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

Income distribution inequality is a key indicator in evaluating the success of a region’s economic development. This study aims to analyze the influence of several factors on income distribution inequality across regencies/municipalities in Bali Province. The independent variables examined include economic growth, the regency/municipal minimum wage (UMK), education level, and locally generated revenue (PAD). The research method employed is panel data regression analysis using secondary data obtained from the Central Bureau of Statistics (BPS). The objectives of this study are: (1) to analyze the simultaneous effects of economic growth, UMK, education level, and PAD on income distribution inequality in regencies/municipalities in Bali Province, and (2) to analyze the partial effects of these variables on the same outcome. The study uses secondary data with a total of 90 observation points.

The National Health Insurance (JKN) program is a strategic initiative by the Indonesian government to ensure accessible and affordable healthcare for all citizens. Based on literature review and analysis of secondary data, the JKN program significantly contributes to reducing direct household health expenditures (Out-of-Pocket/OOP), particularly among low-income and vulnerable populations. However, several challenges remain, including additional outlays for uncovered services such as non-generic medications and inpatient class upgrades, as well as limitations in health infrastructure. Furthermore, the integration of digital technology through the JKN Mobile application demonstrates a high level of effectiveness in administrative efficiency and user participation. This platform has expanded healthcare accessibility and improved user satisfaction, although digital literacy and technological disparities persist. Hence, strengthening technology-based policies and conducting regular evaluations are essential for ensuring the sustainability and equity of the JKN program implementation.

Structural poverty is a complex phenomenon that occurs due to systemic inequality in economic, social and political structures, which traps marginalized groups in a cycle of poverty that is difficult to break. This research aims to analyze the impact of structural poverty on waste pickers in the Bintara Jaya slum, West Bekasi, focusing on internal and external factors that reinforce the cycle of poverty. The research method uses a descriptive qualitative approach through in-depth interviews with five waste picker informants. The results show that structural poverty in the waste picker community is influenced by limited access to education, informal work with unstable income, inadequate living conditions, and the lack of government policy intervention. Internal factors such as low levels of education and skills, as well as external factors such as social stigma and non-inclusive policies, exacerbate the condition. Despite facing severe challenges, the waste picker community still has hope to escape poverty, especially through their children's education. This research recommends the need for more holistic and inclusive policies to break the cycle of structural poverty, including improved access to education, skills training, and social protection for marginalized communities.

Sustainable food security is a strategic issue in rural development that requires a comprehensive approach based on local communities. This community service activity aims to provide socialization and education on sustainable food security through a socio-economic phenomenological approach focusing on the role of farmer housewives in Pondidaha Village, Konawe Regency. The implementation methods include educational lectures, focused group discussions (FGD), field visits, and hands-on sustainable food management practices involving 20 farmer housewife respondents. The results show that 80% of participants gained adequate understanding of sustainable food security concepts, local food diversification strategies, and active roles in improving family welfare through strengthening socio-economic capacity. The main challenges identified include limited access to resources, dual roles of housewives, and seasonal income instability. The implemented solutions include sustainable agriculture management training, food diversification counseling, and improved market access. This socio-economic phenomenology-based education provides a perspective that the life experiences, cultural values, and habits of farmer housewives are key to the success of food security programs at the community level. This activity contributes to increasing awareness, skills, and community participation in realizing sustainable food security in Pondidaha Village.

Sustainable food security is a strategic issue in rural development that requires a comprehensive approach based on local communities. This community service activity aims to provide socialization and education on sustainable food security through a socio-economic phenomenological approach focusing on the role of farmer housewives in Pondidaha Village, Konawe Regency. The implementation methods include educational lectures, focused group discussions (FGD), field visits, and hands-on sustainable food management practices involving 20 farmer housewife respondents. The results show that 80% of participants gained adequate understanding of sustainable food security concepts, local food diversification strategies, and active roles in improving family welfare through strengthening socio-economic capacity. The main challenges identified include limited access to resources, dual roles of housewives, and seasonal income instability. The implemented solutions include sustainable agriculture management training, food diversification counseling, and improved market access. This socio-economic phenomenology-based education provides a perspective that the life experiences, cultural values, and habits of farmer housewives are key to the success of food security programs at the community level. This activity contributes to increasing awareness, skills, and community participation in realizing sustainable food security in Pondidaha Village.

Price fluctuations in agricultural commodities, including cocoa, are a common phenomenon that can be influenced by a variety of factors such as global market demand, seasonality, production volume, weather conditions, and product quality. These dynamic changes in prices can create uncertainty and directly impact the economic stability of farming households, especially in rural areas where agriculture is the primary source of income. This study aims to analyze the effect of cocoa price fluctuations on the welfare level of farmer households in Kaleok Village, Binuang Sub-district, Polewali Mandar Regency. The research adopts a descriptive quantitative approach with a field survey method to capture the lived experiences of cocoa farmers facing price instability. Primary data were gathered using a structured questionnaire based on a Likert scale from 74 respondents, selected through the Slovin formula to ensure representativeness. The data were analyzed using simple linear regression to determine the relationship between price volatility and welfare indicators such as income stability, access to education, healthcare, housing conditions, and overall quality of life. The findings reveal that cocoa price fluctuations significantly affect the welfare of farmer households. Higher fluctuations tend to reduce income certainty, limit household spending, and hinder long-term economic planning. These results emphasize the need for policy interventions such as price support mechanisms, farmer cooperatives, access to market information, and financial literacy programs. Ensuring price stability and strengthening institutional support could play a vital role in improving the economic resilience and living standards of cocoa farmers. This study contributes to the broader discourse on rural development, agricultural economics, and poverty reduction in Indonesia.

Food security is a strategic issue that is directly related to community welfare, especially in coastal areas that are vulnerable to climate change and economic fluctuations. This study aims to identify and analyze social and economic determinants that contribute to the level of household food security in coastal areas. The method used is a quantitative approach with a survey technique of 150 households in three coastal villages. The variables studied include income level, education, access to markets, social participation, and ownership of productive assets. The results of the study indicate that income factors, education of the head of the family, and participation in social groups have a significant influence on household food security. This finding confirms that food security is not only determined by food availability alone, but also by socio-economic factors that shape household resilience in accessing and utilizing food optimally. The implications of this study emphasize the need for multi-sector policy interventions that focus on increasing income, education, and social empowerment to strengthen sustainable food security in coastal areas.

This study aims to analyze the influence of investment and development expenditure on poverty levels in Balikpapan City, considering the mediating role of income inequality. The research employs a quantitative approach using path analysis to examine both direct and indirect relationships among variables. The data used are secondary data from 2013 to 2023, including investment, development spending, the Gini index, and poverty rates. The results show that investment and development expenditure have a direct impact on both income inequality and poverty. Moreover, income inequality mediates the influence of investment and development expenditure on poverty. This study provides important implications for local government in formulating more effective and equitable development policies to reduce inequality and alleviate poverty in urban areas.  

Global warming triggers various environmental issues such as rising sea levels and extreme weather pattern changes. Fuel-powered vehicles are considered the main contributors to global warming and air pollution. The government’s commitment to sustainable development is evident through the promotion of electric vehicles and the development of charging station infrastructure as regulated by Presidential Regulation (Perpres) Number 55 of 2019. This study aims to examine the simultaneous and partial effects of product quality, income, and price variables on the purchase intention of electric vehicles in Denpasar City. The sample determination used a non-probability sampling technique with purposive sampling method involving 100 respondents. Data collected were analyzed using multiple linear regression analysis. The results indicate that product quality has a positive and significant effect on purchase intention, income has a positive and significant effect on purchase intention, and price has a negative and significant effect on purchase intention.

This study aims to analyze the effect of maqashid sharia on Muslim women's happiness in Indonesia, using data from the Indonesian Family Life Survey (IFLS) 5th wave 2014. Maqashid sharia, as a core concept in Islamic law, focuses on the maintenance of five main aspects, namely religion (ad-din), soul (an-nafs), intellect (al-aql), offspring (an-nasl), and property (al-mal). This study examines whether the implementation of maqashid sharia principles coupled with region of residence as a control variable has a significant impact on the subjective happiness of Muslim women in Indonesia. Using logit regression method and STATA software, this study found that the maintenance of health (soul), education (mind), and income (wealth) has a significant positive effect on Muslimah's happiness, heredity (lineage) shows an insignificant negative effect, religiosity (religion) shows a positive and significant relationship, while the region of residence has an insignificant negative relationship with the level of happiness of Muslimah in Indonesia. These results indicate that the subjective happiness of Indonesian Muslim women is more influenced by material dimensions than philosophical or spiritual matters. This research is expected to contribute to the formulation of public policies that support the social welfare of Muslimahs based on maqashid sharia.

This article examines the impact of poverty and unemployment on the Human Development Index (HDI) in the West Java region. Poverty and unemployment are two key factors that play a role in reducing people's quality of life. This research utilizes secondary data from the Central Statistics Agency and other sources to analyze the relationship between poverty levels, unemployment levels and HDI developments in the region. The findings show that increasing poverty and unemployment have a significant negative effect on HDI, which includes health, education and income indicators. These results highlight the importance of comprehensive intervention policies to address the problems of poverty and unemployment in order to improve the quality of life and welfare of people in Indonesia.

The participation of Muslim families in Indonesia’s capital market remains relatively low despite increasing access to financial instruments. This low level of stock ownership highlights the need to analyze the influencing factors. This study aims to examine the effect of socio-economic factors and religiosity on stock ownership decisions among Muslim families in Indonesia. The data used are panel data from the Indonesian Family Life Survey (IFLS) for the years 2007 and 2014, consisting of 32,074 observations from 16,037 household heads. The independent variables include gender, age, household size, income, education level, marital status, social expenditures, area of residence, employment status, and religiosity. The analysis was conducted using probit regression, supported by likelihood ratio tests, goodness-of-fit measures, and marginal effects analysis. The results show that most socio-economic and religiosity variables significantly influence stock ownership decisions. These findings indicate that the investment behavior of Muslim families is shaped by a combination of structural characteristics and religious values. The implications of this study may serve as a foundation for developing contextual and inclusive financial literacy policies.  

The Family Hope Program (PKH) is a social protection policy aimed at reducing poverty through conditional cash transfers to low-income families. This study analyzes the implementation of PKH in Kedungrejo Village, Waru District, Sidoarjo Regency, using a descriptive qualitative approach and the policy implementation theory by Van Meter and Van Horn. The findings indicate that the implementation of PKH has been effective, as seen in the implementers’ understanding of the program, inter-agency communication, and stable socio-political support. However, challenges remain, including delays in fund disbursement, limited technical capacity at the sub-district level, and public dissatisfaction with beneficiary data validation. Therefore, the study recommends a more structured disbursement schedule, improved technical capacity of implementers, and the involvement of community leaders in the data collection process to ensure better targeting and sustainability of the program.

Income Tax Article 26 (PPh 26) is a type of tax imposed on income received by foreign taxpayers from Indonesia, including royalties, interest, dividends, prizes, as well as technical and managerial services. This study aims to analyze the implementation of Article 26 in cross-border transactions, the level of compliance by foreign taxpayers, and the effectiveness of tax withholding and payment by withholding agents. The method used is a descriptive qualitative approach through literature review and analysis of tax regulations. The results show that although the regulations concerning PPh 26 are relatively clear, there are still obstacles in its implementation, such as a lack of understanding by tax withholders, difficulties in validating foreign tax documents, and suboptimal utilization of tax treaties (Double Tax Avoidance Agreements). This research recommends enhanced education and training for withholding agents, stronger integration of digital reporting systems, and stricter supervision by tax authorities in order to maximize state revenue potential from Article 26 income tax.

This study aims to analyze the economic and social impacts within the environmental context on the sustainability of catfish farming in Basanah Village. Environmental issues such as water quality, land availability, and land-use changes have significantly affected aquaculture practices. Moreover, the social dynamics of the surrounding community, including patterns of cooperation, public perception of catfish farming, and economic impacts on farmers’ income and welfare, are central to the investigation. This research employs a descriptive qualitative approach through field observations, in-depth interviews, and documentation involving local farmers, community leaders, and relevant stakeholders. The findings reveal that economic aspects, such as production cost efficiency and income improvement, are highly dependent on stable environmental conditions and strong social support. Conversely, environmental degradation and weak social participation hinder business development. Therefore, participatory-based policies integrating sustainable environmental management with the strengthening of local socioeconomic capacities are urgently needed. This study offers a significant contribution as a foundation for formulating empowerment strategies for environmentally and socially-based small-scale aquaculture enterprises at the village level.

Stock return refers to the income received by investors from their investment in a firm, either directly or through a securities firm. The level of stock return is crucial in investment analysis as it serves as a key indicator for investors in evaluating the performance and profit potential of a stock. This study aims to examine the effect of profitability, liquidity, leverage, and firm size on stock returns in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The sampling technique used was purposive sampling, resulting in a sample of 65 companies. Data analysis techniques employed include descriptive statistics and inferential statistics, processed using IBM SPSS 25. The findings indicate that profitability has a significant positive effect on stock return, liquidity has a significant positive effect, leverage has a significant negative effect, and firm size also has a significant positive effect on stock return. The implications of this study are expected to provide empirical contributions regarding the influence of these variables on stock returns and to offer managerial insights and additional references for corporate decision-making aimed at increasing stock returns.   Keywords: stock return, profitability, liquidity, leverage, firm size

This research entitled “Implementation of the Tangerang Smart Scholarship Program Fund Management Year 2023”. The objectives are the effectiveness of fund management and the impact of the of the scholarship program on access and quality of education for students from underprivileged families underprivileged families. The method used is a qualitative approach with data collection through interviews, observation, and literature study. Participants.Participants included the Education Office, Social Affairs Office, schools, and parents of students, who provided in-depth insights into the program management and policies. who provided in-depth insights into program management and education policy. The results showed that the Tangerang Smart Scholarship Program Scholarship Program has had a positive impact in reducing school dropout rates and increasing access to education at the primary and secondary school levels. access to education at the primary and junior secondary school levels. This program program helps students from low-income families to continue their education without being hindered by financial factors. without being hindered by financial factors, so that they can fulfill their learning needs such as books, uniforms and learning needs such as books, uniforms and transportation. However, there are challenges in managing the funds, especially the delay in distribution that affecting students' educational needs. In addition, the lack of transparency in scholarship recipient data leads to inaccuracies in the determination of scholarship recipients, with some students who did not meet the criteria still receiving the scholarship. scholarships. Communication between the education and social services offices needs to be improved. Research shows that sub-optimal coordination between the two agencies hindered the synchronization of data

The purpose of this study was to analyze the factors that influence the existence of slums in Tematta Dorf district, Medan. Slums are one of the serious problems in urban development that affect the quality of life of the community. The method used in this study is a quantitative method with a descriptive approach and multiple regression analysis. Respondents consisted of field surveys, interviews, data received through documents, and residents and relatives. The results of the study indicate that several main factors that influence the existence of slums in this area are income levels, population density, availability of basic infrastructure, and spatial politics. Limited infrastructure and low community income have the most important impacts of these factors. This study concludes that efforts to overcome regional slums require a multidimensional approach by improving infrastructure, spatial sustainability planning and strengthening the community economy.

This study aims to evaluate the effectiveness of the National Cash Social Assistance (BST) policy on the purchasing power of communities in Surabaya. BST is a social protection program launched by the Indonesian government in response to the economic impact of the COVID-19 pandemic. The policy targets low-income and vulnerable groups through direct cash transfers, with the goal of maintaining basic consumption levels and preventing a sharp decline in household welfare. This research examines the extent to which the BST program has achieved its objectives, particularly in enhancing or sustaining the purchasing power of its beneficiaries in urban settings. The study employs an evaluative approach using a mixed-methods design, combining quantitative survey data with qualitative interviews involving aid recipients and local-level implementers. The findings indicate that the BST program had a positive short-term impact on household purchasing power, particularly in meeting essential needs such as food and utility expenses. However, several implementation challenges were also identified, including issues of inaccurate beneficiary targeting, delays in distribution, and the relatively small amount of assistance compared to actual household need. These results highlight that the effectiveness of social policy is not solely dependent on budget allocation but also on the precision of its implementation on the ground. Consequently, the study recommends improvements in beneficiary data updating, enhanced transparency in aid distribution, and the development of more adaptive program designs that reflect local socio-economic conditions. The findings are expected to serve as a valuable reference for policymakers in designing more efficient and sustainable social assistance programs in the future.