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Komala Dewi Muslimin; Yuliana Yuliana; Tressan Eka Putri S. Katili; Nurlismi Subbe; Ismi Choirunnisa

Jurnal Riset Rumpun Ilmu Kesehatan 2026 Pusat riset dan Inovasi Nasional

The provision of herbal-based complementary feeding (MP-ASI) has several positive impacts, including improving mothers’ understanding and skills in preparing complementary foods from local food ingredients in accordance with local customs and socio-cultural practices, thereby enabling mothers to independently continue providing local complementary feeding. This study aimed to determine the effect of training on the preparation of herbal-based complementary feeding for mothers of children under three years old on their knowledge and skills in preparing complementary feeding. This study employed a quasi-experimental research design and was conducted at Kanda Public Health Center. The population consisted of all mothers with children under three years old in the working area of Kanda Public Health Center, totaling 245 mothers. The sample size in this study was 35 respondents. The results of the analysis showed that there was a significant difference in mothers’ knowledge before and after the training on complementary feeding preparation, with a significance value of 0.000.

Asridianti Asridianti; Dewi Permata Sari; Septa Diana Nabella

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study examines the influence of technology utilization, records management, infrastructure, and training on employee performance at the Regional Financial and Asset Management Agency (BPKAD) of Batam City. A quantitative approach with an associative design was employed to identify relationships between variables and measure their effects. The study involved 89 employees as respondents using a saturated sampling method to ensure all members of the population were included. Data were collected through structured questionnaires and analyzed using multiple linear regression along with F-test and t-test to assess both simultaneous and partial effects. The findings reveal that all independent variables simultaneously have a significant impact on employee performance, while individually technology, records management, infrastructure, and training also demonstrate significant positive effects. These results indicate that the effective use of digital systems, well-organized archival practices, adequate and supportive facilities, and continuous training programs play a crucial role in enhancing employee performance and productivity, as well as improving efficiency, accuracy, and overall organizational effectiveness. The study suggests that organizations should strengthen technological implementation, improve document management systems, provide sufficient work facilities, and conduct sustainable training programs to achieve optimal and long-term organizational outcomes.

Nur Okta Qomari Kiasati; Putri Awalina; Muhammad Alfa Niam

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study was conducted to determine the effect of profitability and cost of debt on tax avoidance in wholesale trading companies from 2018 to 2021. The population in this study was 53 companies spanning a four-year period. The sample size used in this study was 49 from a population of 212. The sampling technique used was non-random sampling, with criteria being determined for sample selection. Testing was conducted using descriptive statistics, classical assumption tests, outlier tests, and multiple linear regression. The results showed that profitability and cost of debt had a significant positive effect on tax avoidance, accounting for 19.3% of the total, with the remainder coming from other variables. Partially, profitability had a significant negative effect on tax avoidance, meaning that an increase in profitability would decrease tax avoidance. Meanwhile, the cost of debt had an insignificant negative effect on tax avoidance, meaning that the higher the cost of debt, the higher the tax avoidance

Humaira Humaira; Mauliza Mauliza; Noviana Zara

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

The increasing complexity of competition in the healthcare industry requires hospitals to adopt adaptive and strategic management practices to enhance organizational competitiveness. This study aims to analyze the role of strategic management in improving hospital competitiveness through a Systematic Literature Review (SLR) approach. A total of 41 national and international scientific articles published between 2014 and 2025 were reviewed, sourced from Scopus, Web of Science, Google Scholar, and Sinta databases, following the PRISMA guidelines for literature selection. The synthesis of findings indicates that strategic management plays a significant role in strengthening hospital competitiveness through clear strategy formulation, consistent implementation, and continuous performance evaluation. Key factors contributing to competitive advantage include strategic leadership, adaptive organizational culture, effective human resource management, utilization of information technology, and integration between strategic planning and operational processes. The results emphasize that hospitals implementing strategic management comprehensively are better equipped to respond to environmental dynamics, improve service quality, and sustain competitive advantage in the long term. This study highlights the importance of strategic management as a foundational element in modern hospital governance and provides a conceptual basis for future empirical research in healthcare management.

Noni Diah Agustin; Salsabila Ramadhani; Adiva Rizqy Ayudia

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of national income, as measured by Gross Domestic Product (GDP), on poverty levels in Indonesia from a sharia economic perspective. The research method used is quantitative with a simple linear regression approach, supported by a literature review to enrich the analysis from an Islamic perspective. The data used is annual secondary data from the 2010-2023 period sourced from the Central Statistics Agency (BPS). The results indicate that national income (GDP) has a negative and significant effect on poverty levels in Indonesia, meaning that every increase in GDP is followed by a decrease in the percentage of the poor. From a sharia economic perspective, national income growth must be accompanied by a fair distribution mechanism through zakat, infaq, sedekah, and waqf (ZISWAF) instruments so that its benefits can be felt by all levels of society, in line with the concepts of falah and maqashid sharia.

Afridariyana Afridariyana; Rini Elfina; Septa Diana Nabella

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study examines the influence of work discipline, employee motivation, and work environment on employee performance at the Office of Women Empowerment, Child Protection, Population Control, and Family Planning (DP3AP2KB) of Batam City. The research applies a quantitative approach with an associative design to determine the relationship and influence among variables. Data were collected from all employees using a structured questionnaire that had been tested for validity and reliability to ensure the accuracy of the research instrument. The analysis technique used is multiple linear regression to evaluate both partial and simultaneous effects of the independent variables on employee performance. The findings indicate that work discipline, motivation, and work environment collectively contribute significantly to improving employee performance. Individually, each variable also shows a meaningful and positive effect, reflecting the importance of both internal and external factors in shaping employee outcomes and productivity. These results imply that strengthening discipline, enhancing employee motivation, and creating a supportive, comfortable, and conducive work environment are essential strategies for improving organizational performance and achieving institutional goals effectively. Therefore, organizations are encouraged to implement policies and programs that support employee development, maintain a positive work atmosphere, and improve overall work quality in a sustainable manner.

Humaira Humaira; Mauliza Mauliza; Noviana Zara

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

The increasing complexity of competition in the healthcare industry requires hospitals to adopt adaptive and strategic management practices to enhance organizational competitiveness. This study aims to analyze the role of strategic management in improving hospital competitiveness through a Systematic Literature Review (SLR) approach. A total of 41 national and international scientific articles published between 2014 and 2025 were reviewed, sourced from Scopus, Web of Science, Google Scholar, and Sinta databases, following the PRISMA guidelines for literature selection. The synthesis of findings indicates that strategic management plays a significant role in strengthening hospital competitiveness through clear strategy formulation, consistent implementation, and continuous performance evaluation. Key factors contributing to competitive advantage include strategic leadership, adaptive organizational culture, effective human resource management, utilization of information technology, and integration between strategic planning and operational processes. The results emphasize that hospitals implementing strategic management comprehensively are better equipped to respond to environmental dynamics, improve service quality, and sustain competitive advantage in the long term. This study highlights the importance of strategic management as a foundational element in modern hospital governance and provides a conceptual basis for future empirical research in healthcare management.

Ermayori Lumban Raja; Rifka Tamara Hutabarat; Rusmewahni Rusmewahni; Imelda Mardayanti

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the influence of entrepreneurship education and motivation on students' entrepreneurial interest. The background of this study is based on the low interest of students in entrepreneurship despite having received entrepreneurship education at university. This study uses a quantitative approach with an associative method. The study population was students of the Management Study Program, Class of 2022, STIE Bina Karya Tebing Tinggi, with a purposive sampling technique in accordance with certain criteria determined by the researcher. Data were collected through questionnaires and analyzed using multiple linear regression. The results show that motivation has a positive and significant effect on entrepreneurial interest, while entrepreneurship education has no significant effect partially. However, simultaneously, both variables have a significant effect on entrepreneurial interest. The coefficient of determination shows that the variables of entrepreneurship education and motivation can explain 54.8% of entrepreneurial interest, while the remainder is influenced by other factors outside the study. The implications of this study emphasize the importance of increasing motivation and strengthening more practical entrepreneurship learning to be able to encourage student interest in entrepreneurship.

Dilfa Simbala; Silvia Dewi Mayasari Riu; Norman Alfiat Talibo

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Burnout syndrome is a condition characterized by emotional exhaustion, depersonalization, and a diminished sense of self-efficacy that nurses often experience due to high workloads. One approach that can be taken to reduce the level of burnout syndrome is through mindfulness-based breathing exercises. The objective of this study is to determine the effect of mindfulness-based breathing exercises on the level of burnout syndrome among nurses in the inpatient ward at R. W. Mongisidi Teling Hospital, a Type II General Hospital in Manado. This study employed a quasi-experimental design using a one-group pretest-posttest approach. The study population consisted of 87 nurses, with a sample of 20 respondents selected using purposive sampling. Data collection was conducted using the Mindfulness-Based Breathing Exercise SOP and a burnout questionnaire. The data were then analyzed using a T-test with a significance level (α) of 0.05. The study results showed that the mean score for the burnout syndrome among nurses in the inpatient ward of R. W. Mongisidi Type II General Hospital before the mindfulness-based breathing exercise intervention was 43.65, and the mean score after the intervention decreased to 40.40. The T-test results yielded a p-value of 0.000 < 0.05, indicating a significant effect of mindfulness-based breathing exercises on the burnout syndrome levels among nurses in the inpatient ward of RS TK II. R. W. Mongisidi in Teling, Manado. Mindfulness-based breathing exercises have a significant effect on burnout syndrome levels among nurses because this intervention helps improve self-awareness, control emotions, and reduce work-related stress. Recommendation: This intervention can be routinely implemented in hospitals as an effort to improve nurses’ psychological well-being and the quality of healthcare services.

Melki Solon; Yap Hok Gi; Anderson Daniel Sudarto

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

Entering the third decade of the 21st century, the church faces the urgency of redefining its existence amidst the shift to a digital ecosystem. This research aims to analyze the synergy between church management and transformational leadership toward the effectiveness of leader multiplication in the Digital 4.0 era. Using a qualitative method with a descriptive-analytical approach through library research, this study explores the integration of modern management theories and theological principles. The findings indicate that church management serves as a vital infrastructure providing operational stability, while transformational leadership acts as a catalyst for innovation and behavioral change in facing VUCA (Volatility, Uncertainty, Complexity, and Ambiguity) conditions. The synergy between these two elements creates a “Digital Shepherding” model, where the digital space is transformed into a theological medium for character formation and spiritual transmission. The study concludes that the effectiveness of leader multiplication is determined by a shift from person-centered leadership to a system-inspired approach that integrates digital capabilities with biblical integrity. Strategic implications suggest that churches must adopt a digital mindset and establish digital leadership laboratories to ensure the sustainability of their mission among Generation Z.

Dilfa Simbala; Silvia Dewi Mayasari Riu; Norman Alfiat Talibo

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Burnout syndrome is a condition characterized by emotional exhaustion, depersonalization, and a diminished sense of self-efficacy that nurses often experience due to high workloads. One approach that can be taken to reduce the level of burnout syndrome is through mindfulness-based breathing exercises. The objective of this study is to determine the effect of mindfulness-based breathing exercises on the level of burnout syndrome among nurses in the inpatient ward at R. W. Mongisidi Teling Hospital, a Type II General Hospital in Manado. This study employed a quasi-experimental design using a one-group pretest-posttest approach. The study population consisted of 87 nurses, with a sample of 20 respondents selected using purposive sampling. Data collection was conducted using the Mindfulness-Based Breathing Exercise SOP and a burnout questionnaire. The data were then analyzed using a T-test with a significance level (α) of 0.05. The study results showed that the mean score for the burnout syndrome among nurses in the inpatient ward of R. W. Mongisidi Type II General Hospital before the mindfulness-based breathing exercise intervention was 43.65, and the mean score after the intervention decreased to 40.40. The T-test results yielded a p-value of 0.000 < 0.05, indicating a significant effect of mindfulness-based breathing exercises on the burnout syndrome levels among nurses in the inpatient ward of RS TK II. R. W. Mongisidi in Teling, Manado. Mindfulness-based breathing exercises have a significant effect on burnout syndrome levels among nurses because this intervention helps improve self-awareness, control emotions, and reduce work-related stress. Recommendation: This intervention can be routinely implemented in hospitals as an effort to improve nurses’ psychological well-being and the quality of healthcare services.

Yulfenti Sayuna; Yeheskial Nggandung; Agustina Butar-Butar

This study addresses the issue of suboptimal student academic performance, which is frequently linked to the selection of instructional strategies that do not actively engage learners. Learning outcomes represent a multidimensional construct involving knowledge acquisition, attitude development, and skill formation. Therefore, the application of an appropriate learning model is essential to support meaningful learning experiences. This research aims to investigate the impact of implementing a Problem Based Learning (PBL) model supported by audio-visual media on students’ academic achievement. A quantitative approach with a quasi-experimental design was employed. The study involved two groups: an experimental class receiving the PBL intervention and a control class experiencing conventional instruction. Data were collected through pretest and posttest assessments and analyzed using both descriptive and inferential statistical techniques. The findings reveal a statistically significant difference between the two groups, indicated by a significance value below 0.05. This confirms that integrating problem-based strategies with audio-visual support contributes positively to improving students’ learning outcomes. The results highlight the importance of student-centered learning environments in fostering deeper understanding and engagement.

Aqil Rajmico; Adria Wuri Lastari; Mulia Inda Purwati

Jurnal Manajemen Riset Inovasi 2026 Pusat Riset dan Inovasi Nasional

This study aims to examine the effect of job stress and organizational support on employee performance at Bank Pembangunan Daerah Jambi, Sengeti Branch. This research uses a quantitative method with a survey approach. The population in this study consisted of all employees of Bank Pembangunan Daerah Jambi Sengeti Branch totaling 33 employees. Data were collected through questionnaires using a Likert scale. Data analysis was conducted using multiple linear regression analysis preceded by instrument testing (validity and reliability) and classical assumption tests including normality, multicollinearity, and heteroscedasticity tests. The results show that job stress has a positive and significant effect on employee performance with a significance value of 0.009 (< 0.05). Organizational support also has a positive and significant effect on employee performance with a significance value of 0.003 (< 0.05). Simultaneously, job stress and organizational support significantly influence employee performance with a significance value of 0.024 (< 0.05). The coefficient of determination (R²) value of 0.821 indicates that 82.1% of the variation in employee performance can be explained by job stress and organizational support variables, while the remaining 17.9% is influenced by other variables outside this study.

Zahwa Rahmadina; Yandra Rivaldo; Mohamad Aras

Jurnal Manajemen Riset Inovasi 2026 Pusat Riset dan Inovasi Nasional

This study investigates the influence of drug availability, location, and service quality on consumer purchasing decisions at Toko Obat Zahwa Batam. The phenomenon underlying this research is a significant decline of 23.3% in transactions at Toko Obat Zahwa over three years (2022–2024). A quantitative approach with survey method was employed, involving 100 respondents selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed through multiple linear regression using IBM SPSS 26. The results indicate that drug availability has a positive and significant effect on purchasing decisions (t = 5.390; sig. = .000), service quality has a positive and significant effect (t = 4.700; sig. = .000), while location does not significantly influence purchasing decisions (t = –0.556; sig. = .579). Simultaneously, all three variables significantly affect purchasing decisions (F = 38.203; sig. = .000) and explain 53.0% of the variance (Adjusted R² = .530). The dominant influence of drug availability confirms the need-driven nature of pharmaceutical retail purchases, while the non-significant effect of location reflects habitual buying behavior among loyal consumers. These findings provide practical implications for independent drug store management in competitive markets.

Danial Y. Husuna; Syarwani Canon; Ardiansyah, Ardiansyah; Meyko Panigoro; Rierind Koniyo

Dinamika Pembelajaran : Jurnal Pendidikan dan bahasa 2026 Lembaga Pengembangan Kinerja Dosen

This study aimed to analyze the effect of using interactive PowerPoint media on the learning outcomes of eighth-grade students at SMP Negeri 3 Kabila. The study was motivated by the relatively low student learning outcomes in Social Studies, as indicated by the number of students who had not yet achieved the minimum mastery criteria, as well as the limited use of technology-based instructional media in classroom learning. This research employed a quantitative approach with a correlational design. The population and sample consisted of 50 eighth-grade students. Data were collected through questionnaires, observation, interviews, and documentation. The data were analyzed using simple linear regression after the instruments had met validity and reliability requirements and the data were normally distributed. The findings revealed that the use of interactive PowerPoint media had a positive and significant effect on student learning outcomes. This was indicated by a t-value of 6.184, which was higher than the t-table value of 2.008 at a 5 percent significance level. The correlation coefficient of 0.666 indicated a strong relationship, while the coefficient of determination of 0.443 showed that 44.3 percent of the variance in students’ learning outcomes was explained by the use of interactive PowerPoint media. Therefore, interactive PowerPoint media can be considered an effective instructional alternative to support the improvement of student learning outcomes.

Mardini Hasugian; Etik Umiyati; Rosmeli Rosmeli

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study is motivated by the importance of economic growth as a key indicator of regional development performance and public welfare improvement. Economic growth reflects the ability of local governments to manage resources and implement effective fiscal policies. This research aims to analyze the development and the influence of Local Own-Source Revenue, General Allocation Fund, and Special Allocation Fund on the economic growth of regencies/cities in Jambi Province during the period 2020–2024. The study employs a quantitative approach combined with descriptive analysis. Secondary data are obtained from official publications of relevant institutions and analyzed using panel data regression with the Common Effect Model approach. The results indicate that Local Own-Source Revenue and the General Allocation Fund have a significant effect on economic growth, showing that the increase in regional revenue and fiscal transfers contributes to economic performance. Meanwhile, the Special Allocation Fund does not have a significant effect, indicating that its allocation may not be optimally utilized in stimulating regional economic activities. These findings imply that strengthening regional fiscal capacity and improving the effectiveness of fund allocation are essential to promote sustainable economic growth. The study also highlights the need for better policy coordination and efficient financial management at the regional level to reduce disparities and enhance development outcomes.  

I Putu Wisnu Segara; Luh Putu Mahyuni

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the influence of incentives and physical work environment on employee performance with motivation as a mediating variable at the Denpasar City Cultural Office. This study uses a quantitative approach with a survey method. The research population was all employees of the Denpasar Cultural Office totaling 54 people, all of whom were sampled using saturated sampling techniques. Data were collected through a questionnaire with a Likert scale and analyzed using Structural Equation Modeling based on Partial Least Square (SEM-PLS). The results of the study showed that incentives had a positive and significant effect on employee performance, while the physical work environment did not have a significant effect on employee performance. In addition, motivation has a positive and significant effect on employee performance. Mediation testing showed that motivation was able to mediate the influence of incentives on employee performance, but was unable to mediate the influence of the physical work environment on employee performance. These findings indicate that improving employee performance is more effective through providing the right incentives and increasing work motivation compared to improving the physical work environment alone.

Farhan Abdillah Fasya; Ifa Rodifah Nur

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study is motivated by the importance of the relationship between reading and speaking skills in Arabic language learning. Reading, as a receptive skill, plays a significant role in enriching vocabulary, understanding language structures, and constructing meaning, which in turn affects speaking ability as a productive skill. At Baitul Hidayah Islamic Boarding School in Bandung, variations were observed in students’ abilities in reading Arabic texts and speaking Arabic, raising questions about the existence of a relationship between these two skills. This study aims to determine whether there is an influence of Arabic reading skills on Arabic speaking skills among fifth-grade students (Class V-A) in the 2024/2025 academic year. This research employs a quantitative approach with a correlational design. The subjects of the study consisted of all 28 students in Class V-A, selected using a saturated sampling technique. Data were collected through reading skill tests and speaking skill tests, and subsequently analyzed using descriptive statistics and the Spearman rank correlation test. The results indicate a significant relationship with a strong level of correlation between Arabic reading skills and Arabic speaking skills. This is evidenced by the correlation coefficient (r-value) of 0.824, which is higher than the r-table value at a 5% significance level (0.374). It is recommended that the development of reading skills be more systematically integrated with speaking practice. Further research is suggested to involve a larger sample size and more diverse variables to strengthen the findings.

Farhan Abdillah Fasya; Ifa Rodifah Nur

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study is motivated by the importance of the relationship between reading and speaking skills in Arabic language learning. Reading, as a receptive skill, plays a significant role in enriching vocabulary, understanding language structures, and constructing meaning, which in turn affects speaking ability as a productive skill. At Baitul Hidayah Islamic Boarding School in Bandung, variations were observed in students’ abilities in reading Arabic texts and speaking Arabic, raising questions about the existence of a relationship between these two skills. This study aims to determine whether there is an influence of Arabic reading skills on Arabic speaking skills among fifth-grade students (Class V-A) in the 2024/2025 academic year. This research employs a quantitative approach with a correlational design. The subjects of the study consisted of all 28 students in Class V-A, selected using a saturated sampling technique. Data were collected through reading skill tests and speaking skill tests, and subsequently analyzed using descriptive statistics and the Spearman rank correlation test. The results indicate a significant relationship with a strong level of correlation between Arabic reading skills and Arabic speaking skills. This is evidenced by the correlation coefficient (r-value) of 0.824, which is higher than the r-table value at a 5% significance level (0.374). It is recommended that the development of reading skills be more systematically integrated with speaking practice. Further research is suggested to involve a larger sample size and more diverse variables to strengthen the findings.

nur haliza riang saputri; Suwarno

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the impact of digital transformation in accounting and the effectiveness of internal control systems on the quality of financial reports in an integrated logistics services company. The method used is a quantitative approach using Structural Equation Modeling-Partial Least Squares (SEM-PLS), with data collected from 35 respondents who are involved in financial and accounting activities within the company. The analysis focuses on evaluating the relationships between digital transformation, internal control systems, and financial reporting quality. The research findings indicate that digital transformation in accounting (coefficient = 0.658; p-value = 0.000) and internal control systems (coefficient = 0.308; p-value = 0.023) have a positive and significant effect on the quality of financial reports. Furthermore, the coefficient of determination (R²) value of 0.822 shows that both independent variables are able to explain 82.2% of the variation in financial report quality, while the remaining percentage is influenced by other factors outside the model. These results confirm that the implementation of digital technology supported by an effective internal control system can significantly improve the accuracy, relevance, timeliness, and reliability of financial reporting in organizations.