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This study aims to analyze how work skills and work flexibility affect work productivity through job satisfaction as an intervention variable among Gojek partners in the Malang City area. This study uses a quantitative methodology with a causality design. Using simple random sampling, questionnaires were sent to 120 selected Gojek partners to obtain initial data. A Structural Equation Modeling (SEM) based on linear regression analysis was used to analyze the data. This was done using the SPSS program. The results of the study indicate that work skills and work flexibility positively and significantly affect the productivity of Gojek partners. In addition, job skills and work flexibility also have a positive and significant effect on job satisfaction. Job satisfaction is also proven to have a positive and significant effect on work productivity, and also functions as a mediating variable in the relationship between job skills and work flexibility and work productivity. The results show that job satisfaction can increase with job skills and a more flexible work environment. Ultimately, this will have an impact on increasing the productivity of Gojek partners. It is hoped that this research will help digital platform managers create more flexible and sustainable HR management strategies.

This study aims to analyse the factors influencing the implementation of Financial Accounting Standards for Micro, Small, and Medium Enterprises (MSMEs) in Semarang City. Specifically, it examines the effects of accounting understanding, information technology utilisation, and MSME owners’ perceptions on SAK EMKM implementation, with SAK EMKM socialisation as a moderating variable. The research employs a quantitative approach using primary data collected through questionnaires distributed to 109 MSME actors selected through purposive sampling. Data were analysed using Partial Least Squares–Structural Equation Modelling (PLS-SEM) to evaluate relationships among variables. The results indicate that accounting understanding and MSME owners’ perceptions have a positive and significant effect on the implementation of SAK EMKM. Meanwhile, information technology utilisation shows a significant but suboptimal impact, as technology is still primarily used for operational purposes rather than for financial reporting. In addition, SAK EMKM socialisation does not significantly moderate the relationships between the independent variables and SAK EMKM implementation. The originality of this study lies in the inclusion of SAK EMKM socialisation as a moderating variable and the focus on MSMEs in Semarang City as the research context. This study contributes to the development of accounting practices for MSMEs by emphasising the importance of internal capacity building and more practical-oriented socialisation programs to improve the quality of financial reporting.

MSMEs Traditional culinary MSMEs play a vital role in the Indonesian economy through job creation, income equality, and preservation of local culture. However, limited capital, raw materials, and labor, as well as unsystematic production planning, mean that MSME production decisions are still intuitive, leading to inefficiencies and suboptimal profits. A case study of MSME Sostang Tijang Bruno, a Sundanese cireng producer, shows that cireng production is still based on experience without clear calculations, resulting in a mismatch between production and demand and waste of raw materials. This study aims to optimize cireng production volume using the Graphical Linier Programming method to maximize profits by considering constraints on raw materials, working time, and market capacity. Data were obtained through observation, interviews, and documentation. The decision variables were the production volume of original chicken-filled cireng and spicy chicken-filled cireng. The analysis results showed an optimal production combination of 2.93 kg of original chicken-filled cireng and 0.53 kg of spicy chicken-filled cireng with a maximum profit of Rp499,000 per day. This method is expected to help MSMEs make more efficient and rational production decisions

This study examines the integration of social activities and leadership values in shaping the character of students by the PIJAR Semarang Community as a form of community-based non-formal education. The background of this study stems from the increasing problems with student character, such as low empathy, responsibility, and self-confidence, as well as the increasing cases of violence and bullying in the educational environment. These conditions indicate that formal education has not been fully able to address the challenges of shaping student character. This study uses a qualitative approach with descriptive methods. The research was conducted at the PIJAR Semarang Community by involving community managers, volunteers, and students as research subjects. Data were collected through in-depth interviews, observation of activities, and documentation to obtain a comprehensive understanding of the character-building process. The results of the study show that the PIJAR Semarang Community integrates social activities and leadership values through academic and non-academic learning programs that are designed to be contextual and participatory. Social activities such as play-based learning, social action, field trips, art performances, and leadership training are the main media for instilling character values. The character values developed include responsibility, cooperation, empathy, discipline, and self-confidence. Leadership values are instilled through habit formation, volunteer role models, providing opportunities for participation, and the active involvement of students in every activity. This study also found several obstacles in the form of differences in student character, limited resources, and low self-confidence among some students in leadership. To overcome these obstacles, the PIJAR Semarang Community implemented intensive mentoring, motivation building, and adjustments to activities to make them more inclusive. Overall, this study confirms that the integration of social activities and leadership values in community-based non-formal education plays an important role in the holistic and sustainable character building of students.

This study aims to examine the effect of microcredit on the level of community welfare in Kecamatan Sumbawa, with study locations in Kelurahan Pekat and Brang Bara. Microcredit is positioned as one of the strategic instruments in efforts to empower the economy of low-income communities, especially through increasing access to financing, income generation, and social welfare. This research uses a quantitative approach with Structural Equation Modeling (SEM) method based on Partial Least Square (PLS). The study population consisted of 100 micro-entrepreneurs in the two villages who had received microcredit from local financial institutions. The variables analyzed include ease of credit access (X1), credit repayment (X2), income (Y), and community welfare (Z) which acts as a mediating variable. The results of the analysis show that easy access to microcredit does not have a significant effect on income or community welfare. In contrast, the variable of microcredit repayment has a positive and significant effect on community welfare. In addition, income also has a positive and significant influence on welfare, indicating that an increase in income is a key factor in determining the economic and social welfare of microcredit recipient households. This finding confirms that the success of the microcredit program is more influenced by the effectiveness of the management and sustainability of the credit repayment system, rather than solely by the ease of access to financing.  

Service quality is a crucial factor in improving public trust and satisfaction toward village economic institutions, including village cooperatives. The Merah Putih Village Cooperative in Mulya Sari Village still faces several service-related challenges, such as limited understanding of service excellence principles among employees, unstandardized service procedures, and inadequate communication and administrative skills. This study aims to improve employee service quality through service excellence training to enhance professionalism and service effectiveness at the cooperative. The method used is a descriptive qualitative approach involving observation, interviews, training sessions, service simulations, and direct field assistance. The training focused on service excellence concepts, service ethics, effective communication, implementation of standard operating procedures (SOPs), and administrative management. The results indicate an improvement in employees’ understanding and behavior, reflected in more polite, responsive, and professional service delivery to cooperative members. In addition, administrative management became more organized, contributing to faster and more efficient services. This activity demonstrates that service quality training has a positive impact on improving cooperative service performance. The implications of this study suggest that continuous service training can foster a sustainable service-oriented culture and enhance member satisfaction, thereby strengthening the institutional capacity of village cooperatives

Punggelan State Junior High School 3, Banjarnegara, as one of the schools at the elementary education level, will empower its students through the use of the school environment for agricultural activities. Efforts to introduce agricultural activities are carried out through P5 (Projek Penguatan Profil Pelajar Pancasila / Pancasila Student Profile Strengthening Project) on the theme of sustainable lifestyles. The theoretical session was held in the hall of Punggelan State Junior High School 3. The practical session was held in the garden area of Punggelan State Junior High School 3. The participants were also assisted by three students from the Agroindustry Study Program at the Banjarnegara Polytechnic. The stages of the activity consisted of a theoretical session in the hall, practical sessions on making planting media, making organic fertilizer, making yellow traps, sowing mustard seeds, and maintaining the mustard plants. Participants who had completed the practical activities were given the responsibility of maintaining their plants until harvest. The participants came from several villages in Punggelan Subdistrict, including Danakerta, Klapa, Tribuana, and Sambong. These four villages are agricultural centers. Most of the residents in these areas have yards that are used for agricultural activities. The students already have basic agricultural skills for vegetable cultivation. The participants' background in agriculture-based areas will facilitate student empowerment activities in school management towards achieving adiwiyata status. The empowerment of students at Punggelan State Junior High School 3through training in organic fertilizer production showed an increase in participants' knowledge of science in the field of anaerobic technology in organic fertilizer production. Participants also acquired the skill of being able to make organic fertilizer from leaves or grass and livestock manure. Participants were able to apply organic fertilizer as a seedling medium and a medium for growing mustard greens.

Low parental literacy regarding nutrition, parenting, and lack of utilization of Posyandu services as well as low father participation are among the factors contributing to the continued existence of malnutrition and stunting risks at the Flamboyan 3-4 Ulu Posyandu. This study aims to identify the root causes of low parental literacy, map its impact on the condition of toddlers, and evaluate two alternative policies to improve the quality of parenting education. This study uses a mixed method with a predominance of descriptive qualitative data. Data were collected through interviews, observations, questionnaires, and anthropometric data. Policy analysis was conducted using the six evaluation criteria of William Dunn (1999), namely effectiveness, efficiency, adequacy, fairness, responsiveness, and accuracy. The results of the study show that of the 13 children examined in August-September, there were 3 children whose weight and height were not appropriate for their age. The three main factors causing this problem were limited knowledge about nutrition and feeding, low understanding of child growth and development, and minimal use of posyandu services, including the involvement of fathers. The impact of this condition is evident in several toddlers with Z-scores for weight-for-age and height-for-age below the standard. Two policy alternatives were evaluated: the Healthy Family Room Program (RKS) and the 1000 HPK Home-to-Home Counseling Program. The evaluation results show that the RKS Program received the highest score with an average of 3.3, making it more feasible to implement because it is more effective, sufficiently efficient, and more responsive to family needs.

Hajj savings are an important Islamic banking product designed to assist Muslims in preparing for hajj expenses in a systematic and Sharia-compliant manner. As a trust-based fund, hajj savings require proper accounting treatment to ensure transparency, accountability, and compliance with Sharia accounting standards. This study aims to analyze the implementation of trust fund accounting in the Hajj Savings Program at Bank Syariah Indonesia (BSI) KCP Tegal Slawi. This research employs a qualitative descriptive approach using observation, documentation, and interviews conducted during an internship period at the research location. The data were analyzed by comparing accounting practices applied by the bank with relevant Sharia accounting standards, particularly PSAK 105 and PSAK 101. The results indicate that the hajj savings at BSI KCP Tegal Slawi are managed under a mudharabah contract and are recognized as temporary syirkah funds rather than bank income. The processes of recognition, measurement, presentation, and disclosure have generally been implemented in accordance with Sharia accounting principles. However, limitations were found in the level of accounting understanding among operational staff. This study implies that strengthening Sharia accounting literacy among bank employees is essential to enhance accountability and maintain customer trust in managing hajj funds.  

Study This aim for test influence individual performance, utilization technology, capabilities personal techniques, and support management peak to effectiveness use system information accounting. Study This use approach quantitative with method taking sample that is purposive sampling and samples obtained by 50 respondents. Population in study This is employee part finance or relate with accountancy companies in the Gresik Region. Data used in study This is primary data in the form of questionnaire. Technique analysis of the data used is multiple linear regression tool test used is the SPSS Version 25.0 program. results from study This show that variable individual performance and utilization technology No influential to effectiveness use system information accounting, variable ability influential personal techniques positive and significant to effectiveness use system information accounting, meanwhile variable support management peak Also No influential significant to effectiveness use system information accounting.

This Research and Development (R&D) study aimed to develop a project-based learning (PjBL) hyper-content e-module to support students’ Self-Regulated Learning (SRL) in higher education. Utilizing the ADDIE model (Analysis, Design, Development, Implementation, and Evaluation), the research addressed the need for innovative digital resources in the Learning Resource Center Management Course at Educational Technology Study Program Lambung Mangkurat University. Unlike previous studies that focused on isolated variables, this research integrates development, PjBL implementation, and SRL impact analysis. The hyper-content e-module incorporates multimodal features, including audio, video, infographics, and QR codes, to facilitate independent exploration. Validation by experts yielded high feasibility scores: 89% from material experts, 87% from media experts, and 88% from instructional design experts. Through qualitative content analysis conducted during the analysis and evaluation phase, the results confirmed that the PjBL-integrated e-module effectively improved students' learning independence by providing structured, project-oriented digital pathways. The results confirm that the e-module is a feasible and effective tool for modernizing instructional delivery. This study contributes an innovative framework for digital resource management and provides a foundation for future applied research in enhancing educational quality through self-regulated, technology-enhanced learning environments.

MSMEs can play a significant role in bolstering a community's economy, with their growth highly dependent on workforce performance. Effective leadership and appropriate incentives significantly enhance employee productivity, motivation, and engagement. The purpose of this study is to ascertain how employee performance in MSMEs in the Bantar Gebang market is impacted by knowledge-oriented leadership and incentives. 135 employees of MSMEs in the Bantar Gebang market were given paper questionnaires to complete in order to gather data. Validity and reliability tests were performed using SPSS version 27 for data analysis in this study. CFA with KMO, Anti-Image, and Factor Loading was used for the validity test; Kolmogrov-Smirnov was used for the normalcy test; multiple linear regression and t-tests were used for hypothesis testing. The findings supported hypothesis 1 by demonstrating that knowledge-oriented leadership significantly and favorably affected worker performance. Additionally, the data supported hypothesis 2 by demonstrating that rewards significantly and favorably impacted employee performance. Employees need to be encouraged by MSMEs leaders to expand their knowledge and abilities through a variety of experiences. MSMEs must put in place extra incentive programs to show their staff how much they are valued. MSMEs owners are required to evaluate and recognize staff members who exhibit strong initiative and go above and beyond the call of duty.

The government's implementation of the Academic Ability Test (TKA) has shocked some students, particularly because they are unfamiliar with the test questions. This highlights the need for public awareness campaigns regarding the TKA questions, particularly in private schools. This community service initiative aims to provide high school students in the Special Region of Yogyakarta (DIY) with an overview of the TKA mathematics exam. The method used in this initiative is drills and discussions, aimed at training and preparing students for the types of questions tested in the TKA. This initiative was attended by five private schools in the Special Region of Yogyakarta and conducted by lecturers and students from the Mathematics Education study program at Alma Ata University. The results of this training indicate that students gained an overview of the TKA mathematics exam questions and learned several strategies for solving them effectively. This initiative is expected to help students become more prepared and confident in facing the TKA in the future.

Artistic creativity is an essential aspect of child development, contributing to imagination, fine motor skills, and self-confidence. However, limited access to art-based activities and excessive gadget use have reduced opportunities for children to develop creativity, particularly in rural areas such as Dogang Village, Langkat Regency. This community service program aimed to enhance children’s artistic creativity through the socialization of bracelet-making using paracord as a form of simple and practical non-formal education. The study employed a descriptive qualitative approach, with data collected through observation, interviews, and documentation involving children who participated in the activity. The socialization process included the introduction of tools and materials, demonstrations of basic knotting techniques, and hands-on practice with direct assistance. The results indicated that participants were able to master several basic techniques, including simple knots, braided patterns, and double (cobra) knots, which contributed to improved creativity, precision, social interaction, and self-confidence. In addition to its educational impact, the bracelets produced demonstrated economic potential, with an affordable selling price starting from Rp.5,000 per unit. Therefore, this activity not only supports the development of children’s artistic creativity but also provides opportunities for sustainable micro-enterprise development within the local community.

The competitiveness of gig workers in the digital economy era raises issues such as competency gaps with market needs and instability in the quality of gig workers' work. This study explains the influence of training, work skills, and independent learning on the performance of gig workers who participate in training programs at the Central Java Province Cooperative and SME Training Center. Therefore, this study aims to examine the influence of each variable partially and simultaneously. This study uses a quantitative approach by distributing questionnaires to the entire population or using a saturated sample of 50 gig workers participating in training at BALATKOP UKM. The data was obtained using a Likert scale questionnaire instrument compiled based on the operational definitions of the variables and analyzed using multiple linear regression analysis to test the influence of training (X2), work skills (X2), and independence (X3) on performance (Y). The results of the study show that training, job skills, and independent learning each have a positive and significant effect on gig worker performance, and simultaneously, these three variables have a 66.5% effect on performance. This synthesis of findings confirms that gig worker performance is not only determined by the quality of training programs and technical skill mastery, but also by the ability to manage the learning process independently. Therefore, the conclusion is that the development of training programs at BALATKOP UKM needs to be designed in an integrated manner to simultaneously strengthen training, work skills, and independent learning as a strategy for improving the sustainable performance of gig workers.

This study investigates the optimization of claims under the Indonesian Case-Based Groups (INA-CBGs) payment mechanism within the National Health Insurance Program (Jaminan Kesehatan Nasional) at Hospital X in Serang. The research aims to analyze the influence of managerial competence, digital adoption, and organizational behavior on claim effectiveness, with policy implementation serving as a moderating variable. Employing a quantitative explanatory approach, data were collected from 144 respondents comprising management staff, casemix teams, and medical record officers through questionnaires and structured interviews. Structural Equation Modeling–Partial Least Square (SEM-PLS) was applied to examine the relationships among variables. Findings reveal that managerial competence, digital adoption, and organizational behavior significantly and positively affect the optimization of INA-CBGs claims. Furthermore, the implementation of the National Health Insurance Program policy strengthens these relationships, enhancing claim efficiency and equity. The results align with the Resource-Based View theory, highlighting the strategic role of internal resources in achieving organizational performance. Managerial implications include capacity building for managers, integration of hospital information systems (SIMRS) with e-Claim platforms, and fostering collaborative organizational culture. Overall, the study underscores the importance of managerial, technological, and behavioral factors, moderated by policy implementation, in improving hospital claim optimization under the INA-CBGs system.

Financial purity is a fundamental principle in Islamic economics that emphasizes the management of assets in a halal, fair, and responsible manner in accordance with sharia provisions. In the context of Islamic financial institutions, zakat plays a strategic role as an instrument for the purification of assets (tazkiyat al-mal) and as a mechanism for wealth redistribution to achieve social justice. This study aims to analyze the role of zakat in maintaining the financial purity of Islamic financial institutions. The research method used is a quantitative approach with an explanatory design. Data were collected through a structured questionnaire distributed to managers and related parties in Islamic financial institutions that have zakat management programs. The research variables include zakat management as the independent variable and financial purity as the dependent variable, which were analyzed using descriptive and inferential statistical techniques. The results of this study indicate that zakat management has a positive and significant impact on the financial sanctity of Islamic financial institutions, primarily through increased sharia compliance, transparency, and institutional accountability. This finding confirms that zakat serves not only as an obligatory act of worship but also as a strategic instrument in strengthening the ethics, legitimacy, and social responsibility of Islamic financial institutions. This research is expected to provide theoretical and practical contributions to the development of sustainable zakat governance in the Islamic financial system.

There is one problem related with source Power man that is turnover that occurred at Hospital X and is known reach more from 10%. Research aiming for analyze Job Satisfaction as an intervention in connection between compensation compensation, leadership transformational, and burden Work to turnover intention in nurses power Work contract at Hospital X. Research use approach quantitative with type explanatory. Population in study is all over Labor Nurse Contract at Hospital as many as 562 people. The sampling method used is non-probability sampling. Research data This using primary data that is done with share questionnaire in a way direct through google form with alternative answer use scale Likert. Research This use approach Structural Equation Model (SEM) with measurement model using Smart PLS program version 3.2.9. Research results This find that in a way simultaneous all over variable influential to turnover intention. In partial compensation, leadership transformational, and burden Work found own influence significant to Job Satisfaction. More carry on in a way partial satisfaction too work, compensation, leadership transformational, and burden Work own influence significant to turnover intention.

This community service initiative provides a comprehensive business analysis to evaluate financial feasibility, aiming to mitigate potential losses and ensure operational viability. By offering concrete data on business prospects and challenges, this analysis serves as a strategic guide for resource allocation and market targeting, while simultaneously enhancing attractiveness to potential investors. The program was conducted in the South Nunukan District, Nunukan Regency, North Kalimantan. As Indonesia's 34th province and a strategic border region, North Kalimantan faces significant challenges in food security due to limited supply chains. A central component of this study is the Break-Even Point (BEP) analysis—the threshold at which a business incurs neither profit nor loss. The BEP analysis provides critical insights into the relationship between pricing, operational costs, sales volume, and production levels. Consequently, it serves as a vital decision-making tool for business owners to optimize profitability. The results of this study demonstrate that, despite the continued use of traditional methods, the polyculture system remains highly profitable and sustainable for the local community.

This study aims to examine in depth the role of Islamic Religious Education (PAI) teachers as agents of tolerant da‘wah based on Islam Nusantara within multicultural elementary school settings. The research was conducted at SDN 2 Margasari, Pasawahan District, Purwakarta Regency, West Java, which represents the social, cultural, and religious diversity of students. This study employed a qualitative approach using a case study method to obtain a comprehensive understanding of PAI learning practices oriented toward tolerance values. Data were collected through in-depth interviews with PAI teachers and the school principal, direct observations of classroom PAI learning activities, and document analysis of religious programs and activities implemented at the school. The results indicate that PAI teachers play a strategic role in instilling values of tolerance, religious moderation, mutual respect, and appreciation of local wisdom through the application of dialogical, contextual, and inclusive learning methods. The learning strategies applied include the use of local stories and traditions that align with the values of Islam Nusantara, as well as the habituation of tasamuh (tolerance) attitudes in daily interactions within the school environment. This study recommends strengthening the competencies of PAI teachers in understanding and applying the Islam Nusantara approach, as well as integrating values of religious moderation into the elementary school curriculum as a systematic effort to build a culture of tolerance in multicultural educational settings.