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Lisdayanti Tinambunan; Jesica Carolina; Elisabet Elisabet; Matius Timan Herdi Ginting

Nubuat : Jurnal Pendidikan Agama Kristen dan Katolik 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to implement the Christian Religious Education and Character Education (PAK) teaching module in grade V of SDN 1 Sabaru, Palangka Raya, with a focus on the topic “Jesus Was Crucified, Died, and Risen for Me.” The learning process is designed to support students’ spiritual and character development through an interactive and project-based approach. Teaching methods include group discussions, the use of miniature media as visual learning aids, collaborative activities, and guided reflection on Christian values relevant to students’ daily experiences. The results of classroom observations show that most students are active, enthusiastic, and involved in the learning process, able to understand the theological meaning of the crucifixion, death, and resurrection of Jesus, and apply the values of love, gratitude, and responsibility in everyday life. Obstacles found include a lack of self-confidence in some students and less optimal group dynamics during activities. These findings serve as important evaluation materials for improving the effectiveness of future learning implementation

Triani Cahya Ningsih; Rike Yulianingsih; Prita Aura Eklesia; Matius Timan Herdi Ginting

Nubuat : Jurnal Pendidikan Agama Kristen dan Katolik 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The implementation of the eighth-grade Christian Religious Education teaching module on the topic "Love as the Foundation of a Believer's Life" was carried out as an effort to provide an active, reflective, and contextual learning process in accordance with the principles of the Independent Curriculum. Learning is designed through an interactive approach with discussion activities, analysis of biblical texts, case studies, problem-solving, and personal reflection that provide opportunities for students to construct understanding independently. Through these activities, students are guided to understand the concept of agape love as sincere love, giving without expecting anything in return, and is manifested in concrete actions towards others. The implementation results show that this teaching module is able to improve students' conceptual understanding of the meaning of love from a biblical perspective and its relevance in modern life. Students appear to be increasingly confident in expressing opinions, are able to work together in groups, and are actively involved in learning activities. In addition, the emergence of attitudes of empathy, tolerance, and habits of helping each other are indicators that the value of love is not only understood cognitively, but also internalized in behavior. This teaching module also contributes to improving students' critical thinking skills and spirituality through reflection activities that invite them to evaluate acts of love in daily life at school, family, and society.

Dwi Yana Rahmawati; Siti Mujanah; Riyadi Nugroho

International Journal of Entrepreneurship and Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of Innovative Work Behaviour, Upskilling, and Work Ethic on the Health Workers Performance with Intention to Stay as an intervening variable at RSUD Sumberrejo. The background of this research stems from challenges in improving service quality, high workload, and the need to strengthen competency and retention among health workers. The study employs a quantitative approach using a survey method through the distribution of questionnaires, with data analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) through SmartPLS version 4.0. The population consists of 216 employees, and the sampling technique used is non-probability sampling, resulting in 140 respondents. The findings reveal that Innovative Work Behaviour, Work Ethic, and Intention to Stay have a significant positive effect on the performance of health workers. In addition, Innovative Work Behaviour and Work Ethic significantly influence Intention to Stay. However, Upskilling shows a positive but non-significant effect on both Intention to Stay and Performance, indicating that skill enhancement requires managerial support and motivation to contribute effectively to employee performance. Intention to Stay serves as a mediating variable in several relationships among the constructs. Strengthening innovative behaviour, work ethic, and competency development, accompanied by appropriate retention strategies, is essential for improving the performance of health workers in regional hospitals. Future studies are recommended to develop the research model by incorporating additional variables that may have stronger effects on Intention to Stay and Performance.

I Kadek Pande Ivnata Kusuma; Luh Made Dwi Wedayanthi

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The RIGEM community service program was carried out with the aim of strengthening character education for early childhood through the use of children’s songs in TK B. The background of this activity stems from concerns about the increasing exposure of children to adult songs and content, which may influence their behavior and moral values. Children’s songs were chosen as the main medium because they have simple melodies, easy-to-remember lyrics, and contain positive values that can stimulate children's cognitive, affective, and social development. This study employs a descriptive qualitative approach using the CIPP evaluation model (Context, Input, Process, Product) to assess the effectiveness of the program. Data were collected through observations, interviews with teachers and parents, and documentation of activities. The results show that the children’s songs introduced particularly those containing messages about politeness, cooperation, and responsibility were effective in improving children's understanding of moral values and encouraging positive behavioral changes. Children became more accustomed to using polite expressions, showing empathy, and cooperating during classroom activities. Teachers and parents played an important role in reinforcing these habits both at school and at home. Overall, the RIGEM program proved to be an effective, enjoyable, contextual, and easily implemented effort to foster character development in early childhood education.

Rinaldi Sri Herlambang; Adi Suprayoga; Ririn Uke Saraswati; Marcela Saputri; Roziyahtul Khoirot +3 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The Society 5.0 era requires younger generations to develop strong digital literacy skills, not only in terms of technical technology use but also in understanding digital business administration and legal compliance. This community service program aims to enhance digital accounting literacy among students at MAN 3 Bekasi through training on accounting software and guidance on online registration of the Taxpayer Identification Number (NPWP). The activity was conducted using several methods, including material delivery, live demonstrations, independent practice, and evaluation using pre-test and post-test assessments. The results show a significant increase in participants’ knowledge, with an average improvement of 89.75% after attending the workshop. Furthermore, evaluation feedback indicates that participants expressed a very positive response toward the activity in terms of relevance, content delivery, and implementation process. Therefore, this program successfully contributed to improving students’ readiness to face digital transformation in the fields of accounting and tax administration

Nadea Legitasari; Yusuf Hariyoko; Wahid Hidayat

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

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

Fitriani Fitriani; Maria Asyerem; Chiana Endemina Bonsapia; Inggrit Rita Uli Manik

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Sambofuar Village in Samofa District, Biak Numfor Regency, faces various maternal health challenges due to limited access to healthcare services, low socioeconomic conditions, and inadequate capacity of posyandu cadres in supporting pregnant women with high-risk conditions. With a population of 954 people and 228 households, only 64% of pregnant women received antenatal care during the second trimester, while 18% did not undergo any pregnancy check-up. To address these issues, the Student Creativity Program was implemented using a community-based cadre empowerment approach. The program was carried out from October 11 to December 9, 2024, involving five posyandu cadres, most of whom were 50–59 years old, had an elementary school education, and had more than five years of experience. The intensive training provided resulted in a significant increase in knowledge, where pre-test scores ranging from 30–50 improved to 70–90 in the post-test. Mentoring activities at the posyandu also showed that all cadres (100%) were able to perform their duties effectively, including providing health education and independently assisting high-risk pregnant women. This program has contributed positively by improving cadre competency, strengthening maternal health literacy, and potentially reducing the risk of pregnancy complications. Overall, cadre empowerment through training and education has proven effective and should be continued to strengthen the maternal health system in Sambofuar Village.

Zulfahmi, Qolbiraini Azzahra; Berahman Berahman

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

The mathematics learning outcomes of students at SMP Negeri 3 Bontang on Rational Numbers are still relatively low. Data from the 2019 National Examination (UN) shows an average math score of 46.43, which is in the "poor" category. Summative assessment results indicate that most students have not yet achieved the Learning Objective Achievement Criteria (KKTP). This situation indicates that the learning process tends to be conventional and lacks active student engagement. Therefore, a more innovative learning model is needed, one of which is the Team Games Tournament (TGT), which combines group work, competition, and educational games. This study aims to determine the effect of the TGT learning model on the mathematics learning outcomes of seventh-grade students at SMP Negeri 3 Bontang in the topic of Rational Numbers. This study used a quantitative approach with a quasi-experimental type and a Posttest-Only Control Group Design. The study population was 203 seventh-grade students in the 2024/2025 academic year, with a sample consisting of class VII A as the experimental group (33 students) and class VII F as the control group (34 students), selected through a purposive sampling technique. The research instrument was a five-item essay test. The analysis results showed that the average posttest of the experimental group was 67.848, higher than the control group at 61.794. The Independent Sample t-Test produced a significance value of 0.031 <0.05, so H₀ was rejected. This indicates that the Team Games Tournament (TGT) learning model has a significant effect on improving students' mathematics learning outcomes in the Rational Numbers material.

Ridwan Fauzi, Muhammad; Hambali, Adang; Darmalaksana, Wahyudin; Nursobah, Asep

International Journal of Islamic Educational Research 2025 Asosiasi Riset Ilmu Pendidkan Agama dan Filsafat Indonesia

General education at Islamic Religious Higher Education Institutions (PTKI) plays an important role in developing students’ critical thinking skills so they can analyze religious and social issues reflectively and contextually. However, learning practices in PTKI are still dominated by teacher-centered approaches and low cognitive achievement, which limits the development of analytical, evaluative, and problem-solving abilities. Meanwhile, studies show that integrating digital media, particularly video, can improve conceptual understanding, motivation, and cognitive engagement, yet a digital video-based meaningful learning model specifically designed for the PTKI context remains limited. Therefore, this study aims to formulate a Digital Video-Based Meaningful Learning Model (MPBBVD) to enhance students’ critical thinking skills. This research employed a literature review method by analyzing books, scientific articles, research reports, and digital sources related to meaningful learning, constructivism, multimedia learning, digital video use, and critical thinking development. Data were analyzed descriptively and qualitatively to identify the theoretical foundations, learning syntax, and design principles of the model. The findings indicate that MPBBVD integrates Ausubel’s Meaningful Learning theory, constructivist perspectives from Piaget, Vygotsky, and Bruner, Mayer’s Multimedia Learning theory, and the critical thinking framework of Facione and Ennis. The model uses digital video as the main learning medium and applies the ACTIVE stages (Attend, Connect, Think, Interpret, Verify, Evaluate) to promote contextual and interactive learning. Integrating pre-, during-, and post-video activities supports knowledge construction, reduces cognitive load, and increases student engagement, contributing theoretically and practically to improving critical thinking in PTKI in the Industrial Revolution 4.0 era.

Rinaldi Sri Herlambang; Adi Suprayoga; Ririn Uke Saraswati; Marcela Saputri; Roziyahtul Khoirot +3 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The Society 5.0 era requires younger generations to develop strong digital literacy skills, not only in terms of technical technology use but also in understanding digital business administration and legal compliance. This community service program aims to enhance digital accounting literacy among students at MAN 3 Bekasi through training on accounting software and guidance on online registration of the Taxpayer Identification Number (NPWP). The activity was conducted using several methods, including material delivery, live demonstrations, independent practice, and evaluation using pre-test and post-test assessments. The results show a significant increase in participants’ knowledge, with an average improvement of 89.75% after attending the workshop. Furthermore, evaluation feedback indicates that participants expressed a very positive response toward the activity in terms of relevance, content delivery, and implementation process. Therefore, this program successfully contributed to improving students’ readiness to face digital transformation in the fields of accounting and tax administration

Adzra Ghina Nazifah; Laras Fiela Indraningrum; Lusti Kristina Ayu Saputri Manalu; Novi Purnamasari; Rheisyah Indah Cahyani

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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

Adli Rikanda Saputra; Arifa Kurniawan

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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

Abdul Jabbar, Umar; Septa Intiar

Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) 2025 LPPM Universitas 17 Agustus 1945 Semarang

The hospitality sector faces major challenges, including fierce competition, low occupancy rates, and high operating costs, especially post-COVID-19 pandemic. This article examines how adaptation strategies, particularly through digital investments, affect customer satisfaction and hotel occupancy rates. This study uses a mixed method approach, combining quantitative and qualitative methods. Qualitative data was collected through in-depth interviews with managers, staff, and guests at five hotels in Semarang, Indonesia, to identify key factors for successful adaptation. Qualitative data are analyzed using MAXQDA software. Quantitative data were analyzed by multiple regression. The results show that investment priorities are a key driver of successful adaptation, although supporting factors such as improved facilities, quality of service, and the involvement of all personnel. Quantitative findings show that hotel adaptation strategies significantly affect customer satisfaction (influence of 47.10%) and occupancy rate (influence of 38.40%). Digitalization enhances operational efficiency, allowing staff to focus on personal interactions. Technologies like AI-based recommendations and mobile check-in directly improve the overall guest experience, correlating with loyalty. The conclusion of the study is that strategic digital investments, improved service quality and active staff engagement, are key to improving customer satisfaction, optimizing occupancy rates, ultimately, driving hotel revenue growth in the post-pandemic era.

Hartanti Hartanti; Alifiani Alifiani; Anies Fuady

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

Training on creating Heyzine-Canva-based e-book learning media through the Subject Teacher Working Group (MGMP) aims to improve teachers' professional competence in facing educational demands and digital technology integration. This training activity is designed using demonstration, hands-on practice, and group discussion methods, so that it can accommodate various levels of technology mastery among teachers. Through this training, teachers are guided to develop interactive e-books, learning videos, and innovative digital quizzes using the Heyzine and Canva platforms. The training results show a significant improvement in teachers' skills in utilizing digital media, confidence in integrating technology into learning, and motivation to continue innovating. Additionally, this training also encourages collaboration among teachers and builds a professional network that supports continuous development. Challenges faced, such as variations in technology skills and device limitations, are addressed through ongoing mentoring and further training. This training contributes to improving the quality of learning, student engagement, and supports the achievement of national education goals in the digital era.

Antoni Antoni; Faisal Akbar; Endah Tri Wisudaningsih

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to strengthen the understanding of UNZAH Genggong students regarding the concept of the vital period and the development of awareness in infants. A qualitative approach was employed through interview and observation techniques to explore the process of improving this understanding. The findings indicate that structured learning and hands-on practice significantly enhance students’ knowledge of the vital period concept and the importance of awareness in supporting optimal infant development. Furthermore, the intervention emphasizes the need for integrating theory and practice in the learning process to improve students’ competencies in childcare and child development. The strategies implemented not only reinforce students’ conceptual understanding but also develop their practical skills, which are crucial in the context of early childhood education. The data show that educational strategies combining theory and practice can be sustained, providing a positive impact on the improvement of students’ competencies and the overall quality of early childhood education. Therefore, strengthening students’ understanding of the concepts of the vital period and infant awareness can make a significant contribution to better childcare quality and child development.

I Kadek Pande Ivnata Kusuma; Luh Made Dwi Wedayanthi

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The RIGEM community service program was carried out with the aim of strengthening character education for early childhood through the use of children’s songs in TK B. The background of this activity stems from concerns about the increasing exposure of children to adult songs and content, which may influence their behavior and moral values. Children’s songs were chosen as the main medium because they have simple melodies, easy-to-remember lyrics, and contain positive values that can stimulate children's cognitive, affective, and social development. This study employs a descriptive qualitative approach using the CIPP evaluation model (Context, Input, Process, Product) to assess the effectiveness of the program. Data were collected through observations, interviews with teachers and parents, and documentation of activities. The results show that the children’s songs introduced particularly those containing messages about politeness, cooperation, and responsibility were effective in improving children's understanding of moral values and encouraging positive behavioral changes. Children became more accustomed to using polite expressions, showing empathy, and cooperating during classroom activities. Teachers and parents played an important role in reinforcing these habits both at school and at home. Overall, the RIGEM program proved to be an effective, enjoyable, contextual, and easily implemented effort to foster character development in early childhood education.

Sulthan Fari Farras Fathin; Mutiarani Mutiarani

Jurnal Riset Rumpun Ilmu Bahasa 2025 Pusat riset dan Inovasi Nasional

This study investigates the effectiveness of a multimodal approach in improving students’ English reading comprehension at SMPN 10 South Tangerang during the 2025/2026 academic year. Involving 42 eighth-grade students, the research aimed to determine whether integrating various modes of learning—such as text, images, audio, and video—could enhance reading comprehension more effectively than traditional text-based instruction. A pre-experimental one-group pre-test and post-test design was used to measure students’ progress before and after the implementation of multimodal learning. Data were analyzed using a paired sample t-test to identify significant differences between the two tests. The results indicated a notable improvement, with the mean score increasing from 70.48 on the pre-test to 79.76 on the post-test, representing a gain of 9.28 points. The significance value (Sig. 2-tailed = 0.000) confirmed that the improvement was statistically meaningful. These findings demonstrate that multimodal instruction enhances comprehension by presenting information through multiple sensory channels, supporting diverse learning preferences, and creating a more engaging and interactive learning environment. The study concludes that the multimodal approach is an effective method for teaching reading comprehension in junior high school and recommends broader application in English classrooms to strengthen students’ motivation, understanding, and overall learning outcomes.

Yaumil Akbar; Nelvi Erizon

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

This study aims to determine the relationship between learning motivation and learning outcomes in SMAW welding engineering among eleventh-grade students at SMKN 2 Solok. This research employed a quantitative method with a correlational approach. The population consisted of all students from classes XI TPM 1 and XI TPM 2, totaling 51 students, using a total sampling technique. Learning motivation data were collected through a validated and reliable questionnaire, while learning outcome data were obtained from post-test scores in the SMAW welding subject. Data were analyzed using the Pearson Product Moment correlation test with the assistance of SPSS software. The results showed a correlation coefficient of r = 0.783 with a significance value of 0.000 < 0.01, indicating a strong, positive, and statistically significant relationship between learning motivation and students’ learning outcomes. These findings suggest that higher learning motivation leads to better learning outcomes in SMAW welding engineering. Therefore, learning motivation plays an important role in improving students’ academic performance. This study is expected to provide useful insights for teachers and schools in developing instructional strategies that enhance students’ motivation and learning outcomes.

Pristiya Maulaningrum; Siti Mujanah; Riyadi Nugroho

International Journal of Entrepreneurship and Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

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

Rahmadani, Nabila; Yulazri

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

This study aims to analyze the effect of sustainability report disclosure, audit committee meeting frequency, liquidity, leverage, and total asset turnover on profitability in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Profitability is measured using Return on Equity (ROE). This research adopts a quantitative approach using secondary data obtained from annual financial statements and sustainability reports. The sample was selected using purposive sampling, yielding 34 mining companies with 102 observations in total. Multiple linear regression analysis was employed after fulfilling classical assumption tests. The results indicate that sustainability report disclosure, audit committee meetings, liquidity, leverage, and total asset turnover simultaneously have a significant effect on profitability. However, partially, total asset turnover has a positive and significant impact on profitability. Meanwhile, sustainability report disclosure, audit committee meeting frequency, liquidity, and leverage do not significantly affect profitability. These findings suggest that asset utilization efficiency plays a crucial role in improving profitability in the mining sector. This study is expected to provide insights for companies, investors, and regulators to understand the determinants of profitability better and to support improved corporate governance and financial decision-making in mining companies.