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Nailah Arrum Tsabita; Michael Lega; Riri Maria Fatriani; Hapsa Hapsa

Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Bureaucratic reform in Indonesia has encouraged the strengthening of civil service management oriented toward performance through the policy of appointing Government Employees with Work Agreements (PPPK) in order to improve the effectiveness of public organizations. This study aims to analyze the performance of PPPK in supporting the implementation of tasks at the Environmental Agency of Jambi City by using Mangkunegara’s performance theory as the analytical framework. This research employs a qualitative approach with a descriptive method. Data were collected through in-depth interviews and documentation, and then analyzed using data reduction, data display, and conclusion drawing techniques. The results show that the performance of PPPK is generally in the good category and contributes positively to organizational effectiveness. This is reflected in the aspects of work quality, work quantity, and responsibility as explained in Mangkunegara’s performance theory. The alignment between job placement and competence, increased work motivation due to employment status certainty, and organizational support through training and coaching are the main factors supporting performance optimization. However, there are still constraints, particularly the suboptimal understanding of main duties and functions, thus requiring strengthened organizational communication and continuous capacity development. This study confirms that competency-based management and systematic development of PPPK play an important role in improving the effectiveness of task implementation in the public sector.

Gratiana Manik; Laura Mairenza Efendes; Tia Putri Yundaris; Indri Melati; Wella Dwi Arianti

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

High dependence on the United States Dollar (USD) in international transactions has long been a challenge for economic stability in the Southeast Asian region, especially amidst global exchange rate fluctuations and geopolitical tensions. This study aims to analyze the effectiveness of Local Currency Settlement (LCS) cooperation in supporting intra-ASEAN trade stability. The main focus of this study is how local currency mechanisms can mitigate exchange rate risks and strengthen regional economic integration as part of a de-dollarization strategy. The research method used is descriptive qualitative with a literature review approach, relying on secondary data from central bank reports, ASEAN policy documents, and relevant academic literature. The results show that the implementation of the LCS framework, particularly in countries such as Indonesia, Malaysia, and Thailand, has provided more efficient transaction alternatives by reducing double conversion costs. However, its effectiveness still faces challenges such as low awareness among business actors, limited local currency liquidity compared to the USD, and the need for broader cross-border digital payment system integration. These findings imply the need for strengthened synergy between central banks in the ASEAN region and increased literacy for the private sector so that the economic stability benefits of LCS can be optimally achieved. This strategy not only strengthens monetary sovereignty but also encourages a more resilient ASEAN economic integration against external shocks.

Erna Fatmawati; Sheva Rahmadhani; Nara Setya Wiratama

ARDHI : Jurnal Pengabdian Dalam Negri 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The Panji Story is one of the Intangible Cultural Heritage (ICH) that has historical, cultural, and local identity values, especially for the people of Kediri. However, currently, the community's understanding of the Panji Story tends to be limited and is often considered only as a romantic story, so that the historical and cultural values contained therein are not fully understood. This activity aims to strengthen the community's understanding of the Panji Story as a source of history and local cultural heritage through a national seminar. The activity was conducted in the form of a seminar involving presentations by expert speakers, interactive discussions, and question and answer sessions with participants from various backgrounds, such as students, the general public, and cultural activists. The results of the activity showed an increase in participants' understanding and awareness of the historical, cultural, and educational value of the Panji Story. Participants not only understood the diversity of versions of the Panji Story, but also began to view it as an important part of local cultural identity that needs to be preserved and sustained. This activity showed that national seminars can be an effective educational medium in building collective public awareness of the sustainable preservation of local history and culture.

Sri Yuliyanti Mozin; Sri Naila Putri Abdullah; Alya Putri Pantoiyo; Nur Afni Zakaria; Rahmi Thaib

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Public service performance serves as a crucial measure of how effectively government agencies provide services to the public. Rising expectations from the public compel governments to ensure that services are delivered in an efficient, open, responsible, and responsive manner. Within the realm of public administration reform, the standard of public services has emerged as a key issue for governments looking to enhance public confidence and governance. The Indonesian government has created the Public Service Index (Indeks Pelayanan Publik/IPP) as a tool to assess the performance of public services. The IPP functions as an all-encompassing measurement system to evaluate the quality, efficiency, and responsibility associated with public service provision across government entities. This research intends to explore the definition of public service performance, the legal framework that regulates public services in Indonesia, and the metrics employed for calculating the Public Service Index. The study uses a qualitative descriptive method and a literature review approach, evaluating various pertinent books, regulations, and scholarly articles concentrating on public service management and performance evaluation. The results indicate that the Public Service Index plays a vital role in assessing service quality, institutional effectiveness, and the degree of public satisfaction. Additionally, the application of the IPP measurements fosters transparency, bolsters accountability, and encourages ongoing enhancements in public service delivery. Therefore, enhancing public service performance necessitates robust regulatory backing, institutional dedication, and the utilization of clear and quantifiable performance metrics to guarantee enduring improvements in service quality.

Sumarno, Nurchayati; Parju, Parju; Mutiarachim, Atika

Jurnal Ilmiah Serat Acitya 2026 Universitas 17 Agustus 1945

Penelitian ini mengkaji transformasi strategis manajemen risiko finansial melalui penerapan Digital Twins (DT) dengan pendekatan Systematic Literature Review (SLR). DT berevolusi dari sekadar model manufaktur menjadi sistem cerdas yang mampu memprediksi perilaku entitas finansial secara real-time. Hasil kajian menunjukkan bahwa DT mendukung kerangka Prevention, Preparedness, Response, Recovery (PPRR), memperkuat resiliensi rantai pasok, serta meningkatkan efektivitas stress testing perbankan sesuai regulasi Basel III. Selain itu, DT berperan dalam deteksi penipuan, akuntansi karbon, dan simulasi kebijakan makroekonomi. Studi ini menegaskan bahwa DT mampu meningkatkan akurasi prediksi risiko hingga 95% dan mengurangi downtime operasional sebesar 20%. Namun, keterbatasan standar global, integrasi data lintas sistem, serta hambatan regulasi masih menjadi tantangan utama. Agenda riset masa depan diarahkan pada pengembangan interoperabilitas global, integrasi teknologi AI, serta evaluasi ROI jangka panjang untuk memperkuat ketahanan finansial berbasis DT.

Nurannisa Nurannisa

Jurnal Kendali Akuntansi 2026 International Forum of Researchers and Lecturers

This study aims to: (a) examine the partial influence of the E-Registration system on individual taxpayer compliance at KPP Pratama Bulukumba, (b) assess the influence of the E-Billing system on individual taxpayer compliance, and (c) determine the partial influence of the E-Filing system on individual taxpayer compliance at the same tax office. The population of this research consists of individual taxpayers registered in 2023, totaling 182,071 at KPP Pratama Bulukumba. The sample comprises 99 individual taxpayers who utilize E-Registration, E-Billing, and E-Filing systems in fulfilling their tax obligations. The sampling method employed is purposive sampling, based on specific criteria. Data were collected using a structured questionnaire. The data analysis involved data quality tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results indicate that: (1) E-Registration has a positive and significant effect on individual taxpayer compliance, (2) E-Billing has a positive and significant effect on individual taxpayer compliance, and (3) E-Filing has a positive and significant effect on individual taxpayer compliance at KPP Pratama Bulukumba.

Rovino Alghafari; Desmira Desmira

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

The Low Voltage Main Distribution Panel (LVMDP) is a critical component in industrial power distribution systems, functioning to regulate, control, and distribute electrical energy to various production equipment. During operation, LVMDP panels often operate under high electrical loads, which may lead to temperature increases in their components. Undetected temperature rise can result in performance degradation, equipment failure, and even fire hazards. Therefore, an effective monitoring method is required to detect the condition of electrical components at an early stage. This study aims to analyze the temperature difference (ΔT) of LVMDP components using the Infrared Thermography method as part of predictive maintenance. The research employs a quantitative descriptive approach with data collected through direct observation from July 1 to July 31 at PT. Dongjin Indonesia. The data consist of hotspot and ambient temperatures measured from several panel components, which are then analyzed to calculate the temperature difference (ΔT) as an indicator of component operating conditions. The results indicate that the highest temperature difference is 26.5 °C in the capacitor bank, while the lowest is 4 °C in other components. All ΔT values are below the threshold limit of 50 °C, indicating that the LVMDP components are in safe operating conditions and do not require corrective actions. Thus, Infrared Thermography is proven to be an effective method for early detection of component conditions and can enhance the reliability and safety of industrial power distribution systems.

Leopoldus Biliandri Antus; Gregorius Huin Taen Oes

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

This reseacrch aims to reveal the metaphusical meaning within the Penti ceremony as a form of thanksgiving to God (Mori Kraeng) in the Kuleng Waga Tribe community, Mano Village, Easr Manggarai. The Penti ceremony is a hereditary customary rite that marks the end of the harvest season and server as a religious momentum to renew the relationship between humans, nature, ancestors, and God. From a metaphysical perspective, Penti reflects the awareness of the existential interconnectedness between creatures and the Creator, as developed in the philosophy of Aristotle and Thomas Aquinas concerning actus assendi and participatio entis. Through a qualitative approach and cultur hermeneutics, this study interprets the symbols and ritual actions of Penti as a concrete expression of the ontological relationship between sreation and the Transcendent. The result of the study show that Penti contains three main metaphysical dimensions: first, the ontological dimension regarding human awareness of existence and dependence on God; Second, the perticipatory dimension concerning the role of ancestors as a spiritual bridge between humans and God; Third, the eschatological dimension regarding the hope for the ultimate perfection of life in God. Thus, Penti not only holds cultural value but also carries profound theological and metaphysical meaning.

Agni Alfia Zahra; Desi Rahmawati; Deis Sintiya; Faiz Azhari; Leni Latopah +3 more

ARDHI : Jurnal Pengabdian Dalam Negri 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The low motivation of students in memorizing the Qur’an at the Tahfidz House in Ciranjeng Village has become a problem that encourages the implementation of the tahfidz graduation program as an innovation in learning development. This study aims to analyze the implementation of the tahfidz graduation program and its effect on increasing students’ motivation in memorizing the Qur’an. The problems examined include the implementation process of the program, changes in students’ motivation before and after the program, and the effectiveness of the program in supporting memorization achievement. This study uses a descriptive method with a qualitative approach and an action research design. Data collection techniques include observation, interviews, and documentation, while data analysis is carried out descriptively through data reduction, data presentation, and conclusion drawing. The results show that the tahfidz graduation program is able to significantly increase students’ motivation, as indicated by improved discipline, consistency in memorization, and increased memorization achievements. In addition, parental involvement and appreciation through the graduation program have a positive psychological impact on students, encouraging them to be more enthusiastic in memorizing the Qur’an.

Achmad, Refi Riduan; Reza, Muhammad Ali

International Journal of Applied Mathematics and Computing 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Object detection plays a crucial role in intelligent transportation systems, particularly for outdoor traffic monitoring applications that require accurate and real-time performance under limited computational resources. Recent developments in YOLO-based architectures have introduced multiple model variants; however, their practical performance under constrained training conditions remains insufficiently explored. This study presents a comparative evaluation of YOLOv5, YOLOv7, and YOLOv8 for outdoor traffic object detection using a real-world dataset and identical experimental settings. The main objective of this research is to analyze the robustness and detection quality of different YOLO variants when trained with a limited number of epochs, reflecting practical deployment scenarios. All models were trained and evaluated using the same dataset, preprocessing pipeline, and hardware configuration to ensure a fair comparison. Performance evaluation was conducted using multiple metrics, including precision, recall, mAP@50, Precision–Recall curves, area under the curve (AUC), and peak F1-score. Experimental results indicate that YOLOv5 outperformed YOLOv7 and YOLOv8 in terms of overall detection stability and robustness. The merged Precision–Recall analysis shows that YOLOv5 achieved a higher effective AUC and superior mAP@50, reflecting better global detection performance. In addition, YOLOv5 exhibited a higher peak F1-score, indicating a more balanced trade-off between precision and recall. In contrast, YOLOv7 and YOLOv8 showed performance degradation under limited training conditions despite their more advanced architectures. These findings suggest that YOLOv5 remains a reliable and efficient solution for outdoor traffic object detection, particularly in resource-constrained environments. The study highlights the importance of comprehensive evaluation metrics and practical experimental settings when selecting object detection models for real-world applications.

Achmad, Refi Riduan; Abil, Muhammad; Fadhilah, Muhammad Raihan; Sandi

International Journal of Applied Mathematics and Computing 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Object detection plays a crucial role in intelligent transportation systems, particularly for outdoor traffic monitoring applications that require accurate and real-time performance under limited computational resources. Recent developments in YOLO-based architectures have introduced multiple model variants; however, their practical performance under constrained training conditions remains insufficiently explored. This study presents a comparative evaluation of YOLOv5, YOLOv7, and YOLOv8 for outdoor traffic object detection using a real-world dataset and identical experimental settings. The main objective of this research is to analyze the robustness and detection quality of different YOLO variants when trained with a limited number of epochs, reflecting practical deployment scenarios. All models were trained and evaluated using the same dataset, preprocessing pipeline, and hardware configuration to ensure a fair comparison. Performance evaluation was conducted using multiple metrics, including precision, recall, mAP@50, Precision–Recall curves, area under the curve (AUC), and peak F1-score. Experimental results indicate that YOLOv5 outperformed YOLOv7 and YOLOv8 in terms of overall detection stability and robustness. The merged Precision–Recall analysis shows that YOLOv5 achieved a higher effective AUC and superior mAP@50, reflecting better global detection performance. In addition, YOLOv5 exhibited a higher peak F1-score, indicating a more balanced trade-off between precision and recall. In contrast, YOLOv7 and YOLOv8 showed performance degradation under limited training conditions despite their more advanced architectures. These findings suggest that YOLOv5 remains a reliable and efficient solution for outdoor traffic object detection, particularly in resource-constrained environments. The study highlights the importance of comprehensive evaluation metrics and practical experimental settings when selecting object detection models for real-world applications.

Sipakoly, Selly

International Journal of Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Micro, Small, and Medium Enterprises (MSMEs) constitute the backbone of Indonesia's national economy, contributing approximately 61% of GDP and absorbing 97% of the total workforce; however, the majority of MSME actors, particularly in eastern Indonesia, continue to face structural barriers in digital technology adoption and capital access that constrain optimal business performance. This study aims to analyze the partial and simultaneous effects of marketing digitalization and business capital on MSME performance in Ambon City. A quantitative approach with associative-causal design was employed, involving 30 respondents selected through purposive sampling from active MSME operators in Ambon City. Data were collected via a five-point Likert scale questionnaire and analyzed using multiple linear regression with IBM SPSS version 26, preceded by validity, reliability, and classical assumption tests. Results demonstrate that marketing digitalization exerts a positive and significant partial effect on MSME performance (t = 8.060; sig. = 0.000; β = 1.061), establishing it as the most dominant predictor in the model. Conversely, business capital shows no significant partial effect (t = 0.746; sig. = 0.462), attributable to the homogeneity of capital access among MSME actors in archipelagic regions. Simultaneously, both variables significantly influence MSME performance (F = 287.070; sig. = 0.000), with an exceptionally high R Square of 0.955, indicating that 95.5% of performance variance is collectively explained by the two predictors. These findings underscore the critical role of digital marketing capabilities over financial resources alone in archipelagic contexts. It is recommended that the Ambon City Government integrate digital marketing literacy training programs synergistically with inclusive financing schemes to comprehensively strengthen MSME competitiveness across the Maluku archipelago.

Salhuteru, Andrie Christina; Hursepuny, Harold; Alvian Sapulette

International Journal of Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The rapid development of the digital ecosystem has encouraged Micro, Small, and Medium Enterprises (MSMEs) in Ambon City to adopt online platform-based marketing strategies in response to changing consumer behavior that is increasingly digitally connected. This research focuses on MSME consumers in Ambon City who actively interact with local business products through digital platforms. The main problems identified include low digital marketing adoption by local MSME actors, limited empirical studies on Eastern Indonesia context, and the absence of an integrative analytical model that simultaneously tests three dimensions of digital marketing. This research aims to analyze the influence of digital marketing strategies encompassing social media marketing, paid digital advertising, and content marketing on consumer purchasing decisions of MSMEs in Ambon City. This study employs a quantitative approach with a survey design involving 100 respondents selected through purposive sampling, and data were analyzed using multiple regression analysis after passing classical assumption tests covering normality, multicollinearity, and heteroscedasticity. Results show that social media marketing has a significant effect with a regression coefficient of 0.387, paid digital advertising with a coefficient of 0.312, and content marketing with a coefficient of 0.274, all significant at the 0.05 level. Simultaneously, the three variables explain 67.1% of variation in consumer purchasing decisions with an F-count of 65.847. Social media marketing is proven as the most dominant dimension shaping consumer purchasing decisions of MSMEs in Ambon City. This research concludes that an integrated and contextual digital marketing strategy is a crucial instrument in driving MSME growth in Eastern Indonesia and recommends strengthening digital capacity of local business actors as a priority policy for regional MSME empowerment.Keywords: digital marketing; purchasing decision; MSMEs; social media; Ambon City

Figo Afriansyah; Mei Retno Adiwaty

International Journal of Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the employee turnover rate experienced by CV Premium Indonesia employees through the influence of workload and job stress. As a company engaged in the retail and distribution of mobile phone accessories from leading brands, the desire to leave the company often arises due to high workload and feelings of work stress because of the many demands within the company. The methodology used in this study is quantitative, employing SEM model data analysis with the help of SmartPLS software. The sampling technique used is saturated sampling, with a total sample of 127 respondents. The results of this study indicate that high levels of workload can increase employee turnover rates. Meanwhile, high levels of job stress experienced by employees can also increase employee turnover rates. These findings suggest that CV Premium Indonesia should address the issues of workload and job stress in order to retain employees. Effective strategies such as work-life balance, stress management programs, and workload adjustments could help reduce employee turnover and improve overall organizational performance.

Miyaki Natanael; Priyanto Priyanto; Editha Praditya

International Journal of Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study examines the implementation of Indonesia’s Visa on Arrival (VoA) policy in DKI Jakarta as both an instrument of tourism-driven economic recovery and a component of non-military national defense management under Law No. 23 of 2019 on the Management of National Resources for National Defense. While VoA has significantly contributed to the rebound of international tourist arrivals—surpassing 11 million visits nationally in 2023—it simultaneously generates governance challenges at strategic entry points such as Soekarno–Hatta International Airport, where facilitation of mobility intersects with risks including overstaying, transnational crime, human trafficking, and potential infiltration by non-state actors. Existing scholarship largely emphasizes economic impacts and regulatory frameworks, leaving limited analysis of VoA as part of an integrated civil defense infrastructure. Addressing this gap, the study aims to analyze how VoA implementation in DKI Jakarta is managed within a non-military defense perspective, particularly regarding institutional coordination, immigration intelligence, and risk mitigation mechanisms. Employing a qualitative case study approach, data were collected through in-depth interviews with immigration officials and security stakeholders, document analysis of relevant laws and ministerial regulations, and review of official immigration statistics, followed by thematic analysis. The findings indicate that although VoA effectively supports economic and diplomatic objectives, its function as a non-military defense instrument remains constrained by fragmented inter-agency coordination, uneven intelligence integration, and limited adaptive governance capacity at the local level. Strengthening collaborative surveillance systems, data-sharing mechanisms, and strategic policy alignment between immigration authorities and national defense institutions is therefore essential. The study concludes that reframing immigration governance as part of Indonesia’s broader non-military defense strategy is crucial to balancing openness with security in high-density international gateways.

Dwi Nova Indriyani; Johannes Ibrahim Kosasih; Ni Komang Arini Styawati

International Journal of Social Welfare and Family Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

The economy of a country, including Indonesia, is a system that encompasses all production, distribution, and consumption activities occurring within the country. In the economy, problems often arise that can affect the welfare of society. The problem formulation in this study is: How is the regulation and supervision of both internal and external banks carried out to prevent customer personal data leakage in credit agreements? And how is the responsibility of BPR Karya Sari Sedana towards the leakage of customer debtor data? The research method used is empirical legal research. The conclusion in the study is the protection of customer data against personal data leakage by understanding the forms of supervision from both internal and external parties conducted by the banking institution and referring to the OJK regulations that have been established, in order to minimize the recurrence of similar incidents and allow the public to conduct transactions safely without worrying about their personal data. Leaked by irresponsible individuals. The responsibility carried out by the banking sector currently, namely the Financial Services Authority Regulation Number 22 of 2023 concerning Consumer and Community Protection in the Financial Services Sector, also regulates consumer protection in the financial services industry. Forms in policies related to regulations in the banking world ensure that the public does not worry about their personal data.

Rizky Hasanan; Agustina Listiawati; Asnawati

Jurnal Riset Rumpun Ilmu Tanaman 2026 Pusat riset dan Inovasi Nasional

Chrysanthemum is an ornamental plant widely cultivated in Indonesia, with various varieties that have unique and attractive characteristics. Each variety responds differently to changes in light intensity. Providing shade can help regulate the light intensity received by chrysanthemum seedlings during the acclimatization stage. This study aimed to determine the best shade percentage for the acclimatization growth of three chrysanthemum varieties. The research was conducted in the screenhouse of the Faculty of Agriculture, Tanjungpura University, for three months, from October to December 2024. The experiment used a Split Plot Design (Split Plot) with a Randomized Block Design (RBD), consisting of two factors: shade percentage and variety. There were three levels of shade and three chrysanthemum varieties, resulting in nine treatment combinations. Each treatment was repeated three times, with each replication consisting of three sample plants, resulting in 81 experimental units. The shade percentages used were 25% (n1), 50% (n2), and 75% (n3), and the varieties tested were Xanne (v1), Suciyono (v2), and Pinka Pinky (v3). Observed variables included plant survival rate, plant height, stem diameter, internode length, number of internodes, number of flower primordia, leaf color changes, along with supporting data such as temperature, humidity, and light intensity. The results showed that 50% shade was effective in promoting plant height and the number of flower primordia in the three varieties: Xanne, Suciyono, and Pinka Pinky. The Suciyono variety exhibited good vegetative and generative growth under all shade percentages.

Lia Safina; Dheni Koerniawan; Sanny Frisca

Journal of Educational Innovation and Public Health 2026 Pusat Riset dan Inovasi Nasional

Asthma is a heterogeneous disease characterized by chronic inflammation of the airways and respiratory symptoms such as wheezing, shortness of breath, chest tightness, and cough, which vary over time in both frequency and severity. This condition is accompanied by limitations in expiratory airflow, which can be either reversible or persistent. In asthma patients, especially those treated in the Emergency Department (ED), a common nursing problem is ineffective airway clearance due to mucus accumulation and bronchospasm. One strategy to address this is the administration of warm drinking water, aimed at improving airway clearance. The design used in this final nursing scientific paper is a qualitative case study with an intervention of warm water intake. The subjects of this study consisted of 3 asthma patients in the ED, and the intervention was conducted from January 3-11, 2026, at the Emergency Department of Charitas Hospital Km.7 Palembang. Airway clearance was measured before and after the intervention, which involved giving 200 ml of warm water at 38ºC, without a control group. After the intervention, all three patients showed improved airway clearance, indicated by more effective coughing, decreased sputum production, reduced wheezing, improved breathing patterns, and improved respiratory rate. The implementation of this evidence-based practice (EBP) is expected to provide additional information regarding the use of nonpharmacological therapy, specifically the administration of warm drinking water, in asthma patients with ineffective airway clearance.

Marsha Medina Zhabilla; Ni'ma Trirahayu Budiyanto

International Journal of Humanities and Social Sciences Reviews 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze and evaluate the effectiveness of bureaucratic reform in realizing good governance and improving the quality of public services in Indonesia. The research employs a library research method by reviewing various relevant academic sources, including journals, books, and official reports. The findings indicate that bureaucratic reform has a positive impact on enhancing efficiency, effectiveness, transparency, and accountability in public administration. The implementation of reforms through service digitalization, procedural simplification, and the application of standard operating procedures (SOPs) has significantly improved the quality of public services, particularly in terms of speed, accessibility, and service certainty. Furthermore, bureaucratic reform promotes the implementation of good governance principles, such as transparency, participation, and accountability. However, several challenges remain, including resistance to change, limited human resource competencies, and uneven policy implementation across government institutions. Therefore, continuous efforts are required through capacity building, strengthening monitoring systems, and optimizing the use of information technology to ensure the sustainability and success of bureaucratic reform.

Irlenda Octaviani Torada; Wenten, I Ketut

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2026 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study aims to examine and analyze the role of interest rates in strengthening or weakening the effect of Tax Planning and Financial Distress on Firm Value. This research employs a quantitative approach. The population of this study consists of consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024, totaling 128 companies. The research sample was selected using purposive sampling, resulting in 42 companies that met the specified criteria, with a total of 210 observations. Panel Data Linear Regression Analysis and Moderated Regression Analysis (MRA) were conducted using Microsoft Excel and E-Views version 12. The results indicate that Tax Planning has no significant effect on Firm Value, while Financial Distress has a significant effect on Firm Value. Regarding the moderating variable, the interest rate is unable to strengthen or weaken the effect of Tax Planning on Firm Value; however, Interest Rates are able to moderate (weaken) the effect of Financial Distress on Firm Value.