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Wahyu Tomaili; Lukfiah Irwan Radjak; Mentari Ariesta Iyonu

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study analyzes the effect of Village Fund Allocation (ADD) and Village Original Revenue (PADes) on village expenditure in the villages of Bone Raya District, Bone Bolango Regency. The research was motivated by two fiscal phenomena: PADes remained very small and unequal across villages, while relatively similar ADD allocations did not produce similar development expenditure outcomes. A quantitative causal-associative approach was applied using secondary data from APBDes realization reports for four villages—Alo, Bunga, Mootayu, and Mootinello—during 2023–2025. The data consisted of 36 quarterly observations and were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination. The regression result shows that ADD has a positive and significant effect on village expenditure, with a coefficient of 0.844 and a significance value of 0.000. PADes has a positive but insignificant effect, with a coefficient of 0.065 and a significance value of 0.064. Simultaneously, ADD and PADes significantly affect village expenditure, explaining 56.7% of its variation. These findings indicate that village expenditure in Bone Raya District remains highly dependent on government transfers, while PADes has not yet become a decisive source of village fiscal capacity. Strengthening local revenue generation, asset management, BUMDes development, and participatory budgeting is therefore essential to improve fiscal independence and expenditure effectiveness.

Diah Ayu Pratiwi; Farida Rahmawati

Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) 2026 LPPM Universitas 17 Agustus 1945 Semarang

Income inequality is a structural development problem that can trigger social conflict, affect long-term economic growth, and hinder the achievement of SDGs. The purpose of this study is to analyze the factors that contribute to income inequality in East Java Province by combining demographic, social, and economic factors. The data used includes panel data from 38 districts and cities in East Java Province between 2017 and 2023 period. The analysis method used is panel data regression with a fixed effect model. To measure the effect of variables on income inequality, the testing was conducted partially and simultaneosly. The individual test results show that elderly dependency and poverty have a positive and significant relationship, while the human development index and economic growth are proportional but not significantly, and the open unemployment rate is not significant negative. Simultaneously, all variables have a significant effect on income inequality of 55.67 percent, with the remaining 44.37 percent influenced by variables outside the scope of this study.

Santoso, Jaya; Muliyana, Ana; Saragih, Asido; Pakpahan, Ridho; Chrisinta, Debora

Journal of Computing Theories and Applications 2026 Universitas Dian Nuswantoro

Evacuation planning in spatial networks requires the identification of critical nodes that maintain connectivity, accessibility, and flow distribution during emergency situations. Existing approaches often rely on individual centrality measures, which capture only a single structural dimension of node importance and may therefore produce incomplete or biased prioritization. To address this limitation, this study proposes a Composite Centrality Framework for identifying critical nodes in meso-scale spatial networks with semi-structured connectivity. The network is modeled as a weighted undirected graph, and Degree, Betweenness, and Closeness Centrality are integrated into a unified composite index to capture complementary structural roles. The framework is implemented in MATLAB and evaluated using a real-world campus spatial network consisting of 30 nodes and a synthetic network comprising 16 nodes with comparable structural characteristics. The results reveal a highly uneven distribution of node importance, with a small set of structurally dominant nodes consistently identified across both networks. In the campus network, node P1 achieves the highest composite centrality score (0.2195) and ranks first across the individual centrality measures, indicating its dominant role in maintaining network connectivity, accessibility, and flow distribution. Quantitative evaluation demonstrates strong agreement between the composite ranking and the individual measures, with Spearman rank correlation coefficients of 0.94, 0.89, and 0.91 for Degree, Betweenness, and Closeness Centrality, respectively. However, only one node (P1) appears simultaneously in the top five of all rankings, highlighting the complementary nature of the individual centrality measures and supporting the need for multi-criteria integration. Sensitivity analysis across three weighting scenarios yields rank correlations exceeding 0.97, confirming ranking stability and methodological robustness. Overall, the proposed framework provides a balanced and reliable approach for identifying critical nodes and demonstrates potential applicability to evacuation planning and spatial network analysis in semi-structured environments.

Nana Sutisna; Muhammad Suparmoko; Ende Ende

JURNAL RISET MANAJEMEN (JURMA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to determine the effect of career development and compensation on employee turnover intention at PT X  Merak–Cilegon. The phenomenon of high turnover intention among employees at the Operator/Clerk/Technician to Supervisor levels has highlighted the need to investigate the factors influencing employees' intentions to leave the company. Career development and compensation were selected as the independent variables because the results of the preliminary survey indicated that these factors were the most dominant determinants affecting turnover intention This study employed a quantitative research method with a survey approach. The population consisted of employees of PT X at the Operator/Clerk/Technician to Supervisor levels. The sampling technique used was proportional random sampling, resulting in a sample of 170 respondents. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the assistance of SPSS version 26. The results of the study indicate that career development has a negative and significant effect on turnover intention. Compensation also has a negative and significant effect on turnover intention. Simultaneously, career development and compensation have a significant effect on employee turnover intention. These findings suggest that the better the career development opportunities provided by the company and the fairer and more adequate the compensation received by employees, the lower the level of employee turnover intention.

Jenni Theresia Tampubolon; Bakhtiar Bakhtiar; Julkarnain Julkarnain

JURNAL RISET MANAJEMEN (JURMA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

The formulation of this research is how the influence of Work Attitude and Work Motivation on Employee Performance in the Legal Field of the North Sumatra Regional Police (POLDA). The purpose of this study was to determine and analyze work attitudes and work motivation towards employee performance in the legal field of the North Sumatra Regional Police (POLDA). This research is quantitative descriptive research. Data collection techniques are done through interviews, questionnaires and documentation studies. The sample in this study were 37 employees. Variables are measured with a Likert scale.  Hypothesis testing using multiple linear regression analysis through the F test and t test. The test results simultaneously show that work attitude and work motivation have a significant effect on employee performance variables in the Legal Division of the North Sumatra Regional Police (POLDA) with a coefficient of determination of 1%. Partially, work discipline has a positive and significant effect on employee performance in the Legal Division of the North Sumatra Regional Police (POLDA) with a regression coefficient value of 1%, work motivation has a positive and significant effect on employee performance in the Legal Division of the North Sumatra Regional Police (POLDA) with a regression coefficient value of 1 %. The highest regression coefficient value is work motivation.

Rikardus Riki Supriyanto; Imanuel Wellem; Kristiana Reinaldis Aek

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This study aims to: (1) describe Employee Performance, Work Climate, and Employee Engagement; and (2) analyze the influence of Work Climate and Employee Engagement on Employee Performance, both partially and simultaneously. The population of this study consisted of all employees of the Ministry of Religious Affairs Office of Sikka Regency, totaling 189 employees. Since the population size was relatively large, the sampling technique used was probability sampling with a simple random sampling method. The sample size was determined using the Slovin formula, resulting in 65 respondents. Data were collected through questionnaires and analyzed using descriptive and inferential statistical methods, namely multiple linear regression analysis. Hypothesis testing was conducted using the F-test and t-test. The results of the descriptive analysis indicate that Employee Performance is categorized as good, Work Climate is categorized as good, and Employee Engagement is also categorized as good. The results of the t-test show that Work Climate has a positive and significant effect on Employee Performance. Furthermore, Employee Engagement also has a positive and significant effect on Employee Performance. The results of the F-test indicate that Work Climate and Employee Engagement simultaneously have a significant effect on Employee Performance. The coefficient of determination analysis shows that the two independent variables in this study are able to explain 47.9% of the variation in Employee Performance at the Ministry of Religious Affairs Office of Sikka Regency.

Ashyfa Retno Anggraini; Shela Enjelina Saragih; Tresya A. Simalango; Silfanny Anastasia Putri; Charissa Zahra +2 more

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

A chronic metabolic disease characterized by elevated blood glucose levels due to insulin resistance or impaired insulin secretion is classified as type 2 diabetes mellitus. The prevalence of diabetes continues to rise each year and has become one of the major challenges in global health due to its potential to cause serious complications, such as cardiovascular disease, kidney failure, neuropathy, and vision impairment. In addition to pharmacological therapy, the use of herbal plants is increasingly being developed as a complementary therapy because they are considered safer, more readily available, and contain bioactive compounds with potential antidiabetic properties. This review article aims to assess the effectiveness of several herbal plants namely cinnamon (Cinnamomum cassia), fenugreek (Trigonella foenum-graecum), bitter melon (Momordica charantia), and moringa (Moringa oleifera) in aiding the management of type 2 diabetes mellitus based on various research findings. This study employs a literature review method by collecting and analyzing various national and international scientific publications related to the antidiabetic activity of these four plants. The review results indicate that all plants have potential as adjunct therapies for diabetes because they contain active compounds such as flavonoids, polyphenols, cinnamaldehyde, charantin, quercetin, trigonelline, and saponins, which can help reduce blood glucose levels, optimize cellular response to insulin, increase GLUT4 activity, and help minimize oxidative damage. Based on the study results, moringa and cinnamon plants demonstrated the most consistent effectiveness in contributing to blood sugar control in individuals with type 2 diabetes mellitus. Thus, these herbal plants have the potential to be used as complementary therapies in the management of type 2 diabetes mellitus; however, their use must still adhere to proper dosing and should not replace primary medical therapy.

Ashyfa Retno Anggraini; Shela Enjelina Saragih; Tresya A. Simalango; Silfanny Anastasia Putri; Charissa Zahra +2 more

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

A chronic metabolic disease characterized by elevated blood glucose levels due to insulin resistance or impaired insulin secretion is classified as type 2 diabetes mellitus. The prevalence of diabetes continues to rise each year and has become one of the major challenges in global health due to its potential to cause serious complications, such as cardiovascular disease, kidney failure, neuropathy, and vision impairment. In addition to pharmacological therapy, the use of herbal plants is increasingly being developed as a complementary therapy because they are considered safer, more readily available, and contain bioactive compounds with potential antidiabetic properties. This review article aims to assess the effectiveness of several herbal plants namely cinnamon (Cinnamomum cassia), fenugreek (Trigonella foenum-graecum), bitter melon (Momordica charantia), and moringa (Moringa oleifera) in aiding the management of type 2 diabetes mellitus based on various research findings. This study employs a literature review method by collecting and analyzing various national and international scientific publications related to the antidiabetic activity of these four plants. The review results indicate that all plants have potential as adjunct therapies for diabetes because they contain active compounds such as flavonoids, polyphenols, cinnamaldehyde, charantin, quercetin, trigonelline, and saponins, which can help reduce blood glucose levels, optimize cellular response to insulin, increase GLUT4 activity, and help minimize oxidative damage. Based on the study results, moringa and cinnamon plants demonstrated the most consistent effectiveness in contributing to blood sugar control in individuals with type 2 diabetes mellitus. Thus, these herbal plants have the potential to be used as complementary therapies in the management of type 2 diabetes mellitus; however, their use must still adhere to proper dosing and should not replace primary medical therapy.

Depita Kardiati; Risna Dewi; Ferizaldi Ferizaldi; Syarifah Chairunnisak; Jamiati KN

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2026 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

A safe and inclusive learning environment is an important factor in supporting the educational process. However, various forms of bullying behavior, such as teasing, giving negative nicknames, and social exclusion, are still found in schools and may hinder the creation of a comfortable and child-friendly learning environment. This community service activity aimed to improve students’ understanding of bullying and its impacts, as well as to instill the values of mutual respect as an effort to create a safe and inclusive learning environment. The activity was conducted at SD Negeri 2 Muara Batu, Aceh Utara Regency, through the XXXVIII Community Service and Empowerment Program (KKN-PPM) of Malikussaleh University in 2026. The methods used were educational and participatory approaches implemented through preparation, implementation, and evaluation stages. The activities were carried out through socialization sessions, discussions, question-and-answer sessions, simulations, and educational games. The results showed an improvement in students’ understanding of the forms, causes, and impacts of bullying, including verbal, physical, and social bullying. In addition, students demonstrated more positive attitudes, such as increased awareness of respecting differences, treating peers with respect, reducing teasing behavior, and developing empathy and concern for others. The activity also received positive responses from the school, as it was considered supportive of character education and the creation of a more conducive learning atmosphere. Therefore, anti-bullying education through educational and participatory approaches can serve as an effective strategy for creating a safe, comfortable, and inclusive learning environment for elementary school students.

Dionisius Derson Lajang; Agusto Royfanto Kewuan; Febriano Yonathan Irgy Wete

Coram Mundo : Jurnal Teologi dan Pendidikan Agama Kristen 2026 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

This article examines the impact of dehumanization in the era of Artificial Intelligence (AI) on the formation of the personality of future priests in light of the teachings of Pastores Dabo Vobis, particular number 43-44, as well as from Philosophical and theological perspectives. The development of AI brings significant changes in the way human think, relate, and build their self-identity. On the one hand, AI offers great opportunities to support intellectual formation through access to information, pastoral simulations, and digital learning. However, on the other hand, the dominance of technology has the potential to cause dehumanization, namely a reduction in the quality of interpersonal relationships, the depth of reflection and sensitivity. This study employs a literature review method, examining relevant theological, philosophical, and scientific literature. The findings indicate that excessive reliance on AI can disrupt the development of the human dimension in seminarians, particularly regarding affective maturity, relational competence, and the integrity of personal identity. From a philosophical perspective, humans are understood as free, rational, and relational beings; thus, reducing humans to mere components of an algorithmic system contradicts their very nature. Meanwhile, theology affirms human dignity as the Imago Dei, which cannot be replaced by technology. Therefore, a critical and prudent formation approach is required, one that positions AI as an aid, not a substitute for human relationships.

Hollines Luahambowo; Muhammad Rizal; Ngadi Permana

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study examines how tax knowledge, the use of e-filing systems, and the enforcement of tax penalties influence individual taxpayers’ compliance in filing annual tax returns. Tax compliance is a critical factor for the sustainability of government revenue, yet public compliance rates remain suboptimal. The research employs a quantitative approach with an associative causal design, involving 131 respondents in West Jakarta selected through convenience sampling. The instrument, consisting of a questionnaire with 34 items, was tested for validity and reliability and then analyzed using multiple linear regression with the aid of SPSS. The results of the analysis indicate that tax knowledge, the use of e-filing, and tax penalties have a positive effect—both partially and simultaneously—on compliance with annual tax return filing. These findings underscore the need to improve tax literacy, strengthen the e-filing system, and ensure consistent enforcement of penalties to encourage compliance. This study provides an empirical basis for the development of more inclusive and efficient tax policies and supports the government’s strategy to optimize state revenue by raising taxpayer awareness and fostering a sense of responsibility.

Martha Sraun; Irja Tobawan Simbiak; Rizky C. Subagio; Monita Y. Beatrick; Tommi Tommi +1 more

Jurnal Sains dan Teknologi 2026 Fakultas Teknik Universitas Cenderawasih

This study aims to identify the management system for Taman Imbi by the Department of Public Works and Public Housing (Dinas PUPR) and to analyze its comfort level based on the perceptions of park visitors and street vendors (PKL). Taman Imbi, managed by the PUPR Service (Section for Environmental Management and Parks), is one of the main urban parks in the city center of North Jayapura District. The research uses a descriptive, qualitative approach combined with Likert-scale analysis. Primary data were obtained from questionnaires distributed to 100 park visitors and 10 business actors (PKL) operating around the park. Eight comfort indicators were assessed, based on Hakim (2003): aesthetics, cleanliness, safety, noise, circulation, aroma, physical form, and climate/natural forces. Results indicate that, based on visitor perceptions, the overall comfort level was 56.0% (fairly good), while PKL perceptions were 64.4% (good). Among all indicators, circulation scored the lowest for visitors (46.2%), particularly ease of access. Aroma/odor scored the highest for PKL (80.0%). The study recommends rehabilitating park facilities, reactivating security posts, improving pedestrian and parking access, and clarifying spatial zoning for economic and community activities in the park.

Yulius Alan Hartanto; Irja Tobawan Simbiak; Lazarus Ramandey

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

Ciberi Beach is a tourist area in Enggros Village, Abepura District, Jayapura City, with significant development potential that draws on its natural resources and local wisdom. This study aims to identify internal and external factors influencing the development of the tourism area and to formulate appropriate development strategies using SWOT analysis. The research employs a mixed-methods approach, combining qualitative and quantitative techniques, with data collected through field observations, in-depth interviews, and questionnaires distributed to 25 visitors. The findings show that the main strengths are unspoiled natural scenery and community friendliness, while the main weaknesses include inadequate public facilities and poor road access. Key opportunities include ecotourism potential and policy support for spatial planning, while threats include coastal abrasion and unmanaged waste. Based on the SWOT matrix, the strategic position falls in Quadrant I (X = 0.31; Y = 0.51), supporting an aggressive SO strategy. Priority strategies include community-based ecotourism development, digital promotion, collaborative partnerships with universities and NGOs, and regulatory strengthening for sustainable land use. The analysis is grounded in a three-framework theoretical lens comprising the 3A tourism components (Attraction, Accessibility, Amenity), ecotourism principles, and community-based tourism, which together guide the interpretation of SWOT findings and the formulation of strategy.

Delfi Verlita Kurniawan; Aditya Romadhon; Dimasrizal Dimasrizal

Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to analyze the effect of public satisfaction on political participation in the 2024 single-candidate regional election (Pilkada) in Batanghari Regency. Political participation in elections is an important indicator of democratic quality, especially in a single-candidate contest where electoral competition is limited. The research employed a quantitative explanatory approach with a sample of 151 respondents selected through simple random sampling. Data were collected using structured questionnaires and analyzed using simple linear regression with IBM SPSS Statistics to determine the relationship between public satisfaction and political participation. The results indicate that public satisfaction has a positive and significant effect on political participation, with a coefficient of determination (R²) of 0.510. This means that 51% of the variation in political participation can be explained by public satisfaction, while the remaining percentage is influenced by other factors not included in this study. However, voter turnout in the 2024 election declined compared to the previous regional election. These findings suggest that public satisfaction is not the sole factor influencing political participation, as the level of political competition in a single-candidate election also plays an important and contextual role in shaping voter behavior and turnout.

Khotimah, Khosnol; Arga Christian Sitohang

Perkembangan industri fashion muslim di Surabaya yang pesat diiringi dengan persaingan yang ketat antar pedagang. Penelitian ini bertujuan menganalisis pengaruh kualitas produk, harga, dan kreativitas terhadap pendapatan usaha pedagang fashion muslim di Pasar Atom Surabaya. Menggunakan pendekatan kuantitatif asosiatif, data primer diperoleh melalui kuesioner dari 50 responden yang dipilih dengan teknik purposive sampling. Analisis regresi linear berganda digunakan setelah uji validitas, reliabilitas, dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa kualitas produk tidak berpengaruh signifikan terhadap pendapatan usaha (p=0,263), harga berpengaruh positif dan signifikan (p=0,000; B=0,565), dan kreativitas berpengaruh positif dan signifikan dengan koefisien tertinggi (p=0,000; B=0,633). Secara simultan ketiga variabel berpengaruh signifikan terhadap pendapatan usaha (F=61,629; p=0,000) dengan Adjusted R² sebesar 0,788. Temuan ini mengindikasikan bahwa dalam konteks pasar tradisional modern, kreativitas dan strategi harga lebih menentukan pendapatan dibandingkan kualitas produk. Implikasi manajerial bagi pedagang adalah memprioritaskan kreativitas dan fleksibilitas harga serta mempertahankan kualitas pada tingkat standar layak jual.

Viosela Meytriana Situmorang; Burhanuddin Burhanuddin

JURNAL PENELITIAN TEKNOLOGI INFORMASI DAN SAINS (JPTIS) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

The development of digital communication technology has encouraged health institutions to utilize social media as a medium for health promotion and information dissemination. This study aims to analyze the effect of Instagram content management on audience responses at Lakespra dr. Saryanto. The research used a quantitative approach with a survey method involving 60 respondents selected from members of Lakespra dr. Saryanto. Data were collected through questionnaires distributed online and analyzed using validity tests, reliability tests, descriptive statistics, and simple linear regression with IBM SPSS Statistics. The results showed that all questionnaire items were valid and reliable, with Cronbach’s Alpha values of 0.951 for the content management variable and 0.934 for the audience response variable. The regression analysis indicated that Instagram content management had a significant effect on audience responses, with a significance value of 0.000 and an F value of 184.783. The coefficient of determination showed that Instagram content management contributed 76.1% to audience responses, including engagement, understanding of health information, and interest in health services. The findings indicate that visually attractive, informative, and consistent Instagram content can improve audience interaction and support digital health communication effectively.

Az -Zahra; Rully, Ezza Ayunia; Simarmata, Anggi Sri Haryati

Ethos and Pragmatic Law Review (EPLR) 2026 Yayasan Penelitian dan Pengabdian Masyarakat Sisi Indonesia

Penerapan asas sederhana, cepat, dan biaya ringan merupakan prinsip fundamental dalam penyelenggaraan peradilan sebagaimana diatur dalam Pasal 2 ayat (4) Undang-Undang Nomor 48 Tahun 2009 tentang Kekuasaan Kehakiman. Namun, dalam praktiknya, penerapan asas tersebut masih menghadapi berbagai kendala, termasuk pada perkara yang memiliki tingkat kompleksitas rendah. Penelitian ini bertujuan untuk menganalisis efektivitas penerapan asas sederhana, cepat, dan biaya ringan dalam Putusan Nomor 73/Pdt.G/2025/PN Yyk serta mengidentifikasi faktor-faktor yang menyebabkan penerapannya belum optimal. Metode penelitian yang digunakan adalah yuridis normatif dengan pendekatan perundang-undangan dan pendekatan kasus, yang dianalisis secara deskriptif kualitatif melalui studi terhadap peraturan perundang-undangan, doktrin hukum, dan putusan pengadilan. Hasil penelitian menunjukkan bahwa asas sederhana dan biaya ringan telah diterapkan dengan baik, terlihat dari ruang lingkup sengketa yang terbatas, pembuktian yang sederhana, serta biaya perkara yang relatif terjangkau. Namun, asas cepat belum terlaksana secara optimal karena penyelesaian perkara tetap memerlukan waktu sekitar empat bulan meskipun tergugat mengakui dalil gugatan dan didukung alat bukti ilmiah berupa hasil pemeriksaan DNA. Faktor-faktor yang mempengaruhi belum optimalnya penerapan asas tersebut meliputi kegagalan mediasi, adanya perbaikan gugatan (renvoi), kecenderungan formalistik dalam pelaksanaan prosedur peradilan, serta faktor administrasi dan manajemen peradilan. Oleh karena itu, diperlukan optimalisasi peran mediator, peningkatan kualitas penyusunan gugatan, penerapan manajemen perkara yang lebih adaptif, serta pemanfaatan teknologi peradilan secara maksimal guna mewujudkan peradilan yang lebih efektif, efisien, dan berorientasi pada akses terhadap keadilan.

Anggi Ibnu Ramdani; Herdiyanti Herdiyanti

JURNAL MANAJEMEN DAN BISNIS EKONOMI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study investigates the critical factors influencing job satisfaction among night shift employees at RSUD KHZ Musthafa Singaparna Tasikmalaya, given the inherent challenges of 24-hour hospital operations. Night shift workers are particularly susceptible to physical and psychological strain, which can elevate job stress and disrupt work-life balance, ultimately threatening their job satisfaction. The research employs a quantitative associative approach, utilizing Likert-scale questionnaires distributed to 75 night shift staff selected through purposive sampling. Data were analyzed using Multiple Linear Regression with SPSS. Instrument validation confirmed that all items were both valid and reliable. Partial regression results reveal that job stress exerts a positive and significant effect on job satisfaction (t = 3.106, Sig. = 0.003), while work-life balance also demonstrates a positive and significant impact (t = 1.815, Sig. = 0.044). Simultaneously, both variables together significantly influence job satisfaction (F = 10.121, Sig. < 0.001), with an RSquare of 0.419, indicating that 41.9% of the variance is explained by the model, while 58.1% is attributable to external factors. These findings underscore the importance for hospital management to actively manage job stress through targeted interventions and design equitable shift scheduling policies. Such strategies are essential to sustaining high levels of employee satisfaction, which in turn supports both staff well-being and the quality of patient care in a demanding healthcare environment.

Andina, Fatikhah Nurrahmi

Nexus: Journal of Cross-Disciplinary Insights 2026 Yayasan Penelitian dan Pengabdian Masyarakat Sisi Indonesia

This study explores the business model of the .GIS platform product developed by Circlegeo using the Nine Buildings framework based on the Business Model Canvas and the Theory of Change framework to analyze the social impact created by the .GIS platform. Data were obtained through semi-structured interviews, non-participant observation, and systematic document analysis. The results show a shift in the business model. In 2022, Circlegeo shifted its target market from its previous focus on B2C and B2G customer segments to B2B and B2G, which will continue until 2026. The social impact analysis also shows that the .GIS platform's contribution to society is not only practical for geospatial analysis but also its usefulness in academic research. These findings indicate that Circlegeo positions the .GIS platform as a dual-purpose PLG instrument: introducing the company to potential customers of other paid products while simultaneously creating independent social impact. Previous research on freemium and product-led growth (PLG) business models has generally positioned free strategies as customer acquisition tools toward monetization, with limited potential for creating tangible social impact. This research contributes to the literature on PLG and freemium business models by demonstrating that such strategies can be a pathway to authentic social impact creation, not simply a step towards monetization.

Fiki Labibatus Saadah; Sri Andriani

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

Tax avoidance practices remain a crucial issue due to their potential to erode state revenue and hinder national development financing. This study aims to analyze and evaluate the effect of fixed capital intensity, Environmental, Social, and Governance (ESG) performance, and political connections on tax avoidance practices. The research method used is quantitative with a panel data analysis approach under the selected Random Effect Model (REM) estimation. The research population covers all companies listed on the Indonesia Stock Exchange (IDX) for the 2023–2024 period. Through the purposive sampling method, a final sample of 259 companies was obtained, resulting in 518 observation data over two years. The partial empirical results demonstrate that fixed capital intensity has a significant negative effect on tax avoidance. Conversely, both ESG performance and political connections are proven to have a significant positive effect on tax avoidance. Simultaneously, the three independent variables significantly influence corporate tax avoidance actions, contributing an Adjusted R-squared value of 10.43%. The practical implication of this study emphasizes the urgent need for tax authorities to increase oversight on companies indicated to be utilizing ESG reporting as a greenwashing strategy or leveraging political protection to avoid taxes. For corporate management, these findings serve as an evaluation to align sustainability commitments with ethical fiscal compliance.