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This study aims to analyze the impact of the implementation of the Government Internal Control Sistem (SPIP) on financial performance at the Regional Revenue Agency (Bapenda) of Malang City from 2022 to 2024. SPIP consists of five key components: control environment, risk assessment, control activities, information and communication, and monitoring. Financial performance is measured using indicators from the Government Institution Performance Accountability Sistem (SAKIP), which reflects how well the government institution achieves its financial goals and objectives. This study uses a quantitative approach with an explanatory method, where data was collected through a questionnaire distributed to 34 Bapenda employees in Malang City. The collected data was then analyzed using SPSS version 25 to examine the relationship between SPIP implementation and financial performance. The results indicate that four of the five SPIP components, namely risk assessment, control activities, information and communication, and monitoring, have a positive and significant impact on financial performance. This means that the better the implementation of these components, the better the financial performance achieved by Bapenda Malang City. However, the control environment component does not significantly affect financial performance. This suggests that while the control environment is important, other factors such as operational control and communication play a more dominant role in supporting financial performance. Based on these findings, several recommendations for Bapenda Malang City include strengthening SPIP implementation by conducting regular coaching and outreach programs. Additionally, it is recommended to hold workshops with all work units, provide technical training to develop dashboards, and establish clear Standard Operating Procedures (SOPs) and flowcharts. Setting up a schedule for SOP publication and routine briefings, as well as developing performance indicators and quarterly evaluation checklists, is expected to enhance SPIP implementation and strengthen financial accountability at Bapenda Malang City.

This study aims to investigate the effectiveness of using Trello as a learning tool in project-based learning (PjBL) to improve senior high school students' hortatory exposition text writing skills. The research employed a quasi-experimental method with a pretest-posttest control group design. It was conducted in one of the senior high schools located in Sidoarjo, Indonesia. The total population of the study consisted of 202 students, from which a sample of 60 students was selected using purposive sampling. The sample was divided equally into two groups: an experimental group and a control group. The experimental group was taught using Trello as part of the PjBL approach, while the control group received instruction through a conventional learning method. The instruments used to gather data were writing essay tests and a writing assessment rubric. Data were collected through pretests and posttests to assess students' writing performance. The statistical analysis showed that there were significant differences in the writing outcomes between the two groups. The experimental group’s mean pretest score was 64.50, which improved to 91.23 in the posttest. Meanwhile, the control group’s pretest score averaged 64.37 and increased to 83.80 in the posttest. Notably, the improvement in the experimental group was more substantial, particularly in the areas of content development and text organization. These findings indicate that integrating Trello into a project-based learning framework can significantly enhance students’ abilities in writing hortatory exposition texts. In conclusion, the use of Trello as a collaborative digital platform within PjBL has a positive impact on students’ writing skills and can serve as an effective learning tool in EFL writing classrooms.

Assessment practices in Indonesian schools remain largely dominated by conventional summative evaluation, which inadequately represents reflective learning processes and mastery of 21st-century competencies. This gap highlights the suboptimal implementation of formative and authentic assessments in educational practice, as well as the lack of conceptual models capable of systematically integrating both approaches. This article aims to examine and develop an integrative assessment model that combines three key approaches: formative assessment, authentic assessment, and Evidence-Centered Design (ECD), as a strategic framework to strengthen assessment practices for 21st-century learning. This study is based on a conceptual synthesis of more than 20 national and international sources. A narrative review approach is employed, focusing on the three main approaches: formative assessment, authentic assessment, and ECD. The results of the review produce an integrative assessment model articulated in the Claim–Task–Evidence–Feedback syntax, which merges competency mapping (claim), real-world task design (task), student performance evidence collection (evidence), and continuous formative feedback (feedback). This model not only unifies the strengths of the three approaches but also offers practical solutions to the challenges of assessment implementation in Indonesia through practice-based training, integration into instructional planning, and support from technical policy frameworks. The article contributes to the advancement of assessment design that is pedagogically valid, contextually relevant, and instrumental in driving learning transformation.

The purpose of this study is to assess the financial performance of PT Mayora Indah Tbk. through an analysis of profitability and liquidity ratios over the past five years. A company's financial performance is a key indicator in evaluating operational success, managerial efficiency, and overall financial health. This assessment is important for investors, management, and other stakeholders in strategic decision-making. This study uses a quantitative descriptive approach with a case study as its primary method. The data analyzed are secondary data in the form of PT Mayora Indah Tbk.'s annual financial reports published on the Indonesia Stock Exchange. The ratios analyzed include Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM) as profitability indicators, and Current Ratio (CR), Quick Ratio (QR), and Cash Ratio as liquidity indicators. The results of the study indicate that in general, the company is able to maintain a stable level of profitability, despite minor fluctuations from year to year. ROA and ROE indicate that management is quite effective in managing assets and equity to generate profits. NPM also shows a competitive net profit margin compared to similar industries. Meanwhile, the liquidity ratio indicates that PT Mayora Indah Tbk. has a strong and consistent ability to meet its short-term obligations. The CR, QR, and Cash Ratio are all within safe limits, indicating healthy liquidity. In conclusion, PT Mayora Indah Tbk. demonstrates good financial performance in terms of both profitability and liquidity, making it a company worthy of consideration for long-term investment.

The application of the MOORA (Multi-Objective Optimization on the basis of Ratio Analysis) method in employee promotion decisions at PTPN 4 aims to enhance efficiency and objectivity in decision-making. This method allows managers to evaluate employees based on multiple criteria simultaneously, such as performance, experience, contributions, and other relevant factors. By considering these various aspects, MOORA helps make promotion decisions more transparent and fair. One of the primary advantages of applying the MOORA method is its ability to reduce bias that may occur during the promotion process. Bias can arise from subjectivity or imbalance in employee assessments, which are often based on individual judgments or personal perceptions. By using MOORA, promotion decisions are based on more objective and measurable data, making the process more systematic and structured. The MOORA method can also increase employee motivation. A transparent promotion process based on clear criteria provides employees with a strong incentive to continuously improve their performance. When employees know that promotions are based on fair evaluation, they are more motivated to work harder. This, in turn, will increase overall productivity and performance at PTPN 4. The implementation of MOORA at PTPN 4 also provides advantages in better human resource management. With the MOORA-based decision support system, managers can easily identify employees who have the best potential for promotion. This process involves several steps, such as data normalization, determining criteria weights, and calculating final values that reflect overall employee performance. The end result is the selection of employees who meet the qualifications and have outstanding performance for promotion, supporting the sustainable development of the organization.

In addition to the main aspects of teacher competency, the study also emphasizes the importance of leadership and institutional support in the effective implementation of policies. The school leadership plays a crucial role in creating a conducive environment for professional development, fostering a culture of collaboration among teachers, and ensuring the implementation of competency-based assessments. It was found that the active involvement of the principal in monitoring and providing feedback to teachers significantly contributes to the continuous improvement of teaching practices. The study also highlights the importance of aligning teacher competency development with the school's educational goals and objectives. While some teachers have demonstrated significant improvement in their teaching methods and student engagement, others still require more support to fully integrate the competencies into their daily practices. The continuous professional development of teachers is therefore vital to ensure that the competencies are not only understood but also consistently applied in the classroom. Moreover, the study recognizes the critical role of community and parental involvement in enhancing the quality of education. Collaboration between the school, parents, and the local community can create a more supportive learning environment, ensuring that students receive the necessary resources and encouragement both at school and at home. In conclusion, the research suggests that while the implementation of teacher competency policies at SDN 2 Lubuk Seberuk has shown positive results, the process should be supported with more training opportunities, resource allocation, and consistent monitoring to overcome existing challenges.

This study aims to explain and analyze the quality of public services at the Leihitu Barat District Office. Quality public service is a key indicator in assessing the performance of local governments, particularly at the sub-district level, which directly provides services to the community. This research uses a descriptive method with a qualitative approach to gain an in-depth understanding of the current service conditions. The informants in this study totaled 10 people, consisting of district officials and community members who use the services. Data were collected through in-depth interviews, observations of service activities at the sub-district office, and documentation of relevant supporting documents. The collected data were analyzed using descriptive qualitative analysis with a case study approach, providing a comprehensive picture of existing problems and potentials. The assessment of service quality is based on Zeithaml’s theory, which includes five main dimensions: tangibles, reliability, responsiveness, assurance, and empathy. The research findings indicate that the quality of public services at the Leihitu Barat District Office has not yet met optimal standards. In terms of tangibles, it was found that physical facilities such as waiting areas, service desks, and supporting equipment are still very limited. The reliability dimension is also not well fulfilled, as the service processes are often inconsistent and not timely. The assurance dimension reflects a lack of professional ability and attitudes among officials in providing a sense of security and trust to the public. However, the dimensions of responsiveness and empathy show relatively positive developments. Some officials have demonstrated responsive and empathetic attitudes in addressing the needs and complaints of the public. Nonetheless, comprehensive improvements are still necessary. These include enhancing the quality of human resources, increasing the availability of physical infrastructure, and improving service management systems. By addressing these areas, public services at the Leihitu Barat District Office can become more effective and better aligned with community expectations.

This study aims to evaluate the effect of a time management training program on students, especially members of the Student Family Association (IKM) of STIKES Panti Waluya Malang. Using a quasi-experimental method with pre-test and post-test, this study collected data through focus-group-discussion and documentation. The training program designed based on the Training Need Assessment (TNA) results included lectures, discussions, case studies, roleplay, and ice-breaking. The results showed that the training was effective in improving participants' time management skills, with an increase in post-test scores between 10-35%, although there were barriers to participation due to busy schedules. The training helped students manage time between academic and organizational activities, which contributed to improved academic performance.

Chronic Kidney Disease (CKD) is a major global health issue that can lead to serious complications and long-term medical care. This study aims to identify key clinical factors associated with CKD status using binary logistic regression analysis. The dataset, obtained from Kaggle, contains 400 patient records with various clinical and demographic attributes. The dependent variable is CKD status (positive or negative), while the independent variables include age, blood pressure, hemoglobin level, urine albumin level, and serum creatinine. Initial analysis involved descriptive statistics and multicollinearity checks, followed by model estimation and evaluation using likelihood ratio and Wald tests. The final model identified four significant predictors: blood pressure, hemoglobin, urine albumin, and serum creatinine. The model achieved a high classification accuracy of 95.50% and an Area Under the ROC Curve (AUC) of 98.78%, indicating excellent predictive performance. These results highlight the importance of these clinical indicators in early CKD detection and support their use in risk assessment models for kidney disease screening Keywords: Chronic Kidney Disease, Binary Logistic Regression, Likelihood Ratio Test, Wald Test, Classification Accuracy

This study aims to determine the relationship between perfectionism and academic burnout among final-year students in Jakarta. Academic burnout is defined as stress arising from the learning process that results in emotional exhaustion, depersonalization, and low academic performance (Sagita & Meilyawati, 2021). Perfectionism is considered a personality disposition characterized by concerns about self-evaluation, overly critical self-assessment, and striving to achieve perfect personal standards (Hill, 2017). This study employs a quantitative approach, involving final-year university students in Jakarta aged 20–25 years who are in their 7th–9th semesters. The sampling technique used is purposive sampling. The measurement tools used were the Multidimensional Perfectionism Scale developed by Flett and Hewitt (1991) and the School Burnout Inventory developed by Salmela-Aro, Kiuru, Leskinen, and Nurmi in 2009. The results of the correlation test using Pearson Correlation yielded a value of r = 0.854, with significance 0.000 p < 0.05. These results indicate that there is a relationship between perfectionism and academic burnout among final-year students in Jakarta. Based on the correlation test per dimension, the results show that there is a relationship between perfectionism and all dimensions of academic burnout, especially the exhaustion dimension. Additionally, there is a relationship between academic burnout and all dimensions of perfectionism, particularly the socially prescribed perfectionism dimension. This indicates that the higher an individual's level of perfectionism, the higher their level of academic burnout.

This study aims to describe the implementation of Merdeka Belajar Curriculum through Amantyajana art performance activities as project-based learning at Presidential High School. Using a qualitative descriptive approach, this study examines in depth the process of planning, implementing, and evaluating art activities developed collaboratively between teachers, students, and school parties. The results show that this art performance is not only a forum for students' artistic expression, but also a medium for character building, strengthening mutual cooperation values, and cross-subject integration in accordance with the Pancasila Student Profile. Amantyajana activities are designed thematically and contextually, involving students in all stages of production, from theme exploration, rehearsals, to public performances. Despite facing obstacles such as limited time, human resources, and infrastructure, this activity is still able to encourage meaningful, creative, and adaptive learning. Evaluation is conducted holistically through process assessment, performance, and student engagement in teamwork. The art performance proved to be a superior practice in actualizing the Merdeka Curriculum, which focuses on the meaningfulness of learning, active student participation, and cross-disciplinary collaboration.

At PT Win Access Telecommunication Banjarmasin, the target-based salary system that drives performance actually causes stress and dissatisfaction due to the imbalance of compensation and a less supportive work environment, which has a negative impact on motivation, productivity, and stability of the company, so a comprehensive assessment is needed to create optimal working conditions according to the needs of employees and the organization. The objectives of this study are to: 1) Determine and test the effect of salary on employee performance at PT Win Access Telecommunication Banjarmasin; 2) Determine and test the effect of the work environment on employee performance at PT Win Access Telecommunication Banjarmasin, and; 3) Determine and test the effect of salary and work environment on employee performance at PT Win Access Telecommunication Banjarmasin. This quantitative study examines the effect of salary and work environment on employee performance at PT Win Access Telecommunication Banjarmasin in March-June 2025 with a sample of 84 out of 509 employees using a Likert scale questionnaire, data were analyzed through descriptive statistics, validity tests, reliability, classical assumptions, multiple linear regression, and partial and simultaneous hypothesis tests to determine the relationship between variables significantly. The results of this study are: 1) There is a significant influence between Salary partially on the performance of PT Win Access Telecommunication Banjarmasin; 2) There is a significant influence between Work Environment partially on the performance of PT Win Access Telecommunication Banjarmasin), and; 3) There is a significant influence between salary and work environment simultaneously on the performance of PT Win Access Telecommunication Banjarmasin.

The mentoring activity for preparing regional development planning documents at Bapperida Bangkalan Regency is part of a community service program aimed at improving the effectiveness of public administration. During the program, students were directly involved in collecting and processing data, analyzing program performance indicators, and assisting in drafting and evaluating planning documents such as the RKPD, RPJMD, and RPD. This activity also supported the budgeting process, program consistency assessment, and public service performance measurement through the Community Satisfaction Survey (SKM). The results of the mentoring program show that collaboration between academia and local government can improve work efficiency, the quality of planning documents, and the capacity of civil servants in developing data-driven policies. This activity not only benefited the institution but also served as a real-world learning experience for students in understanding public administration practices at the regional level.

This study aims to evaluate the operational efficiency of PT Asuransi Jasa Tania Tbk in 2023 using the operating expense to revenue ratio (Expense Ratio). The data used is the company's financial statements for the year ended December 31, 2023. The results show that PT Asuransi Jasa Tania Tbk successfully improved its operational efficiency significantly, with a decrease in the Expense Ratio by 17.24% to 48% compared to the previous year. This efficiency improvement was driven by strong net premium income growth, effective operating expense control, and investments in digitalization. Compared to the general insurance industry average in Indonesia, PT Asuransi Jasa Tania Tbk demonstrates a better level of efficiency. These findings highlight the importance of operational efficiency for the profitability and competitiveness of insurance companies, as well as the relevance of technology adoption in enhancing efficiency. Practical and theoretical implications are discussed.

The problem faced by PT. Dinda Holding Company (DHC) is that it has difficulty in determining the best employees from a number of employees with varying performance qualities. Until now, the selection process has been carried out manually, taking into account the subjective assessments of the owner or store manager, without a structured evaluation system. As a result, employee selection tends to be inconsistent and leads to dissatisfaction among both employees and the business owner. Additionally, selected employees do not always demonstrate optimal performance, which impacts service quality and the operational sustainability of the store. Therefore, a decision support system was designed to assist PT. Dinda Holding Company (DHC) in selecting the best employees objectively, quickly, and accurately. Employees are human resources used as a driving force in the business operations of a company. The company faces the challenge of maintaining its competitive edge, which requires data on the performance of employees with good performance. This system applies the Simple Additive Weighting (SAW) method to perform calculations and evaluations based on predetermined criteria. The result of this system development is a desktop-based application using the Java programming language and a MySQL database, which is expected to assist management in making more measurable and structured decisions.

This study aims to improve the quality of learning at SD Negeri 060915, Medan Sunggal District, through the implementation of a participatory learning approach using Participatory Action Research (PAR). The background of the study is based on the low level of student engagement in classroom activities and the teacher’s reliance on traditional lecture methods, which hinder active student participation. This classroom action research was carried out in two cycles, each consisting of planning, action, observation, and reflection stages. Data were collected through observation, interviews, documentation, and formative assessments. The results showed that the participatory learning approach had a positive impact on increasing student engagement, collaboration in group work, and academic performance, as indicated by an increase in the average student score from 66.4 in the first cycle to 77.2 in the second cycle. Teachers also improved their role as facilitators, and the classroom environment became more interactive and student-centered. The study concludes that the participatory approach is effective in creating an active, collaborative, and meaningful learning environment in elementary education.

Bank BTN Syariah Bekasi Branch is one of the Islamic banking institutions operating in Indonesia and plays an important role in providing sharia-based financial services. In running its business, this bank faces various challenges, one of which is the achievement of work targets by employees who are not optimal. The results of the performance assessment show that employee performance is still relatively low. This condition is allegedly influenced by low work motivation and leadership style that has not been able to drive maximum productivity, thus impacting operational effectiveness and achieving overall company goals. The purpose of this study is to determine the influence of leadership style and work motivation on the performance of employees of Bank BTN Syariah Bekasi Branch, the research data sources used include primary data and secondary data, the type of research data is quantitative, the number of respondents in the study is 56 respondents, the data processing method used, descriptive analysis, multiple regression analysis, determination coefficients and hypothesis tests. Based on the results of the study, it shows that the leadership style variable has a positive influence on employee performance. Meanwhile, work motivation has no effect on employee performance. Simultaneously, there is an influence of leadership style and work motivation on employee performance. This can be proven based on the recorded F value of 43,883. which means it is greater than the F value of the table of 3.175. (43,883 > 3,175). In addition, the resulting significance value is 0.000, which is smaller than the significance level of 0.05 (0.000 < 0.05).  

This study aims to evaluate the performance of administrative services in Mojoroto District, Kediri City based on the 2024 Public Satisfaction Index (IKM) Survey. Based on the survey results, all performance indicators showed very good results, with an aggregate IKM score reaching 93.12. The assessment of service quality includes employee competence, infrastructure, and service innovations such as online systems and mobile services. In addition, the timeliness of administrative processing, service effectiveness, and employee independence and work commitment were also recorded as optimal. The public gave a positive assessment of administrative services, exceeding their expectations according to the Expectancy Disconfirmation Theory (Oliver, 1980). However, there are obstacles such as disruptions to the information system, fluctuations in requests, and lack of document readiness from the public. This study contributes to improving the quality of public services, with recommendations for strengthening the IT system, managing fluctuations in requests, and increasing public awareness of the required documents. These findings are expected to be a model for effective and responsive public administration services for other sub-districts in Kediri City.

The purpose of this study was to obtain data on irrigation assets in the Grojogan irrigation network at this time, to analyze the performance conditions of the Grojogan Irrigation Network system (very good, good, less or poor), to obtain the results of the Grojogan irrigation system performance index from the results of the performance assessment using the ePAKSI application. The results of the irrigation asset management inventory include the main building consisting of 1 dam. The carrier channel consisting of a secondary channel of 1.71 km and a tertiary channel of 2.62 km. The building on the carrier channel consisting of 5 regulatory buildings and complementary buildings (4 culverts, 2 waterfalls, 6 inlets, 1 side spillway building, and 4 bridges). The performance conditions of the irrigation system are included in the Poor Performance (J) criteria so that immediate attention and handling are needed. The overall results of the Irrigation System Performance Index (IKSI) from the performance assessment of the main irrigation system and tertiary irrigation system are 51.18% (<55%)

Employee performance represents the ability to fulfill tasks and responsibilities according to organizational standards. At UPTD Puskesmas Kosambi, the evaluation of Non-Civil Servant (Non-ASN) healthcare workers is still done manually and tends to be subjective, primarily based on attendance. This study aims to address the issue by developing a decision support system using the MOORA (Multi-Objective Optimization on the Basis of Ratio Analysis) method. A descriptive-applied approach and the waterfall development model were employed. Five evaluation criteria were used: attendance (25%), service quality (35%), report timeliness (20%), patient complaints (10%), and lateness (10%). Data from 20 Non-ASN healthcare workers in April 2025 were analyzed, with Anis Julianti achieving the highest MOORA score of 0.3839. The system underwent validation through black-box testing and user acceptance testing (UAT), both confirming its accuracy and usability. The findings were compared with previous studies. Harningsih et al. (2024) used the MOORA method for promotion evaluations at the North Sumatra Provincial Inspectorate Office and recorded a top score of 0.3616. Dewi Yohana br Ginting et al. (2024) applied the method at a beauty clinic and found a top score of 0.3747. These comparisons indicate that the MOORA results in this study fall within a consistent and valid range. The developed decision support system is expected to enhance the objectivity, transparency, and accountability of performance evaluations for Non-ASN employees in primary healthcare services, offering a more comprehensive alternative to manual assessment methods.