have a significant effect on financial performance. However, the moderation test results show that rights issues are unable to moderate the effect of capital structure on financial performance. These findings indicate that high leverage tends to reduce the profitability of banking companies, while the implementation of rights issues plays a greater role in strengthening capital than as a mechanism capable of strengthening the relationship between capital structure and financial performance.