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Analytics

Nabila Amalia Nurrohmah; Agus Supriatna

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the financial distress condition of PT Garuda Indonesia (Persero) Tbk during the period 2015–2024 using the Springate and Grover models. The research employs a quantitative descriptive approach with secondary data obtained from the company’s annual financial statements. Financial distress analysis is conducted by calculating financial ratios included in each model to describe the company’s financial condition over the observation period. The results indicate that PT Garuda Indonesia (Persero) Tbk experienced financial distress during several periods, particularly before and during the COVID-19 pandemic, which was reflected in weakened liquidity, declining profitability, and reduced efficiency in asset utilization. However, following the financial restructuring process after 2021, both the Springate and Grover models show an improvement in the company’s financial condition, indicating a transition toward a more stable non-distress status. Although the Springate and Grover models use different financial indicators and classification approaches, both are able to descriptively capture the dynamics of financial distress experienced by the company. The differences in classification results reflect the distinct focus of each model, where the Springate model is more sensitive to liquidity and operational performance, while the Grover model emphasizes asset profitability. Therefore, the combined use of both models provides a more comprehensive overview of the financial distress condition of PT Garuda Indonesia (Persero) Tbk during the research period.

Suhartini Suhartini

International Journal of Management and Digital Sciences 2026 International Forum of Researchers and Lecturers

The restructuring of Indonesian state-owned enterprises (SOEs) and their subsidiaries following the establishment of Danantara has generated new organizational demands, particularly regarding employees’ psychological preparedness for change. This article develops a quantitative research framework to examine the effects of change communication, transformational leadership, job insecurity, and organizational culture on employees’ readiness for change, with perceived organizational support serving as a moderating variable. The study is designed as an explanatory survey targeting employees of PT Krakatau Steel subsidiaries affected by restructuring. Data are intended to be collected using a five-point Likert-scale questionnaire and analyzed through partial least squares structural equation modeling (PLS-SEM). The article proposes that change communication, transformational leadership, and organizational culture positively influence readiness for change, whereas job insecurity exerts a negative effect. In addition, perceived organizational support is expected to strengthen the positive effects of change communication, transformational leadership, and organizational culture while attenuating the negative effect of job insecurity. The article contributes to the organizational behavior literature by offering a contextually grounded framework for understanding employee responses to restructuring in SOE subsidiaries. It further highlights the strategic importance of organizational support in sustaining employees’ readiness to navigate changes in governance, work systems, and organizational direction.

Syafaruddin Syafaruddin; Andi Riska Andreani Syafaruddin; Nurasia Natsir

International Journal of Management Science and Business 2026 International Forum of Researchers and Lecturers

The digital transformation of public administration represents a critical pathway toward modernizing governance, enhancing service delivery, and improving transparency in Indonesian government agencies. This study examines the current state of digital transformation initiatives across various levels of government in Indonesia, identifying key challenges and opportunities in implementing digital technologies within bureaucratic structures. Through a convergent parallel mixed-methods design combining surveys of 245 government officials from 32 agencies and in-depth interviews with 28 digital transformation leaders, this research reveals that while Indonesian government agencies have made significant progress, substantial barriers remain including limited digital infrastructure in remote regions, resistance to organizational change, insufficient digital literacy among civil servants, and inadequate legal frameworks. The overall mean maturity score was 2.87 (SD = 0.74), placing the average agency in the 'developing' category, with only 6% reaching the 'optimizing' level. The study identifies critical success factors: strong leadership commitment (β = 0.38, p < 0.001), citizen-centric design, comprehensive change management, and effective public-private partnerships. Findings indicate that successful digital transformation requires not merely technological adoption but fundamental organizational restructuring and cultural shifts toward data-driven decision-making and collaborative governance. Policy recommendations address digital infrastructure investment, human capital development, governance reform, and shared platform utilization. This research contributes to theoretical understanding of digital government in developing nations and provides practical guidance for policymakers navigating the complexities of public sector digitalization.

Fauziah Nasution; Rahmi Aulia; Siti Khairuna Salwa Lubis; M. Iqbal Ritonga; Sofi Mayla Humairah

Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

The phenomenon of moral degradation and the increase in negative activities among children during the crucial hours between dusk and evening have become serious challenges for the community in Ujung Negeri Kahan Village. This community service research aims to evaluate and optimize the role of the "Maghrib Mengaji" program as a preventive instrument to shield children from unhealthy environmental influences and gadget dependency. The method employed in this service is participatory mentoring using the Asset-Based Community Development (ABCD) approach, involving religious leaders, parents, and village officials. Through the restructuring of activities in mosques and prayer rooms, this program focuses not only on Qur'anic literacy but also on the cultivation of noble character (akhlakul karimah). The results indicate a significant transformation in behavior; children who previously engaged in counterproductive outdoor activities are now more focused on positive spiritual and social endeavors. The success of the program is indicated by a decrease in the intensity of nighttime wandering and an increase in learning discipline. The conclusion of this activity confirms that community synergy through structured religious programs is effective in reducing the potential for juvenile delinquency and strengthening the moral resilience of the younger generation at the rural level.

Joice Handayani P Djafar; Rini Werdiningsih; Aris Toening Winarni

Law and Justice research journal 2026 International Forum of Researchers and Lecturers

This study aims to analyze the effectiveness of market governance and the implementation of affirmative policies for Indigenous Papuan traders (OAP) at the Sorong City Central Market in 2026. Using a mixed methods approach with a sequential explanatory design, quantitative data were collected through a survey of 90 OAP trader respondents, followed by in-depth interviews with key informants from government elements and community leaders. The study results show a high level of trader dissatisfaction (58.7%), particularly regarding trade zoning and price protection. Qualitative findings reveal that affirmative policies remain administrative in nature and fail to address spatial marginalization, placing OAP traders in low-accessibility areas. This study recommends restructuring market zoning to be more equitable, standardizing local commodity prices, and digitizing trader data to ensure that Special Autonomy policies are on target. By addressing these core issues, it is hoped that the market environment in Sorong City will be more inclusive and supportive of OAP traders, fostering economic empowerment in line with the goals of Special Autonomy.