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Sekaria Nazara; Rosmita Rosmita

JURNAL RISET MANAJEMEN DAN EKONOMI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This quantitative study examines the impact of transactional leadership and reward systems on employees' extrinsic motivation at PT Konigs Multi Teknik, addressing earlier observations of low staff motivation. Utilizing a saturated sampling technique, the research involved the entire company population of 31 employees. Data collected through five-point Likert-scale questionnaires were analyzed via multiple linear regression using SPSS version 27, successfully satisfying all required classical assumption tests The partial test (t-test) results revealed that both transactional leadership and rewards exert a positive and significant influence on extrinsic motivation, with rewards standing out as the more dominant factor. Furthermore, the simultaneous test (F-test) confirmed that both variables jointly and significantly drive employee motivation, accounting for exactly 80.9 percent of its variance according to the adjusted R-square value. Ultimately, these findings suggest that companies must strategically combine consistent transactional leadership practices with a fair, transparent reward system to effectively boost overall motivation.

Dyah Ayu Nur Aini; Rio Ramadhan Setiawan; Jick Prasetyo Wicaksono; Gaitsa Zahira Shafira; Nazwa Isfalana Idris

Jurnal Nakula : Pusat Ilmu Pendidikan, Bahasa dan Ilmu Sosial 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

As a strategic public policy, the Free Nutritious Meal program serves as a long-term social investment aimed at enhancing the quality of human resources. This study is directed to examine and map the positive contributions of the MBG initiative to the pillars of health, discipline levels, and academic achievement of students through a literature review method. The article search, utilizing keywords such as "Makan Bergizi Gratis," "Implementasi MBG," and "Dampak MBG," yielded 10 relevant scientific articles, which were subsequently analyzed using thematic analysis techniques. The findings indicate that the MBG program exerts a significant positive impact on various dimensions of student development. In the academic aspect, this program improves students' focus, concentration, motivation, and active learning engagement. Health-wise, MBG contributes to improving nutritional status, which supports children's physical and psychological readiness, whereas, in terms of discipline, this intervention is proven to increase attendance rates while reducing tardiness at school. Overall, it is concluded that the MBG program does not merely function to fulfill essential nutritional intake, but also acts to maximize learning effectiveness and student academic performance across all education levels.

Saerdilla Nawafela; Indi Musfirotul Untsa; Salsa Eka Indriyani; Muhammad Faris Ananta R; Finna Fakhriyah +1 more

Jurnal Nakula : Pusat Ilmu Pendidikan, Bahasa dan Ilmu Sosial 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Differentiated instruction is an approach aimed at meeting students' learning needs based on their abilities, characteristics, and requirements. This study aims to describe the experiences of a fifth-grade teacher in implementing differentiated instruction at SD 3 Jepang Kudus. The study employs a qualitative approach using a phenomenological design. Data were collected through interviews, observations, and documentation, and subsequently analyzed using the Miles and Huberman model, which encompasses data reduction, data display, and conclusion drawing. Data validity was established through technique triangulation. The results indicate that the teacher perceives differentiated instruction as an effort to provide learning support tailored to students' needs. Implementation is carried out through adjustments to the learning process, guidance, peer tutoring, and the creation of an inclusive learning environment. This implementation has a positive impact on students' academic, social, and emotional development. Challenges encountered include the diversity of students' learning abilities and the suboptimal application of differentiation regarding learning products and assessments. These findings underscore the importance of teacher experience in optimally and sustainably accommodating students' learning needs.

Tedy Agus Permana; Aditia Dwi Mulyono; Vica Ardani; Yulita Rahmawati

Sinov : Media Informasi Penelitian Kabupaten Semarang 2026 Badan Perencanaan Pembangunan, Riset dan Inovasi Daerah Kabupaten Semarang

Semarang Regency, one of the regions in Central Java, Indonesia, possesses considerable potential for the development of smallholder beef cattle farming. One strategy to support the growth of this sector is through partnership arrangements, particularly the gaduhan (cattle-sharing) system, which is widely practiced among smallholder farmers. This study aimed to analyze the gaduhan partnership model in smallholder beef cattle farming and its impact on farmers’ income in Semarang Regency. The research was conducted in August 2025 in Banyubiru and Pabelan Districts using a purposive sampling method involving 30 beef cattle farmers. Data were analyzed using multiple linear regression, with farm scale, farming experience, gaduhan partnership system, production costs, and livestock productivity as independent variables, and farmers’ income as the dependent variable. The results revealed that all independent variables jointly had a significant effect on farmers’ income, as indicated by an F-value of 132.412 and a significance level of 0.000. Partially, farm scale, the gaduhan partnership system, production costs, and livestock productivity significantly affected farmers’ income, whereas farming experience had no significant effect. The coefficient of determination (R²) was 0.883, indicating that 88.3% of the variation in farmers’ income could be explained by the model. The gaduhan partnership model in smallholder beef cattle farming in Semarang Regency is characterized by the influence of farm scale, farming experience, partnership arrangements, production costs, and livestock productivity on farmers’ income. The average income generated under the gaduhan partnership system was IDR 11,400,000, with a profit-sharing ratio of 60:40 between the livestock owner and the farmer.

Prasetyo, Joko

Sinov : Media Informasi Penelitian Kabupaten Semarang 2026 Badan Perencanaan Pembangunan, Riset dan Inovasi Daerah Kabupaten Semarang

Semarang Regency is experiencing dynamic urban development as an impact of regional economic growth and its position in the Kedungsepur metropolitan agglomeration. This spatial dynamic requires continuous monitoring to understand its growth patterns. This study aims to analyze the morphology of urban development in Semarang Regency by utilizing Nighttime Light (NTL) remote sensing data from the VIIRS sensor for two periods: 2014 and 2024. The clockboard zones method was applied to analyze spatial patterns of light intensity distribution, identifying multi-centric development tendencies and urban sprawl phenomena with a total light intensity increase 86,13%. The results indicate that urban development in Semarang Regency does not converge toward a single center but is distributed along transportation corridors and secondary activity nodes, particularly in Ring 2 and Ring 3 zones. These findings offer strategic insights for spatial planning, regional development policy, and infrastructure provision.

Djohan, Naufal Hasanuddin

Sinov : Media Informasi Penelitian Kabupaten Semarang 2026 Badan Perencanaan Pembangunan, Riset dan Inovasi Daerah Kabupaten Semarang

Article 1 paragraph (3) of the 1945 Constitution of the Republic of Indonesia affirms Indonesia as a state based on law, yet in practice Indonesia's legal system faces a structural problem of hyperregulation and overregulation, characterized by massive regulatory proliferation and regulatory disharmony without adequate corrective mechanisms. This condition is likewise reflected in Semarang Regency, which has 673 active legal products with Regional Head Regulations dominating at 77.3%, while Regional Regulation No. 10 of 2021 on the Formation of Regional Legal Products has not yet accommodated a legal analysis and evaluation mechanism. This study aims to explore the urgency of regional regulatory reform through legal analysis and evaluation mechanisms and to construct an implementation model in Semarang Regency. This study employs a prescriptive socio-legal research method with an interdisciplinary approach. The findings indicate that this condition reflects the dominance of primary rules without adequate institutionalization of secondary rules within H.L.A. Hart's perspective, while simultaneously representing a dysfunction in legal substance with cyclical impacts on legal structure and legal culture according to Lawrence M. Friedman. Therefore, a regulatory governance-based analysis and evaluation model is needed, integrating the regulatory cycle from ex ante to ex post with multistakeholder coordination and evaluation grounded in BPHN's 6-dimension framework

Oksa Marani; Dahmiri Dahmiri; Dessy Elliyana

Pusat Publikasi Ilmu Manajemen 2026 Fakultas Ekonomi & Bisnis, Univ

This study aims to determine and analyze the impact of the work environment on employee job satisfaction at the Human Resources Development Agency (BPSDM) of Jambi Province. The research is motivated by the importance of a supportive work environment in creating comfort, increasing motivation, and improving employee job satisfaction, since preliminary observations found several work-environment problems such as inadequate room cooling, disrupted toilet water supply, and unstable Wi-Fi network. This study used a quantitative approach with an associative research design. The population consisted of 75 employees, all of whom were used as the sample through a saturated sampling technique. Data were collected using a four-point Likert-scale questionnaire and analyzed with validity tests, reliability tests, classical assumption tests, and simple linear regression using SPSS. The results show that the work environment has a significant impact on employee job satisfaction, evidenced by a significance value smaller than 0.05, with a coefficient of determination of 61.8 percent. This indicates that the better the work environment, both physical and non-physical, the higher the employee job satisfaction. This research is expected to serve as a consideration for the agency in improving the quality of the work environment to support employee job satisfaction and performance.

Oki Iqbal Khair; Ahmad Rahadian Danan Nugraha; Irma Fatmawati; Aysha Putri Irawan; Via Aulia Zahra +3 more

JURNAL MANAJEMEN DAN BISNIS EKONOMI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to systematically analyze the implementation of severance pay policy as a manifestation of post-employment compensation and its profound impact on the harmony of industrial relations within the regulatory framework of the Omnibus Law in Indonesia. Utilizing a Systematic Literature Review (SLR) methodology aligned with the PRISMA framework, this research comprehensively synthesizes data from 25 selected academic articles encompassing human resource management, employment law, and organizational behavior. The findings reveal that the paradigm shift from the previous labor regulations to the Omnibus Law framework has fundamentally altered the calculation mechanisms and statutory floors for severance pay. While these legislative adjustments are strategically designed to enhance organizational agility and mitigate financial distress for corporations, they have engendered substantial apprehension among the workforce regarding the degradation of normative rights. Consequently, this policy transformation presents a critical challenge to sustaining industrial harmony, frequently precipitating labor disputes, diminishing employee morale, and intensifying bipartite conflicts. This study recommends that human resource practitioners proactively develop transparent communication strategies and design complementary post-employment benefit architectures to restore distributive justice. Furthermore, policymakers are urged to institute robust oversight mechanisms to ensure equitable implementation and safeguard worker welfare without compromising long-term business sustainability.

AIN, LATHIFAH TSAMRATUL AIN; AIN, LATHIFAH

JURNAL ILMIAH KOMPUTER GRAFIS 2026 UNIVERSITAS STEKOM

This review explores the integration of artificial intelligence in higher education, focusing on its impact on teaching and learning, barriers to adoption, and strategies for sustainable implementation. A narrative review of peer-reviewed literature published from 2023 to 2026 was conducted, emphasizing student and educator perspectives. The findings show that AI improves learning efficiency, supports personalized learning, and enhances academic writing, while also introducing concerns related to academic integrity, algorithmic bias, AI colonialism, and limited formal training. The review suggests that successful adoption depends on institutional support, AI literacy, ethical policy frameworks, and cross-disciplinary professional development. Generative AI should serve as an enhancer rather than a replacement in human-centered education.

Dede Efendy; Utami Utami; Vita Widyasari; Yoga Saputra; Yuni Asnaini

Jurnal Kesehatan Amanah 2026 Universitas Muhammadiyah Manado

Mental health disorders, particularly depression and anxiety, remain major contributors to the global burden of disease and disability. Socioeconomic inequality, including differences in Gross National Income (GNI) per capita, is considered an important factor influencing mental health outcomes. This study aimed to analyze the relationship between GNI per capita and the prevalence of depression and anxiety disorders globally using data from the Global Burden of Disease (GBD) 2023 database. A descriptive ecological study design was conducted using secondary data from 187 countries and regions. Data were analyzed using descriptive statistics, Spearman correlation tests, and regional comparative analysis with ANOVA. The results showed substantial disparities in mental health burden and income distribution across regions. Africa had the highest average prevalence of depression, while Asia showed the greatest variability in anxiety disorders. A significant negative correlation was found between depression prevalence and income levels (r = -0.213; p = 0.003), indicating higher depression rates in lower-income countries. However, anxiety showed a weak and insignificant relationship with income (r = -0.079; p = 0.281). These findings emphasize the need to reduce socioeconomic inequalities and strengthen mental health systems through integrated healthcare services and multisectoral policies.

Dian Sulistyorini Wulandari; Vista Yulianti; Wisnu Setyawan

JURNAL RISET AKUNTANSI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study investigates the relationship between green practices and corporate tax avoidance, focusing on green accounting, environmental performance, and corporate social responsibility (CSR) among 19 Indonesian publicly listed companies from 2021 to 2024. The research aims to examine whether environmentally responsible strategies influence firms’ tax behavior and how sustainability practices mediate this relationship. A quantitative approach was employed, collecting data from corporate financial statements, ESG reports, and sustainability disclosures. The analysis included descriptive statistics, correlation tests, and pooled ordinary least squares regression to explore the effects of green accounting, environmental performance, and CSR on the effective tax rate (ETR) as a proxy for tax avoidance. Results indicate that green accounting is positively associated with higher ETR, suggesting reduced tax avoidance, while CSR negatively impacts ETR, implying that sustainability initiatives can be strategically used to mask aggressive tax planning. Environmental performance alone does not significantly affect tax behavior. These findings highlight the importance of transparency through green accounting to promote ethical tax practices, while cautioning that CSR may serve as a reputational tool rather than a mechanism for reducing tax avoidance. The study contributes to theoretical understanding in sustainability and corporate governance and offers practical insights for policymakers and corporate managers to align environmental and fiscal responsibilities.

Ahmad Alvian Sumarlin; Yulimira Syafriati Y.M Sani; Rofinus Galis

Bhinneka: Jurnal Bintang Pendidikan dan Bahasa 2026 Universitas Palan

Bilingual instruction is a learning strategy that can help students understand learning materials while bridging the gap between the language used at school and the language spoken in daily life. This study aims to analyze the effect of bilingual instruction on students' understanding of the Ecosystem topic at SDK Gusung Karang, Koja Gete Village. The study was motivated by the fact that students predominantly use the Sikka language in their daily communication, making it difficult for them to understand lessons delivered solely in Indonesian. This study employed a qualitative approach with a descriptive method. The research participants consisted of the fourth-grade homeroom teacher and fourth-grade students at SDK Gusung Karang. Data were collected through observations, interviews, and documentation and analyzed using data reduction, data display, and conclusion drawing techniques. The findings indicate that bilingual instruction has a positive impact on students' understanding of the Ecosystem topic. The use of the Sikka language helps students comprehend basic concepts, increases classroom participation, and enhances their confidence during the learning process. Meanwhile, Indonesian strengthens students' mastery of scientific terminology and academic language skills. Although students still experience difficulties in consistently using scientific terms in Indonesian, bilingual instruction improves their understanding and connects learning concepts with their real-life experiences. The effectiveness of this strategy depends on teachers' ability to manage language switching in a structured and consistent manner.

Azam Syukur Rahmatullah; Dewi Sekar Kencono; Hasanudin Nur; Devita Sari Sono; Asrofi Tiktana +1 more

Jurnal Nusantara Berbakti 2026 Universitas Kristen Indonesia Toraja

The rapid development of the digital era has significantly impacted adolescents by increasing academic stress due to academic demands, performance pressure, and technological distractions. This condition is often exacerbated by low levels of emotion regulation, which negatively affect students’ learning focus and psychological well-being. Therefore, effective interventions are needed to help students manage their emotions adaptively. This community service program aims to enhance emotional balance and reduce academic stress through a mindfulness-based intervention at MA Plus Nururrohmah. The program employed a participatory approach with stages of preparation, implementation, and evaluation. It was conducted in two main sessions: a mindfulness session delivered by Erlin Kurnia Sri Rejeki, M.Pd.I, and an interactive stress-release session facilitated by Estria Solihatun Nurjannah, M.Pd. Data were collected qualitatively through observation, documentation, and analysis of students’ responses and participation. The results show improved emotional awareness, better recognition of stress conditions, and increased student engagement. Additionally, students demonstrated more positive emotional states after the program. Thus, mindfulness implementation contributes positively to enhancing emotion regulation and reducing academic stress and has potential as a sustainable school-based mental health intervention model.

Dian Mawarni

VitaMedica : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

The Society 5.0 era demands increased student health literacy as an essential competency. However, previous research has tended to focus only on the health education aspect and has not comprehensively examined the integration of technology-based health education management. Therefore, this study aims to analyze the effectiveness of technology-based health education management innovations and identify key factors influencing their successful implementation. This study used a mixed methods approach with a sequential explanatory design. Quantitative data were collected through a survey of 200 students, while qualitative data were obtained through in-depth interviews with 10 teachers and the principal. Quantitative data were analyzed using descriptive and inferential statistics, while qualitative data were analyzed using a thematic approach to strengthen the interpretation of the results. The results indicate that technology-based health education management innovations have a significant impact on improving student health literacy. Furthermore, it was found that successful implementation is influenced by five main factors: school institutional support, availability of technological infrastructure, teacher training, student motivation, and parental involvement. The novelty of this research lies in the integration of managerial and technological approaches in health education, tested through a mixed methods approach. These findings confirm that successful health literacy improvement is determined not only by the use of technology, but also by organizational readiness and multi-stakeholder collaboration. The implications of this research provide theoretical contributions to the development of technology-based health education management models and practical recommendations for educational institutions facing the challenges of Society 5.0.

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.

Gerit Dewise Renciana Nenohalam; Putri Yosina Kollo Wijaya; Ferdi Markus Lanata; Petrus Selestinus Mite; Lasarus Jehamat

Jurnal Nusantara Berbakti 2026 Universitas Kristen Indonesia Toraja

Children with special needs, particularly those with intellectual disabilities, often experience difficulties in emotional development, communication skills, and social interaction. These conditions may make it challenging for them to express their feelings, regulate their emotions, and adapt to their surroundings. Based on observations conducted at SLBN Pembina Kupang, several children were found to be easily angered, lacking in self-confidence, and experiencing difficulties in social interaction. The implementation of this program consisted of three stages: preparation, implementation, and evaluation. The program began with coordination with the school, the preparation of coloring materials and equipment, and the selection of participants. Subsequently, the children participated in play therapy through coloring activities under the guidance of the service team and teachers. Evaluation was carried out by observing the children's participation, changes in emotional expression, and social interaction skills throughout the activities. The results showed that play therapy through coloring activities had a positive impact on the children's emotional development. The children became calmer, more confident, and better able to express their feelings. In addition, the activities helped improve their social skills, cooperation, concentration, discipline, and fine motor skills. Therefore, play therapy through coloring activities can serve as an effective, simple, and sustainable intervention to support the emotional development of children with special needs at SLBN Pembina Kupang.

Amrina Savira; Trisninawati Trisninawati; Andrian Noviardy; Mukran Roni; Heriyanto Heriyanto

JURNAL MANAJEMEN DAN BISNIS EKONOMI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

Internship programs represent one of the implementations of the Kampus Berdampak policy aimed at enhancing students’ competencies, work experience, and readiness to enter the professional workforce. The success of such programs is highly dependent on effective governance through the application of the management functions of Planning, Organizing, Actuating, and Controlling (POAC). This study aims to analyze the implementation of POAC functions in the governance of student internship programs conducted outside Universitas Bina Darma. The research was carried out at the Kampus Berdampak Service Center of Universitas Bina Darma using a quantitative descriptive approach. Data were collected through questionnaires, observations, and documentation involving 23 students participating in off-campus internship programs. Data analysis was conducted using descriptive statistics based on the mean scores of each research indicator. The findings indicate that the implementation of POAC management functions in internship governance was categorized as very good, with an overall mean score of 4.29. The planning variable achieved the highest mean score (4.39), followed by organizing (4.30), actuating (4.27), and controlling (4.21). These results demonstrate that the internship program has been managed systematically and effectively. Nevertheless, monitoring and follow-up mechanisms require further improvement to support a more optimal and sustainable implementation of the program.

Rahman, M Arief; Ferizka Tiara Devani; Lailatur Rahmi; Ade Sukma Wati

Sevaka : Hasil Kegiatan Layanan Masyarakat 2026 STIKES Columbia Asia Medan

This community service article discusses the Student Creativity Program (PKM) Workshop for Informatics Management students of Politeknik Negeri Sriwijaya in 2026. The activity aimed to increase students’ capacity to design PKM ideas that are creative, logical, collaborative, and relevant to the problems of society and technology development. The method used a participatory workshop consisting of needs identification, material preparation, online implementation, discussion, idea clinic, and follow-up reflection. The workshop introduced the substance of PKM, proposal logic, theme selection, team collaboration, and the PKM-GFT scheme as a written futuristic idea that emphasizes visionary, realistic, solution-oriented, long-term, and broad-impact concepts. The results showed that students obtained a clearer understanding of PKM schemes, the characteristics of feasible ideas, and the importance of transforming simple observations into structured proposals. The activity also encouraged students to prepare ideas based on problems, novelty, benefits, and implementation logic. This workshop implies that continuous mentoring is needed to strengthen students’ proposal-writing skills, creativity, and competitiveness in PKM submission

Permatasari, Diah; Permatasari, Diah; Daniar, Aninditya; Candra Ayuswantana, Alfian

JURNAL ILMIAH KOMPUTER GRAFIS 2026 UNIVERSITAS STEKOM

The Entangled game is designed as an interactive medium to convey the problem of ghost nets to the 19–25 age group through a visual novel format that relies on narrative and visuals as a means of communication. This medium is presented to highlight the problem of ghost nets which are a serious threat to marine ecosystems because they destroy habitats, endanger marine biota, and impact the social and economic aspects of coastal communities, but are still poorly understood by the younger generation due to the limited availability of engaging and communicative educational media. In designing this game, character design plays a key supporting element that helps convey conservation messages emotionally and narratively through character representation, dialogue, and relationships between characters in the storyline. The method used is a mixed method with data collection through interviews, literature studies, and questionnaires, which are then developed using the Game Development Life Cycle (GDLC) approach to ensure the game design process runs systematically. 

Azizah, Irma Nur; Deviani Dini Nurcahyani; Rafika Meilia Sari

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

Changes in labor regulations through the Job Creation Law have brought significant changes to the employment system in Indonesia, particularly in terms of labor flexibility. This study aims to analyze labor flexibility after the implementation of the Job Creation Law from the perspective of Human Resource Management (HRM). The research method used is a qualitative approach through a literature study with thematic analysis of 16 scientific journals, books, and regulations related to labor flexibility and strategic Human Resource Management (HRM) practices. The results show that labor flexibility has positive impacts on companies in improving operational efficiency, productivity, and adaptability to market changes. However, on the other hand, such flexibility also creates several challenges, including job uncertainty, decreased job security, and reduced protection for contract and outsourced workers. From the HRM perspective, companies are required to create a balance between business interests and labor protection in order to maintain harmonious industrial relations. This study is expected to provide a more comprehensive understanding of labor flexibility as part of human resource management strategies in the post-labor deregulation era in Indonesia.