Publication Search

This study aims to explain the level of student interest and various aspects that influence their interest in reading poetry among students of the Department of Indonesian Language and Literature Education, Lambung Mangkurat University (ULM) class of 2024. The research focuses on how students interpret poetry, factors that encourage and inhibit reading interest, and the role of the academic environment in shaping literary appreciation, especially poetry. This study uses a descriptive qualitative approach through interviews and documentation to gain an in-depth understanding of students' experiences, views, and habits in reading poetry. The results show that students' interest in poetry is in the moderate category. Some students consider poetry to be beautiful and meaningful works, thus helping them to reflect on themselves and increase their interest in reading. However, others find it difficult to understand the implied meaning in poetry and consider poetry a complicated and less interesting genre. Factors that encourage interest in reading poetry include the active role of lecturers in presenting interesting poetry material, campus literary activities such as poetry readings and competitions, and the existence of student communities that focus on writing and literary appreciation. Meanwhile, obstacles found include limited literacy facilities such as reading rooms and poetry book collections, low student personal motivation, and the dominance of digital media which is more practical and entertaining than printed literary works. This research emphasizes the importance of creative learning strategies and support for campus activities to revitalize the culture of reading poetry so that literary appreciation can develop more optimally.

This study aims to determine the description of work motivation, workload, and employee performance, as well as to analyze the magnitude of the influence of work motivation and workload on employee performance, both partially and simultaneously. The research method used is descriptive and verification with a quantitative approach. The study population includes all employees of the Bogor City Regional Revenue Agency, namely 83 ASN, who were used as respondents using a non-probability sampling technique through a saturated sampling approach. The results of the study indicate that the description of work motivation, workload, and employee performance are generally included in the sufficient category. Based on the results of the determination test, it is known that work motivation has a 53.5% effect on employee performance, while workload has a 13.9% effect on employee performance. Simultaneously, work motivation and workload have a 61.9% effect on employee performance. Thus, the results of the hypothesis test prove that work motivation and workload have a significant effect on employee performance.

The rapid expansion of digital technologies has intensified financial misinformation and disinformation, particularly through illegal online loans and online gambling targeting communities with limited digital and financial literacy. This community engagement program in Dusun Munggur, Girimulyo Village, aimed to strengthen residents’ ability to identify and respond to deceptive digital practices through contextualized education on risk indicators, manipulative design strategies, and verification methods. Using a three-hour interactive socialization combining visuals, discussion, and a short comprehension exercise, the program improved participants’ understanding of how fraudulent financial schemes operate and how personal data, behavioral triggers, and algorithmic amplification are exploited. Participants demonstrated greater awareness of suspicious platforms, increased confidence in evaluating online offers, and requested sustained resources such as booklets and reporting guides for household- and community-level prevention. Although effective in raising immediate awareness, the intervention was limited by the lack of long-term behavioral assessment and the rapidly evolving nature of digital fraud. The program underscores the importance of community-centered, preventive literacy to mitigate digital financial risks in rural Indonesia.

The rapid expansion of digital technologies has intensified financial misinformation and disinformation, particularly through illegal online loans and online gambling targeting communities with limited digital and financial literacy. This community engagement program in Dusun Munggur, Girimulyo Village, aimed to strengthen residents’ ability to identify and respond to deceptive digital practices through contextualized education on risk indicators, manipulative design strategies, and verification methods. Using a three-hour interactive socialization combining visuals, discussion, and a short comprehension exercise, the program improved participants’ understanding of how fraudulent financial schemes operate and how personal data, behavioral triggers, and algorithmic amplification are exploited. Participants demonstrated greater awareness of suspicious platforms, increased confidence in evaluating online offers, and requested sustained resources such as booklets and reporting guides for household- and community-level prevention. Although effective in raising immediate awareness, the intervention was limited by the lack of long-term behavioral assessment and the rapidly evolving nature of digital fraud. The program underscores the importance of community-centered, preventive literacy to mitigate digital financial risks in rural Indonesia.

Non-litigation legal assistance in land dispute resolution is carried out by the Ansor Legal Aid Institute (LBH Ansor). This assistance is crucial considering the complexity of land law and the high demand of the community, especially vulnerable groups, for access to fast, efficient, and low-cost conflict resolution. This research is driven by the low public understanding of non-litigation mechanisms and the challenges in realizing proportional access to justice. The main objective is to comprehensively document the assistance procedures and identify the applied advocacy model. This research method uses a normative legal approach with a statute approach and a conceptual approach. The results of this study describe that LBH Ansor plays a strategic role as a mediator and legal facilitator, which includes initial case assessment, preparation of a mediation framework, and assistance in negotiations between the disputing parties. The main findings show that LBH Ansor's non-litigation assistance practices have successfully increased the effectiveness of land dispute resolution by prioritizing the principles of restorative justice and peace agreements, while also providing a replicable model for increasing access to justice outside the courts.

This study aims to evaluate the performance of KSPPS BKK Purwokerto using the Malcolm Baldrige Criteria for Performance Excellence (MBCfPE), which consist of seven assessment categories: leadership, strategy, customer focus, measurement and knowledge management, workforce, operations, and organizational results. A descriptive qualitative approach was employed through in-depth interviews, direct observations, and document analysis. Data were analyzed using the interactive model of Miles and Huberman to identify strengths and weaknesses within the organization. The findings indicate that KSPPS achieved a total score of 825, placing it in the Excellent – Benchmark Leader category. The strongest performance appears in customer focus, leadership, and operational quality, reflecting strong service orientation and solid interpersonal relationships. However, the lowest score in measurement, analysis, and knowledge management suggests that the data and information system is not yet fully integrated. These results highlight the need for improving information systems, digitalizing processes, and strengthening performance measurement to support continuous improvement. This study contributes to the literature on Islamic microfinance performance evaluation and provides strategic recommendations for enhancing organizational management.

Every year, companies are required to prepare financial reports that include information on their financial condition, performance, and cash flow. This report demonstrates management's accountability for the resources they manage. One of the most important elements in this report is profit. This profit figure is closely monitored by report users, as it is considered a key measure of management's achievements and performance. However, in their financial management, manufacturing companies often face problems related to earnings management practices. Earnings management is an attempt by company management to manipulate or arrange financial reports, especially profits, for specific purposes. This practice can be carried out to demonstrate better financial performance, meet market targets, or reduce tax burdens. The purpose of this study is to determine the determinants of earnings management, such as intellectual capital, inflation, and third-party funds. This study utilizes information taken from the financial reports of manufacturers listed on the Indonesia Stock Exchange (IDX) using a purposive sampling method that meets the exploratory steps. This research period was taken over three years, with 78 observations used from 26 manufacturing companies. This research method used Eviews 12 with secondary data types. The results of the study show that there is a positive influence between intellectual capital on profit management, and there is no influence of inflation on profit management, and third party funds do not have a significant influence on profit management..

Economic forecasting is becoming increasingly important year after year, especially during crises such as the pandemic of COVID-19 and the Russia-Ukraine war. Its development can be seen from the use of basic statistical models to the increasingly widespread use of machine learning technology. Economic forecasting plays an important role in helping to formulate policies and is also a reliable tool for researchers in dealing with uncertainty. Global crises, such as inflationary pressures due to the pandemic and supply chain disruptions from the Russia-Ukraine conflict, have prompted increased research in this field in an effort to anticipate economic shocks and emphasize the urgency of forecasting to prepare strategies for dealing with future uncertainty. This literature review uses the Scopus database with 2561 publications from 2020 to 2025, analyzed using R Studio with a bibliometrix approach (specifically biblioshiny) and VOSviewer to map relevant thematic connections. This analysis shows that economic forecasting is greatly influenced by market uncertainty and geopolitical factors, and at the same time influences public policy formulation and financial stability. Research contributions from Indonesia are still limited, with only 40 documents, thus emphasizing the need to strengthen economic forecasting studies in Indonesia to support monetary policy and national financial stability.

This study analyzes the implementation of Income Tax Article 21 (PPh 21) before and after changes in the Average Effective Rate (TER) and Progressive Rate based on Government Regulation (PP) No. 58 of 2023 on permanent employees of PT Federal International Finance (FIFGROUP) Lampung Branch. The purpose of the study was to evaluate the conformity of the calculation and reporting of PPh 21 with the latest regulations and to identify the impact of changes in rates on employee tax obligations. The research method used a qualitative descriptive approach with primary data (interviews and observations) and secondary data (financial documents, tax regulations, and internal company reports). Comparative analysis reveals that the use of TER tends to result in higher monthly tax burdens compared to annual progressive calculations, especially in the Non-Taxable Income (PTKP) K/3 and TK/3 categories. This finding indicates the need for adjustments to the payroll system to minimize tax differences and improve the accuracy of deductions. Keywords: Article 21 Income Tax; Calculation of Article 21 Income Tax with TER and Progressive rates; PP No. 58 of 2023.

This study aims to analyse the design and optimization of digital marketing to increase the brand awareness of the IdRink MSME through the integration of a website and Instagram. The research employed a Research and Development (R&D) method using the Four-D model (Define, Design, Develop, Disseminate), combined with prototyping techniques and evaluation through blackbox testing. Data were collected through interviews, literature review, observation, Google Analytics, Instagram Insight, and A/B testing questionnaires administered to 100 respondents. The results show that the development of a WordPress-based website and a structured Instagram content plan significantly improved IdRink’s digital performance. Within one month, the audience growth rate increased by 256%, average post reach reached 216%, and website traffic recorded 298 users. Brand awareness measurement indicated brand recognition of 74% and brand recall of 79%, higher than the comparison brand in the local beverage category. These findings indicate that integrating a website and Instagram as a digital marketing strategy is effective in moving IdRink from the unaware-of-brand stage to recognition and recall, expanding market reach, strengthening customer engagement, and building a more professional brand image among young urban consumers. The study recommends maintaining content consistency and utilising digital analytics to support future marketing decision-making.

This study aims to analyze the strategies used by business actors in facing local market competition through Porter's Five Forces Model approach, which includes: the threat of new entrants, the threat of substitute products, the bargaining power of suppliers, the bargaining power of consumers, and the intensity of competition between competitors. This research uses a qualitative method with a descriptive approach. Data collection techniques were conducted through in-depth interviews with three categories of informants, namely business owners, employees, and consumers. Data analysis was conducted by identifying patterns, differences, and linkages between the strategies applied and aspects of Porter's Five Forces Model. The results showed that the main strendgth in local competition lies in the high intensity of competitors and the increasing number of alternative products offered. The integration strategy between online and offline marketing is proven to help dealers reach consumers more widely and build customer loyalty. The use of social media, digital promotions, and direct-to-consumer services such as exhibitions and local community partnerships are key to adaptation in the digital era. By understanding Porter's five aspects in depth, businesses can formulate strategies that are more adaptive, innovative, and highly competitive in the local market.

Thisl study aims lto determine lthe health llevel of lPT. Bank lSyariah Indonesia (lBSI) Tbk inl 2021-2024. The assessmentl indicators usedl in lthis study lare Capital, lAsset Quality, lManagement, Earning, andl Liquidity lor abbreviated las CAMEL. Thel Camel methodl is one of the factors lthat greatly ldetermines the healthl of la bank. Thisl study wasl conducted withl a lquantitative descriptive lapproach, namely usingl secondary ldata obtained lfrom library sources such as academic journals, government publications and annual lfinancial reports published lon the lcompany's officiall website, lby analyzing lthe CAR, lNPF, PDN, lROA, ROE, lBOPO, NI, land FDR lratios. The resultsl of thel study lshowed that lthe CAR lratio for the 2021-2024 periodl was given the predicatel "very lhealthy". The lNPF ratio lfor the 2021-2023l period was given thel predicate "lhealthy", whilel in 2024 lit was lgiven the lpredicate "veryl healthy". lThe PDN ratiol for thel 2021-2024 period lwas given lthe predicate "quite lhealthy". The ROAl ratio lin 2021-2024 was givenl the lpredicate "very healthy". lThe ROE lratio in 2021-2024 lwas given lthe predicate "lhealthy". The BOPO ratio in 2021-2024 lwas given lthe predicate "veryl lhealthy". The lNI ratio lin 2021-2024 lwas given lthe predicate "lhealthy". The lFDR ratio lin 2021 was lgiven the lpredicate "very lhealthy". However, inl 2022-2024 itl decreased and was givenl the lpredicate "healthy". lThe findings show lthat based lon these lindicators, the performance of Bank Syariahl Indonesial lTbkl in 2021-2024 was on average in the "very healthy" category, which indicates goodl financial health laccording to lthe overall lassessment.

This study, entitled Analysis of Budget Realization Report in the Road and Bridge Division of the Public Works and Housing Office of Jambi Province, aims to analyze the Budget Realization Report (LRA) and assess the effectiveness and efficiency of budget utilization during the 2021–2023 period. The research employs a quantitative method with a descriptive approach. Data were collected through interviews, financial report documentation, and observation, using purposive sampling techniques. The findings indicate that revenue realization was categorized as effective, with achievement ratios of 96.90% in 2021, 96.70% in 2022, and 96.24% in 2023. Meanwhile, expenditure realization was classified as highly efficient, with ratios of 17.91% in 2021, 11.67% in 2022, and 16.87% in 2023. Based on these results, it can be concluded that the budget management of the Road and Bridge Division at the Public Works and Housing Office of Jambi Province was both effective and highly efficient throughout the study period, and it may serve as a valuable reference for improving infrastructure budget management at the regional level.

Bu Sabar Kendal Restaurant is a restaurant with distinctive Javanese cuisine. This study aims to determine the effect of product taste and price on loyalty to RM. Bu Sabar Kendal. The method used in this study is descriptive-quantitative. Sampling was conducted using purposive sampling and the number was calculated using the Lemeshow formula because the population was large and the number was variable. Research data was obtained through observation, interviews, and questionnaires filled out by respondents. The data measurement scale used the Likert scale. The data obtained was processed using editing, coding, and tabulation techniques. Hypothesis testing was performed using SPSS software, including validity testing, reliability testing, linear regression analysis, t-testing, F-testing, and the coefficient of determination. The results are as follows: 1) The taste variable (X1) has a high cumulative response value of 84.33%. 2) The cumulative value of the product price variable (X2) is 85.70%, which is in the high category. 3) The loyalty variable (Y) has a cumulative value of 76.63%, which is in the high category. The statistical test results show that the respondents' answers are valid and reliable. The taste variable (X1) has a positive and significant effect on the loyalty variable (Y). This means that if the taste is improved, loyalty will also increase. The product price variable (X2) has a negative and significant effect, meaning that if the product price is lowered, loyalty will increase. The taste variable (X1) and product price variable (X2) together have a simultaneous effect on the loyalty variable (Y). These two variables account for 50.2% of loyalty, while 49.8% is explained by other variables not included in this study.

This research was motivated by the lack of teaching materials that align with the characteristics and needs of students. One of the main issues identified is the use of learning modules that are not yet adapted to local culture and fail to provide meaningful learning experiences. To address this problem, the researcher developed a culturally based module inspired by Minangkabau songket. This study employed a Research and Development (R&D) design following the development stages proposed by Sugiyono. The results show that the developed module achieved a validity level of 82.58% (categorized as very valid), a practicality level of 87.6% (very practical), and an effectiveness level of 83.3% (very effective). Based on these findings, it can be concluded that the ethnomathematics-based module on Minangkabau songket for Phase F of the Health Department at SMAN 1 Lareh Sago Halaban in the 2023/2024 academic year meets the criteria of being valid, practical, and effective. Therefore, it is considered suitable for use as a culturally contextual teaching material that integrates local values into the learning process.

This study aims to interpret the budgeting process in the policy-making of Social and Environmental Responsibility (TJSL) at PT Kaltim Industrial Estate (KIE). Using a qualitative-interpretive approach through a single instrumental case study, data were collected from interviews with key informants, observations, and document analysis. The findings reveal that TJSL budgeting at KIE is not merely a technical process but rather a complex arena of meaning negotiation. This process reflects the company’s efforts to respond to institutional pressures while simultaneously building social legitimacy. Five main themes were identified: (1) the interpretation of TJSL as a commitment to sustainability and Creating Shared Value (CSV); (2) the integration of TJSL into corporate strategy; (3) a bottom-up and participatory budgeting process; (4) priority setting influenced by institutional pressures and financial capacity; and (5) program evaluation involving external parties. The study concludes that the interpretation of TJSL has shifted from a symbolic obligation to a strategic investment, substantively integrated into corporate governance to ensure business sustainability.

This quasi-experimental study aims to find out if playing traditional games like asingasing and dende can help young children in group B at TK Kemala Bhayangkari 06 Tallo improve their gross motor skills. We are testing the traditional games to see if they make a difference, and the main thing being studied is how well the children develop their gross motor skills. The study included all the children in group B, which had a total of 38 students. The sample was divided into two groups: group B1, which played the dende game and had 20 children, and group B2, which played the asingasing game and had 18 children. The researchers collected data using a checklist to observe the children. They also analyzed the data using descriptive and inferential methods. Result showed that playing traditional games like asingasing and dende helped children's gross motor development. The assessment showed that children who played the traditional games had average scores in the developing category, which was expected, and children who played the dende game even reached the very well-developed category.

This study aims to examine the impact of digital payments, budget target clarity, and reporting systems on the performance of Village-Owned Enterprises (BUMDes) in South Lampung Regency. The research background is motivated by the fact that the performance of BUMDes nationally, including in the region, remains relatively low, with most still categorized as pioneers or beginners. The research method used is quantitative with a survey approach using a questionnaire, distributed to 77 BUMDes managers who met the sample criteria. Data were analyzed using Partial Least Squares-based Structural Equation Modeling (SEM-PLS) with the SmartPLS 4.0 software. The findings indicate that the reporting system has a significant positive effect on BUMDes' performance. Conversely, digital payments and budget target clarity were found to have no significant effect. These findings imply the importance of strengthening reporting systems that prioritize transparency, accuracy, and ease of access as a strategic step to improve BUMDes performance. Meanwhile, the adoption of digital payments and improved budget planning still require support through enhanced human resource capacity and adequate infrastructure. Practically, this research contributes valuable insights for BUMDes managers and local governments in formulating policies for institutional strengthening.

The implementation of Universal Health Coverage (UHC) has become a key priority of the Semarang City Government's policy in achieving equitable and sustainable health insurance. This study aims to evaluate the implementation of the UHC program in Semarang City, focusing on three main aspects: financing, accessibility, and the quality of health services. Additionally, this study examines the effectiveness of the Pangeran Diponegoro Program as a local innovation to accelerate universal coverage achievement. The research employs a mixed-methods approach, with data collected through surveys of 100 respondents, in-depth interviews with policymakers and service providers, and analysis of regional policy documents. The findings show that although UHC membership coverage has reached 99.92%, challenges remain in accessibility and service quality, particularly in the suburban areas and vulnerable populations. The SERVQUAL analysis of service quality shows high scores for empathy and responsiveness but lower scores for reliability and service assurance. The Pangeran Diponegoro Program has proven effective in reaching unregistered groups, but still faces coordination issues between sectors and limited human resources. The study recommends strengthening collaborative governance, improving data verification systems, and developing community-based service innovations to ensure the sustainability of UHC.

The level of anxiety during competition needs to be considered because it can interfere with the athlete's focus, cause difficulty in controlling movements, reduce the quality of the game, and hinder the application of strategies, which overall has a negative impact on athlete performance. This study was motivated by the observation of researchers who found that there were still many athletes experiencing symptoms of anxiety, such as cold sweaty hands and nausea. The research method used was a survey with Nyak Amir's Sport Anxiety Scale (SAS) questionnaire consisting of 22 statement items. The subjects of this study were 20 athletes who had met the criteria and were analyzed using descriptive statistics with Microsoft Excel and SPSS. The results of the research on the anxiety of Dukati Taekwondo Club athletes before the match were in the “rather low” category with an average score of 41.25. However, if analyzed further based on aspects of anxiety, there are differences in anxiety levels in each aspect. The somatic aspect has the highest anxiety with a score of 15.5, showing physical symptoms such as heart palpitations and body trembling. Motor aspects with a score of 14.75, affective with a score of 5.45, and cognitive 5.55 were mostly in the moderate category, reflecting muscle tension, feelings of anxiety, and negative thoughts before competing.