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Limited access to adequate housing remains a major challenge for low-income households in Indonesia, including in Banyumas Regency. The subsidized housing program has been implemented as a public policy instrument to improve housing affordability while enhancing social and economic welfare. This study aims to analyze the role of subsidized housing in improving housing access and the economic conditions of low-income communities in Banyumas Regency. The research adopts a qualitative approach using a documentation study method by collecting and analyzing policy documents, official government reports, scholarly journal articles, and relevant publications related to subsidized housing and the socio-economic conditions of low-income households. Data analysis was conducted through content analysis to interpret the role of subsidized housing based on indicators of housing affordability and household economic impacts. The findings indicate that subsidized housing significantly reduces the housing cost burden of low-income households from levels exceeding the affordability threshold to a more economically manageable range. The reduction in housing expenditure contributes positively to household economic stability by allowing savings and reallocation of income toward productive needs such as education, healthcare, and financial security. However, the effectiveness of subsidized housing in improving economic outcomes is still influenced by location and accessibility of housing areas. This study concludes that subsidized housing plays a crucial role in expanding housing access and improving the economic conditions of low-income communities, while requiring integrated and sustainable policy support to maximize its long-term benefits.

This study aims to analyze the influence of work motivation on employee productivity at Kerupuk Uenak Bu Rina, a home-based industry in Boyolali. This research uses a descriptive qualitative approach with data collection techniques through in-depth interviews and direct observation at the business location. The results indicate that work motivation derived from internal factors such as satisfaction with received wages and a familial work environment, as well as external factors in the form of appreciation from the owner, significantly influence employee morale and work output. Employee productivity levels are reflected in the consistency in meeting production targets for two types of crackers and the ability to adapt to demand fluctuations. These findings suggest that improving productivity in micro-enterprises like this one depends not only on technical operational aspects but is also greatly influenced by how work motivation is managed. This research provides practical contributions regarding the importance of paying attention to human resource aspects in managing operational risks and improving the performance of small-scale businesses.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the regional economy, including in Boyolali Regency. However, this contribution has not been fully matched by adequate human resources (HR). The main problem in this study is the still low capacity of MSMEs' human resources, particularly in aspects of managerial skills, digital literacy, and adaptability to changes in the business environment, which impact business performance. This study aims to analyze human resource development strategies implemented in the MSME context and examine the impact of these strategies on improving MSME performance in Boyolali Regency. The research method used is a Systematic Literature Review (SLR) with a content analysis approach to relevant scientific literature from the past five years. The research process includes determining inclusion and exclusion criteria, searching for literature sources, thematic coding, and synthesizing research findings. The results show that effective HR development strategies can be grouped into three main aspects: skills training, marketing digitalization, and cross-sector collaboration. These three strategies have been proven to contribute positively to improving MSME competency, operational efficiency, market expansion, and business competitiveness. Thus, human resource development is a key factor in driving sustainable improvement in MSME performance, particularly in facing the challenges of digital transformation and increasingly complex economic competition.

The increasing number of children with autism spectrum disorder in Indonesia presents new challenges for the inclusive education system, particularly in the development of social skills. This study aims to analyze the impact of floortime therapy on the development of social skills in children with autism at UPTD SMP Negeri 18 Depok City. The study employed a qualitative approach using a case study method, with data collected through observation, interviews, and documentation. The theoretical framework was based on the floortime implementation theory proposed by Greenspan and Wieder (2006) and the social skills theory by Rachmah (2018). The results indicate that floortime therapy has a positive impact on improving the social skills of children with autism, particularly in aspects of attention and engagement, two-way communication, sharing ideas and emotions, and logical thinking. The effectiveness of the therapy is further enhanced by the contribution of the surrounding environment, including family members, teachers, peers, and therapists, who play an important role in supporting the sustainability of the intervention. These findings emphasize that floortime therapy is not only effective as a therapeutic approach but also serves as a supportive strategy in improving the quality of inclusive education services for children with special needs.  

This study aims to analyze employee performance and identify factors that need to be considered in efforts to improve employee performance at PT. Bank Negara Indonesia (Persero) Tbk Maumere Branch Office using the Performance Analysis Quadrant (PAQ) method. Data were collected through interviews and questionnaires. Interviews were used to obtain an overview of employee performance which was analyzed descriptively qualitatively, while questionnaires were used to measure aspects of employee knowledge and work attitudes which were then analyzed using PAQ. The results of the study indicate that in general employee performance is in the good category and has been in accordance with the company's operational standards, however there are still obstacles in the aspects of work quality and timeliness, especially during high workloads. PAQ mapping shows that most competency attributes are in Quadrant A (motivation) and Quadrant D (training), so that improving employee performance needs to be focused on strengthening work motivation, improving work processes and environments, and implementing ongoing training.

KSP Credit Union Bahtera Sejahtera is one of the cooperatives established to advance and improve the welfare of the community or its members in savings and loan activities. The main activities of KSP Credit Union Bahtera Sejahtera are to collect funds from its members in the form of savings and distribute them in the form of loans. This study aims to determine the digital marketing strategy of the savings and loan cooperative in an effort to attract customers at CU Bahtera Sejahtera Kewapante, to find out how the number of members has developed over the past three years, and to understand the role of KSP CU Bahtera Sejahtera Kewapante's management in increasing the number of members. This research uses a qualitative approach with data collection techniques through interviews, documentation, and observation. The results show that the marketing strategy of the savings and loan cooperative focuses on efforts to attract new members by introducing cooperative products directly to the community and through social media. Over the past three years, the number of members at KSP Credit Union Bahtera Sejahtera Kewapante has experienced stagnation or very slow growth. Management plays a very important role in maintaining the sustainability of the cooperative, improving members' welfare, and ensuring the cooperative remains relevant amid economic changes. KSP CU Bahtera Sejahtera faces various obstacles in increasing the number of members, such as lack of effective socialization and promotion, limited resources, negative perceptions of cooperatives, competition from other financial institutions, infrastructure limitations, and dependence on old members. These findings emphasize the importance of improving marketing strategies to increase member growth, enhancing service quality, and building good relationships with the community.

This study aims to analyze in depth the human resource management (HRM) strategies in improving employee performance at the PT JVC Kenwood Cooperative. This research employs a qualitative approach with a descriptive exploratory method to describe actual conditions in the field. Data were collected through in-depth interviews, direct observation, and documentation involving cooperative management and employees. The results indicate that the implemented HRM strategies include systematic workforce planning, internal-based recruitment, training and competency development, provision of both intrinsic and extrinsic work motivation, and the application of a continuous performance evaluation system. The implementation of these strategies has proven effective in improving employee productivity, discipline, and work quality. In addition, these strategies contribute to creating a conducive work environment, increasing job satisfaction, and strengthening employee loyalty to the cooperative. Therefore, effective human resource management plays a crucial role in supporting the success of cooperative organizations in achieving their goals optimally.

RS at Kemayoran continues to experience low conversion of antenatal care (ANC) patients to delivery services, with a conversion rate of 6.9% in 2024. The maternity ward Bed Occupancy Rate (BOR) also remains below national standards. Preliminary assessments indicate dissatisfaction with the hospital’s healthscape, low mimetic desire reflected in limited recommendations, and suboptimal perceived value. This study examines the effects of healthscape and mimetic desire on childbirth location decisions, with perceived value tested as a mediating variable.Methods: A quantitative cross-sectional study was conducted using Structural Equation Modeling (SEM). Data were collected from 210 ANC patients at RSUD Kemayoran through structured questionnaires. Variables included healthscape, mimetic desire, perceived value, and delivery location decision. All instruments met validity and reliability criteria.Results: Healthscape and mimetic desire significantly influenced the decision to choose RSUD Kemayoran for childbirth. Healthscape did not significantly affect perceived value, whereas mimetic desire showed a significant effect. Perceived value had a significant direct effect on delivery decisions but did not mediate the relationships between healthscape or mimetic desire and delivery choice. Healthscape emerged as the most influential determinant.Conclusion: Physical healthcare environments play a critical role in childbirth location decisions. Improving healthscape quality and strengthening professional and social recommendations may enhance ANC-to-delivery conversion rates in public hospitals.

Expressive feelings therapy is a form of mental health nursing modality therapy that aims to help individuals express their thoughts and emotions openly without violating the rights of others. This study aims to explore the effectiveness of cognitive therapy focused on “expressing feelings” in improving emotional expression abilities among female patients in the recovery phase at the Anggrek Ward of the Aceh Government Mental Hospital. This descriptive qualitative study was conducted through group therapy activities with structured stages, using media such as emotion expression picture cards and a spin-the-bottle game as interaction stimuli. The population consisted of 18 patient in the Anggrek ward, with a sample of 12 patients who were cooperative, psychologically stable, able to communicate bidirectionally, and willing to participate in group therapy. The results showed that participants experienced an improvement in their ability to express emotions such as happiness, sadness, anger, and anxiety more openly, accompanied by increased social interaction and reduced emotional tension. The therapy also encouraged greater self-confidence and a sense of emotional relief. These findings support that expressive feelings therapy can be incorporated as part of routine nursing interventions for patients who experience difficulties in emotional regulation. It is recommended that further research be conducted over a longer duration and with a broader scope to strengthen the validity of the findings.

Savings and Loan Cooperatives (KSP) play a vital role in expanding community access to capital, especially within the informal sector. Nevertheless, non-performing loans remain a persistent challenge that can threaten liquidity and long-term institutional sustainability. KSP CU Mera Ndi Ate faces similar issues, which are assumed to stem not only from administrative weaknesses but also from members’ perceptions and behavioral factors. This research aims to examine the potential causes of non-performing loans through text-based sentiment analysis using an unsupervised learning approach. A quantitative method with a data mining framework was applied. Data were gathered through interviews, observations, documentation, and 200 customer opinion texts processed using the Orange Data Mining application. The analytical stages included preprocessing, corpus development, feature extraction, sentiment clustering, and visualization. Because the dataset lacked predefined labels, unsupervised learning was used to identify naturally emerging sentiment patterns. Findings reveal a predominance of critical sentiments related to credit assessment procedures and service quality. The highest sentiment score (75) concerned insufficient creditworthiness evaluation, followed by concerns about service efficiency (66.6667). These insights suggest that improving assessment accuracy and service quality may help reduce non-performing loans.

Cooperatives, as the backbone of the people's economy, play a strategic role in improving the welfare of their members, particularly through the management of business profits. This role becomes even more complex when cooperatives receive government assistance sourced from state finances, as its management concerns not only the internal interests of the cooperative, but also the public interest. In practice, the extensive authority of cooperative administrators is often not balanced with strict restrictions and effective oversight mechanisms, thereby creating the potential for abuse of authority and weak accountability. The purpose of this study is to determine whether legal regulations can limit the authority of administrators so that they do not abuse government assistance and to determine whether existing regulations provide adequate oversight mechanisms. The research method used was normative juridical with a statutory approach and a conceptual approach. The results of the study show that normatively, the authority of cooperative administrators has been limited through the principle of delegation from member meetings and accountability obligations, and reinforced by the state financial legal regime through government assistance. In addition, the supervisory mechanism has been regulated in layers through internal and external supervision, although in practice it still has the potential to be formalistic. The implication of this study is the importance of strengthening the implementation of authority restrictions and effective supervisory mechanisms in order to realize accountable, transparent, and sustainable cooperative governance, while maintaining public trust in government assistance programs.

This study analyzes the economic dynamics and development of the tourism sector in the Special Region of Yogyakarta (DIY) Province during the 2015–2024 period. The research employs a quantitative descriptive approach using secondary data obtained from the Central Bureau of Statistics (BPS). Data analysis is carried out through descriptive statistical methods and trend analysis to capture changes and patterns over time. The variables examined include regional economic growth, the number of tourist visits, road infrastructure development, labor absorption, and hotel occupancy rates across five districts/cities in the province. The findings indicate that the economy of DIY demonstrates relatively strong resilience in the post-COVID-19 pandemic period, supported by gradual recovery in tourism-related activities. The development and operation of Yogyakarta International Airport have significantly contributed to economic growth in Kulon Progo Regency, particularly by improving accessibility and investment opportunities. The tourism sector continues to serve as the main economic driver in the region, with tourist visits largely concentrated in Sleman Regency and Yogyakarta City, while Gunungkidul Regency shows considerable potential for nature-based tourism development. Overall, the study concludes that equitable infrastructure development and the strengthening of the service sector are crucial to ensuring sustainable and inclusive economic growth in the Special Region of Yogyakarta.

This study investigates the optimization of claims under the Indonesian Case-Based Groups (INA-CBGs) payment mechanism within the National Health Insurance Program (Jaminan Kesehatan Nasional) at Hospital X in Serang. The research aims to analyze the influence of managerial competence, digital adoption, and organizational behavior on claim effectiveness, with policy implementation serving as a moderating variable. Employing a quantitative explanatory approach, data were collected from 144 respondents comprising management staff, casemix teams, and medical record officers through questionnaires and structured interviews. Structural Equation Modeling–Partial Least Square (SEM-PLS) was applied to examine the relationships among variables. Findings reveal that managerial competence, digital adoption, and organizational behavior significantly and positively affect the optimization of INA-CBGs claims. Furthermore, the implementation of the National Health Insurance Program policy strengthens these relationships, enhancing claim efficiency and equity. The results align with the Resource-Based View theory, highlighting the strategic role of internal resources in achieving organizational performance. Managerial implications include capacity building for managers, integration of hospital information systems (SIMRS) with e-Claim platforms, and fostering collaborative organizational culture. Overall, the study underscores the importance of managerial, technological, and behavioral factors, moderated by policy implementation, in improving hospital claim optimization under the INA-CBGs system.

This study analyzes the impact of fixed asset revaluation on corporate income tax liabilities in the domestic shipping sector. The background of this research is based on the importance of accurate fixed asset valuation in tax calculations, particularly for assets subject to value fluctuations, such as ships. The objective of this study is to identify the difference between the book value and the revalued value of ship fixed assets, and to analyze its implications for tax liabilities. This research uses a quantitative approach with descriptive analysis methods, utilizing secondary data from the financial statements of PT. ABC as a case study. The Wilcoxon signed-rank test was used to test the significant difference between the book value and the revalued value of assets. The results show a significant difference between the book value and the revalued value of PT. ABC's ship assets, resulting in an increase in tax liabilities. This research has significant implications for companies in implementing proper accounting practices and complying with applicable tax regulations, as well as for tax authorities in improving supervision and tax compliance.

This article aims to analyze the role of human resource management in improving organizational performance and formulate strategic recommendations based on improvements in human resource management practices. The theoretical foundations used include strategic human resource management theory, organizational performance theory, and work motivation theory, which are used to examine the functions of workforce planning, competency development, performance appraisal, and reward systems. This study employed a qualitative, descriptive-analytical approach, with data collection techniques including in-depth interviews, non-participant observation, and documentation studies. Data analysis was conducted using an interactive qualitative analysis model that encompasses data reduction, data presentation, and conclusion drawing. The analysis results indicate that workforce planning based on organizational needs, continuous competency development, an objective performance appraisal system, and a performance-based reward system are directly related to increased effectiveness, productivity, and stability of organizational performance. Furthermore, efforts to improve human resource management practices through policy evaluation, strengthening strategic planning, enhancing internal communication, and data-driven decision-making have proven to be a strong foundation for formulating strategic recommendations for the organization. The study's conclusions confirm that the systematic and strategic integration of human resource management functions is a key factor in achieving sustainable organizational performance and adapting to changes in the work environment.

This study aims to describe the application of role-playing techniques in group guidance to improve self-confidence in adolescents at Rantepao Christian High School. A descriptive qualitative approach was used with eight eleventh-grade students with low self-confidence, identified through initial observations and interviews. Data were collected through in-depth interviews, participant observation during eight group guidance sessions, and documentation such as student reflection journals. Data analysis followed the Miles and Huberman model, including data reduction, data presentation, and conclusion drawing. The results showed that role-playing techniques were effective in improving students' self-confidence, as evidenced by increased active participation, group speaking skills, and positive self-expression post-intervention. Students were initially hesitant and shy, but after role-playing in social scenarios such as presentations and peer interactions, they showed significant behavioral changes. Supporting factors included a supportive group atmosphere and positive feedback from counselors and peers. This study contributes to guidance and counseling practices in Christian schools, emphasizing the importance of experiential methods such as role-playing for adolescents in the North Toraja community. Practical implications are recommended for guidance and counseling teachers to integrate this technique into student self-development programs.

This study aims to evaluate the effectiveness of the Structural Analytic Synthetic (SAS) method in enhancing the early reading skills of first-grade students in Catholic Religious Education at SD YPPK Yohanes Paulus II Obaa, Mappi Regency, South Papua Province. The study employed a Classroom Action Research approach using a cyclical model comprising the stages of planning, implementation, observation, and reflection, conducted over two cycles. The research subjects consisted of 25 students, and data were collected through reading tests, classroom observations, and documentation. The results indicated a significant improvement in students’ early reading skills, with learning mastery increasing from 61% in the first cycle to 100% in the second cycle. This success was associated with the implementation of the SAS method through structured learning stages, progressing from sentences to words, syllables, and letters, accompanied by the use of varied media and intensive teacher guidance. In addition to improving reading skills, the SAS method was also found to enhance students’ interest, participation, and learning motivation. Therefore, the SAS method is recommended as an effective strategy for teaching early reading to young elementary school students, particularly within the context of Catholic Religious Education.

This study examines the effectiveness of the THIEVES strategy in enhancing students’ critical reading comprehension in an English as a Foreign Language (EFL) context, particularly at the senior high school level. Employing a quasi-experimental research design, the study involved two groups: an experimental group taught using the THIEVES strategy and a control group that received conventional reading instruction commonly applied in the classroom. The participants consisted of tenth-grade students of SMA Muhammadiyah 8 Gresik who were selected to represent learners with similar academic backgrounds. Data were collected through pre-tests and post-tests that were specifically designed to measure students’ critical reading comprehension skills, including their ability to identify main ideas, infer meaning, and evaluate textual information. The findings revealed that students in the experimental group showed significantly higher improvement in post-test scores compared to those in the control group. Statistical analysis using paired-sample and independent-sample t-tests confirmed that the observed improvement was statistically significant and not due to chance. These results indicate that the THIEVES strategy effectively promotes active engagement, critical analysis, and deeper comprehension of reading texts. Therefore, the strategy is strongly recommended as an effective instructional approach for improving students’ critical reading skills in EFL classrooms.

The agricultural sector is a vital pillar in maintaining food security and enhancing the livelihoods of rural communities. In an effort to improve agricultural productivity, the Government of Lamongan Regency, through the Food Security and Agriculture Agency (DKPP), has implemented the Agricultural Facilities and Infrastructure Provision and Development Program. This program is designed to strengthen agricultural production capacity by supporting the availability of farming machinery, improving irrigation networks, and developing farm access roads. Despite its strategic importance, the program’s implementation continues to encounter various obstacles, including constrained budget availability, unequal distribution of agricultural facilities, reliance on rain-fed irrigation systems, substandard farm road infrastructure, and limited intensity of agricultural extension services. This research aims to examine the implementation of the Agricultural Facilities and Infrastructure Provision and Development Program in Sukodadi Village, Sukodadi District, Lamongan Regency. The study adopts a qualitative descriptive approach, utilizing data collected through in-depth interviews, direct field observations, and document review. Analysis is conducted using the Van Meter and Van Horn policy implementation framework, which emphasizes six key variables: policy standards and objectives, resource adequacy, characteristics of implementing organizations, inter-organizational communication, implementer disposition, and social, economic, and political conditions. The results reveal that although policy standards and objectives are well defined, program execution remains suboptimal due to limited resources and insufficient institutional support at the operational level. Consequently, stronger coordination among implementing actors and improved resource optimization are necessary to achieve more effective and sustainable agricultural development outcomes.  

This study examines the role of digital governance in improving the transparency of public services in Badung Regency. Transparency is a key pillar in realizing good governance, and in the digital era, digital governance is key to achieving this goal. Using a qualitative research method with a case study approach, this study aims to explore the perceptions, experiences, and challenges faced by stakeholders, including civil servants (ASN) and service users, regarding the implementation of digital governance and its impact on transparency. Data were collected through in-depth interviews, participant observation, and analysis of policy documents and public service reports in Badung Regency. The results are expected to provide a comprehensive overview of the digital governance mechanisms that have been implemented, how these mechanisms facilitate information disclosure, and the non-technical barriers that may arise. These findings are expected to contribute to the development of more effective digital governance policies and practices to promote transparency in public services, not only in Badung Regency but also as a model for other regions in Indonesia.