Publication Search

64,808 articles from 537 journals · 1,699 citations tracked

Showing 101-120 of 338

Analytics

Herlan Nurdiansyah; Dedi Iskandar

Jurnal Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This research aims to improve students’ bottom passing skills using school wall media using the Drill method. This research is Classroom Action Research which was carried out in 2 cycles. The research was carried out in April of the 2024/2025 academc year. Researchers collaborate with teachers and colleagues. This research procedure refers to the Kemmis dan Mc model. Taggart which includes planning, implementing actions, observing and refleting. The research subjects were fourth grade students at  SD Negeri Mayana 01, totaling 20 students. 9 male students and 11 female students. The instruments used are teacher activity observation assessment sheets, students activity observation sheets, and performance assessment sheets. The results of the research showed that there was and increase in cooperation in the firts cycle, namely students’ bottom passing skills using school wall media. Of the 20 students at meeting 1, there were 10 students  ( 50% ) who had antered the criteria. For completion, while at meeting 2 there were 12 students ( 60% )  who had entered, in the complete criteria. In cycle II, students’ underpassing skills used school wall media. Of the 20 students at meeting 1, 15 students   ( 75% ) had entered the completion criteria, while at meeting 2 there were 18 students  ( 90% ) had enteered the completion creteria. Based on these data, it can be concluded that the use of the Drill method wits school walls can improve students’ bottom passing skills in cless IV of SD Negeri Mayana 01, , Bantarkawung District, Brebes Regency.

Fakhruddin Fakhruddin; Sefrika Entas

Jurnal ilmu Kesehatan Umum 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Sleep is a fundamental human need that plays a crucial role in maintaining both physical and mental health. Poor sleep quality can trigger a variety of health problems, ranging from decreased concentration to an increased risk of chronic diseases. The complexity of factors influencing sleep quality—such as stress levels, heart rate, blood pressure, physical activity, and lifestyle—makes its assessment difficult through direct observation alone. Therefore, data mining approaches are increasingly utilized to identify relevant patterns in sleep-related data. This study aims to compare the performance of the C4.5 (Decision Tree) algorithm and the Naïve Bayes algorithm in predicting sleep quality using the Sleep Health and Lifestyle dataset, which contains information from 374 respondents. The research method applied is a quantitative comparative approach employing classification techniques with 10-fold cross-validation to ensure robust evaluation. Model performance is assessed using accuracy, precision, and recall metrics to provide a comprehensive understanding of the effectiveness of each algorithm. The findings indicate that the C4.5 algorithm achieves an accuracy of 96.26% and offers advantages in terms of interpretability through its decision tree visualization, enabling easier understanding of variable relationships. In contrast, the Naïve Bayes algorithm demonstrates superior predictive performance, achieving an accuracy of 98.66% along with consistently high precision and recall across nearly all classes. These results suggest that Naïve Bayes is more effective for predictive tasks involving sleep quality, while C4.5 remains highly valuable when the goal is to interpret variable interactions and decision rules. Overall, this research highlights the potential of data mining techniques in health informatics, particularly in improving the understanding and prediction of sleep quality, which in turn can contribute to better prevention and management of sleep-related health issues.

Pratama, Christanova Andika; Munir, Miftahul; Ayuanti, Rafikhein Novia

Populer: Jurnal Penelitian Mahasiswa 2025 Universitas Maritim AMNI Semarang

This study aims to analyze the influence of performance appraisal, supervision, and non-physical work environment on employee performance at PT Pos Indonesia (Persero) Kediri Branch Office. A quantitative approach was employed with saturated sampling, in which all 64 employees were included as respondents. The research instrument was a questionnaire based on validated theoretical and empirical indicators. Data were analyzed using multiple linear regression, t-test, F-test, and the coefficient of determination. The findings indicate that, partially, performance appraisal, supervision, and non-physical work environment have a positive and significant effect on employee performance. Simultaneously, these three variables contribute 70% to the variation in employee performance, with the non-physical work environment being the most dominant factor. These results highlight the importance of integrating transparent performance appraisal systems, consistent supervision, and a supportive organizational climate to improve employee productivity. This research contributes academically by reinforcing the Goal Setting theory and Perceived Organizational Support, and provides practical implications for PT Pos Indonesia’s human resource management.

Aqsal Faiz Al Hayy; Anita Oktaviana Trisna Devi; Erna Indriastiningsih

Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika 2025 Asosiasi Riset Ilmu Teknik Indonesia

Work fatigue is a significant issue faced by employees in Indonesia, with approximately 65% experiencing symptoms that reduce their concentration and performance. Excessive workload, particularly mental workload, can result in cognitive strain and decreased productivity. This study aims to measure the level of mental workload experienced by quality control employees at PT Delta Dunia Tekstil I using the NASA Task Load Index (NASA-TLX) method. The research also investigates the relationship between employees’ age, length of service, and perceived mental workload through T-tests and F-tests to provide a more comprehensive analysis. Data were collected from 20 quality control employees who are responsible for monitoring textile production under strict standards. Results from NASA-TLX calculations indicate that the average mental workload falls within the high category, with effort and own performance emerging as the dominant dimensions contributing to mental strain. Correlation analysis shows a negative but not statistically significant relationship between age, length of service, and mental workload, suggesting that other factors play a stronger role in shaping employees’ perceptions. The study further highlights fluctuations in employee attendance and quality performance indicators, emphasizing the importance of workload evaluation. To address these issues, recommendations include adding more operators per machine, which is projected to reduce mental workload scores by approximately 33%. Such measures can optimize task distribution, improve efficiency, and promote employee well-being. Overall, the findings suggest that systematic workload assessments using tools such as NASA-TLX are essential for enhancing productivity and supporting sustainable human resource management in the textile industry.

Helda Zerlyfera; Dwi Nurmawaty; Ade Heryana; Rini Handayani

Jurnal Riset Rumpun Ilmu Kesehatan 2025 Pusat riset dan Inovasi Nasional

Work stress is a prevalent and complex phenomenon frequently encountered by inpatient nurses as a result of the intense physical, emotional, and psychological demands inherent in their professional responsibilities. Nurses are required to deliver high-quality care under conditions of time pressure, emotional strain, and patient diversity, which can increase their susceptibility to stress. Individual factors—including age, gender, marital status, years of service, personality type, and self-assessment—play a crucial role in shaping nurses’ capacity to adapt to these pressures and maintain their performance. This study aims to comprehensively describe the influence of individual factors on work stress among inpatient nurses at RSUP Dr. Sitanala in 2025. Employing a quantitative descriptive design with a cross-sectional approach, a total of 34 inpatient nurses were recruited using total sampling. Data were collected using the NIOSH Job Stress Questionnaire, which measures multiple aspects of job-related stress. The results indicate that younger nurses, those with shorter work tenure, and individuals exhibiting type A personality traits are more vulnerable to experiencing high levels of stress compared to their counterparts. These findings underscore that individual characteristics significantly contribute to variations in work stress levels. The study emphasizes the importance of developing responsive human resource management strategies, such as stress management training, mentoring, and supportive work environments, to strengthen resilience and improve nurses’ well-being. By identifying and addressing these individual factors, healthcare organizations can enhance employee retention, promote patient safety, and ensure sustainable quality of care.

Demi Primavera; Hurian Kamela

Jurnal Kendali Akuntansi 2025 International Forum of Researchers and Lecturers

The implementation of a system commonly known as Good Governance refers to the extent to which the government is able to meet the needs and expectations of society through its policies, programs, and actions. The application of Good Governance is not only related to the effectiveness of bureaucracy but also emphasizes principles of transparency, accountability, participation, and fairness in governance. This is crucial because it has a direct impact on improving the quality of public services, which is one of the key indicators of government success. However, achieving the goals of Good Governance is not an easy task, as in practice, there are various challenges and obstacles that must be addressed. One of the most common barriers is the weakness of internal control systems, which should serve as oversight of employee performance. In addition, there remains a shortage of employees with adequate competencies, as well as work environments that do not fully support the implementation of accountable behavior. These conditions can hinder the achievement of the expected standards of Good Governance. Therefore, deepening and internalizing accountable behavior among government employees is highly important. Accountable behavior is not only related to an individual’s responsibility for their tasks but also to the outcomes of their work, which directly affect the wider community. The findings of this study indicate that accountable behavior has been practiced by employees, yet its implementation must be carried out consistently and continuously. Strengthening accountable behavior is thus expected to enhance the assessment of Good Governance implementation, particularly in the Greater Jakarta (Jabodetabek) region, which is characterized by high levels of governmental complexity and public service demands.

Klemens Raditya Maulana

Jurnal Kendali Teknik dan Sains 2025 International Forum of Researchers and Lecturers

. The phenomenon of a potential megathrust earthquake predicted to occur in the coming years has raised widespread concern among the Indonesian public, particularly due to the high vulnerability of existing structures. In response to this issue, this study aims to analyze the structural capacity of buildings in resisting seismic forces and lateral loads, with a specific focus on factory structures. As a civil engineering student specializing in structural engineering, the objective of this research is to examine the behavior, performance, and potential failure patterns of building structures under earthquake loads. The research method employs pushover analysis as a tool for structural assessment, while the evaluation process refers to the guidelines outlined in ATC-40. The analysis results indicate that the factory structure is capable of withstanding a lateral load of 108,587.40 kN, with a controlled roof displacement of 1.5 meters. The structural performance level is categorized under the Damage Control (DO) stage, specifically at performance level SP-2, where the structure remains standing under lateral loads but experiences damage requiring repair before reuse. Furthermore, the failure patterns observed reveal a progressive performance of structural elements, shifting from condition B (Basic), IO (Immediate Occupancy), LS (Life Safety), C (Collapse Prevention), up to E (Extreme Damage). These findings highlight the importance of proper structural design and evaluation in enhancing resilience, ensuring safety, and minimizing potential risks from future megathrust earthquake events.

Rita Nurul Andita Putri; Anita Oktaviana Trisna Devi; Yunita Primasanti

Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika 2025 Asosiasi Riset Ilmu Teknik Indonesia

PT. Lotus Indah Textile Industries, a manufacturing company in the open-end yarn spinning sector, faces significant issues related to defective products in its production process. This study aims to identify the level of human error among open-end machine operators and analyze the root causes of these errors. The methods employed include the Human Error Assessment and Reduction Technique (HEART) to calculate the Human Error Probability (HEP), as well as Root Cause Analysis (RCA) with the 5 Whys approach to identify the root problems. Data were collected through observation, interviews, and questionnaires during the period of May to June 2025. The results indicate that the activity of "pushing the full yarn so that it detaches from the holder and moves to the conveyor with the right hand" had the highest HEP value of 0.281996. The main root causes of human error include a lack of focus and accuracy among operators, rushing while working, limited experience, and insufficient training and periodic evaluations of employee effectiveness by the company. The impact of these errors results in defective products such as dirty yarn and rolls that do not meet standards. As an improvement recommendation, the company is advised to conduct periodic evaluations of operator effectiveness after training to enhance productivity and provide feedback, as well as to establish clear procedures for the doffing process of yarn on open-end machines to reduce errors. This study is expected to assist the company in improving operator performance, reducing human error rates, and minimizing defective products.

Astri Wahyuni; Mariam Makmur; Ari Ayu

Journal Economic Excellence Ibnu Sina 2025 STIKes Ibnu Sina Ajibarang

A company's financial performance is one of the main indicators in assessing the health and sustainability of a business entity's operations. Evaluation of financial performance is crucial, especially for large companies operating in strategic sectors such as telecommunications. PT. XL, as a telecommunications company listed on the Indonesia Stock Exchange, requires regular performance assessments to provide a clear picture of the effectiveness of its business strategy and its ability to generate profits. This study aims to analyze PT. XL's financial performance using a profitability ratio approach. The research method used is descriptive quantitative, utilizing secondary data sourced from the company's financial statements, including the balance sheet, income statement, and other financial statements for the 2021–2023 period. The profitability ratios analyzed include Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), and Earnings Per Share (EPS). These five ratios were chosen because they are able to describe the company's ability to generate profits, both in terms of sales, total assets, and shareholder equity. The analysis results indicate that PT. XL's financial performance during the study period is still less than optimal. This is reflected in the profitability ratio, which is below the average standard for the Indonesian telecommunications industry. This condition indicates that the company has not been able to optimally manage its resources to generate competitive profits. This finding has important implications, namely the need to evaluate financial management strategies, operational cost efficiency, and improve service quality to increase company profitability in the future. Therefore, this study confirms that profitability ratio analysis is a crucial instrument for assessing a company's financial condition and serves as a basis for formulating performance improvement strategies.  

Tarita Intan Soraya; Ratri Wulandari; Wellie Sulistijanti; Wulan Bhakti Pertiwi; Muhammad Sulthan Madany

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2025 Pusat riset dan Inovasi Nasional

Ensuring the delivery of high-quality public services within educational institutions is a critical factor for sustaining student satisfaction, institutional reputation, and overall organizational credibility. Service quality in higher education is often multidimensional and subjective, making its evaluation a challenging process. To address this complexity, the present study integrates the traditional Servqual model with fuzzy logic in order to handle the uncertainty and vagueness associated with human perceptions. The Servqual framework emphasizes five core dimensions of service quality, namely tangibles, reliability, responsiveness, assurance, and empathy, which together provide a comprehensive understanding of institutional service performance. The research was conducted at ITESA Muhammadiyah Semarang, where data collection was carried out through structured questionnaires designed to measure both student expectations and actual perceptions regarding institutional services. In order to capture the imprecise nature of these responses, three types of fuzzy numbers—triangular, trapezoidal, and shoulder fuzzy numbers—were applied to convert the linguistic assessments into measurable values. Subsequently, fuzzy gap analysis was performed to evaluate the discrepancy between expectations and perceptions across the five Servqual dimensions. The results of this analysis highlight that the integration of fuzzy logic into the Servqual model provides a more nuanced and flexible framework for assessing service quality compared to the conventional approach. It reduces the ambiguity in interpreting survey responses, thereby yielding more reliable insights into areas where service performance falls short of expectations. Furthermore, the study demonstrates that each dimension contributes differently to overall satisfaction, with responsiveness and assurance emerging as critical aspects requiring attention. In conclusion, the fuzzy-based Servqual model offers a robust methodological advancement in evaluating service quality within educational settings. The findings not only inform institutional leaders about current performance gaps but also provide actionable insights for continuous quality enhancement, policy formulation, and strategic decision-making to strengthen institutional competitiveness and credibility.

Nikita Anisa; Rini Werdiningsih; Emiliana Sri Pudjiarti

International Journal of Social Sciences and Communication 2025 International Forum of Researchers and Lecturers

This study aims to analyze the effect of school principals' transformational leadership on the performance of ICT teachers in implementing digital learning at SMAN XYZ, specifically examining how four dimensions of transformational leadership Influence teacher motivation, creativity, and innovation in technology integration. This quantitative research employed an explanatory correlational design with 20 ICT teachers as respondents selected through purposive sampling. Data were collected using validated questionnaires adapted from the Multifactor Leadership Questionnaire (MLQ) by Bass and Avolio (1994) for transformational leadership and the TPACK framework by Koehler and Mishra (2009) for teacher performance. Simple linear regression analysis was conducted using SPSS 25 to test the research hypothesis. Results demonstrate that transformational leadership significantly and positively influences ICT teacher performance (β = 0.672, p = 0.003 < 0.05), explaining 67.2% of performance variance. The principal's transformational leadership scored highly (4.3/5), with individualized consideration contributing most significantly to teacher performance. ICT teacher performance reached a high category (4.1/5), with the most substantial achievement in technology-based lesson planning, although challenges remain in independent digital content development and innovative assessment methods. Theoretically, this research strengthens transformational leadership Theory in digital Education contexts and supports the TPACK framework's emphasis on leadership support for technology integration. Practically, findings guide principals to optimize transformational leadership through enhanced mentoring, professional development programs, and the creation of an innovation culture. The study offers an empirical foundation for educational policymakers to develop school leadership training programs focused on digital transformation, while highlighting the importance of individualized consideration in supporting teacher technology competency development.

Haryatno Saputra; Andi Yulia Muniar; Mashud Mashud

Neptunus: Jurnal Ilmu Komputer Dan Teknologi Informasi 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Employee performance appraisal is an important process in human resource management that aims to evaluate individual work achievements based on certain criteria set by the organization. This process not only serves to assess the extent to which an employee meets work standards, but also serves as a basis for strategic decision-making, such as job promotions, bonus awards, and career development planning. However, in practice, CV. Surya Perkasa Makassar faces serious obstacles in the form of subjectivity in the assessment process, because the benchmarks used still tend to be based on the likes or dislikes of superiors. This causes the evaluation results to be less objective, inconsistent, and potentially reduce employee work motivation. To overcome these problems, this study aims to develop a decision support system for employee performance appraisal using the Tsukamoto Fuzzy Logic method. This method was chosen because it is able to accommodate uncertainty in the assessment, resulting in more objective, measurable, and consistent decisions. This study uses a Research and Development (R&D) approach with a Black Box Testing method to ensure system functionality. The assessment criteria used include five main aspects, namely work quality, work quantity, discipline, responsibility, and cooperation. Data from these criteria is processed through fuzzification, inference, and defuzzification stages to obtain the final employee performance score. Test results indicate that all system features function as expected. The system is able to prevent data duplication, validate input, and produce accurate final performance scores. The implementation of the Tsukamoto Fuzzy Logic method has proven effective in reducing the level of subjectivity that typically occurs in manual assessments. Therefore, this system can be used as a reliable tool in managerial decision-making, both regarding promotions, bonus awards, and planning employee future career development.  

Widyanti Putri; M. Afuan; Desi Purnama Sari

Jurnal Manajemen Kewirausahaan dan Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study investigates the influence of organizational culture and school leadership on teacher performance through work motivation as an intervening variable at SMA N 2 Pasaman Barat. The research employed a quantitative approach, with the entire population consisting of 46 teachers serving as respondents. Data were analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) method, including assessments of both the outer and inner models, as well as hypothesis testing. Data processing was conducted with the SmartPLS 3 software package to ensure accuracy and reliability in statistical analysis. The findings reveal that organizational culture has a significant positive effect on work motivation, indicating that a supportive and constructive organizational environment fosters higher levels of teacher motivation. Similarly, school leadership demonstrates a substantial impact on work motivation, emphasizing the importance of principals in inspiring and guiding teachers to remain engaged in their professional roles. Furthermore, the analysis shows that organizational culture significantly affects teacher performance, suggesting that strong cultural values and shared norms within the school enhance overall effectiveness in teaching. In contrast, the results indicate that school leadership does not have a direct significant effect on teacher performance, highlighting that leadership influence may be indirect, primarily channeled through motivational factors. Additionally, work motivation itself is found not to exert a substantial effect on teacher performance, suggesting that motivation alone may be insufficient without being supported by other organizational and contextual factors. When tested as an intervening variable, work motivation does not significantly mediate the relationship between organizational culture and teacher performance, nor between school leadership and teacher performance. Overall, the study contributes to the understanding of how organizational culture and leadership interact with teacher motivation and performance, with implications for educational management strategies aimed at enhancing teacher outcomes in secondary schools.

Oni Novea; Indah Listyani; Ahmad Idris

Global Leadership Organizational Research in Management 2025 STIKes Ibnu Sina Ajibarang

This study aims to examine the influence of motivation, work enthusiasm, and work discipline on the performance of employees at PT. Pos Indonesia (Persero), Kediri Branch Office. A quantitative research approach was employed with a total population of 64 respondents. The sampling technique applied was saturated sampling, resulting in all 64 members of the population being used as the research sample. Data analysis was conducted using SPSS 25.0. The research process included validity and reliability assessments, classical assumption evaluations, multiple linear regression analysis, partial testing (t-test), simultaneous testing (F-test), and calculation of the coefficient of determination (R²). The results reveal that, individually, motivation, work enthusiasm, and work discipline each have a significant impact on employee performance. Moreover, when considered together, these three factors also exert a significant influence on employee performance.

Wanda Alyzza Fitri; Neneng Miskiyah; Agung Anggoro Seto

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

This study aims to evaluate the financial condition of four private banks, namely Bank Mega, Bank JTrust, Bank Danamon, and Bank Panin listed on the Indonesia Stock Exchange during the period 2015 to 2024. The analysis uses the Risk-Based Bank Rating (RBBR) approach with a quantitative method, where the data source is derived from published annual financial statements. The sampling technique was carried out by purposive sampling with the criteria of financial statements available for the last 10 years and the fluctuations in profits in the last three years. The bank's health assessment is carried out through four main aspects. First, the risk profile is measured using non-performing loan (NPL) ratios and liquidity levels through the Loan to Deposit Ratio (LDR). Second, Good Corporate Governance (GCG) is evaluated based on regulatory compliance and transparency reporting. Third, profitability which includes the return on asset ratio (ROA) and net interest margin (Net Interest Margin / NIM). Fourth, the capital aspect is analyzed through the Capital Adequacy Ratio (CAR). The results of the study show that in general, the four banks are in a healthy condition, especially in terms of capital and governance, which reflects the bank's ability to meet the minimum capital requirements and maintain management practices in accordance with banking industry standards. However, significant differences were found in the risk and profitability aspects. Banks that have less than optimal risk management tend to experience an increase in NPLs, while banks that are more efficient in managing operational costs are able to maintain ROA and NIM at a more stable level. In addition, external factors such as global economic conditions, monetary policy, interest rates, and interbank competition also affect financial performance.

Fitrotus Salamah; Rosa Imani Khan; Ridwan Ridwan

Inovasi Pendidikan dan Anak Usia Dini 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This research is motivated by the low speaking ability of children in group A of RA Tarbiyatul Khoiriyah. This problem is caused by the lack of varied learning methods and the use of learning media that have not been able to optimally attract children's attention and interest. In fact, speaking ability is an important aspect in early childhood language development, which plays a role in communication and further learning processes. Therefore, an innovative and interesting approach is needed to encourage children's speaking skills. This research aims to develop children's speaking ability through storytelling activities using Paflaber (Pictured Flannel Board) as an interactive visual aid. This research uses the Classroom Action Research (CAR) approach model Kemmis and Taggart, which is implemented in three cycles. Each cycle consists of planning, implementation, observation, and reflection stages. The subjects in this study were 20 children aged 4–5 years, consisting of 10 boys and 10 girls. The instruments used in the research included open modules, child performance assessment sheets, as well as observation notes and activity documentation. The results showed a significant increase in children's speaking ability in each cycle. Learning completion increased from 30% in the pre-action phase to 40% in cycle I, 60% in cycle II, and 85% in cycle III. The implications of this research result indicate that Paflaber media is very effective in improving the speaking skills of early childhood children. This media not only helps children understand the content of the story through visualization but also stimulates active involvement and verbal interaction. Therefore, Paflaber media is recommended as one of the creative learning strategies that can be implemented by early childhood teachers to develop children's language skills in a fun and meaningful way.

Eko Wijayanto; Eny Haryati; Dian Ferriswara

Kajian Administrasi Publik dan ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study examines the strategic role of Koperasi Desa Merah Putih (Red and White Village Cooperative) in accelerating the achievement of the Sustainable Development Goals (SDGs) in Indonesia, using qualitative document analysis as the primary method. Key institutional documents—namely the Articles of Association/Bylaws (AD/ART) and the Village Medium-Term Development Plan (RPJMDes)—were analyzed to identify cooperative values, integration into local development planning, and contributions to specific SDG indicators. Findings reveal that the cooperative’s core principles—voluntary membership, inclusivity, democratic governance, and equitable profit sharing—align strongly with SDG 1 (No Poverty), SDG 5 (Gender Equality), and SDG 8 (Decent Work and Economic Growth). The RPJMDes analysis indicates formal recognition of the cooperative as a driver of economic empowerment, gender equity, and sustainable community development, with potential scalability to other villages and rural areas in Indonesia. Further analysis demonstrates how the cooperative actively promotes women’s participation in leadership roles, supports income-generating activities for marginalized groups, and encourages the localization of economic value chains. These practices foster not only economic inclusion but also enhance community resilience and social cohesion. However, several challenges were identified. These include inconsistent documentation quality, lack of standardized performance metrics, and limited results-based evaluation frameworks that hinder a thorough impact assessment. Additionally, there remains a gap in digitalization, which affects data transparency and accessibility. The study’s novelty lies in its document-based approach, offering a replicable model for assessing SDG readiness in similar rural institutions. Unlike interview-based studies, this method reduces subjective bias and highlights the importance of formal governance structures.

Suparman Suparman; Aris Sunarya; Sarwani Sarwani; Sri Kamariyah

Jurnal Hukum, Administrasi Publik dan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study explores the potential and contribution of hotel and restaurant taxes to Regional Original Revenue (PAD) in Surabaya, Indonesia. Using a qualitative descriptive approach, data were obtained from both primary and secondary sources. Primary data came from the Regional Government of Surabaya and the Regional Revenue Agency, while secondary data included academic literature, statistical reports, and regulatory documents. Data analysis employed McNabb’s (2002) framework, which consists of grouping information by relevant constructs, identifying interpretive bases, generating generalizations, testing alternative interpretations, and refining theory from case evidence.The findings reveal that the hotel and restaurant sectors in Surabaya possess considerable growth potential, supported by increasing investment, a steady rise in tourist arrivals, and the growing public interest in the property and culinary industries. Hotel taxes have contributed an average of 4.96% of PAD annually, while restaurant taxes contributed 8.06%, reflecting their critical role in strengthening local fiscal capacity. Revenue performance has been further enhanced by the implementation of a self-assessment tax system, improvements in taxpayer compliance, and supportive local economic infrastructure. Despite these positive contributions, several challenges remain. These include unregistered lodging facilities, limited enforcement mechanisms, and a shift in consumer demand toward smaller-scale hospitality businesses, which can reduce taxable capacity. Addressing these challenges requires optimizing the hospitality tax base, expanding tourism promotion, strengthening compliance monitoring, and advancing digital-based tax management systems to ensure efficiency and transparency. In conclusion, hotel and restaurant taxes play a vital role in ensuring Surabaya’s fiscal independence and financing public welfare initiatives. Strengthening governance and adopting adaptive policies are essential for maximizing their potential contribution to sustainable local development.

Dede Kurniasih; M. Yusuf; Afrizawati Afrizawati

Jurnal Manajemen Bisnis Era Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to evaluate the soundness of PT Bank Panin Tbk during the 2014–2024 period using the RGEC method, which assesses four key dimensions: risk, governance, earnings, and capital. This research approach is quantitative and descriptive, utilizing secondary data sourced from annual reports, financial statements, and officially published corporate governance documents. Each component is analyzed using relevant indicators, such as the NPL ratio, LDR, PDN, ROA, ROE, BOPO, NIM, and CAR. The results indicate that PT Bank Panin Tbk's risk profile, as reflected in the NPL, PDN, and LDR ratios, is largely in the healthy category, demonstrating the bank's ability to effectively manage credit and liquidity risks. An evaluation of corporate governance, based on consistent self-assessment reports over ten years, also demonstrates the achievement of a healthy rating, reflecting the bank's commitment to maintaining the principles of transparency, accountability, and regulatory compliance. Regarding earnings, profit performance, as measured by ROA, ROE, BOPO, and NIM, shows stable and positive results, confirming the bank's ability to generate sustainable profits. Meanwhile, in terms of capital, the CAR ratio recorded excellent performance and was a dominant factor in maintaining capital resilience while meeting the capital adequacy standards set by regulators. These findings confirm that PT Bank Panin Tbk was in overall good health throughout the study period. The results of this study are expected to provide strategic input for bank management in maintaining positive performance and for regulators as material for evaluating banking policies.  

Radithia Adji Nugraha; Maryeti

Jurnal Manajemen Pariwisata dan Perhotelan 2025 International Forum of Researchers and Lecturers

The compensation system is an important element in human resource management, because it plays a direct role in influencing employee motivation, performance, and job satisfaction. In human resource management, the existence of human resources plays a vital role that must be considered by the company, including in terms of compensation. The ideal compensation system is one based on the principles of fairness and appropriateness, which can be directly felt by employees. The assessment of fairness and appropriateness can be seen from several dimensions, namely the internal dimension relating to the suitability of workload and rewards received, the external dimension considering company policies and market standards, and the individual dimension relating to the ability of compensation to meet employee living needs. Based on this, this study focuses on the compensation system implemented at the Double-Tree By Hilton Bintaro Jaya Hotel, specifically for banquet kitchen staff consisting of contract staff and daily workers. This study uses a descriptive qualitative approach with data collection through interviews, observations, and documentation. The results show that the compensation system for contract staff has been running optimally. From the internal side, the workload is considered commensurate with the rewards received. Externally, the compensation provided is competitive compared to competing companies. Furthermore, from an individual perspective, employees' living needs are met, even supported by a substantial service charge that exceeds their base salary. However, for daily workers, the compensation system is deemed suboptimal. Although their workload is equivalent to that of contract staff, their compensation is not the same, and they do not receive a service charge. Based on these findings, this study recommends optimizing the compensation system, particularly for daily workers, to ensure fairness and equity across all staff levels, thereby increasing work motivation, loyalty, and overall performance.