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Popi Damayanti; Muhammad Imanuddin Kandias Saraan

Jurnal Media Administrasi 2025 Universitas 17 Agustus 1945 Semarang, Indonesia

Managing public markets is one form of government service aimed at improving community competitiveness, as regulated in the Republic of Indonesia Law No. 7 of 2014 concerning Trade and the Minister of Home Affairs Regulation No. 20 of 2012 concerning the Management and Empowerment of Traditional Markets. Public markets play a vital role as local economic drivers that support community livelihoods. According to Utamanews.com (2022), Tanjung Morawa Public Market, located on Jalan Gerilya, Tanjung Morawa District, was rated by business actors as the poorest-performing public market in Deli Serdang Regency. This study aims to describe the capacity of the Department of Industry and Trade (Disperindag) of Deli Serdang Regency in managing the Tanjung Morawa Public Market. The research uses a descriptive qualitative method with data collected through observation, interviews, and documentation. The analysis is based on Horton et al.’s (2003) organizational capacity indicators, including human resources, infrastructure, technology, budgeting, and organizational activities. The findings reveal that Disperindag has not yet reached optimal capacity in market management, as evidenced by weak human resources, poorly maintained infrastructure, lack of technological application such as REPATONIK, limited budget allocation, and ineffective organizational activities in maintaining cleanliness and regulating street vendors around the market.

Sintia Wahyu Pratiwi; Ferida Asih Wilujeng; Jalu Sora Wicitra

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to describe the implementation of good governance principles in public services at the Penataran Village Office, Nglegok District, Blitar Regency. The research uses a descriptive qualitative method with data collection techniques including interviews, observations, and documentation. The results show that good governance principles such as transparency, accountability, participation, effectiveness, efficiency, and the rule of law have been well implemented at the village office. However, there are some obstacles in the implementation, such as limited technology, unequal participation, and administrative constraints that affect public service performance. To overcome these challenges, the village government conducts training for village officials, utilizes conventional media to improve communication with the community, and strengthens coordination and mediation between stakeholders. The findings highlight the importance of an adaptive and collaborative approach in building responsive village governance that is oriented toward the needs of the community. Thus, the application of good governance principles in Penataran Village is expected to improve the quality of public services and encourage the realization of a better and more transparent government.

Cahaya Cahaya; Deby Alista; Putri Nurhayani

Jurnal Ilmu Pendidikan, Politik dan Sosial Indonesia 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Transformational leadership is an important paradigm in strengthening modern governance that is oriented towards innovation, accountability, and public service. This research aims to examine the concepts, roles, and challenges of transformational leadership in the context of the Indonesian public sector through a literature study approach. The study was conducted on 15 open academic sources relevant to digital bureaucratic issues, apparatus work motivation, and organizational reform. The results of the study show that transformational leadership is able to increase performance effectiveness, strengthen employee commitment, and accelerate the digital transformation of the bureaucracy through an inspiring vision, intellectual stimulation, and individual attention to subordinates. In addition, this leadership contributes to the formation of a collaborative work culture and the improvement of public service innovations that are adaptive to the needs of the community. However, its implementation still faces structural obstacles, such as hierarchical culture, resistance to change, weak digital competence of the apparatus, and limited policy and human resource support. Therefore, a strong integration between transformational values, adaptive leadership competencies, and good governance principles is needed to drive sustainable and performance-oriented bureaucratic change that is superior to public performance.

Adhar, Andi Muhammad; Taat Kuspriyono; Yunidyawati Azlina

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

In the era of globalization and increasingly tight competition, employee performance is one of the determining factors for the success of public services and the implementation of government work programs. Therefore, the quality of human resources owned plays a very important role in supporting the success of the organization, including in the Bogor Regency Transportation Service environment. This study was conducted against the background of indications of problems in motivation and job training at the Bogor Regency Transportation Service Secretariat. This study uses associative statistical quantitative methods. Data were collected through questionnaires distributed to 40 respondents with total sampling techniques. Data analysis was carried out using SPSS software version 23, primary data collection through questionnaires and secondary data from journals and relevant scientific works. The data obtained were then analyzed through validity tests, reliability, multiple linear regression, T tests, F tests, and coefficient of determination tests. The results of the study showed that motivation has a significant positive effect on employee performance, with a t-count value of 3.988 and a significance of 0.000. And also, job training has a significant positive effect on employee performance, with a t-count value of 5.694 and a significance of 0.000. Simultaneously, motivation and work training together influence employee performance by 74.5%, while the remaining 25.5% is influenced by other variables not discussed in this study.

Fatikha Turrizkiyah; Taat Kuspriyono; Yunidyawati Azlina

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

In the digital era and global competition, employee performance is a key factor in enhancing the effectiveness of public services. Competence and job training are considered two important factors that can support improvements in employee performance within an institution. This research employs a quantitative approach with an associative method to identify correlations and impacts between variables. Data were collected through a questionnaire distributed to 40 respondents using total sampling technique. Data analysis was conducted using SPSS version 21 through validity tests, reliability tests, multiple linear regression, T - tests, F - tests, and the coefficient of determination. The results showed that competence has a positive and significant effect on employee performance, with a t - value of 2.461 and a significance of 0.19, and job training also has a positive and significant effect on employee performance, with a t - value of 7.006 and a significance of 0.000. Simultaneously, competency and job training together influence employee performance by 60.2% while the remaining 39.8% is influenced by factors not discussed in this research. Job training shows a more dominant influence compared to competency.

Ady Hermawan; Adhitya Yoga Prasetya

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2025 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study investigates the implementation strategy of work discipline as a means to improve the productivity of daily contract employees in the Traffic Division of the Semarang City Transportation Agency. Work discipline is a critical component of human resource management that influences performance effectiveness and organizational efficiency. The research applies a qualitative descriptive approach using interviews, observation, and document analysis to examine discipline practices, attendance data, and managerial supervision. The results show that effective disciplinary implementation—through structured supervision, reward and punishment systems, continuous coaching, and welfare enhancement—significantly improves employee productivity. Leadership quality, motivation, and consistent policy enforcement emerge as primary determinants of disciplined behavior. The study concludes that establishing a fair and transparent disciplinary system can foster accountability, punctuality, and professional service delivery among public employees.

Ade Sony Noverianto; Suparno Suparno; Indra Kertati

Jurnal Media Administrasi 2025 Universitas 17 Agustus 1945 Semarang, Indonesia

This research aims to analyze the optimization of digital marketing in increasing the competitiveness of Bank Jateng, formulate the main challenges in the implementation of digital-based public service innovations, and develop an integration strategy between digital marketing and public service innovation to strengthen the role of Bank Jateng in regional economic development. The research method used was descriptive qualitative with data collection techniques through interviews with 11 informants and distribution of questionnaires to 96 respondents. The results of the study show that digital marketing optimization is able to increase competitiveness through integrated strategies between divisions, increasing content creativity, and strengthening analytics systems for performance evaluation. However, the main challenges faced include the digital capability gap and the need to improve the quality of responsive services. The implementation of digital innovation is multidimensional, including internal coordination that is not optimal, limited product diversification, digital service gaps, and data management that has not been integrated. The strategy of integrating digital marketing and public services requires a holistic approach through organizational capacity building, financial performance optimization, market reach expansion, and continuous innovation. Collaboration between divisions and strong leadership is key in supporting financial inclusion and regional economic growth. This research provides strategic recommendations for Bank Jateng in facing the increasingly dynamic competition of the banking industry in the digital era.

Agnes Kristalia Meika Putri; Muhammad Nasyiruddin; Endah Siswati

Jurnal Media Administrasi 2025 Universitas 17 Agustus 1945 Semarang, Indonesia

This research aims to analyze the performance of employees in providing birth certificate making services at the Sananakulon Village Office, as well as identify supporting and inhibiting factors in the service process. The approach used is qualitative with data collection methods through in-depth interviews, direct observation, and documentation. The research informants consisted of village officials, service officers, and community members who had taken care of birth certificates, which were selected using the purposive sampling technique. Data analysis is carried out through the stages of data collection, data reduction, and conclusion drawn. The results of the study show that the performance of employees in birth certificate services is quite good, characterized by responsiveness and a friendly attitude towards the community. However, the implementation has not fully met the employee performance indicators according to Dwiyanto's theory (2006), especially in terms of efficiency and accountability. Supporting factors include employee commitment, leadership support, and community participation, while inhibiting factors include limited human resources, infrastructure, and lack of technical training. This study recommends increasing employee capacity and improving technology-based service systems to support more optimal and accountable public services.

Leni Rohida; Siti Khumayah; Hagies Ferdiansyah Akbar

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

To respond to the challenges and needs of contemporary society, the public sector must rapidly adapt to digital transformation. The objective of this research is to examine relevant and adaptive human resource development strategies for the digital ecosystem and to evaluate how they impact the quality of public services in the era of technological disruption. This research uses a descriptive qualitative approach with a literature review and policy analysis. It analyzes best practices from government institutions, both national and international, in developing human resources oriented towards the digital era. Key findings indicate that optimizing human resources requires not only improving technological capabilities or digital expertise; it also requires reconstructing leadership paradigms, flexible organizational cultures, and implementing meritocratic systems and data-driven performance management. It is evident that technologies such as big data analytics, artificial intelligence (AI), and the Internet of Things (IoT) can help improve public services, but the success of these technologies depends heavily on the capabilities and readiness of the employees who manage these systems. An integrated digital talent ecosystem must be built, encompassing continuous training (learning for life), collaboration between government, academia, and business (the triple helix model), and a regulatory framework responsive to technological developments. Furthermore, it is emphasized that developing digital integrity and ethics is crucial as a pillar of good governance in the digital era. Optimizing human resource development strategies systematically and sustainably will enable Indonesia to improve the efficiency of public services and strengthen the competitiveness of its bureaucracy globally. By 2045, adaptable, innovative, and highly integrated human resources will be the primary drivers of a digital government transformation that is inclusive, responsive, and future-oriented.

Primasanti, Yunita; Wahyu, Indah; Nugrahadi, Bekti

Bus Rapid Transit (BRT) systems play a crucial role in providing efficient and sustainable urban mobility, yet service quality often faces challenges that lead to passenger dissatisfaction. This study focuses on BRT Trans Jateng Corridor 7, which has received a considerable number of complaints regarding service reliability, comfort, and punctuality. The main objective of this research is to improve passenger satisfaction by applying the Six Sigma methodology to identify, analyze, and reduce the root causes of service-related complaints. Using the DMAIC (Define, Measure, Analyze, Improve, Control) framework, data were collected through complaint reports, passenger surveys, and operational performance indicators. Statistical analysis and cause-effect diagrams were employed to pinpoint critical factors influencing complaints, including bus frequency, driver performance, ticketing efficiency, and infrastructure support. The findings indicate that the application of Six Sigma significantly reduced recurring complaints, particularly in the areas of schedule adherence and service responsiveness, leading to measurable improvements in overall passenger satisfaction. The synthesis of results demonstrates that structured quality management approaches such as Six Sigma can effectively enhance public transportation service quality by providing systematic solutions to operational problems. In conclusion, this research highlights the practical benefits of Six Sigma in improving service performance and reducing passenger complaints, offering valuable insights for policymakers and transportation operators seeking to strengthen the quality and sustainability of public transit systems.

Ficha Indriana; Fedianty Augustinah; Eny Haryati

International Journal of Social Science and Humanity 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This research looks into the transparency and accountability in the promotion process for civil servants at the Regional Civil Service Agency (BKD) of Sidoarjo Regency as a component of the continual bureaucratic reform aimed at achieving clean and professional governance. Overall, the promotion process has embraced the digital-based Sidoarjo Smart ASN system and adheres to the merit principle, although obstacles persist in achieving completely transparent and accountable practices. The study centers on four key areas: transparency of public information, responsibility in decision-making, the validity of the merit system, and the efficiency of internal oversight and citizen engagement. A qualitative descriptive method utilizing a case study approach was employed, incorporating in-depth interviews, direct observations, and the analysis of official documents. The results indicate that transparency continues to be administrative in character, accountability is focused vertically instead of being horizontally accountable to the public, and the merit system encounters challenges linked to bureaucratic culture and the integration of competency data. Additionally, internal oversight does not have enough community engagement in assessing promotion procedures. The research suggests improving transparency via interactive publishing, establishing accountability systems based on performance, boosting independent evaluation capabilities, and incorporating digital oversight tools with public engagement. These results are anticipated to provide a basis for creating a civil service management model at the regional government level that is more transparent, accountable, and grounded in integrity.

Erysma Prihandini; Abdul Aziz Al kaharudin; Sutowo Sutowo

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

Effective, efficient, and accountable public services are one of the fundamental pillars of good governance. At the village level, the success of these services is highly dependent on the performance of government officials, particularly in administrative services that directly address the community’s basic needs. This study aims to analyze employee performance in administrative services at the Maliran Village Head Office, Ponggok Subdistrict, Blitar Regency, and to identify obstacles faced during the service process. A descriptive qualitative research method was employed, with data collected through observation, interviews, and documentation. The findings indicate that employee performance can be categorized as fairly good based on ten performance indicators: work quality, work quantity, timeliness, effectiveness, independence, reliability, responsiveness, assurance, empathy, and tangible evidence. These aspects reflect that village officials are generally able to carry out their duties in meeting the administrative needs of the community. However, several obstacles remain, including reliance on digital technology that is not supported by adequate infrastructure, particularly the frequent occurrence of power outages which disrupts the continuity of services. The study highlights the importance of strengthening digital infrastructure, enhancing technical training for village officials, and ensuring the availability of backup systems to anticipate service interruptions. These efforts are essential to improve service delivery, strengthen public trust, and support the realization of good governance at the village level.

Nusron, Lulu Amalia; Rahandhika Ivan Adyaksana; Wandan Zulvanadya Cipta Pribadi

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The development of digital technology has brought significant changes to the banking industry, particularly through the implementation of internet banking and mobile banking services that aim to support financial inclusion. In addition, corporate concern for social aspects through corporate social responsibility (CSR) spending has also become an essential factor in ensuring business sustainability and increasing public trust. This study aims to analyze the effect of internet banking, mobile banking, and CSR expenses on the financial performance of banking institutions. The research population consisted of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2022 period, with a total sample of 55 companies that met the data completeness criteria. The analysis method employed was multiple linear regression to determine the relationship and influence of the independent variables on financial performance as the dependent variable. The results show that internet banking has a significant positive effect on financial performance, indicating that the more optimal the use of internet banking services, the better the financial performance of banks. Similarly, CSR expenses also have a positive effect on financial performance, suggesting that effective and efficient allocation of CSR funds provides benefits not only for society but also for the long-term sustainability of the banks. On the other hand, mobile banking does not have a significant effect on financial performance, implying the need for improving service quality, enhancing technological features, and strengthening digital literacy so that mobile banking can contribute more effectively to banking performance. Therefore, the findings highlight the importance of digital innovation and integrated socio-economic strategies to strengthen the sustainability and competitiveness of the banking sector in Indonesia.

Siti Rosita Aprilyani; Elmira Siska

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to explore the impact of work discipline and available facilities on the performance of employees at the Community and Village Empowerment Office. In the era of public service reform, employee performance is considered a critical factor in achieving organizational goals and providing quality services to the community. The research employed a quantitative approach, with data collected through questionnaires distributed to employees. The collected data were then processed and analyzed using SPSS software. Prior to hypothesis testing, validity, reliability, and classical assumption tests were conducted to ensure the quality of the instruments and the suitability of the data. The results of the t-test show that work discipline has a positive and significant effect on employee performance, with a t-value of 4.217 greater than the t-table of 2.01174 and a significance value of 0.000 less than 0.05. Similarly, work facilities also demonstrate a positive and significant effect, indicated by a t-value of 2.185 greater than the t-table and a significance value of 0.034 less than 0.05. Furthermore, the results of the F-test indicate that work discipline and work facilities simultaneously influence employee performance, with an F-value of 28.344, higher than the F-table value of 3.19, and a significance level of 0.000. These findings highlight the importance of maintaining strict discipline and providing adequate work facilities to enhance overall employee performance in public institutions.

Eka Patmasari; Darwis Darwis; Meisi Ulfiani R

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to examine and analyze the performance of employees at the Village Office of Bottopenno, Majauleng District, Wajo Regency. The research employed a descriptive analysis method with a total population and sample of 27 employees, all of whom were designated as respondents. Data collection techniques included observation, documentation, and questionnaires distributed to the employees. The collected data were then analyzed using quantitative descriptive analysis to provide a clear picture of employee performance conditions. The findings indicate that employees at the Bottopenno Village Office are able to position and apply their abilities effectively in carrying out the tasks assigned by their superiors. Employees not only complete tasks according to instructions but also demonstrate a high sense of responsibility in handling every duty. This is reflected in the alignment between the work targets set and the outcomes achieved. The performance of employees also meets expectations in terms of discipline, timeliness, and the quality of public services provided. Overall, the performance of the Bottopenno Village Office employees can be categorized as very good. Their work results are in line with the expectations of their superiors and with established regulations, thereby fostering a conducive work environment and ensuring optimal public services. Consequently, the performance of village officials has been running effectively and is expected to continue improving to support the achievement of sustainable village governance goals.

Demi Primavera; Hurian Kamela

Jurnal Kendali Akuntansi 2025 International Forum of Researchers and Lecturers

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

Rahman, Arif; Aprianti, Kartin; Rahmatia, Rahmatia

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

This study aims to analyze the effect of communication and work environment on employee morale at the Maritime Affairs and Fisheries Service of Bima Regency. A quantitative approach was employed using a Likert-scale questionnaire distributed to 80 respondents selected through purposive sampling. Data were analyzed using multiple linear regression with SPSS for Windows. The results reveal that communication (β = 0.551; t = 18.459; p < 0.05) and work environment (β = 0.401; t = 16.786; p < 0.05) have a significant partial effect on employee morale. Simultaneously, these two variables contribute 94.4% to the increase in employee morale (R² = 0.944; F = 43.288; p < 0.05). These findings indicate that effective communication and a supportive work environment can enhance motivation and productivity among public sector employees. The practical implication of this study suggests that organizational management needs to improve the quality of internal communication and create a conducive work environment to optimize organizational performance.

Desiana Katoda

Intellektika : Jurnal Ilmiah Mahasiswa 2025 STIKes Ibnu Sina Ajibarang

 Employee performance is one of the important elements that determine the success of an organization, especially in companies engaged in public services such as PT. PLN (Persero). This study was conducted to examine the effectiveness of providing incentives and motivation in improving employee performance at PT. PLN (Persero) Rayon Kuta, with the aim of providing strategic recommendations for management in formulating more optimal human resource management policies. The research method used is a quantitative approach with a survey technique, where data were collected by distributing questionnaires to 40 employees who were respondents. Data analysis was carried out using a regression test to determine the effect of each variable on employee performance. The results of the study revealed that incentives and motivation have a positive and significant effect on improving performance. Of the two variables, incentives provide a more dominant contribution to employee performance with a regression coefficient value of β = 0.576, while motivation provides a lower influence with a value of β = 0.241. In addition, the F-count value of 24.641 indicates a strong simultaneous influence of incentives and motivation on employee performance. These findings confirm that a well-designed incentive system, coupled with efforts to increase work motivation, can be an effective strategy for boosting employee productivity and performance. Therefore, management needs to prioritize fair, transparent, and target-oriented incentive policies, while also addressing intrinsic motivation to maintain sustainable performance.

Zulhendry Zulhendry

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

The development of Islamic banking plays a crucial role in driving economic growth through the principles of fair finance. However, the performance of Islamic banks still faces challenges in maintaining stable profitability. Two key factors often cited as determinants of performance are risk management and customer satisfaction. On the one hand, effective risk management is necessary to control problem financing, while on the other hand, customer satisfaction fosters loyalty and funding stability. However, the existing literature tends to examine these two aspects separately, thus lacking a complete picture of their integrative relationship with profitability. This study, a systematic literature review (SLR), aims to analyze the relationship between risk management, customer satisfaction, and profitability of Islamic banks, as well as their implications for economic growth. The review process adopted the PRISMA 2020 protocol, encompassing academic publications from 2015–2025 from various databases. Article selection was conducted using strict inclusion and exclusion criteria, ensuring that only relevant studies were further analyzed. The study's findings demonstrate two key pillars supporting Islamic banking performance: effective risk management—particularly in controlling problem financing—and a high level of customer satisfaction, which supports loyalty and the stability of third-party funds. However, the findings also indicate a methodological gap. The literature rarely develops models that examine the simultaneous influence of risk management and customer satisfaction on profitability. Furthermore, the limitations of qualitative research and the weaknesses of customer satisfaction measurement instruments hinder a more comprehensive understanding. In conclusion, this study emphasizes the importance of developing a more integrative theory of Islamic banking performance. Future managerial strategies should emphasize the harmonization of risk management and service orientation, so that Islamic banks not only maintain profitability but also contribute more significantly to economic growth.

Astri Wahyuni; Mariam Makmur; Ari Ayu

Journal Economic Excellence Ibnu Sina 2025 STIKes Ibnu Sina Ajibarang

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