Publication Search

This study analyzes the exemplary nature of Abraham within the framework of education theological management. Abraham, recognized as the father of faith, embodies values of leadership, wise decision-making, and strong interpersonal relationships with God and others. Utilizing a qualitative approach based on a literature review of various books and scholarly articles, this research aims to explore the managerial principles derived from Abraham’s life and their applicability in contemporary management contexts.

Executive polyclinic in the hospital provides premium health services for middle to upper-socioeconomic patients. However, the low utilization of executive polyclinic services is a concern for hospital management. This study uses the Theory of Planned Behavior framework to understand the factors that influence patient intention to visit the executive polyclinic. This study aims to analyze the effect of subjective norms and brand image on visiting intentions through attitudes toward visiting the Executive Polyclinic of dr. Sitanala Central General Hospital. The quantitative causal research method is to determine the relationship between variables based on previous hypotheses. Data were collected through questionnaires from 135 patients and visitors who had never visited the Executive Polyclinic of dr. Sitanala Central General Hospital was selected using Stratified Random Sampling. The analysis was carried out using SEM-PLS. The results showed that subjective norms and brand image influenced visiting attitudes and visiting intentions, and visiting attitudes influenced visiting intentions. In addition, attitudes mediate the influence of subjective norms on visiting intentions and brand image on visiting intentions. In a managerial context, this research can be a basis and reference for hospital management to improve communication and information systems, human resource (HR) management for medical personnel, patient experience management systems, and patient education systems.

This qualitative literature review examines the impact of tax policies on cryptocurrency exchange preferences within the context of evolving regulations. With the rapid growth of the cryptocurrency market, understanding the relationship between tax regulations and user behavior has become crucial. This study synthesizes findings from various research articles, highlighting how clear and transparent tax policies can influence user engagement and compliance in cryptocurrency trading. The review reveals that uncertainty regarding tax obligations often leads to user avoidance of cryptocurrency exchanges, while a better understanding of tax responsibilities correlates with more proactive investment management. Furthermore, the analysis indicates that cryptocurrency platforms demonstrating transparency in tax handling are preferred by users. The findings emphasize the necessity for governments to develop supportive tax frameworks and educational initiatives to facilitate healthy growth in the cryptocurrency sector. Overall, the research underscores the importance of regulatory clarity in fostering user trust and participation in cryptocurrency exchanges, ultimately contributing to a more robust and sustainable market.

Corruption in the public sector remains a major obstacle to regional development, threatening the effectiveness of financial management and public services. Gaps in financial supervision and management that are not transparent are the cause of fraud in the use of the budget. The agency theory states that corruption is caused by a conflict of interest between the community as the principal and the government as an agent, with the external auditor as a supervisor to prevent irregularities. The focus of this research is to find out the relationship between corruption in local governments and capital expenditure, local own revenue, audit opinions, and audit findings. This study uses quantitative methods and uses secondary data. The sample consistSed of 250 local governments (districts/cities/provinces) in Indonesia during 2020-2022. The analyst method uses SPSS 27 with multiple linear regression method. The test results showed that capital expenditure had no effect on corruption, local own revenue and audit findings had a positive effect on corruption, and audit opinions had nothing to do with corruption in local governments.

The purpose of this study was to determine the role of the madrasah principal in implementing TQM and to determine the strategy in maintaining a quality culture based on TQM at MTsN 5 West Aceh. This research method is descriptive qualitative. The collection techniques are observation, interviews, and documentation. The subjects of the study were the Madrasah Principal, Deputy Curriculum, Deputy Student Affairs, Treasurer, Teachers, Students, Head of Administration, and Library Manager totaling 16 people. The data analysis technique was the Miles and Huberman interactive analysis model. The results of the study obtained were: (1) the role of the madrasah principal in implementing TQM includes as an educator, as a manager, as an administrator, as a leader, and as an innovator. While the implementation of TQM that has been carried out by the madrasah principal includes: customer satisfaction, leadership, respect for everyone, and continuous improvement; (2) The Madrasah Principal's Strategy in Maintaining a Quality Culture Based on TQM includes increasing the competence of madrasah HR, creating good communication or relationships and cooperation between madrasah residents.

In “Harmony of Philosophy, Religion, and Ecology: Understanding the Message of Scripture as the Church's Mission in Protecting Nature according to Mark 16:15,” the importance of the relationship between religious doctrine, philosophical ideas, and environmental conservation initiatives is highlighted. Thus, Mark 16:15, which commands us to preach the Gospel to all creatures, could be interpreted as an appeal to protect God's creation, including the environment. In light of the current ecological catastrophe, philosophy offers an ethical framework that allows us to consider our obligations to nature. Meanwhile, religion—especially the teachings contained in the Holy Bible—emphasizes the spiritual call to care for creation. As an important institution in society, the Church's goals must include environmental management. The Church can inspire its members to apply ecological ideals to everyday life by upholding this duty. The Church can play a leading role in nature protection by taking concrete steps and educating the public about the value of ecology in a faith-filled life. Given the urgent need to overcome current environmental problems, harmony between philosophy, religion and ecology not only deepens

Financial management is a key aspect in achieving financial well-being of the community. However, the level of financial literacy in Indonesia is still low, requiring education and development of financial literacy to reduce ineffective financial decisions. The Financial Services Authority (OJK) and Universitas Gadjah Mada (UGM) are actively encouraging the improvement of financial literacy, with a focus on education, national campaigns, strengthening infrastructure, and developing affordable financial service products. Financial literacy, which includes knowledge, understanding, skills, and motivation in making financial decisions, has a positive impact on financial management behavior. Individuals with higher levels of financial literacy tend to make better financial decisions, avoid investment fraud, and understand the principles of financial planning. However, income also plays an important role as a moderator, influencing the relationship between financial literacy and financial management. Individuals with low incomes tend to have lower financial literacy, which can affect their financial management practices. Therefore, challenges such as behavioral bias and external factors can affect financial literacy and its management implementation.

This study aims to examine the relationship between workload and performance of medical support staff at PKU Muhammadiyah Sukoharjo Hospital. The healthcare system is constantly growing, and medical support staff play a vital role in ensuring quality care. However, an excessive workload can negatively impact employee performance. This quantitative research employs a cross-sectional approach and includes 76 medical support staff as respondents. The workload was measured using indicators such as job conditions, time usage, and target achievement, while performance was assessed based on work quality, quantity, collaboration, responsibility, and initiative. Data were collected through questionnaires and analyzed using the Kruskal-Wallis statistical test. The findings show that 6.6% of the staff experience a heavy workload, 48.7% a moderate workload, and 44.7% a light workload. In terms of performance, 1.3% have poor performance, 25% moderate, and 73.7% good. The statistical analysis reveals a significant relationship between workload and performance (p-value = 0.001), indicating that higher workloads lead to decreased performance. This study highlights the importance of managing workload effectively to maintain employee performance in medical support services.

This study investigates the relationship between performance-based accounting practices and employee motivation within organizations. Utilizing a quantitative research design, a survey was conducted among employees in a specific industry to analyze how performance measurement systems impact motivation levels. The sample included 200 employees in PT. Pabrik TERIGU Makassar, and data were collected on their perceptions of performance-based accounting practices, such as clarity of performance metrics and reward systems. Statistical analyses, including linear regression and correlation analysis, revealed a significant positive correlation between effective performance-based accounting and increased employee motivation. The findings suggest that organizations that implement clear performance metrics and recognition programs can enhance employee engagement and productivity. This study contributes to the existing literature by providing empirical evidence of the positive influence of performance-based accounting on employee motivation, highlighting practical implications for management practices aimed at fostering a motivated workforce.

The problems faced in this study include (1) How does the quality of customer relationship management affect the loyalty of Kopontren Fat-Hiyyah members? (2) How does consumer satisfaction affect the loyalty of Kopontren Fat-Hiyyah members? (3) How do the quality of customer relationship management and consumer satisfaction affect the loyalty of Kopontren Fat-Hiyyah members? This study aims to study, find out, and analyze (1) The effect of the quality of customer relationship management on the loyalty of Kopontren Fat-Hiyyah members. (2) The effect of consumer satisfaction on the loyalty of Kopontren Fat-Hiyyah members. (3) The effect of the quality of customer relationship management and consumer satisfaction on the loyalty of Kopontren Fat-Hiyyah members. The method used in this study is an explanatory survey, while the technical data analysis, namely validity test, reliability test, descriptive statistics, Inductive Statistical Analysis (Inferential) with Multiple Regression. The results of the study inform that (1) Customer relationship management has a positive and significant effect on membership loyalty. This means that if customer relationship management is improved, membership loyalty will also increase. (2) Member satisfaction has a positive and significant effect on membership loyalty. This means that if member satisfaction is increased, membership loyalty will also increase. (3) Customer relationship management and member satisfaction have a positive and significant effect on membership loyalty. This means that if customer relationship management and member satisfaction are increased, membership loyalty will also increase.

One of the critical elements affecting nurse performance and impacting the quality of nursing services is the implementation of the head nurse's functions. This role must be effectively integrated into the healthcare system to motivate nurses to provide optimal patient care, thereby improving community health quality. This study aims to analyze the relationship between the head nurse's functions and the performance of bedside nurses in the inpatient wards at RSUD Palangka Raya. Method: This study employed a quantitative method with a correlational research type and a cross-sectional approach. The sampling technique used was total sampling, involving 34 respondents. Data collection was performed using a questionnaire, and statistical analysis was conducted using the Spearman Rank Correlation test. Results:The results of the Spearman Rank statistical test showed a significance value (2-tailed) of p = 0.00 with a level of significance of p < 0.05, indicating a relationship between the head nurse's functions and the performance of bedside nurses. The correlation coefficient was 0.685, reflecting a high or strong correlation. This positive relationship indicates that as the function of the head nurse improves, the performance of bedside nurses also increases. Therefore, the alternative hypothesis (Ha) is accepted, meaning there is a relationship between the head nurse's functions and the performance of bedside nurses. Conclusion: There is a significant relationship between the head nurse's functions and the performance of bedside nurses. It is recommended that the hospital provide training for head nurses on management functions.

The research that has been conducted is entitled "The Relationship Between Principal Transformational Leadership and Increasing Teacher Work Motivation in the Modern Education Era at SMK Tritech Informatika Medan" which is based on the fact that Principal Transformational Leadership is a leadership model that allows a leader to change the energy of resources, both human, instrument, and situation, to achieve targeted goals. In the context of education, Principal Transformational Leadership is very important to improve the quality of education and increase teacher job satisfaction. The purpose of this study is to determine whether there is a significant relationship between variables X and Y. The methodology of this study uses a quantitative approach with the type of field research. The population of this study were teachers at SMK Tritech Informatika Medan with a sample size of 40 teachers. The sampling technique was carried out by simple random sampling. Data collection techniques by distributing questionnaires, interviews, observations, and documentation. Data management tools by conducting several tests such as validity and reliability tests, normality and homogeneity tests, linearity tests and simple linear regression tests. And for the results of the hypothesis test using the Pearson correlation test method and the paired sample T-Test test. The results of the study revealed that the results of the Pearson correlation test analysis showed that there was a significant influence between the relationship between the principal's transformational leadership and the work motivation of teachers in the modern education era at SMK Tritech Informatika Medan, which was 0.018< 0.05. This shows that variables X and Y are correlated. Then the degree of relationship between variables X and Y of 0.374 shows that the Pearson correlation value of 0.21 to 0.40 between variables X and Y is a weak correlation. And in the second test, namely the paired sample T-Test, the Sig. (2-tailed) value was 0.000 <0.05, so it can be concluded that there is a significant difference between variables X and Y.

Low achievement of Indonesian students in literacy and numeracy in PISA 2022 (359 and 366 points, far below OECD average of 476-493 points) demands evaluation of factors affecting learning quality. This study analyzes the relationship between teacher welfare management and improvement of student literacy and numeracy through systematic literature review of 44 studies covering 76,990 teachers from 2019-2025. Analysis shows significant relationship between teacher welfare and student academic achievement through three mechanisms: increased teaching efficacy, positive classroom climate creation, and pedagogical innovation development. International comparison reveals significant gaps between Indonesia and developed countries like Japan (teacher salary Rp38 million vs Indonesia Rp800,000-Rp2,000,000). Implementation in Indonesia faces challenges of regional disparities, employment status inequality, and excessive workload. Comprehensive policy reform is needed including compensation standardization, holistic support programs, and longitudinal studies to understand deeper causal mechanisms.  

This study aims to analyze the relationship between big bath accounting, corporate governance, and information asymmetry on audit fees through a qualitative literature review approach. Big bath accounting, a practice of manipulating earnings by reducing profits in one period to boost profits in the subsequent period, is known to increase audit risks, which subsequently leads to higher audit fees. Strong corporate governance is believed to mitigate the negative impact of this practice by providing more effective internal controls and reducing the level of information asymmetry. Low information asymmetry between management and shareholders reduces the auditor's uncertainty regarding the quality of financial statements, which can help lower audit fees. This study reviews recent literature on the relationship among these three variables, comparing findings from previous studies to provide a deeper and more comprehensive understanding. The study's findings suggest that good corporate governance and high levels of transparency play an important role in reducing audit fees caused by big bath accounting practices and information asymmetry. These findings are expected to contribute to the development of more effective governance policies that enhance financial transparency and control audit costs.

This study aims to analyze the effect of promotional strategies, brand image, and service quality on guests' decision to stay at Hotel Grasia Semarang. The intense competition in the hospitality industry requires hotels to implement effective marketing strategies to attract guests. Factors such as attractive promotions, a strong brand image, and good service quality are key considerations in guests' decision-making process. This research uses a quantitative approach with surveys as the data collection method, where 100 respondents, who are guests of Hotel Grasia Semarang, were selected using purposive sampling. The collected data were analyzed using multiple linear regression to examine the relationship between the independent variables (promotion, brand image, service quality) and the dependent variable (decision to stay). The results of the study indicate that these three factors have a significant effect on guests' decision to stay at the hotel. The implication of these findings is the importance for hotel management to strengthen the brand image, offer appropriate promotions, and improve service quality to enhance guest satisfaction and loyalty. This study contributes to the development of marketing strategies in the hospitality industry, particularly at Hotel Grasia Semarang.

The aim of this research is to determine the positive and significant influence of guidance and counseling management on the discipline of class XI students at SMK Negeri 1 Siatas Barita. The method used in this research is a quantitative research method. The population is the total number of students in class XI of SMK Negeri 1 Siatas Barita, totaling 426 people and a sample of 65 people was determined using random sampling techniques. Data was collected using a closed questionnaire with 30 items. The results of the data analysis show that there is a positive and significant influence between guidance and counseling management on the discipline of class The positive value obtained is rxy = 0.585 > =0.05,dk=n-2=63)= 2,000, thus there is a significant relationship between variable 0.786. b) Regression coefficient of determination test (r2) = 34.3%. 3) Test the hypothesis using the F test to obtain Fcounta=0.05,n=65) = 0.244, thus it is known that there is a positive influence between variable artable( > Ftable, namely 32.845 > 4.00. Thus Ha is accepted and H0 is rejected.

The role of the promotion mix is crucial to the survival of a company or organization. Through a mixture of promotions, companies can inform and influence consumer or customer decisions just as they do with a beach tour. As for this study, it aims to measure the role of the mix of promotions carried out by coastal tourism galeong on the decision of visiting tourists. This research uses descriptive qualitative methods. Data is collected through interviews and observations. The results of the research showed that the coastal tourism management made adjustments to the role of the promotion mix. This adjustment is made by leveraging digital media and establishing good relationships with people, governments and end-users.

Feriadi. This study focuses on analyzing the effectiveness of land certificate services at the Land Office of Banyuasin Regency. The purpose of the study was to find out how much effective the land certificate service was at the Land Office of Banyuasin Regency. The theory of effectiveness uses the theory of Martani and Lubis (2012) where the service effectiveness parameters include efficiency in service, the spirit of cooperation and work group loyalty. service procedures, responsiveness of employees, facilities and infrastructure. The method used is descriptive method. qualitative.. The results showed that the land certificate service at the Land Office of Banyuasin Regency had been running quite effectively, but not yet optimally. This can be seen from the following indicators: 1. Efficiency in Service, in terms of cost and time. Service fees are in accordance with applicable regulations and there are no additional fees (extortion) charged to the community. However, in terms of time, namely the speed and timeliness of the service, it is felt by the community that it is not fast and precise, even though the employee has clearly and transparently informed about the standard time for completion of land certificate management.2. The Spirit of Cooperation and Loyalty of the Working Group, the Spirit of Cooperation in the Land Office of Banyuasin Regency both between the leadership and staff have a good cooperative relationship, the open nature of the leadership and subordinates increases the loyalty of the working group. A sense of working group loyalty that is instilled through the placement of employees in accordance with the educational background and expertise and discipline of employees in serving the community.3. The service procedure is clear but has not been implemented in accordance with the existing service mechanism, because there are still complaints from the public about the service process which is still convoluted and there are many administrative requirements. Responsiveness (responsiveness) of employees, has been maximal in responding to community complaints by being responsive, friendly and speaking politely and easily understood by the community which gives the impression of being a pleasant person. Facilities and infrastructure, the condition of the service room is clean, comfortable and gives a safe impression. While the availability of supporting facilities such as waiting rooms, TV, air conditioning, places of worship and parking lots are already there and adequate. The existence of media/information sources that can be easily and directly accessed by the public and an Online Service System (Website) is applied.

Management Drug management consists of Planning, Procurement, Receiving, Storage, Distribution, Destruction, Control. During the Covid 19 pandemic, demand for medicines in the world increased to USD 4.5 billion, for this reason it is necessary to carry out good medicine management. This research uses a qualitative research method with a case study approach. The informants in this research were the Head of the Community Health Center, Head of the Medicine Warehouse, Medicine Warehouse Installation Staff, and Health Installation Staff at Simpang Jaya Health Center, Tadu Raya District, Nagan Raya Regency and from triangulated data. This research was conducted from February to October 2021, data collection was carried out by means of in-depth interviews and questionnaires. Data analysis by identifying problems using a fishbone diagram to obtain cause and effect relationships. The results of this research show that expert professions in drug management are very necessary, in order to achieve drug management in accordance with the Minister of Health's Regulation, the lack of cupboards is also an obstacle in drug management, the lack of facilities and infrastructure in the Puskesmas includes electronic devices such as computers so that the recording and reporting of drugs is still manually. It is recommended that the implementation of drug management based on the Minister of Health's Regulation concerning Standard Technical Instructions for Public Health Center Pharmaceutical Services in 2019 be maintained.

In light of the increasing degree of competition in the international business environment resulting from the technological changes that have occurred recently, which has made companies rely on elements through which they can increase the companies’ capabilities to compete and achieve what they aim for, and for this reason the human element (human capital) was the factor. It is decisive in increasing productivity and companies’ abilities to compete in light of the changing and evolving business environment, as the research showed that there is a major role for human capital in increasing the financial performance of the research sample (Al-Janoob Islamic Bank) and achieving high profit levels as a result of that company’s acquisition of competent and skilled human capital. The research compared two different periods in terms of the company’s management at the levels of executive management and the board of directors, and after the bank applied governance and separated ownership of the institution from management, and competent banking and professional cadres took over the management of that company, which was characterized by efficiency and effectiveness, as the research showed the existence of a close and strong relationship between human capital. Efficiency and financial performance represented by the profitability index, where the level of profits achieved before the change of management was low, while it took an upward trend gradually after the change of management and the application of governance. This confirms the relationship between two variables in achieving what the institution aims to achieve in its current and future strategies.