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Haniyah Kamilah Az-Zahra; Sugiarti Sugiarti

Bhinneka: Jurnal Bintang Pendidikan dan Bahasa 2026 Universitas Palan

This study aims to analyze the inner conflict experienced by the female protagonist, Alina Suhita, in the novel Hati Suhita by Khilma Anis using Karen Horney’s psychological perspective. The study is motivated by the complexity of the psychological struggles faced by the main character in dealing with marital pressures, family expectations, and socio-cultural demands within a pesantren environment. This research employed a descriptive qualitative approach using content analysis. The data source was the novel Hati Suhita by Khilma Anis, while the research data consisted of textual excerpts depicting the protagonist’s inner conflicts. Data were collected through reading and note-taking techniques and subsequently analyzed based on Karen Horney’s theory of neurotic tendencies. The findings reveal that Suhita’s inner conflict is influenced by marital pressures, family demands, social expectations, as well as cultural and religious values that shape her personality. These conflicts are manifested through three neurotic tendencies: moving toward people, moving against people, and moving away from people. The tendency of moving toward people is reflected in her obedience, self-sacrifice, and need for acceptance. The tendency of moving against people appears in her efforts to maintain self-respect, assertiveness, and courage in confronting pressure. Meanwhile, the tendency of moving away from people is shown through emotional withdrawal, solitude, and the pursuit of inner peace. The findings indicate that the protagonist’s inner conflict is dynamic and functions as a form of psychological adjustment to basic anxiety and socio-cultural pressures throughout the narrative.

Ghina Attikah; Rinda Syaharani; Rifki Gismanyan; Eko Edy Susanto

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2026 Pusat Riset dan Inovasi Nasional

This study examines the financial performance of PT Unilever Indonesia Tbk during the 2023–2025 period by evaluating key financial indicators, namely the Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Return on Equity (ROE). The study aims to assess the company's financial condition and analyze the impact of its business transformation strategy on financial performance. A descriptive quantitative approach was employed using secondary data obtained from the company's published annual financial reports. Data analysis focused on comparing financial ratio trends over the three-year period to evaluate liquidity, solvency, and profitability performance. The findings indicate that the company's financial performance experienced fluctuations during the business transformation process. Liquidity and solvency gradually improved toward the end of the observation period, reflecting stronger short-term financial capability and a healthier capital structure. Profitability also demonstrated increased efficiency in utilizing company assets, although changes in equity returns indicated adjustments in capital management during the transformation process. Overall, the implementation of the company's transformation strategy contributed positively to strengthening financial performance and improving resilience in responding to changing business conditions and market competition. This study provides useful insights for management, investors, and other stakeholders in evaluating the effectiveness of corporate transformation strategies through financial ratio analysis and highlights the importance of maintaining financial stability to support sustainable business growth.

Atikah Nur Faizah; Sinta Julia Sahputri; Alfira Angelica Oktavia; Revi Ani Sundari; Aris Dwi Saputra +2 more

Jurnal Nusantara Berbakti 2026 Universitas Kristen Indonesia Toraja

This community-based project aimed to analyze the cash management system of the micro, small, and medium enterprise (MSME) Bakpia Juwara Satoe and develop recommendations to improve the company's financial performance. Cash management is a crucial but often overlooked aspect of MSME financial management, which can lead to cash flow problems, inaccurate record keeping, and poor management decisions. The methodology used included qualitative data collection through direct observation, in-depth interviews, and financial statement analysis. The project findings revealed that Bakpia Juwara Satoe lacked a functioning cash management system. There was no separation between cash receipts and disbursements, no standardized system for handling cash, and transaction recording remained manual and inconsistent. As part of the project, standard operating procedures (SOP) for cash management were developed, financial accounting training was conducted, and support was provided in creating simple cash flow statements. Following the implementation of these measures, record accuracy increased by 78%, and cash losses were reduced. It was determined that the implementation of efficient cash management contributed significantly to the improvement of Bakpia Juwara Satoe's financial performance.

Cynthia Cynthia; Ahmad Syari; M. Fatchurahman

Bhinneka: Jurnal Bintang Pendidikan dan Bahasa 2026 Universitas Palan

This study aims to analyze the implementation of Dayak local wisdom values in the Merdeka Curriculum at public elementary schools in Pulang Pisau Regency, Central Kalimantan. Dayak local wisdom, which encompasses values such as mutual cooperation, solidarity, tolerance, environmental awareness, and respect for cultural traditions, plays a significant role in shaping students' character amid the challenges of globalization and the disruptive era. This research employs a qualitative approach using a case study method. The research participants include school principals, teachers, students, and educational stakeholders from several public elementary schools in Pulang Pisau Regency. Data are collected through observations, in-depth interviews, documentation, and literature reviews. Data analysis is conducted using an interactive model consisting of data reduction, data display, and conclusion drawing. The findings are expected to provide a comprehensive description of how Dayak local wisdom values are integrated into the planning, implementation, and evaluation of learning activities within the Merdeka Curriculum framework. Furthermore, the study seeks to identify supporting and inhibiting factors affecting the implementation of local wisdom in educational practices and to formulate strategic recommendations for strengthening character education and preserving local culture in elementary schools. The results are expected to serve as a reference for educational policy development that promotes cultural preservation and enhances the quality of learning in accordance with the socio-cultural context of local communities.

Yosef Keladu; Fransiskus Bhoga; Fidelis Boli Uran; Gregorius Huin Taen Oes; Bertolomeus Ape Lerek +3 more

Jurnal Kajian dan Penalaran Ilmu Manajemen 2026 CV. Aksara Global Akademia

Kebijakan kesejahteraan sosial merupakan instrumen strategis pemerintah dalam meningkatkan taraf hidup masyarakat serta mengurangi kesenjangan sosial melalui distribusi bantuan publik. Namun demikian, dalam praktik implementasinya di tingkat lokal, kebijakan ini kerap menghadapi berbagai persoalan, terutama terkait ketepatan sasaran, transparansi, dan keadilan distribusi bantuan. Fenomena tersebut juga terlihat di Desa Ladogahar, Kecamatan Nita, Kabupaten Sikka, di mana masih ditemukan indikasi ketimpangan dalam penyaluran bantuan kepada masyarakat. Penelitian ini bertujuan untuk menganalisis implementasi kebijakan kesejahteraan sosial dan ketimpangan distribusi bantuan publik dengan menggunakan tinjauan teori keadilan, khususnya keadilan distributif. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi pustaka dan penelitian lapangan. Data diperoleh melalui observasi, wawancara mendalam dengan aparat desa dan masyarakat penerima bantuan, serta dokumentasi terkait kebijakan yang berlaku. Hasil penelitian menunjukkan bahwa implementasi kebijakan kesejahteraan sosial di Desa Ladogahar belum sepenuhnya berjalan secara optimal, ditandai oleh lemahnya validitas data penerima, adanya pengaruh kedekatan sosial dalam penentuan penerima manfaat, serta kurangnya transparansi dalam proses distribusi. Dalam perspektif teori keadilan, kondisi ini mencerminkan belum terpenuhinya prinsip keadilan distributif yang menekankan pemerataan dan keberpihakan kepada kelompok masyarakat yang paling membutuhkan. Oleh karena itu, diperlukan upaya perbaikan melalui peningkatan akuntabilitas, transparansi, dan partisipasi masyarakat guna mewujudkan distribusi bantuan publik yang lebih adil dan merata.

Abdul Tahir; Duddy Arisandi

Jurnal Kajian dan Penalaran Ilmu Manajemen 2026 CV. Aksara Global Akademia

Penilaian kinerja merupakan elemen krusial dalam manajemen sumber daya manusia (SDM) untuk memastikan efektivitas organisasi dan pengembangan karyawan. Namun, banyak sistem penilaian tradisional masih bergulat dengan masalah subjektivitas, kurangnya transparansi, dan minimnya fokus pada pengembangan. Penelitian ini bertujuan mengevaluasi sistem penilaian kinerja yang berlaku di Politeknik XXX dan mengusulkan kerangka model yang mengintegrasikan 360-Degree Feedback dan Critical Incident Technique (CIT) untuk mengatasi kelemahan tersebut. Menggunakan analisis survei deskriptif dan analisis kesenjangan (gap analysis) pada data Politeknik XXX , ditemukan bahwa sistem saat ini bersifat top-down, minim umpan balik multi-sumber (rekan sejawat dan mahasiswa 0%), lemah dalam pencatatan kejadian kritis (18.5% untuk prestasi, 29.6% untuk pelanggaran), serta memiliki skor komunikasi hasil penilaian (2.07/5.00), kepuasan, dan keadilan yang moderat (2.96/5.00). Kesenjangan signifikan teridentifikasi pada aspek transparansi (gap 2.29), orientasi perbaikan (gap 2.08), dan rekam kejadian kritis/CIT (gap 2.07). Implikasi dari temuan ini menunjukkan urgensi transformasi menuju sistem manajemen kinerja modern yang mengedepankan objektivitas, transparansi, dan pengembangan profesional berbasis data. Integrasi 360-Degree Feedback dan CIT diyakini mampu menyediakan perspektif holistik dan bukti perilaku faktual yang diperlukan untuk penilaian yang lebih adil dan formatif.

Syamsa Azilla; Aprillia Intan Nur Cahya; Adrianus Rebon Piran

Intellektika : Jurnal Ilmiah Mahasiswa 2026 STIKes Ibnu Sina Ajibarang

Environmental pollution is a common problem in cities and can increase the likelihood of flooding. The purpose of this study is to analyze environmental pollution as a cause of flooding in the Pekapuran Street area, Depok City. This study applies a descriptive method with a qualitative approach. Data were obtained through observation, documentation, and literature review. Based on the results of the study, it was found that the accumulation of household waste around the drainage channels causes obstruction of water flow, which triggers flooding during rain. In addition, the shallow, mud-filled, and poorly maintained drainage conditions increase the risk of flooding. Low levels of public awareness of environmental cleanliness are also factors that exacerbate the condition. This study concludes that flooding on Pekapuran Street is influenced not only by high rainfall, but also by environmental pollution and a suboptimal drainage system. Based on this, better waste management and drainage maintenance are needed to minimize the risk of flooding in the area.

Siti Ayu Juliyah; Mukhtar Ulum; Saefullah Fattah

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The development of digital technology has driven significant economic transformation in various countries, including Muslim countries. Economic digitalization offers various opportunities, such as increased transaction efficiency, expanded market access, and strengthened financial inclusion. However, this development also presents various challenges, such as low Islamic financial literacy, the risk of technology misuse, and the emergence of economic practices inconsistent with Islamic principles. This study aims to analyze the role of Islamic economic values ​​in supporting the economic resilience of communities in Muslim countries in the digital era. The study used a descriptive qualitative approach with library research methods. Data were obtained from various literature sources, such as scientific journals, books, academic articles, and reports relevant to Islamic economics, economic resilience, and the digital economy for the 2021–2026 period. Data analysis was conducted using content analysis techniques through the stages of data reduction, data presentation, and drawing conclusions. The results show that Islamic economic values, such as justice, honesty, trustworthiness, and the prohibition of riba (usury), gharar (gharar), and maysir (gambling), play a crucial role in creating more transparent, ethical, and sustainable digital economic activities. Furthermore, the development of Sharia-compliant fintech, Sharia-compliant digital financial services, and Sharia-compliant business platforms also supports increased financial inclusion and community economic resilience. Therefore, integrating digital technology and Islamic economic values ​​can be a strategy for strengthening the economic resilience of communities in Muslim countries.

Ningsih, Ayu; Mubaroq, Husni; Rahmadi, Andhi Nur

Journal of Administrative and Sosial Science (JASS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study examines the effectiveness of the GOOL (Dukcapil Go Online) service in accelerating the issuance of birth certificates at the Population and Civil Registration Office of Probolinggo City. GOOL is a digital-based civil administration service innovation that allows residents to process civil documents without visiting the office in person. This study employed a descriptive qualitative method, with data collected through in-depth interviews, observation, and documentation. Effectiveness indicators were based on Campbell's (2014) theory, covering: program success, goal achievement, community satisfaction, and overall objective attainment. The findings indicate that the GOOL service is generally effective in expediting birth certificate issuance. Supporting factors include collaboration with healthcare facilities (Indonesian Midwives Association and hospitals), an integrated 3-in-1 service program, and adequate technological infrastructure. Inhibiting factors include technical difficulties during document uploads, unstable internet connections, and limited digital literacy among some residents.

Nurcholisah Fitra

VitaMedica : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

Patient satisfaction is a key indicator of health service quality in the National Health Insurance era. Outpatient services for BPJS members still face problems regarding waiting time, communication, and facilities. This study aimed to analyze factors affecting BPJS patient satisfaction with outpatient service quality at Malahayati Islamic Hospital Medan in 2026. A cross-sectional analytic design was applied to 150 respondents selected through consecutive sampling. Data were collected using a validated questionnaire (r>0.361; α=0.876) and analyzed by Chi-square and multiple logistic regression. Results showed that waiting time (p<0.001), staff competence (p<0.001), staff attitude (p<0.001), drug availability (p=0.032), facility comfort (p<0.001), administrative ease (p=0.003), and information clarity (p=0.008) were significantly associated with satisfaction. Multivariate analysis revealed waiting time as the most dominant factor (OR=5.42; 95% CI: 2.31–12.71), followed by staff competence (OR=4.18), facility comfort (OR=2.87), and staff attitude (OR=2.42), with Nagelkerke R²=0.512. Hospital management should optimize service flow and adopt digital queuing systems to enhance patient satisfaction.

Yosep Eka Putra; Intan Salsabilla; Dhilsy Faisya Azzahra; Diva Avivah; Claudea Amanda

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2026 Pusat Riset dan Inovasi Nasional

This study aims to assess the financial performance of 11 non-financial companies that conducted acquisitions in 2025 and are listed on the Indonesia Stock Exchange (IDX). Using a quantitative descriptive-comparative approach with a case study design, six financial ratios were analyzed: Current Ratio (CR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Return on Assets (ROA), and Return on Equity (ROE). Data were obtained from consolidated financial statements as of December 31, 2024 (pre-acquisition) and December 31, 2025 (post-acquisition). The results show that the impact of acquisitions varies across companies. No consistent or significant differences were found in the CR, DAR, DER, ROA, or ROE ratios between the two periods. Meanwhile, the TATO ratio tended to decrease after the acquisition, indicating that the newly consolidated assets have not yet operated optimally. These findings confirm that the short-term financial impact of an acquisition is heavily influenced by the transaction’s funding structure, the size of the acquired entity, and the industry sector. This study contributes to the financial accounting literature on corporate acquisition strategies in the Indonesian capital market.

Meisyi Hidayatika; Wirmie Eka Putra

Journal of Management and Social Sciences 2026 CV. Aksara Global Akademia

Penelitian ini bertujuan untuk mengetahui prosedur pencairan pembiayaan gadai emas pada PT Bank Syariah Indonesia Tbk KC Jambi Pattimura serta menganalisis kesesuaiannya dengan ketentuan Fatwa Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI). Produk gadai emas merupakan salah satu layanan pembiayaan jangka pendek yang memberikan kemudahan bagi masyarakat dalam memperoleh dana dengan menjadikan emas sebagai barang jaminan tanpa harus menjual aset yang dimiliki. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Data yang digunakan terdiri atas data primer dan data sekunder. Data primer diperoleh melalui observasi dan wawancara dengan pegawai yang menangani produk gadai emas, sedangkan data sekunder diperoleh dari dokumen perusahaan, buku, jurnal, peraturan, dan fatwa yang berkaitan dengan pembiayaan gadai emas syariah. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan studi pustaka, sedangkan analisis data dilakukan secara deskriptif dengan membandingkan praktik yang diterapkan di perusahaan dengan ketentuan syariah yang berlaku. Hasil penelitian menunjukkan bahwa prosedur pencairan pembiayaan gadai emas pada PT Bank Syariah Indonesia Tbk KC Jambi Pattimura meliputi tahap pengajuan pembiayaan, pemeriksaan dan penaksiran emas, penentuan jumlah pembiayaan, pelaksanaan akad, dan pencairan dana kepada nasabah. Berdasarkan hasil analisis, prosedur yang diterapkan telah sesuai dengan ketentuan Fatwa DSN-MUI mengenai pembiayaan gadai emas, baik dari aspek pelaksanaan akad maupun penetapan biaya pemeliharaan dan penyimpanan barang jaminan. Dengan demikian, dapat disimpulkan bahwa prosedur pencairan pembiayaan gadai emas pada PT Bank Syariah Indonesia Tbk KC Jambi Pattimura telah dilaksanakan sesuai dengan prinsip syariah dan ketentuan yang berlaku dalam kegiatan perbankan syariah

Nisrina Shani Aziza; Dewi Suprihatin; Slamet Triyadi

Bhinneka: Jurnal Bintang Pendidikan dan Bahasa 2026 Universitas Palan

This study aims to describe the types of meaning contained in the short story collection Ihwal Nama Majid Pucuk through a semantic study and to produce a recommendation for handout teaching material in learning short story texts for grade XI of senior high school. This research employs a qualitative approach with a descriptive method and a text-analysis model, while the data consist of word, phrase, and sentence quotations collected through documentation techniques. The main theory used is Abdul Chaer's theory of meaning, supported by Geoffrey Leech's theory of associative meaning, with data analysis following the stages of data reduction, data display, and conclusion drawing. The results show that the three analyzed short stories contain eight types of meaning, namely lexical and grammatical meaning, referential and nonreferential meaning, denotative and connotative meaning, word and term meaning, conceptual and associative meaning, idiomatic meaning, figurative meaning, as well as locutionary, illocutionary, and perlocutionary meaning. Lexical and grammatical meanings dominate the findings, while proverbial meaning is not found in the data source. The diversity of these meanings confirms that this short story collection is suitable to be used as handout teaching material for short story texts in grade XI of senior high school. Abstrak. Penelitian ini bertujuan mendeskripsikan jenis-jenis makna yang terkandung dalam kumpulan cerita pendek Ihwal Nama Majid Pucuk melalui kajian semantik sekaligus menghasilkan rekomendasi bahan ajar handout pada pembelajaran teks cerpen kelas XI SMA. Penelitian menggunakan pendekatan kualitatif dengan metode deskriptif dan model analisis teks, sedangkan data berupa kutipan kata, frasa, dan kalimat yang dikumpulkan melalui teknik dokumentasi. Teori utama yang digunakan adalah teori makna Abdul Chaer dan teori pendukung makna asosiatif Geoffrey Leech, dengan analisis data mengikuti tahapan reduksi data, penyajian data, serta penarikan simpulan. Hasil penelitian menunjukkan bahwa dalam ketiga cerpen yang dianalisis ditemukan delapan jenis makna, yaitu makna leksikal dan gramatikal, makna referensial dan nonreferensial, makna denotatif dan konotatif, makna kata dan istilah, makna konseptual dan asosiatif, makna idiomatikal, makna kias, serta makna lokusi, ilokusi, dan perlokusi. Makna leksikal dan gramatikal mendominasi temuan, sementara makna peribahasa tidak ditemukan dalam sumber data. Keberagaman makna tersebut menegaskan bahwa kumpulan cerpen ini layak dijadikan bahan ajar handout teks cerpen kelas XI SMA.

Meisya Hidayatika; Wirmie Eka Putra

Journal of Management and Social Sciences 2026 CV. Aksara Global Akademia

Pembiayaan Pra Pensiun Berkah merupakan salah satu produk pembiayaan syariah yang ditujukan bagi pegawai aktif yang akan memasuki masa pensiun untuk memenuhi berbagai kebutuhan konsumtif maupun produktif. Dalam pelaksanaannya, pembiayaan tersebut harus dilakukan sesuai dengan prinsip syariah dan ketentuan Fatwa Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI) agar terhindar dari unsur riba, gharar, dan maisir. Penelitian ini bertujuan untuk mengetahui prosedur akad Pembiayaan Pra Pensiun Berkah serta menganalisis kesesuaiannya dengan Fatwa DSN-MUI pada PT Bank Syariah Indonesia Tbk KC Jambi Pattimura. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Data yang diperoleh dianalisis secara deskriptif untuk memberikan gambaran mengenai pelaksanaan pembiayaan di lapangan. Hasil penelitian menunjukkan bahwa prosedur Pembiayaan Pra Pensiun Berkah meliputi tahap pengajuan pembiayaan, pemeriksaan dokumen, pengecekan Sistem Layanan Informasi Keuangan (SLIK), analisis kelayakan, persetujuan pembiayaan, pelaksanaan akad, pencairan dana, hingga monitoring pembayaran angsuran. Akad yang digunakan dalam pembiayaan ini umumnya adalah akad murabahah dan musyarakah mutanaqisah (MMQ) yang disesuaikan dengan tujuan pembiayaan nasabah. Hasil penelitian juga menunjukkan bahwa pelaksanaan Pembiayaan Pra Pensiun Berkah telah memenuhi prinsip transparansi, keadilan, dan kehati-hatian serta sesuai dengan rukun, syarat, dan ketentuan yang diatur dalam Fatwa DSN-MUI. Dengan demikian, dapat disimpulkan bahwa prosedur Pembiayaan Pra Pensiun Berkah pada PT Bank Syariah Indonesia Tbk KC Jambi Pattimura telah berjalan sesuai dengan prinsip syariah dan ketentuan Fatwa DSN-MUI. Penelitian ini diharapkan dapat menjadi referensi bagi pengembangan kajian perbankan syariah dan bahan evaluasi bagi lembaga keuangan syariah dalam meningkatkan kualitas layanan serta kepatuhan terhadap prinsip syariah.

Ivander, Davin Danny; Khiroh, Siti Muhimatul

JURNAL ILMIAH TEKNIK INDUSTRI DAN INOVASI 2026 CV. ALIM'SPUBLISHING

Ketidaksesuaian kualitas pada proses assembly sepatu kulit kerap memicu siklus rework berulang yang menguras sumber daya waktu maupun biaya produksi secara signifikan. Penelitian ini mengkaji mekanisme pengendalian cacat yang diterapkan pada Product D-01 di Lini C PT XYZ, dengan menggunakan DMAIC sebagai kerangka perbaikan utama serta Pareto, P-Chart, Fishbone Diagram, 5 Whys, Failure Mode and Effects Analysis (FMEA), dan Cost of Quality (COQ) sebagai alat pendukung. Data primer bersumber dari catatan produksi internal perusahaan, pengamatan lapangan, dan wawancara terstruktur bersama pengawas produksi dan staf quality control. Pengukuran baseline menunjukkan bahwa Lini C menyumbang volume cacat paling tinggi di antara seluruh lini yang ada, dengan Product D-01 mencatat 10.487 pair cacat dari total output 80.387 pair, sehingga menghasilkan defect rate sebesar 13,05%. Distribusi Pareto mengidentifikasi wrinkle, incorrect colour, dan not straight sebagai tiga kategori cacat paling kritis. Penilaian FMEA menetapkan Risk Priority Number tertinggi sebesar 245 pada perilaku operator yang terburu-buru selama proses lasting dan brushing. Tindakan korektif mencakup pemasangan SOP visual, implementasi checklist QC pra-shift, verifikasi kondisi mesin secara rutin, dan penyediaan sampel referensi warna serta bentuk yang terstandar. Pemantauan selama dua periode berikutnya mengkonfirmasi penurunan defect rate secara bertahap menjadi 12,80% dan kemudian 11,65%, disertai penurunan estimasi biaya kegagalan internal dari Rp 2,36 juta menjadi Rp 1,86 juta per periode.

Mardiah Mardiah; Yanti Mayasari Ginting; Indri Yovita

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

This research examines the influence of Price, Income, Taste, Promotion, Location, and Product Quality on consumer demand at Coffee Shops in Pekanbaru City. The population consists of Coffee Shop customers in Pekanbaru City. A nonprobability sampling method with Accidental Sampling technique was applied, involving 100 respondents. Data were analyzed using SEM-PLS approach through SmartPLS 4.0 software. The findings reveal that Price, Promotion, and Product Quality significantly influence consumer demand. In contrast, Income, Taste, and Location do not show a significant effect. Among all variables, Product Quality emerges as the most dominant factor affecting consumer demand at Coffee Shops in Pekanbaru City. Therefore, coffee shop managers in Pekanbaru City need to improve taste consistency, menu variety, presentation, and product quality standards to maintain and increase consumer demand. This research is expected to provide business owners with a basis for formulating more appropriate, competitive, and sustainable customer satisfaction-oriented marketing strategies in the local market.

Moch Nizar Dava Ramadhan S; Puspanantasari Putri, Erni

JURNAL ILMIAH TEKNIK INDUSTRI DAN INOVASI 2026 CV. ALIM'SPUBLISHING

Abstract. This research aims to analyze the effectiveness and reliability of production machines in the process of making public street lighting poles (PJU) at PT. XYZ The main problem faced by the company is high machine downtime so that production targets are not achieved. Therefore, a method is needed that is able to measure machine effectiveness as a whole and identify the main causes of production losses. The method applied includes Overall Equipment Effectiveness (OEE) to measure machine effectiveness based on three components, namely availability, performance and quality. The Total Productive Maintenance (TPM) approach is used to identify factors causing low effectiveness through Six Big Losses analysis. Apart from that, Mean Time To Repair (MTTR) and Mean Time Between Failure (MTBF) are calculated to determine the level of machine reliability. The data used includes machine working hours, downtime, operating time, production quantities, defective products, as well as machine damage and repair data. The analysis results are expected to show the level of machine effectiveness and identify the dominant factors causing downtime. Based on these results, improvement proposals are prepared to reduce downtime, increase machine reliability and improve production productivity Keywords: Overall Equipment Effectiveness (OEE), Total Productive Maintenance (TPM), Six Big Losses, Downtime, Efektivitas   Abstrak. Penelitian ini bertujuan untuk menganalisis efektivitas dan keandalan mesin produksi pada proses pembuatan tiang penerangan jalan umum (PJU) di PT. XYZ Permasalahan utama yang dihadapi perusahaan adalah downtime mesin yang tinggi sehingga target produksi tidak tercapai. Oleh karena itu, diperlukan metode yang mampu mengukur efektivitas mesin secara menyeluruh dan mengidentifikasi penyebab utama kerugian produksi. Metode yang diterapkan meliputi Overall Equipment Effectiveness (OEE) untuk mengukur efektivitas mesin berdasarkan tiga komponen, yaitu availability, performance, dan quality. Pendekatan Total Productive Maintenance (TPM) digunakan untuk mengidentifikasi faktor penyebab rendahnya efektivitas melalui analisis Six Big Losses. Selain itu, dilakukan perhitungan Mean Time To Repair (MTTR) dan Mean Time Between Failure (MTBF) untuk mengetahui tingkat keandalan mesin. Data yang digunakan mencakup jam kerja mesin, downtime, waktu operasi, jumlah produksi, produk cacat, serta data kerusakan dan perbaikan mesin. Hasil analisis diharapkan dapat menunjukkan tingkat efektivitas mesin dan mengidentifikasi faktor dominan penyebab downtime. Berdasarkan hasil tersebut, disusun usulan perbaikan untuk mengurangi downtime, meningkatkan keandalan mesin, dan memperbaiki produktivitas produksi Kata kunci: Overall Equipment Effectiveness (OEE), Total Productive Maintenance (TPM), Six Big Losses, Downtime Mesin, Efektivitas Mesin

Andrianto, Rival; Puspanantasari Putri, Erni

JURNAL ILMIAH TEKNIK INDUSTRI DAN INOVASI 2026 CV. ALIM'SPUBLISHING

Abstract. PT XYZ, a wooden furniture manufacturing company, served as the research site for this study which applied the Theory of Constraints (TOC) method to analyze production performance and identify bottlenecks. The company faces capacity imbalances between workstations, resulting in production targets that have not been achieved optimally. Data collection involved direct observation and interviews with related parties in the production area. The analysis was conducted by comparing the required capacity with the available capacity at each production workstation. The findings reveal that solid processing, machining, sanding, assembling, painting, and packing have sufficient available capacities to meet production requirements, thus categorized as non-bottleneck processes. In contrast, the panel processing station is identified as the main bottleneck due to its highest workload among all processes. By implementing the Theory of Constraints, the company can identify major constraints and establish improvement priorities to enhance production flow smoothness. It is expected that improvements in bottleneck processes will increase production efficiency, balance capacity among workstations, and support more optimal achievement of production targets. Keywords: bottleneck; capacity; manufacturing; production performance; theory of constraints   Abstrak. PT XYZ sebuah perusahaan manufaktur furnitur kayu, menjadi lokasi penelitian ini yang menggunakan metode Theory of Constraints (TOC) untuk menganalisis kinerja produksi dan mengidentifikasi bottleneck. Perusahaan menghadapi ketidakseimbangan kapasitas antar stasiun kerja yang menyebabkan target produksi belum terdengar secara optimal. Pengumpulan data meliputi observasi langsung dan wawancara dengan pihak terkait di area produksi. Analisis dilaksanakan dengan membandingkan kapasitas yang dibutuhkan terhadap kapasitas yang tersedia pada setiap stasiun kerja produksi. Hasil penelitian menunjukkan bahwa proses pembahanan solid, machining, sanding, assembling, painting, dan packing memiliki kapasitas yang tersedia yang masih mampu memenuhi kebutuhan produksi, sehingga termasuk kategori non-bottleneck. Sebaliknya, stasiun kerja pembahanan panel diidentifikasi sebagai bottleneck utama karena memiliki tingkat beban kerja tertinggi di antara seluruh proses. Dengan penerapan Theory of Constraints, perusahaan dapat mengidentifikasi kendala utama dan menentukan prioritas perbaikan untuk meningkatkan kelancaran aliran produksi. Diharapkan perbaikan pada proses bottleneck dapat meningkatkan efisiensi produksi, menyeimbangkan kapasitas antar stasiun kerja, serta mendukung pencapaian target output perusahaan secara lebih optimal. Kata kunci: bottleneck; kapasitas; kinerja produksi; manufaktur; theory of constraints

Alya Astrie Yonanda; Candra Mustika; Parmadi Parmadi

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

This study aims to analyze the influence of Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Tax Revenue Sharing Fund (DBHP) on Regional Expenditure, as well as to analyze whether the flypaper effect phenomenon occurs in Regencies/Cities in Jambi Province during the 2017-2023 period. The data used in this study is panel data that combines time series data for 7 years and cross-section data from 11 Regencies/Cities in Jambi Province. The analysis method used is panel data regression with the selected model Fixed Effect Model (FEM). The results of the study show that simultaneously (F Test), the variables PAD, DAU, DAK, and DBHP have a significant effect on Regional Expenditure. Partially (t Test), PAD and DBHP do not have a positive and significant effect on Regional Expenditure, while DAU and DAK show a positive and significant effect on Regional Expenditure. This study also found a flypaper effect in regencies/cities in Jambi Province. This indicates that regional governments in Jambi Province tend to be more responsive in increasing regional spending using transfer funds from the central government rather than optimizing their own potential Regional Original Revenue (PAD).

Ja'far Siddik; Usman Usman; Nor Fadhilah

Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Educational evaluation is an essential part of the learning process, serving to measure the achievement of educational goals and to continuously improve the quality of learning. This study aims to analyze educational evaluation theory in learning, including the basic concepts of evaluation, evaluation models and approaches, and their relevance to 21st-century learning. The study employed a qualitative approach with the Systematic Literature Review (SLR) method through a review of various reputable international journals published between 2020 and 2025. Research data was obtained from various scientific sources such as Scopus, ScienceDirect, Springer, Taylor & Francis, and Sage Journals. The results show that educational evaluation theory is evolving from outcome-oriented evaluation to a more holistic, authentic, and competency-based evaluation. Evaluation models such as Goal-Oriented Evaluation, formative and summative evaluation, the CIPP model, authentic assessment, and diagnostic assessment play an important role in supporting modern learning. In addition, the integration of digital technology in learning evaluation provides opportunities to create a more adaptive and contextual assessment system.