Publication Search

This study aims to examine how to manage queues and service quality at Bank Bapas 69 Rejosari Cash Office (KK), especially given the limited number of staff and the absence of a formal queuing system. Using a qualitative descriptive approach with a descriptive case study method, data was collected through participatory observation and interviews during the internship period from January - March 2026 internship period. This study  shows that the queue system is not yet functioning properly, as evidenced by the large number of customers crowding around the service desk. This is mainly due to the difficulty elderly customers have in taking care of administrative matters at the Teller desk, as well as the excessively long credit consultation time at the Customer Service desk. It can be concluded that the effectiveness of service at PD BPR Bank Bapas 69 Magelang (Perseroda) Rejosari Cash Office is still hampered by suboptimal queue management. This tangible contribution is expected to shape a more orderly, clear, and time-efficient service process for Bank Bapas 69 KK Rejosari without having to incur significant costs for technology.

This study aimed to investigate the influence of content exposure and celebrity endorsement on the consumptive behavior of Muslim adolescents among students at MAN 1 Bone. The population for this research was students of MAN 1 Bone for the 2023/2024 academic year. The sampling technique employed was simple random sampling with a total of 100 respondents. Data was collected through the distribution of questionnaires and documentation. This research utilized an explanatory survey research method with a quantitative approach. The data analysis techniques used were statistical tests, including multiple linear regression, t-test, f-test, and the coefficient of determination (R2) test. The results revealed that: (1) There was no significant influence of content exposure on the consumptive behavior of MAN 1 Bone students. (2) Celebrity endorsement significantly influenced the consumptive behavior of MAN 1 Bone students. (3) Content exposure and celebrity endorsement had a significant influence on the consumptive behavior of MAN 1 Bone students. The combined effect of the content exposure and celebrity endorsement variables on the consumptive behavior variable of MAN 1 Bone students was 25.2%, while the remaining 72.8% was explained by other factors outside the two independent variables studied.

Business activities are essential for helping the economy of society function properly. When starting a business, people usually want to make money, but they are also supposed to follow good values, like being honest in their dealings. In real life, some businesses still do unfair things, like giving false information about products, changing prices unfairly, lowering the quality of goods, and using incorrect measurements when selling items. This research focuses on explaining what honesty means and how it should be used in business according to the principles of Islamic economics. The study uses a qualitative method called literature review, which involves looking at books, journal articles, and other sources that talk about Islamic business ethics. The results show that honesty is a key value in Islamic business because it helps build trust with customers, ensures fair deals, and creates positive relationships between sellers and buyers. The value of honesty in the business world can be demonstrated through transparancy of information about products, honesty in pricing, accuracy in measurement, and not hiding defects in the goods being sold. From an Islamic economics perpective, business activities should not only focus on material income, but also on the value of blessings, ethical responsibility, and mutual prosperity. Thus, the application of honesty in an important foundation for building fair, transparent bisuness practices that are in line with Islamic economic prinsiples.

This study examines the influence of earnings quality and dividend policy on firm value at PT Alkindo Naratama Tbk during the period 2014–2024. Firm value is measured using the Price to Book Value (PBV), earnings quality is proxied by the ratio of operating cash flow to net income (QOE), and dividend policy is measured using the Dividend Payout Ratio (DPR). This research adopts a quantitative approach with an associative causal design using secondary data obtained from the company’s quarterly financial reports over eleven years, resulting in 44 observations. The analysis method applied is multiple linear regression. The findings reveal that earnings quality has a positive and significant impact on firm value. Dividend policy also shows a positive and significant effect on firm value. Simultaneously, earnings quality and dividend policy significantly influence firm value. The coefficient of determination indicates that a large proportion of firm value variation can be explained by these two variables. These results support signaling theory, which suggests that high earnings quality and stable dividend distribution provide positive signals to investors and increase market confidence in the company. The study contributes to financial management literature by highlighting the importance of financial performance indicators in determining firm value.

This study aims to determine the effect of financial performance, capital structure, and company size on company value in healthcare companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. This study uses an associative quantitative approach with secondary data obtained from the company's financial statements. The sample was determined using purposive sampling, resulting in 9 healthcare companies with 45 observations. Data analysis was performed using EViews 12. Panel data regression analysis was applied using the Random Effect Model (REM), selected based on the Chow test, the Hausman test, and the Lagrange multiplier test. Furthermore, classical assumption testing and hypothesis testing were carried out. The test results show that partially Financial Performance has a significant positive effect on Company Value with a calculated T value of 2.137061 > T table 2.01954 with a prob value of 0.0386 < 0.05, Capital Structure does not have a significant effect on Company Value with a calculated T value of 0.4770233 < T table 2.01954 with a prob value of 0.6407 > 0.05, Company Size has a significant positive effect on Company Value with a calculated T value of 2.134309 > T table 2.01954 with a prob value of 0.0388 < 0.05. Simultaneously, the three independent variables have a significant positive effect on Company Value with an Fcount value of 3.059588 > Ftable 2.83 with a prob value of 0.038758 < 0.05, with a contribution of 12.31% while the remaining 87.69% is influenced by other factors outside this study.

This study examines the effectiveness of zakat distribution during the leadership of Umar bin Abdul Aziz and its relevance to poverty alleviation models in Indonesia. Structural poverty remains a persistent challenge in Indonesia’s economic development, requiring systematic and sustainable solutions. Within Islamic economic thought, zakat functions not only as a religious obligation but also as a fiscal instrument capable of promoting social welfare and economic independence. This research employs a qualitative approach through historical and literature study methods, analyzing classical Islamic governance practices alongside contemporary zakat management in Indonesia. The findings reveal that the success of zakat distribution under Umar bin Abdul Aziz was supported by centralized governance, strong institutional reform of Baitul Mal, strict supervision, and integrity-based leadership, resulting in effective wealth redistribution and significant poverty reduction. The study further finds that productive zakat distribution, institutional integration, regulatory reinforcement, and digital transparency are crucial elements for enhancing the performance of zakat institutions in Indonesia. The implications suggest that strengthening governance, accountability, and productive empowerment programs can transform zakat into a strategic socio-economic policy instrument capable of addressing structural poverty in a sustainable manner.

This study aims to examine the factors influencing the level of sustainability report disclosure based on OJK regulations in KBMI 3 banking companies listed on the Indonesia Stock Exchange in 2023. The level of sustainability disclosure is measured using the Sustainability Report Index (SR Index), constructed through content analysis of indicators stipulated in POJK No. 51/POJK.03/2017. The independent variables analyzed in this study include firm size, profitability proxied by Return on Assets (ROA) and Return on Equity (ROE), foreign ownership, and firm age. This research employs a quantitative explanatory approach using secondary data obtained from annual reports and sustainability reports. Data were analyzed using multiple linear regression with SPSS. The results indicate that firm size, foreign ownership, and firm age have a positive and significant effect on the level of sustainability report disclosure. Conversely, profitability measured by ROA and ROE does not have a significant effect. Simultaneously, all independent variables significantly influence sustainability report disclosure. These findings suggest that structural and ownership characteristics play a more dominant role in determining sustainability disclosure than financial performance, reflecting the regulator-driven nature of sustainability reporting in the Indonesian banking sector.

This study aims to critically examine the concept of economic justice proposed by Abu Ubaid al-Qasim bin Sallam in his work Al-Amwal and to evaluate its relevance to contemporary economic dynamics. The research applies a qualitative approach using a library research method, in which Al-Amwal serves as the primary source, supported by various secondary references related to Islamic economics and theories of distributive justice. The data were analyzed through content analysis to identify Abu Ubaid’s core ideas, followed by a comparative approach to relate his framework to modern economic principles and practices. The findings reveal that Abu Ubaid’s concept of economic justice is both distributive and structural in nature. It not only emphasizes equitable wealth distribution but also highlights the importance of systemic regulation and public policy oriented toward social welfare. Zakat is positioned as a central instrument for wealth redistribution aimed at reducing social inequality and alleviating poverty. Furthermore, the state plays a strategic role in managing public resources transparently and fairly to ensure collective prosperity. Ethical values are also fundamental in economic activities to prevent exploitation, injustice, and imbalance. Overall, Abu Ubaid’s economic thought remains highly relevant in addressing modern challenges, particularly issues of income inequality, social justice, and sustainable development in today’s global economic system.

This study analyzes the concept of al-Kasb in the view of Muhammad ibn al-Hasan al-Shaybani and assesses the relationship between this concept and contemporary work ethics. With the changes in the modern economic system, which emphasize efficiency, objective rationality, and the achievement of optimal results, various ethical conflicts in the professional and business world have become more apparent. The methodology applied in this study is a literature review with a descriptive-analytic approach, through the analysis of classical and contemporary texts to explore the theological, ethical, and social aspects contained in the concept of al-Kasb, and then conceptually compare it with the characteristics of modern work ethics. The findings of this study show that al-Kasb is not only understood as an economic activity aimed at accumulating wealth, but also as a normative guide that integrates the goals of worship, ethical responsibility, and social obligations in the production process. Work activities are viewed as an individual responsibility that supports the practice of worship and as a collective responsibility to maintain social-economic welfare and harmony. Therefore, al-Kasb provides an integrative ethical foundation that has the potential to enrich and strengthen current work ethics by emphasizing values of integrity, justice, and social responsibility in the economic aspects of life.

This research is motivated by the negative impacts of production activities at a manufacturing company engaged in rubber processing, specifically at PTPN VII Unit Pematang Kiwah Natar, South Lampung. The factory's operations directly impact the environment, generating noise pollution, air pollution, unpleasant odors, and liquid waste. This situation requires the company to implement Environmental Management Accounting (EMA) to balance business sustainability with social and environmental responsibility. This is in line with Law No. 40 of 2007 concerning Limited Liability Companies and PSAK 1 of 2021. The main objective of the study was to evaluate the suitability of the implementation of environmental management accounting at PTPN VII Uni ;t Pematang Kiwah Natar, South Lampung, based on the International Guidance Document IFAC 2005 and PSAK 1 of 2021. This study used a qualitative descriptive method. Primary and secondary data were collected through interviews, observation, and documentation. The research results show that the company has implemented environmental management accounting using PSAK 1 of 2021, where the company has fulfilled the identification, presentation, measurement, recognition, and disclosure stages using the 2022 sustainability report and the 2022 financial statements of PTPN VII. Furthermore, PTPN VII Unit Pematang Kiwah Natar, South Lampung, has classified environmental costs by allocating environmental costs based on the International Guidance Document IFAC 2005 and Ikhsan (2008). Therefore, PTPN VII Unit Pematang Kiwah Natar, South Lampung, has demonstrated its commitment to environmental regulatory compliance.

This study is developed as a conceptual paper that analyzes halal marketing practices through a maqashid shariah lens across three operational domains: digital marketing, customer service and business administration. The paper is motivated by recent developments in the global halal economy, the stronger linkage between halal assurance, governance quality and digital transparency, and Indonesia's policy acceleration toward mandatory halal implementation in October 2026. Methodologically, the study uses a structured literature review and conceptual synthesis of international reputable journals and relevant Indonesian journals, complemented by policy and industry reports. The analysis maps prior findings into maqashid dimensions (protection of religion, life, intellect, wealth and dignity) and translates them into practical indicators of honesty, transparency, fairness, consumer protection and procedural reliability. The paper argues that credible halal marketing depends not only on promotional messages but also on service conduct and disciplined administrative governance. It contributes a conceptual framework and practical propositions for evaluating halal marketing practices in MSMEs and service businesses.

This study aims to examine the effect of leverage and institutional ownership on tax avoidance, with profitability as a moderating variable, in plantation sector and mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs a quantitative research method. The sample was selected using a purposive sampling technique, resulting in 16 companies as the research sample, with a total of 80 observations. Data analysis is conducted using multiple linear regression and moderated regression analysis (MRA). The results indicate that leverage and institutional ownership do not have a significant effect on tax avoidance. Furthermore, profitability is unable to moderate the relationship between leverage and tax avoidance as well as between institutional ownership and tax avoidance. This study has limitations related to the relatively small sample size, as many companies experienced losses during the observation period and therefore did not meet the sample selection criteria.

The Village-Owned Enterprise (BUMDesma) plays an important role in empowering the local community's economy. BUMDesma "Bumi Artha Mandiri LKD" in Kemujan Village runs a revolving loan program to meet the capital needs of the community, particularly for micro-business actors. This study aims to describe the structure, procedures, and performance of the accounting system applied to the program, as well as to identify obstacles and efforts for improvement. The research method used is qualitative descriptive with data collection through direct observation, interviews with BUMDesma managers and borrower members, and financial document analysis. The results show that the running accounting system includes modules for member registration, lending, payments, and financial reports with recording procedures in accordance with basic accounting principles. The advantages of this system include high transparency and adequate risk control, but it still faces challenges such as limited technology, management capacity, and availability of accurate data. Planned improvements include the adoption of information technology, continuous training, and enhanced cooperation with the community. The study concludes that the existing accounting system has made a positive contribution, but it needs to be strengthened to support the sustainability of the revolving loan program and the economic empowerment of the village.

Local fashion businesses require accurate production cost calculations to ensure appropriate and sustainable pricing decisions. Problems often faced by small businesses is determining selling prices without comprehensive calculation of the cost of production. This study aims to analyze the calculation of the cost of production as the basis for determining the selling price at Voraya Wear, a student-based local fashion business developed through the Student Creativity Program (PKM). The research used a descriptive quantitative approach with direct practice methods. Data were collected through observation, documentation, and financial records, then analyzed using the full costing method to calculate the cost of production and the cost-plus pricing method to determine the selling price. The results show that the total production cost was Rp1,831,064 for 24 units, resulting in a unit cost of Rp65,757 for shirts and Rp86,832 for pants. By applying a profit margin of 30–40%, the business generated total revenue of Rp2,520,000 and a net profit of Rp688,936. These findings indicate that accurate cost calculation supports rational pricing decisions and ensures business profitability and sustainability.

Healthcare organizations are increasingly required to preserve the sustainability of their institutional values by ensuring high-quality services, operational efficiency, and rigorous adherence to risk governance frameworks. RSUD dr. Chasbullah Abdulmadjid Bekasi City continues to face considerable challenges in this regard, particularly due to the limited internalization of core organizational values, disparities in the cultivation of an adaptive culture, and inconsistent employee compliance with established risk management procedures. These issues highlight the necessity for a leadership paradigm grounded in service, empathy, and empowerment.This study investigates the extent to which servant leadership influences the creation and protection of corporate values, while examining the mediating roles of strong adaptive culture and employee compliance doing the implementation of risk management. Employing a quantitative explanatory survey design, the research collected responses from 153 hospital employees, and data were analyzed through Structural Equation Modeling (SEM) to evaluate both direct and mediated causal pathways among variables.The findings reveal that servant leadership significantly strengthens creation and protection of corporate values, not only through direct influence but also by enhancing cultural adaptability and reinforcing compliant behavior in risk-related practices. Leaders who embody service-oriented principles are shown to cultivate work environments that foster mutual trust, organizational learning, and value-based decision-making.This study contributes meaningful empirical evidence to the discourse on leadership, organizational culture, and compliance within public hospital settings. Institutional strategies should prioritize continuous leadership development and comprehensive risk governance training to secure long-term performance excellence and reputational resilience.

Prescription waiting time is a key indicator of pharmacy service quality that directly influences patient satisfaction and hospital efficiency. Data from the Outpatient Pharmacy Installation of Pelabuhan Jakarta Hospital show average waiting times of 30.49 minutes for non-compounded medications and 35.93 minutes for compounded medications. Although these figures are still within national standards, they have not met the hospital’s internal targets, indicating inefficiencies that require systematic improvement.This study aimed to analyze prescription waiting times and identify waste in outpatient pharmacy services using Lean Hospital and Continuous Improvement approaches. A qualitative analytical method with a case study design was applied. Data collection involved participatory observation, in-depth interviews with key informants (head of pharmacy, pharmacists, and technicians), and document review. Analysis utilized Lean tools such as Value Stream Mapping (VSM), identification of Value Added (VA) and Non-Value Added (NVA) activities, bottleneck analysis, fishbone diagram, and Failure Mode and Effects Analysis (FMEA).The findings revealed that service processes were dominated by non-value-added activities, especially during prescription receipt, verification, packaging, and dispensing. Major wastes included waiting, motion, and overprocessing. Contributing factors were uneven staff distribution, suboptimal e-prescribing systems, incomplete prescriptions, and lack of standardized procedures. The proposed future state VSM demonstrated potential improvements in reducing waiting time and enhancing service efficiency.

Employee engagement is a critical factor in enhancing organizational performance, including in public sector organizations such as state-owned enterprises (BUMN). Low leadership inspiration, suboptimal work systems, and insufficient organizational support can reduce employee engagement levels. This study aims to analyze the influence of transformational leadership, high performance work system (HPWS), and perceived organizational support (POS) on employee engagement. A quantitative research method with a survey design was employed. Data were collected through valid and reliable questionnaires from the entire employee population, using proportional random sampling, resulting in a sample of 100 respondents. Multiple regression analysis was conducted to examine the relationships. The results indicate that transformational leadership, HPWS, and POS have a positive and significant effect on employee engagement. These findings underscore the importance of strengthening transformational leadership, implementing high-performance work systems, and providing consistent organizational support to enhance employee engagement. Managerial recommendations include improving leadership quality, competency-based workforce planning, and developing reward systems along with a collaborative and appreciative work culture.

Introduction:. In the group of elementary school children, dental and oral health is a common problem, almost 90% of school-age children worldwide suffer from dental caries. Objective: To prevent cavities with Art and Fissure Sealent at students.Methods: Applying Art and Fissure Sealant actions to prevent cavities in children directly so that the caries process stops or does not continue .Results: All fourth-grade students at the SPF Unit of SD Inpres Karuwisi I Elementary School participated in a socialization session aimed at providing an understanding of tooth decay prevention. An initial examination of 21 students revealed that 10 required fissure sealants, while 5 required ART, the fissure sealant technique was successfully implemented on all 21 students, with no reported complications or side effects. Furthermore, ART was successfully implemented on 5 students, with all students feeling comfortable and experiencing no significant pain during the procedure. Conclusion: The series of activities for early prevention of cavities with art and fissure sealant at the SPF UPT of SD Inpres Karuwisi I have been successfully implemented and the students feel comfortable and do not experience significant pain during the procedure.

Patient loyalty is an important indicator of success in healthcare services because it reflects patients’ tendency to reuse healthcare services and recommend them to others. Patient loyalty in healthcare facilities is influenced by various factors, including doctor availability, cost bearer systems, and patient experience during the service process. This study aims to analyze the effect of doctor availability and cost bearer on patient loyalty with patient experience as a mediating variable among patients at the Dental Clinic of Hermina Galaxy Hospital.This research used a quantitative approach with a survey design. Data were collected through questionnaires using a Likert scale from 150 patients at the Dental Clinic of Hermina Galaxy Hospital selected through purposive sampling. Data analysis was conducted using Structural Equation Modeling (SEM) with the assistance of AMOS software to examine both direct and indirect relationships among the research variables.The results showed that doctor availability and cost bearer have a positive and significant effect on patient experience. Patient experience was also found to have a positive and significant effect on patient loyalty. In addition, doctor availability and cost bearer have a direct influence on patient loyalty and an indirect influence through patient experience as a mediating variable.In conclusion, improving patient loyalty can be achieved by enhancing doctor availability, managing financing systems effectively, and creating positive patient experiences. Hospital management should optimize these factors to improve service quality and maintain patient loyalty

This study aims to analyze the effect of capital structure, profitability, and firm size on firm value at PT Tiga Pilar Sejahtera Food Tbk during the period 2015–2024. The research employs a quantitative approach using secondary data obtained from the company’s annual financial statements. Data were analyzed using multiple linear regression with the assistance of SPSS software. Prior to hypothesis testing, classical assumption tests were conducted, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results indicate that capital structure has a positive and significant effect on firm value. Meanwhile, profitability and firm size do not have a significant effect on firm value. Simultaneously, capital structure, profitability, and firm size do not significantly affect firm value. These findings indicate that the explanatory power of the regression model is limited, which may be influenced by the relatively small sample size and the presence of other factors outside the research model that affect firm value.