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Muh. Zamroni; Riza Aulia Rahmanita; Alyada Esa Az Zahra; Fajar Wahyu Hasana

The fiqh principle stating that a leader’s policies and actions toward the people must be based on public welfare is an Islamic legal principle emphasizing that every action and policy of a leader should be oriented toward the interests and well-being of society. This study aims to examine the meaning, normative foundations, concepts, and implementation of this principle in state governance. The research employs a library research method with a normative approach through the analysis of the Qur’an, Hadith, fiqh literature, scholarly journals, and relevant legislation. The findings indicate that this principle has a strong foundation in the Qur’an and Hadith, particularly regarding trustworthiness, justice, and the responsibility of leaders toward their people. Conceptually, this principle is closely related to the theories of maqashid al-shari’ah and siyasah shar’iyyah, which place public welfare as the primary objective of Islamic law. In practice, the principle is applied in various fields, including public administration, law and legislation, religious policies, as well as economic and fiscal policies. Its implementation can be seen in policies concerning the prohibition of interfaith marriage, marriage dispensation, marriage legalization hearings (isbat), the suspension of Hajj departures during the COVID-19 pandemic, and the management of state finances during the era of the Rightly Guided Caliphs. Therefore, this principle demonstrates that Islamic law possesses flexible and adaptive characteristics while maintaining a strong orientation toward public welfare, making it relevant to modern systems of governance.

Warih Kuncoro Mukti; Indriani Silvia; Donny Nauphar

Jurnal Sains dan Kesehatan (JUSIKA) 2026 Universitas Muhamadiyah Manado

Corona Virus Disease 2019 (COVID-19) is an infectious disease caused by Severe Acute Respiratory Syndrome Coronavirus 2 (SARS-CoV-2). The first case was identified in Wuhan, China, in December 2019. The World Health Organization declared COVID-19 a Public Health Emergency of International Concern (PHEIC) on January 30, 2020, and a pandemic on March 11, 2020. This study aimed to determine the results of CT Value images on the first and second swab tests of children with COVID-19 in Indramayu. A descriptive design was used with total sampling, involving 54 respondents. Secondary data were analyzed using univariate analysis. On the first swab test, 27 children (50.0%) had a strong positive Ct Value, 26 children (48.1%) were positive, and 1 child (1.9%) had a weak positive Ct Value. On the second swab test, 23 children (71.9%) were positive, 6 children (18.8%) were strong positive, and 3 children (9.4%) were weak positive. All children tested positive on the first swab, while 32 (59.3%) remained positive and 22 (40.7%) became negative on the second swab. Most children showed decreased infection severity, although some remained positive.

Muhammad Pikar; M. Radityatama; Rian Fransisco; Agiel Pranata; Winstoon Yordan

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of working capital efficiency and leverage on profitability and its implications for firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2025 period. The post-COVID-19 pandemic condition has increased operational risks for manufacturing companies due to fluctuations in interest rates, exchange rates, cash management, inventories, and receivables. Therefore, companies are required to implement more effective financial strategies to maintain competitiveness. Profitability is positioned as an intervening variable because previous studies showed inconsistent results regarding the relationship between working capital efficiency, leverage, profitability, and firm value. This research uses a quantitative approach with path analysis to examine direct and indirect relationships among variables. The population consists of all manufacturing companies listed on the IDX, while the sample includes 45 companies selected from 270 firms using purposive sampling based on specific criteria, such as consistent listing and financial performance. The results indicate that working capital efficiency has a significant positive effect on profitability, leverage has a significant negative effect on profitability, profitability significantly increases firm value, and profitability fully mediates the effect of working capital efficiency and leverage on firm value. These findings provide theoretical and practical implications for managers and investors in financial decision-making.

Maiz Wachid Anshorie; Anik Farida; Ela Nurlaela; Abdul Azis; Syaeful Bahri

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study examines the determinants of the Jakarta Composite Index (JCI) based on three main macroeconomic factors namely inflation, the USD/IDR exchange rate, and the SBI interest rate (BI Rate) covering the period January 2020 to December 2025, in the context of post-COVID-19 pandemic recovery and global economic turmoil. A quantitative approach was employed using the Ordinary Least Squares (OLS) method, with 72 monthly observations derived from secondary data sourced from official institutions including Bank Indonesia (BI), the Central Statistics Agency (BPS), the Indonesia Stock Exchange (IDX), and the Financial Services Authority (OJK). Classical assumption tests were applied comprising the Jarque-Bera normality test, Variance Inflation Factor (VIF) for multicollinearity, Breusch-Godfrey for autocorrelation, White Test for heteroscedasticity, and Ramsey RESET for model specification. Partially, inflation, exchange rate, and BI Rate each demonstrate a positive and significant effect on the JCI (p < 0.05). Simultaneously, all three variables exert a significant combined influence on the JCI, with a coefficient of determination R² = 0.4414, indicating that the model explains 44.14% of the variation in the JCI. The remaining 55.86% is attributed to other variables outside the model. Classical assumption test results reveal violations of normality, autocorrelation, and heteroscedasticity assumptions, although the model is free from multicollinearity. These findings confirm that Bank Indonesia's monetary policy has a significant and measurable impact on capital market performance. Further research is recommended using more advanced time series models such as GARCH or VECM to address violations of classical assumptions and improve estimation efficiency.

Silvina Silvina; Erni Achmad; Yuliusman Yuliusman

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

This study aims to analyze the contribution of Regional Original Revenue (PAD) sources, the growth of PAD, and the level of regional fiscal independence in Tanjung Jabung Barat Regency during the 2017–2024 period. The PAD sources examined include local taxes, regional retributions, returns from separated regional assets, and other legitimate PAD. The data used in this study are secondary data in the form of Budget Realization Reports (LRA) of Tanjung Jabung Barat Regency for the period 2017–2024, obtained from the Regional Revenue Agency (Bapenda) of Tanjung Jabung Barat and the Directorate General of Fiscal Balance. This research employs a quantitative descriptive approach. The analytical techniques used include contribution analysis of PAD sources (local taxes, regional retributions, returns from separated regional assets, and other legitimate PAD), PAD growth analysis, and fiscal independence ratio analysis. The results indicate that PAD is predominantly contributed by other legitimate PAD, accounting for 62.54% of total PAD, followed by local taxes contributing 26.06%, while regional retributions and returns from separated regional assets contribute relatively low proportions. The growth of PAD during the study period shows fluctuations influenced by economic conditions, including the impact of the COVID-19 pandemic. Furthermore, the level of fiscal independence in Tanjung Jabung Barat Regency is categorized as very low, as reflected in the high dependence on transfer funds from the central government and other governmental assistance.

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.

Fajar Muttaqin; Fatkhuri Fatkhuri

Epsilon : Journal of Management (EJoM) 2026 Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

PT Telkom Indonesia (Persero) Tbk (Telkom) is a company that is part of the state-owned enterprises (SOEs) and operates specifically in the field of information technology, communication, and digital telecommunications services in Indonesia. For that reason, financial statement analysis is needed as a source of information about the company's financial condition. Based on the financial reports of PT Telekomunikasi Tbk for the period from 2019 to 2023, there has been a fluctuating increase despite Indonesia being hit by the COVID-19 pandemic in 2020 to 2021. The type of research is quantitative descriptive research with data sourced from the financial reports of PT Telekomunikasi Tbk as of December 31 from 2019 to 2023. The first result, the assessment of the financial performance of PT Telekomunikasi Tbk based on liquidity ratio analysis using the current ratio, shows that the current ratio from 2019 to 2023 has experienced fluctuating conditions but remains in the very good category, above the industry's minimum standard of 200%. Secondly, the results of the solvency ratio analysis using the Debt to Asset ratio (DAR) indicate that the DAR value from 2019 to 2023 is in the very good category, with a value below the industry's maximum standard of 35%. Thirdly, the analysis of profitability ratios using the Return on Equity (ROE) ratio reveals that the ROE value from 2019 to 2023 has experienced fluctuating conditions but remains above the industry standard of 40%.

Soni Kurnia Pebriyanto; Linda Barus; Bambang Murwanto

VitaMedica : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

Dengue Hemorrhagic Fever (DHF) is a disease caused by the dengue virus and transmitted through the bite of the Aedes aegypti mosquito. According to the WHO, 40% of the world's population is at risk of dengue fever, with a significant increase in cases in the last two decades, especially in 2019. After declining during the Covid-19 pandemic, cases surged again in 2023, including in previously unaffected areas. In Indonesia, Ministry of Health data shows an increasing trend in cases, with 186,324 cases and 1,120 deaths by week 35 of 2024. Environmental factors and community behavior influence the spread of dengue-causing mosquitoes. This study aims to determine the relationship between these factors and the incidence of dengue fever in Central Lampung Regency. This study aims to determine the relationship between environmental factors and community behavior with the incidence of Dengue Hemorrhagic Fever (DHF) in Central Lampung Regency. This study is an observational analytical study using a case control study design. The research instruments used were questionnaires and observation sheets. The data analysis technique used the chi square test. From the results of the study it is known that out of 9 variables, 4 variables have a relationship with the incidence of DHF, namely the availability of container covers (p value = 0.023 <0.05), frequency of container drainage (p value = 0.001 <0.05), the presence of larvae in containers (p value = 0.006 <0.05), and respondent attitudes (p value = 0.023 <0.05). Based on research in Central Lampung Regency, of the nine variables examined, four were shown to be associated with the incidence of Dengue Hemorrhagic Fever (DHF). Therefore, it is crucial to raise public awareness and routinely implement Dengue Prevention (PSN) or 3M, both independently and collectively. Dengue prevention needs to be carried out not only through sanctions (punishment), but also through a promotive and preventive approach involving individuals, communities, environmental policies, and supervision from relevant agencies. These efforts must be comprehensive and sustainable, involving all levels of society.

Laisya Rahma Puspita; Achmad Faqihuddin

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The development of digital media has transformed Islamic da’wah into a digitally mediated form of religious communication, reshaping structures of authority, engagement, and community formation. However, existing research remains fragmented and lacks a comprehensive structural map. This study conducted a Systematic Literature Network Analysis (SLNA) of Scopus-indexed publications on Islamic da’wah via digital platforms from 2016 to 2026. Using PRISMA-based screening techniques and bibliometric methods—including co-authorship, co-citation, and co-occurrence analyses with VOSviewer—the study analyzed 74 peer-reviewed journal articles. The results indicate a significant increase in the number of publications, particularly following the COVID-19 pandemic. The field is structured around four main themes: platform-based engagement strategies, youth identity formation, digital authority and ethics, and the adaptation of prophetic communication principles to the online context. Although Indonesia and Malaysia dominate the research output, the collaborative network remains relatively dispersed. New topics such as the influence of algorithms and AI-supported da‘wah suggest an expansion toward interdisciplinary directions. This study provides the first comprehensive map based on Scopus for research on Islamic digital da‘wah and offers a foundation for future theoretical and empirical development.

Kiki Windian; Ernes Septina Azizi; Jefri Jitron Karmau

Jurnal Riset Rumpun Ilmu Tanaman 2026 Pusat riset dan Inovasi Nasional

Sugarcane plays crucial and strategic role in the economy as the primary raw material for sugar production, thus ensuring proper procurement of sugarcane in the production process is crucial for smooth and successful production. This study aims to determine the management of sugarcane procurement and the constraints faced in meeting the demand for sugarcane at the Madukismo Sugar Factory in the Special Region of Yogyakarta. The basic method is descriptive. The location was determined intentionally at the Madukismo Sugar Factory in the Special Region of Yogyakarta, research was conducted from December 22, 2021, to January 15, 2022. The sampling technique was purposive sampling. Data collection methods included observation, interviews, and recording. The data analysis method was descriptive. The results of the study indicate that the procurement mechanisms for sugarcane include: factory capacity, planting area, planting schedule, and cutting schedule. Sugarcane planting is carried out in stages, starting from May to December, through partnership plantations and smallholder plantations. Harvesting and delivery of sugarcane to the Madukismo Sugar Factory are carried out in stages to prevent stockpiling of raw materials. Cutting is scheduled according to the harvest schedule, as the sugarcane harvest period is 12 months. Excess sugarcane raw materials at the Madukismo sugar factory will be processed the following day. Obstacles affecting the procurement of sugarcane raw materials at the Madukismo sugar factory include cutting labor, transportation, and the COVID-19 pandemic, which caused difficulties providing harvesting labor, resulting in delayed raw material delivery to the sugar factory in 2020 and 2021.

Chongmaiha Reang; Puguh Toko Arisanto

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

The COVID-19 pandemic emerged as a global health crisis that revealed China's political strategies in intricate ways. This study examines the political aspects of China's response to the outbreak, focusing on its information management, domestic policies, and international diplomacy. By analyzing narratives surrounding the virus's origins and its global spread, the research also assessed the pandemic's impact on Indo-China relations[1] across diplomatic and economic dimensions. The pandemic period also coincided with a sharp deterioration in bilateral trust between India and China, highlighted by the Galwan Valley clash and subsequent tensions along the Line of Actual Control, which deepened strategic mistrust and hardened India’s policy stance. The findings illuminate how political maneuvering has redefined China's geopolitical standing during this crisis, providing insights into the evolving landscape of Indo-Pacific relations. By uncovering these complexities, this study contributes to a nuanced understanding of health geopolitics and the underlying power dynamics.    

Aini Okta Alfiana; Tria Patrianti

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

The phenomenon of the increase in virtual events after the Covid-19 pandemic has encouraged companies to use them as a communication strategy to strengthen their image in the digital era. Ekrutes.Id, as a technology-based recruitment platform, has taken advantage of this momentum by organizing the Ekrutalks virtual event, which is designed to introduce its services and build the image of a company based on a smart system. This research aims to describe the management of the Ekrutalks virtual event organized by Ekrutes.Id and analyze its role in building the company's image. The research uses a qualitative approach with a descriptive method. Data was collected through interviews, observations, and documentation. Data analysis was conducted using Saiddel's interactive model, which includes the stages of data reduction, data presentation, and conclusion drawing to obtain a comprehensive understanding of the phenomenon being studied. The results of the study indicate that Ekrutalks management runs in accordance with Goldblatt's five stages, namely research, design, planning, coordination, and evaluation. The research stage serves to identify audience needs, while design and planning emphasize creativity in selecting themes, speakers, and digital platforms. Meanwhile, coordination and evaluation are carried out in a structured manner to ensure the sustainability of the event. Through systematic implementation, Ekrutalks is able to build the image of Ekrutes.Id as a professional, adaptive, and technology-based recruitment platform. Thus, virtual events not only serve as a means of communication, but also become an effective strategy in shaping the company's image in the digital era.

Muhammad Alfian

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

The mental health crisis in Indonesia is increasingly alarming, exacerbated by the COVID-19 pandemic, social stigma, and unequal access to professional services. A clinical approach alone is not enough to address this complex problem. This study offers a novelty in the form of an integrative approach: revitalizing the role of families and communities based on Islamic values (rahmah, ta'awun, shabr, syura, tarbiyah ruhiyah) combined with the use of digital social communities as a medium for education, discussion, and support systems. The research method used is a literature study with a descriptive qualitative approach, reviewing national and international literature, social support theory (Cohen & Wills, 1985), religious coping (Koenig, 2012), and Bronfenbrenner's ecological theory (1979). The results of the study show that families play a strategic role in the prevention, assistance, and referral of mental health cases, while digital communities are effective as spaces for education and emotional validation, with scalability and anonymity as their main strengths. Concrete strategies offered include family education, stigma-free campaigns on social media, spiritual care hotlines, and cross-sector collaboration. This approach is in line with the collectivist culture of Indonesian Muslim society and is more adaptive in the digital era. This research is expected to serve as a conceptual foundation for practical programs, public policy, and further research to create a more caring, stigma-free, and resilient society in the face of mental health crises.

Fahmi Destry Amelia; Ida Budiarty

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research evaluates the effectiveness of human capital development policies in Indonesia within the education and health sectors during the periods of 2015–2019 and 2020–2024. The analysis focuses on strategic programs implemented by the Ministry of Education and Culture and the Ministry of Health by comparing planned targets with the realization of performance indicators as stated in the Strategic Plan (Renstra) documents. The study employs a qualitative evaluative approach supported by descriptive quantitative data derived from official planning and performance reports. The findings indicate that during the 2015–2019 period, programs emphasizing the expansion of basic education and health services were relatively effective in increasing participation rates and improving equitable access. In contrast, programs aimed at enhancing the quality of human resources, particularly teacher development and institutional capacity building, showed lower levels of effectiveness due to weak performance measurement systems and inconsistent data reporting. During the 2020–2024 period, the effectiveness of most education and health programs declined significantly as a result of external shocks caused by the COVID-19 pandemic. However, health programs with strong financial protection mechanisms, such as the National Health Insurance (JKN), demonstrated greater resilience compared to other programs. The study concludes that the effectiveness of human capital development policies is strongly influenced by the clarity of performance indicators, consistency in program implementation, institutional capacity, and the ability of policies to adapt to external disruptions.

Indah Septiani Putri; Rita Septiana; Khotimatul Khusna

Jurnal Riset Ilmu Farmasi dan Kesehatan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

The COVID-19 pandemic caused by SARS-CoV-2 has had a significant impact on public health behavior, including the increasing consumption of health supplements as an effort to strengthen immunity. This study aims to describe the level of knowledge of the people of Gedongan Village RT 01 RW 05 regarding the use of health supplements during the pandemic. Health supplements are defined as products that contain vitamins, minerals, amino acids, and herbal ingredients to support the immune system. The study used a descriptive approach with a survey method, involving 106 respondents who were selected purposively. Primary data was obtained through a structured questionnaire that had been validated, then analyzed descriptively. The results showed that the majority of respondents had a level of knowledge in the sufficient category (54%), followed by the poor category (25%) and the good category (21%). Respondents understood the benefits of supplements as a nutritional supplement, but knowledge related to rules of use, appropriate dosage, and potential side effects was limited. Demographic factors such as age, education, and type of work have an effect on knowledge levels, where respondents of productive age, secondary education, and work with cognitive demands show better understanding. The study concludes the need for continuous health education through health workers, especially pharmacists, with an approach according to demographic characteristics to encourage the use of supplements in a rational, safe, and appropriate manner.

Afif Syarifudin Yahya

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

This study investigates the influence of Apparatus Competency and Information Systems on Community Political Participation in the Local Government Head Election during the COVID-19 pandemic era in Karawang Regency. The COVID-19 pandemic has posed significant challenges to democratic processes, particularly in maintaining voter participation while ensuring public health safety. Employing a mixed-methods approach combining quantitative and qualitative data with Structural Equation Modeling (SEM) analysis, this research analyzed data from 263 respondents across various election administrative units. The results indicate that: (1) Apparatus Competency does not have a significant positive effect on Community Political Participation (T-value = 1.01 < 1.96); (2) Information Systems have a significant positive effect on Community Political Participation (T-value = 2.78 > 1.96; path coefficient = 0.67). The combined contribution of both variables explains 76% of the variance in political participation. From these findings, the study proposes the Skills Democracy Model, emphasizing that digital information skills and organizational experience are critical determinants of democratic participation quality during pandemic conditions. These findings have significant implications for election governance reform and e-democracy development in Indonesia.

Imelda Atnasia Lambertini; Emilianus Eo Kutu Goo; Elisabet Luju

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This study aims to examine the influence of non-performing loans (NPLs) on the financial performance of KSP Kopdit Hiro Heling, Maumere Branch, during the period 2020–2024. Non-performing loans are among the most critical issues faced by credit unions, as they can disrupt liquidity, reduce income, and negatively affect the distribution of the Remaining Operating Results (SHU). The research adopts a descriptive method with a qualitative approach. Data sources include both primary and secondary data. Primary data were collected through direct interviews with the General Manager and Manager of KSP Kopdit Hiro Heling, Maumere Branch, while secondary data consist of loan disbursement records and NPL statistics covering the 2020–2024 period. The findings reveal that the level of non-performing loans fluctuated throughout the study period, directly impacting the cooperative’s financial performance. These fluctuations affected liquidity and SHU, which also varied annually. An increase in NPLs led to a decline in SHU due to reduced interest income and rising uncollectible receivables, whereas a decrease in NPLs contributed to improved SHU and enhanced financial stability. Interviews further indicated that NPLs were influenced by members’ limited repayment capacity, misuse of loans, weak monitoring, and external factors such as the COVID-19 pandemic and members’ economic conditions. The study concludes that higher levels of NPLs increase the risk of declining financial performance and SHU. Therefore, KSP Kopdit Hiro Heling, Maumere Branch, must strengthen creditworthiness analysis, improve monitoring and member assistance, and enhance collection systems to mitigate NPLs and safeguard financial stability in the future.

Dhiya Rana Hafizhah

International Journal of Economics, Commerce, and Management 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study analyzes the economic dynamics and development of the tourism sector in the Special Region of Yogyakarta (DIY) Province during the 2015–2024 period. The research employs a quantitative descriptive approach using secondary data obtained from the Central Bureau of Statistics (BPS). Data analysis is carried out through descriptive statistical methods and trend analysis to capture changes and patterns over time. The variables examined include regional economic growth, the number of tourist visits, road infrastructure development, labor absorption, and hotel occupancy rates across five districts/cities in the province. The findings indicate that the economy of DIY demonstrates relatively strong resilience in the post-COVID-19 pandemic period, supported by gradual recovery in tourism-related activities. The development and operation of Yogyakarta International Airport have significantly contributed to economic growth in Kulon Progo Regency, particularly by improving accessibility and investment opportunities. The tourism sector continues to serve as the main economic driver in the region, with tourist visits largely concentrated in Sleman Regency and Yogyakarta City, while Gunungkidul Regency shows considerable potential for nature-based tourism development. Overall, the study concludes that equitable infrastructure development and the strengthening of the service sector are crucial to ensuring sustainable and inclusive economic growth in the Special Region of Yogyakarta.

Nurul Mardhiah Sitio; Tri Purwani

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

Covid-19 referral hospitals were studied and it was found that their operational costs had increased. However, their income had actually decreased. This was because there were not many general patients. In addition, asset utilisation was also hampered by the Covid-19 pandemic, which affected the economy. This study sought to find out whether there had been an increase or decrease due to Covid-19. The study used a quantitative method, namely calculating the effectiveness and efficiency ratios. This study uses a descriptive method. The results will be explained in detail. This study compares the conditions before and during Covid-19. The results show that effectiveness in 2019 was 114%. Then, in 2023, it rose to 128%, or an increase of 14%. Meanwhile, efficiency in 2019 was 88%. In 2023, it was 107%. This means there was a decrease of 19%. In conclusion, the budget was well prepared and very effective in 2019 and 2023. However, the use of operational costs during Covid-19 was less efficient. From being quite efficient in 2019, it became inefficient in 2023.

Andar Budi Setiawan; Armanu Armanu

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The strategic role of SMEs in the Indonesian economy and the phenomena of declining performance as a result of the Covid-19 pandemic motivated author to research this sector. Various internal problems make it difficult for SMEs to improve their performance and competitiveness in a competitive business environment. Using the dynamic capability perspective, this study examines the influence of human resource configuration through employee training and organizational culture which is able to encourage innovation that improves SME performance. This study uses purposive sampling technique and data collection is done through questionnaires and interviews with 122 SMEs in East Java. Data analysis is carried out using PLS SEM. The research results show that employee training does not have a direct effect on SME performance, however employee training is able to encourage innovation which has an impact on improving SME performance On the other hand, organizational culture has a significant direct and indirect effect on SME performance trough innovation. Results of this study can be used as a consideration by SME owners in making business decisions in order to improve their performance. From the theoretical side, the results of this study confirm the dynamic capability theory by Teece and Pisano regarding the key role of innovation and Becker's opinion from a human resource management perspective which states that employee training must be designed systematically according to the long-term needs of the organization in order to have an impact on improving organizational performance.