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This study aims to examine the effect of employee competence, behavioral control, and trust on employee performance at the Bojonegoro District Health Office with Organizational Citizenship Behavior (OCB) as an intervening variable. The background of this study is related to the importance of employee performance in achieving public service organizational goals, particularly in the health sector. This study uses an explanatory quantitative method with a Partial Least Squares Structural Equation Modeling (PLS-SEM) approach. The research sample consisted of 100 employees at the Bojonegoro District Health Office. The results of the analysis show that the influence of employee competence on employee performance is not significant, but employee competence has a significant influence on OCB. Behavioral control has a significant effect on employee performance, but its effect on OCB is not significant. Trust has a significant effect on OCB, but its direct effect on employee performance does not. OCB is proven to have a significant effect on employee performance. Therefore, OCB plays an important role as a mediator in improving employee performance. This study provides a theoretical contribution by clarifying the relationship between variables in the context of public service-based government organizations. In practical terms, the results of this study are expected to form the basis for recommendations to improve the quality of human resources and develop managerial strategies at the Bojonegoro District Health Office in order to support the effectiveness and efficiency of public services.

Each country has different holiday policies, but the number of holidays in Indonesia is quite large, which impacts uncertainty for investors when buying or selling shares. These events can cause market anomalies or irregular market conditions and produce abnormal returns at certain times, known as the holiday effect. This study uses a quantitative descriptive method with an event study approach, data collection is carried out using documentation and literature methods. The data used are secondary data in the form of the Jakarta Composite Index (JCI), the LQ45 Index, and the Jakarta Islamic Index (JII) from the official website of the Indonesia Stock Exchange (IDX). Exchange rate data is taken from the official website of Bank Indonesia. The population of this study is every company listed on the IDX, while the data used are JCI, LQ45, and JII data 6 days before and 6 days after the Eid al-Fitr holiday and regular trading days from 2011-2025. The results of the study show that there is no significant difference in the JCI, LQ45 Index, or JII before and after the Eid al-Fitr holiday, so there is no holiday effect. These results indicate that all three indices reflect a market that tends to be efficient and stable in responding to seasonal events. Furthermore, the Rupiah exchange rate had a negative but significant effect on the Jakarta Composite Index (JCI). The Rupiah exchange rate had a negative but insignificant effect on the JII before and after the Eid al-Fitr holiday. The Rupiah exchange rate had a positive but insignificant effect on the LQ45 Index before and after the Eid al-Fitr holiday.

This study was conducted to analyze the implementation of financial management and accounting practices at a Coffee Shop in South Jakarta operating within the MSME sector, with a focus on the importance of structured financial management and the application of standardized accounting as a fundamental element in supporting business sustainability. The research employed a qualitative descriptive method through interviews, direct observations, and document review. The findings indicate that the Coffee Shop has applied a cash-based recording system and utilizes a simple point of sales (POS) application to monitor cash flow and sales transactions. However, the recording of fixed assets, depreciation calculations, and the recognition of liabilities have not fully complied with the guidelines of FAS MSMEs, resulting in financial information that remains limited, lacks transparency, and does not provide a comprehensive overview of the business’s financial condition. Therefore, this study highlights the need to improve human resource capabilities in accounting and to implement simple yet credible accounting software to support more accurate, efficient, and accountable financial reporting. With more professional financial management, business owners will be better equipped to make strategic decisions, strengthen stakeholder trust, and enhance the competitiveness and long-term sustainability of the Coffee Shop.

This study aims to analyze the impact of government expenditure development and government budgeting on the social assistance recipients affected by floods. The research approach uses a quantitative method with a total of 50 respondents selected through sampling techniques. Data processing was conducted using SPSS software with various statistical tests, including validity test, reliability test, multiple linear regression, t-test, and F-test. The results show that the development of government expenditure has a significant impact on the condition of the social assistance recipients. Additionally, government budgeting also has a significant impact on the effectiveness of social assistance distribution after the disaster. Simultaneously, both variables have a strong influence on the social assistance recipients, as reflected by the significant F-test value and the coefficient of determination (R Square) of 0.518. This means that 51.8% of the variation in the condition of social assistance recipients can be explained by the development of government expenditure and government budgeting. These findings highlight the importance of appropriate expenditure and budgeting policies to enhance the effectiveness of social assistance distribution, especially in disaster situations.

Internal control is a crucial aspect for SMEs in maintaining the reliability of revenue recording and preventing the risk of misappropriation. This study aims to analyze the implementation of internal control in the revenue cycle at Exmo Tea Café and to evaluate its effectiveness through internal audit. The research uses a qualitative descriptive approach with data collection through interviews with management personnel directly involved in transactions and financial recording. The analysis is conducted using the COSO framework, which includes five main components: control environment, risk assessment, control activities, information and communication, and monitoring. The research results indicate that Exmo Tea Café has implemented several basic elements of internal control, such as recording transactions through a cashier application, daily cash reconciliation, and reporting to the owner. However, the effectiveness of these controls is still limited because the segregation of duties between receiving and recording is not optimal, risk assessment is reactive, documentation and report archiving are not systematic, and monitoring is conducted informally. In addition, there are no formal policies regarding operational standards (SOPs) or internal audit procedures that could serve as guidelines for continuous control implementation. These conditions have the potential to lead to risks of fraud, recording errors, and delays in financial reporting. Therefore, these findings underscore the need for a comprehensive enhancement of the internal control system, including strengthening the separation of duties, conducting preventive risk assessments, providing employee training related to financial governance, as well as implementing more formal monitoring and documentation. These improvements are expected to increase reporting accuracy, operational effectiveness, and minimize the potential for errors or fraud in the company's financial activities.  

This study aims to analyze the role of the Makmur Mandiri Savings and Loan Cooperative (KSP) in supporting the development of Micro, Small, and Medium Enterprises (MSMEs). KSP Makmur Mandiri serves as a microfinance institution providing financial access and business mentoring for MSME actors. The method used is qualitative descriptive with a Group Investigation approach, involving group discussions to gain deeper insights from relevant literature sources such as journals and books. The theoretical review supports understanding the cooperative’s role in improving member welfare and the obstacles faced in managing and developing MSMEs. The findings show that KSP Makmur Mandiri has succeeded in providing continuous capital and support, helping MSMEs to survive and grow despite economic challenges, especially after the pandemic. However, the cooperative faces various internal and external obstacles that require strategic collaboration for sustainable development. The implication of this study is to encourage enhanced managerial capacity of cooperatives and the need for stronger government policy support to optimize the cooperative’s role as a strategic partner for MSMEs.

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.

This study investigates the impact of board characteristics on the financial performance of non-financial companies listed in the JII70 index in Indonesia. Motivated by the ongoing debate on the effectiveness of corporate governance mechanisms in enhancing firm outcomes, particularly within Sharia-compliant markets, this study focuses on three key board attributes: board size, board independence, and female representation on the board. Using a quantitative causal approach and panel data from 25 companies over the period 2020–2023, the study employs a fixed effect model to evaluate the relationship between board structure and financial performance measured by Return on Assets (ROA). The results show that board size has a positive and significant effect on firm performance, indicating that larger boards may enhance oversight capacity and provide broader resources beneficial to strategic decision-making. Conversely, board independence and board female representation do not exhibit significant effects on financial performance, suggesting that their roles may be more symbolic or constrained by institutional and contextual factors in the sampled companies. These findings highlight the importance of understanding corporate governance not merely in structural terms, but in relation to functional effectiveness and contextual maturity. The study offers implications for regulators, companies, and governance reform initiatives, particularly regarding strengthening substantive roles of independent and female commissioners in improving firm performance within Sharia-compliant markets.

This study aims to comprehensively examine the implementation and mechanisms for results in Al-Mudharabah financing at Bank Muamalat Rangkasbitung, while also assessing the level of compliance of its implementation with sharia principles. This study applies a qualitative descriptive method with a field study approach involving direct observation, interviews, and review of documents related to Mudharabah financing procedures. The research findings show that Bank Muamalat Rangkasbitung implements a profit-sharing system based on the principles of justice (al-'adl) and trustworthiness (al-amanah). The profit-sharing scheme is carried out proportionally according to the ratio agreed upon in the initial contract, so that both parties have clarity regarding rights and responsibilities. The implementation of this system not only ensures the avoidance of usury but also strengthens the partnership between the bank and customers through practices of transparency, information disclosure, and a shared commitment to business management. Overall, these findings show that the implementation of Al-Mudharabah financing at Bank Muamalat Rangkasbitung has been running in line with several sharia values ​​and even supports the realization of fair, ethical, and sustainability-oriented Islamic economic practices. Thus, Mudharabah financing at the branch can be an example of the effective implementation of sharia contracts and is able to encourage the development of the sharia financial sector at the local level.

The dynamics of student organization structure have significant implications for talent retention and student career development. This study aims to comparatively analyze the influence of centralization and decentralization structures in the Information Technology Study Program Student Association on the effectiveness of talent retention strategies and career development capacity. The research method uses a quantitative approach with a comparative design involving 120 respondents selected through purposive sampling technique with criteria of at least one period of organizational experience. Data collection instruments use structured Likert scale questionnaires that have been tested for validity and reliability with Cronbach's Alpha values above 0.80. Data analysis uses Structural Equation Modeling and independent sample t-test to compare both structural models. The results show that the decentralization structure has a strong significant effect on talent retention with a path coefficient of 0.628 compared to centralization of 0.312. Comparative analysis identifies substantial differentiation in all dimensions of career development with the decentralization structure consistently outperforming centralization, especially in the aspect of decision-making autonomy. The findings confirm that the distribution of authority in decentralization creates a learning ecosystem that facilitates diversification of leadership experiences and strengthens students' organizational commitment through participatory empowerment mechanisms.

Baitul Maal wat Tamwil (BMT) is an Islamic microfinance institution that plays an essential role in expanding financial access for low-income communities and supporting sustainable economic development. This article aims to analyze the role of BMT as an inclusive monetary instrument within the framework of the Sustainable Development Goals (SDGs). The study employs a library research approach with descriptive-analytical methods based on secondary data from books, academic journals, research reports, and official documents. The findings show that BMT significantly contributes to financial inclusion through real-sector-based Islamic financing, especially for micro-enterprises and low-income households. Moreover, BMT’s social function—realized through the management of zakat, infaq, and sadaqah—strengthens income redistribution, poverty alleviation, and community welfare. BMT supports several SDG targets, particularly in reducing poverty, creating decent employment, developing MSMEs, and minimizing socioeconomic inequality. However, the optimization of BMT’s role still faces challenges such as limited capital, governance constraints, digital transformation, and institutional strengthening. Therefore, synergy between BMT, the government, regulators, and the community is needed to enhance BMT’s contribution as an inclusive, sustainable, and Sharia-compliant economic development agent.

This study aims to analyze the marketing strategies of Islamic bank products based on sharia values implemented in Mojoarno Village (Ikhsanudin et al. 2024). The background of this research is the increasing development of Islamic banking in Indonesia which is not always followed by sucient understanding of sharia nancial products at the rural level (Qothrunnada et al. 2023). This condition requires Islamic banks to design marketing strategies that are not only focused on product promotion, but also on education, empowerment, and strengthening public trust (Damayanti 2023). This research uses a qualitative case study approach on an Islamic bank that actively conducts marketing activities around Mojoarno Village (Yin 2018). Data were collected through in-depth interviews with bank marketing sta , religious leaders, and customers, participatory observation in socialization and religious activities, as well as documentation of promotional materials and internal reports (Miles and Huberman 2014). The data were analyzed through data reduction, data display, and conclusion drawing with source and technique triangulation to ensure validity. The ndings show that marketing strategies integrated with sharia values—such as justice, transparency, and avoidance of riba, gharar, and maysir—combined with religious and cultural approaches through mosques and majelis taklim can increase public literacy and interest in Islamic bank products (Rahman, Aji, and Sopingi 2023). However, several challenges still remain, including low initial nancial literacy, strong informal nancial practices, and limited marketing resources in rural areas (Syifa, Nasution, and Inayah 2024). The implications of this research emphasize the importance of synergy between Islamic banks, religious leaders, and local communities to develop sustainable sharia-based marketing models in rural contexts.

The integration of Artificial Intelligence (AI) into Human Resource Management (HRM) is accelerating and reshaping how organizations attract, develop, manage, and retain talent. Despite abundant case examples and growing practitioner interest, academic findings remain fragmented regarding the antecedents (drivers), impediments (barriers), and organizational effects (outcomes) of AI-based HR transformation. This paper presents a PRISMA-guided systematic literature review of 112 peer-reviewed articles (2015–2025) to synthesize empirical and conceptual evidence on AI in HRM. Results identify three primary drivers: technological capability, strategic alignment, and a data-driven culture; three critical barriers: ethical concerns (bias, privacy, and transparency), skill and capability gaps, and resistance to change; and three outcome clusters: operational efficiency, enhanced employee experience, and elevated strategic HR contribution. We propose a socio-technical conceptual framework that models drivers moderated by barriers to outcomes, and we advance a research agenda focused on ethical governance, human–AI collaboration, capability measurement, and longitudinal evaluation. The review contributes to theory by integrating socio-technical and dynamic capability  perspectives and provides actionable guidance for HR leaders on responsible AI adoption.

Political participation is an important aspect in a democratic state structure, as well as a characteristic feature of political modernization. Political participation influences the legitimacy of society regarding the running of a government. One way of implementing political participation is through General Elections (Pemilu). The aim of this research is to determine the influence of presidential candidate debate broadcasts on multi-platform broadcast media on the political participation of FISIP UMJ student class of 2020. This research has an independent variable, namely presidential candidate debate broadcasts with the dimensions of frequency, attention and duration, and has a dependent variable, namely providing voting rights in elections, lobbying with officials, becoming a member of a political party. This research method uses a survey method by distributing questionnaires online to respondents via Google Form which aims to collect data from a sample of 2020 FISIP UMJ students who actively watch presidential candidate debates and know about political participation, with a total of 66 respondents selected. The data collection tool uses a questionnaire using a Likert Scale. The results of this research show that the presidential debate broadcast has an influence on political participation, which has a value of 0.736 or 73.6%, which means that the presidential debate broadcast influences political participation by 73.6% and the rest is influenced by other factors.

This study aims to determine the effectiveness of the Jakarta Smart Card Plus (KJP Plus) Program at the Junior High School (SMP) level in South Jakarta in 2024. The program is an initiative by the Provincial Government of DKI Jakarta to ensure access to education for underprivileged families. This research employs Sutrisno’s (2007) program effectiveness theory, which includes five key indicators: program understanding, target accuracy, timeliness, goal achievement, and real change. The research method used is a descriptive qualitative approach, with data collection techniques including interviews, observations, and documentation involving informants from the South Jakarta Region I Education Sub-Department, school principals, students, and parents of KJP Plus beneficiaries. The results of the study indicate: (1) Understanding of the program is still uneven, particularly among parents who lack knowledge about the mechanism and use of KJP Plus; (2) Target accuracy is not optimal, as some recipients are economically capable, such as those who own cars or fall into higher welfare deciles; (3) The timeliness of fund distribution is generally good, although there are still some administrative delays; (4) Goal achievement is evident through reduced school dropout rates and increased educational participation, but not evenly across all areas; and (5) Real change is felt by most beneficiaries through easier access to education and provision of school supplies, although misuse of funds for non-educational purposes is still present. Overall, the effectiveness of the KJP Plus program at the SMP level in South Jakarta is deemed suboptimal, highlighting the need for improved data accuracy, stricter fund usage monitoring, and broader program socialization.

The issue of street vendors (PKL) in Sidoarjo Regency, particularly in the Gading Fajar area, has become a significant concern as it relates to public order, the use of public space, and the economic dynamics of small communities. To address these challenges, the Sidoarjo Regency Government enacted Regional Regulation Number 3 of 2016 as the legal basis for structuring and empowering PKL. This study examines how the regulation is implemented in practice and evaluates its effectiveness using a qualitative descriptive method through interviews, observations, and documentation, analyzed with Leo Agustino’s policy evaluation model, which assesses five key aspects: administrative resources, institutional coordination, infrastructure and technology, financial support, and regulatory adequacy. The findings show that the implementation of the regulation has not yet reached optimal performance, as limited socialization, insufficient personnel, weak coordination among agencies, inadequate supporting facilities, and low compliance with zoning rules hinder the achievement of policy objectives. These issues are reflected in the continued presence of PKL operating in non-designated areas despite clear regulatory provisions. Therefore, strengthening institutional capacity, improving facilities, enhancing enforcement consistency, and developing more operational technical guidelines are essential to ensure more effective and sustainable management and empowerment of street vendors in Sidoarjo Regency.

This research examines the strengthening of inter-agency collaboration through an integrated implementation model in the social rehabilitation program for people with physical disabilities at UPT Bina Daksa Pasuruan, East Java, Indonesia. The social rehabilitation program for persons with disabilities faces significant challenges in coordination, resource allocation, and service integration among multiple stakeholders, including government agencies, non-governmental organisations, and community groups. This study employs a qualitative case study design, using in-depth interviews, focus group discussions, and document analysis to collect data from program implementers, beneficiaries, and related stakeholders. The findings reveal that effective inter-agency collaboration requires five key elements: shared vision and goals, clear communication channels, adequate mechanisms for resource sharing, strong leadership commitment, and continuous monitoring and evaluation systems. The integrated implementation model developed in this study emphasises horizontal and vertical coordination, participatory planning, capacity building initiatives, and community empowerment strategies. The results demonstrate that strengthening inter-agency collaboration through this integrated model significantly improves program effectiveness, service quality, and beneficiary satisfaction. This research contributes to the theoretical understanding of collaborative governance in disability services and provides practical recommendations for policymakers and practitioners in developing countries

There is a mismatch between the policy of Contextual teaching and learning (CT&L) and learning in reading skills and the practice in the Indonesian higher education context. This is a case study that examines the beliefs of Indonesian higher education English lecturers about CT&L in English reading lessons. Context plays a pivotal role in English teaching, especially in reading, since it can connect teaching materials with students’ real-life context. The interviews revealed that teachers believe teaching English reading skills should be contextualized. However, these practices were not always easy because there were constraints in the form of decontextualized textbooks and uncontextualized teaching. The findings of this research would offer a recommendation for policy makers, English teachers in higher education context and future researchers interested in how to make English language learning in reading more contextual

This study is motivated by the high frequency and significant impacts of flooding in Indonesia, particularly the recurrent flooding of the Kali Lamong River in Gresik Regency, which causes substantial socio-economic losses each year. Although disaster management is normatively regulated by national policies, its effectiveness depends largely on collaborative governance among multiple actors. This study aims to analyze the practice of collaborative governance in flood mitigation in Gresik Regency using the model of Weber, Lovrich, and Gaffney (2005), which includes vertical, horizontal, and partnership dimensions, and to identify the key challenges that hinder its implementation. A descriptive qualitative approach was employed in flood-affected areas along the Kali Lamong River, involving BPBD, DPUTR, sub-district governments, village authorities, and local communities through interviews, observations, and document analysis. The findings reveal that collaboration has been established and functions relatively well, particularly in hierarchical coordination, division of roles among government agencies, strengthening of Destana, KENCANA, and SPAB programs, as well as CSR involvement and community participation all contributing to reduced flood duration. However, the implementation of collaborative governance remains constrained by slow land acquisition and infrastructure development, a predominantly reactive orientation, suboptimal early-warning systems between upstream and downstream areas, and uneven support from the private sector and academia. The study concludes that strengthening collaborative mechanisms and accelerating the resolution of structural barriers are essential to achieve more sustainable flood mitigation efforts in Gresik.

This article examines the limitation of transparency within the Indonesian House of Representatives (DPR) during the formulation of the Job Creation Act (Law No. 11 of 2020) and its implications for legislative performance and public participation. Transparency represents a fundamental requirement in a democratic legal system as it ensures accountability, public oversight, and the legitimacy of legal products. However, the legislative process of the Job Creation Act demonstrated significant procedural issues, including inconsistent draft versions, restricted access to essential documents, accelerated deliberation, and the marginalization of meaningful public participation. This study highlights how these limitations hinder the public’s constitutional rights, weaken legislative oversight, and create asymmetrical power relations that enable elite dominance in policymaking. The lack of transparency also led to procedural defects acknowledged by the Constitutional Court, reflecting a systemic decline in democratic legislative practices. Using a normative juridical method supported by legislative analysis and doctrinal studies, this paper argues that the absence of transparency not only reduces the quality of participation but also erodes the legitimacy and accountability of the DPR. The findings emphasize the urgent need for open access to legislative documents, inclusive public consultation, and strengthened accountability mechanisms to ensure democratic and lawful policy making.