Lembaga Penelitian dan Pendidikan (LPP) Mandala
Educational Strategies in Zakat Fundraising at BAZNAS North Lombok Regency
This study aims to describe the educational strategies used by the National Zakat Agency (BAZNAS) of North Lombok Regency to increase zakat socialization funding through educational and awareness approaches. This study found that BAZNAS' educational strategies include direct outreach in mosques and religious study groups, the use of social media and digital channels, and seasonal campaigns based on religious momentum. This approach has proven effective in increasing the understanding and participation of the Muslim community in paying zakat formally through official institutions. This study used a qualitative descriptive method with interview, observation, and documentation techniques. The results show that educational strategies play a significant role in building collective awareness, increasing public trust, and strengthening BAZNAS' legitimacy as a professional and trustworthy zakat management institution.
Copyright (c) 2026 Ernaldo Fikrul Arifin, M. Zainuddin Shabran
Effectiveness of Zakat Management at BAZNAS North Lombok Regency
Effective zakat management is a key indicator of the success of zakat institutions in carrying out their social functions and empowering the community's economy. This study aims to analyze the effectiveness of zakat management at the National Zakat Agency (BAZNAS) of North Lombok Regency through indicators of collection, distribution, utilization, transparency, and its impact on mustahiq (recipients of zakat). Using a descriptive qualitative approach with observation, interviews, and documentation techniques, this study found that the number of muzaki has fluctuated in the last three years, while the number of mustahiq has increased significantly from 2,996 in 2022 to 6,897 in 2024. BAZNAS programs in the fields of humanity, health, education, da'wah, and the economy have shown quite high effectiveness, especially in the aspects of data collection, distribution, and empowerment. However, the increase in mustahiq emphasizes the need for innovation in the utilization of productive zakat and strengthening zakat literacy in the community. Overall, BAZNAS North Lombok has demonstrated transparent, accountable, and socially impactful performance, but still requires optimization in the aspect of transforming mustahiq into muzaki.
Copyright (c) 2026 Ernaldo Fikrul Arifin, Lila Alwyah
Analysis of Administrative Ethics and Leadership Styles in Improving Employee Performance at the Population and Civil Registration Service Palangka Raya City
This study examines the influence of administrative ethics and leadership style on employee performance at the Population and Civil Registration Office (Disdukcapil) of Palangka Raya City, highlighting their strategic role in strengthening public service governance. Using a quantitative explanatory survey design, data were collected from 80 employees through standardized Likert-scale questionnaires that had been tested for validity and reliability. The results reveal that administrative ethics has a dominant and statistically significant effect on employee performance, demonstrating that integrity, accountability, and transparency are critical determinants of service quality. Leadership style also exhibits a significant positive influence, particularly when leaders demonstrate transformational and ethical behavior that fosters motivation, communication, and organizational commitment. Furthermore, the combined effects of ethics and leadership generate a synergistic impact that enhances employee discipline, collaborative work culture, and operational efficiency. The regression model explains 65.9% of the variance in employee performance, indicating a strong predictive capacity. These findings underscore the necessity of reinforcing ethical governance and leadership capacity as a foundation for improving public service performance, especially within service institutions handling sensitive population data.
Copyright (c) 2026 Ari Sandy, Muhamad Rizqy Azima, Intan Kumalasari
The Effect of Earnings Management, Financial Ratios, and Corporate Governance Mechanisms on Bond Ratings
Introduction: Bond ratings are key indicators of corporate credit risk and reduce information asymmetry in debt markets. In Indonesia, PT PEFINDO ratings differentiate issuers with stronger credit quality (investment grade) from riskier issuers (non-investment grade). This study examines whether earnings management, financial ratios, and corporate governance mechanisms affect bond ratings of IDX-listed issuers rated by PEFINDO. Material and Methods: This quantitative explanatory study uses secondary data from annual reports/financial statements and PEFINDO bond ratings. Using purposive sampling, 11 non-financial firms were observed for 2018–2022 (44 firm-year observations). Bond ratings were coded as a binary variable (investment grade = 1; non-investment grade = 0) and analyzed using binary logistic regression. Research Results: Most observations were investment grade (59.1%). The model fits well (Hosmer–Lemeshow Sig. = 0.907) with strong explanatory power (Nagelkerke R² = 0.795). Earnings management negatively affects the probability of achieving investment grade, while liquidity, managerial ownership, and audit quality (Big-4 proxy) positively affect it. Total asset turnover, price–earnings ratio, institutional ownership, and independent commissioners are not significant. Conclusion: Bond ratings are more closely related to reporting credibility, liquidity strength, and selected governance signals than to market-based and activity ratios in this sample. Issuers should enhance reporting quality, liquidity management, and audit/governance credibility to support higher bond ratings; future studies should expand samples, periods, and include additional credit-risk controls and alternative rating models.
Copyright (c) 2026 Muhammad Rusli, Andi Firdania, Andi Masnia
Implementation of Value Added Tax Policy for Micro, Small, and Medium Enterprises in Indonesia
This study aims to analyze the implementation of Value Added Tax (VAT) policy on Micro, Small and Medium Enterprises (MSMEs) actors in Indonesia and its impact on tax compliance and business sustainability. The VAT policy implemented by the government has significant implications for the MSME sector which is the backbone of the national economy. The research method used is a qualitative method with a normative juridical approach supported by empirical data from various sources. The results showed that the implementation of VAT policy on MSMEs still faces various obstacles, both in terms of taxpayer understanding, tax administration systems, and supervision from tax authorities. The level of MSME tax compliance is still relatively low due to the complexity of regulations, high administrative burden, and lack of effective socialization. This study also found that VAT policy impacts the cost structure of MSMEs which can affect their competitiveness in the market. The conclusion of this study is the need for MSME-friendly VAT policy reforms with simplified procedures, increased socialization, and strengthening information technology-based supervision systems to improve tax compliance without hindering the growth of the MSME sector.
The Influence of Education, Training and Work Experience on Employee Competence at Mall X in Bandung City
This study aims to analyze the influence of education, training, and work experience on employee competence at Mall X in Bandung City. The research employs a quantitative method with a descriptive and verificative approach. The population consists of 110 active employees at Mall X, utilizing a saturated sampling technique. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression with SPSS version 19. The results indicate that: (1) education has a negative and significant effect on employee competence (t-value = 9.517, p < 0.05); (2) training has a positive and significant effect on employee competence (t-value = 23.218, p < 0.05); (3) work experience has a positive and significant effect on employee competence (t-value = 7.153, p < 0.05); and (4) simultaneously, education, training, and work experience significantly influence employee competence (F-value = 384.034, p < 0.05) with a coefficient of determination (R²) of 91.6%. These findings suggest that while formal education may not directly enhance competence in hard service operations, structured training programs and accumulated work experience significantly contribute to employee competence development in the retail industry.
Copyright (c) 2026 Willma Fauzzia, Endang Komara, Didin Syarifuddin
Improving the Performance of West Java Micro Businesses: The Dual Role of Entrepreneurial Marketing and Digital Marketing
This study examines the impact of entrepreneurial marketing on the performance of micro-enterprises in West Java, specifically focusing on the mediating role of digital marketing in this relationship. Using a causal quantitative design, data were collected through a Likert-scale questionnaire distributed to micro-enterprises. The analysis included tests for validity and reliability, difference tests, and mediation tests using sobel and bootstrap procedures. The conceptual framework identifies entrepreneurial marketing which encompasses proactivity, innovation, calculated risk-taking, opportunity orientation, and customer focus as an independent variable that is expected to directly enhance micro enterprise performance and encourage the adoption of digital marketing practices. Digital marketing is defined in terms of the use of social media, marketing content production, digital customer relationship management (CRM), e-commerce platforms, and digital payment systems, all aimed at expanding market reach and improving operational efficiency. The research findings are expected to reveal: (1) a positive influence of entrepreneurial marketing on performance; (2) a positive influence of digital marketing on performance; (3) an impact of entrepreneurial marketing on the adoption of digital marketing; and (4) a mediating role for digital marketing in the relationship between entrepreneurial marketing and micro-enterprise performance.
Analysis of the Influence of Digital Marketing on Increasing MSME Sales in Bima City
This Study aims to analyze the influence of digital marketing on increasing sales UMKM at Bima City by focusing various elemens of digital marketing. The research method used quantitative research with an associative approarch which is a study that aims to determine the relatioship between two or more variables. The sample of research used purposive sampling with a sample of 120 UMKM in Bima City with 2 criteria: 1) UMKM bisnis in Bima City, 2) maximum assets of 100 million. Data were analyzed using SPSS 25 with data quality test methods, classical assumption test and determinant coefficients.
Copyright (c) 2026 Syagiratul Afiah, Rosa Yuliati, Nurwahidah Nurwahidah
The Effect of Digitalization of Quick Reaction Team (TRC) Reporting in Improving Performance and Public Service in the Police Unit of Sumbawa Regency
This study aims to test and analyze the influence of the Development of Rapid Response Team (TRC) Reporting (X1), Improvement of ASN Performance (X2), on Public Service/Public Satisfaction (Y1) at the Sumbawa Regency Civil Service Police Unit. Mixed methods were used in this study with a sequential explanatory research design that combines quantitative and qualitative approaches. Then the data analysis method through Structural Equation Modeling - Partial Least Squares (SEM-PLS). The study population consisted of 168 people, consisting of 37 internal and 131 external populations. The total sample used was 118 respondents, consisting of 26 respondents from internal ASN/TRC and 92 respondents from locations that had received TRC services, with the sampling technique using purposive sampling and accidental sampling. Primary data were collected through questionnaires that had been tested for validity and reliability, so that the instruments used were feasible and reliable. The results of the study indicate that the development of TRC reporting has a positive effect on improving ASN performance with a coefficient value of (path coefficient = 0.639; t-statistic = 8.970; p < 0.001). Development of TRC Reporting (X1) Has a Significant Effect on Public Service (Y2). A positive and significant effect was also found between the development of TRC reporting and the quality of public service, with a path coefficient of 0.731 (t-statistic = 13.282; p < 0.001). The Y2 variable, which includes public satisfaction, perceived effectiveness, accessibility, and quality of solutions, has an R-square of 0.534, indicating that 53.4% of the variation in public service can be explained by the development of TRC reporting. Thus, this study concludes that the Development of Rapid Response Team (TRC) Reporting (X1) and Improvement of ASN Performance (X2) simultaneously have a positive and significant effect on Public Service/Public Satisfaction (Y1) in the Sumbawa Regency Civil Service Police Unit.
Copyright (c) 2026 Abdurrasyid Zam Zami, Suparman Suparman
Calculation of Production Cost in Determining the Selling Price in Bang Halim's Tofu Business
This study analyzes the calculation of the cost of goods manufactured (COGM) in determining the selling price of Bang Halim’s tofu business and identifies the supporting and inhibiting factors affecting this calculation. Data were collected through observation, interviews, and document analysis. One production run produces one talang containing 300 pieces (1 × 1.2 meters), using 5 kg of soybeans costing Rp50,000 and five workers paid Rp50,000 each per production run. Based on Bang Halim’s calculation, the COGM is Rp333.34 per piece, Rp100,002 per production run, and Rp45,000,900 per month. Using the full costing method, which includes raw material costs, direct labor costs, and factory overhead costs of Rp1,209,250, the calculated COGM is Rp4,030 per piece, Rp1,209,000 per production run, and Rp544,050,000 for November 2024. Bang Halim set the selling price at Rp500 per piece and Rp150,000 per talang, while the cost-plus pricing method with a 20% profit margin (Rp806) resulted in a selling price of Rp4,836 per piece, Rp1,450,800 per production run, and Rp652,860,000 per month with a profit margin of Rp108,810,000. The main supporting factor is the high quality of raw materials, while the inhibiting factor is limited knowledge of cost components, leading to inaccuracies in determining the cost of goods manufactured.
Copyright (c) 2026 Pipin Pipin, Muhammad Idrus, Harjah Hamzah
Utilization of Solid Fuel in Environmentally Friendly Alternative Energy Learning
The target for the development of New and Renewable Energy (NRE) in the National Energy General Plan continues to increase toward 2050. The limited availability of fossil energy resources and the growing environmental impacts of their use encourage the development of sustainable and environmentally friendly alternative energy sources that can also be integrated into learning activities. One potential renewable energy source that can be utilized in educational contexts is Solid Clumped Fuel (SCF). SCF is a solid fuel produced through the densification of biomass waste using a clumping method, resulting in a product with higher density, easier handling, and favorable combustion characteristics. This study aims to examine the potential of SCF as an environmentally friendly alternative energy source and as a learning medium for renewable energy education. The analysis focuses on the production process, physical characteristics, and energy properties of SCF. The raw materials used consist of biomass waste, namely rice husk and sawdust, which are processed through drying, grinding, mixing, compaction, and final drying stages. The parameters analyzed include moisture content, calorific value, and particle size analysis. The results indicate that SCF has a competitive calorific value compared to conventional solid fuels and produces relatively lower emissions. Therefore, SCF has strong potential as an environmentally friendly alternative energy source and as a contextual learning medium to enhance students’ understanding of renewable energy concepts and sustainable biomass waste utilization.
Copyright (c) 2026 Candra Arie Nugrahanto, Pipit Puspitasari, Rizqy Renafasih Alinra, Wahyu Hanaldi
The Effectiveness of Using Digital Marketing with the Intervening Variable of Human Resource Quality on Increasing the Number of Patients at the Permata Hati Bunda Clinic, Bekasi
This study aims to analyze the effectiveness of digital marketing in increasing the number of patients at Permata Hati Bunda Clinic, considering human resource (HR) quality as an intervening variable. A quantitative method with an explanatory research design was applied. The study involved 100 patients selected using consecutive sampling. Primary data were collected through a Likert-scale questionnaire, while secondary data were obtained from clinic patient records. Data analysis employed Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings indicate that digital marketing has a positive and significant effect on patient growth. Furthermore, HR quality significantly influences the effectiveness of digital marketing implementation. Another key finding reveals the mediating role of HR quality as a partial mediator that strengthens the impact of digital marketing on patient acquisition. Thus, the success of digital marketing strategies in clinics is not solely determined by content and digital platforms but also relies on staff competence, responsiveness, and professionalism in managing patient interactions. This research highlights that integrating digital marketing strategies with HR quality development is essential to enhance patient acquisition and build long-term loyalty.
Copyright (c) 2026 Nabila Mazaya Putri, Bayu Wahyudi, Wiseto P. Agung
Evaluation of Waiting Time for BPJS Patient Prescription Services from the Perspective of Human Resource Management and Operational Processes: Study at the Outpatient Pharmacy Depot of RSUD X, Sorong Regency
Prescription waiting time is a key indicator of pharmacy service quality that directly affects patient satisfaction and overall perceptions of hospital performance. In public hospitals, particularly among BPJS patients who dominate outpatient visits, achieving efficient waiting times remains a challenge due to workforce limitations and operational constraints. This study aims to evaluate prescription waiting time for BPJS patients and analyze the influence of human resource management (HRM) and operational processes on service efficiency at the Outpatient Pharmacy of RSUD X, Sorong Regency. This research employed a mixed-method approach with a sequential explanatory design. The study population included all pharmacy personnel and BPJS outpatient prescriptions. The quantitative phase involved five pharmacy staff selected through total sampling and 336 BPJS prescriptions obtained from a population of 2,100 prescriptions using the Slovin formula (5% margin of error) and simple random sampling. The qualitative phase included six key informants purposively selected based on their strategic roles in drug logistics, prescription services, and pharmacy operations. The results showed that prescription waiting time exceeded the minimum service standards. HRM factors including workload-based staffing, performance evaluation, and compensation systems significantly influenced service speed. Operational factors such as drug availability, use of e-prescriptions, adherence to SOPs, and compliance with the hospital formulary also demonstrated significant effects. Simultaneously, both HRM and operational processes significantly affected waiting time, with HRM identified as the dominant factor. The study concludes that prescription waiting time for BPJS patients at the Outpatient Pharmacy of RSUD X Sorong Regency has not met the minimum service standards due to HRM and operational constraints.
Exploring the Impact of Global Economic Factors on Corporate Income Tax: Evidence from OECD Countries
Corporate income tax is a cornerstone of fiscal policy, with far-reaching implications for economic development and business operations. As governments seek to fund public expenditures and achieve socio-economic goals, the design and implementation of corporate tax regimes are at the center of government policy agendas. On the other hand, companies navigate tax considerations when making decisions in terms of investing, managing operations, and optimizing financial performance. This study aims to examine the factors that affect corporate tax revenue in OECD countries from 2006-2021 using a quantitative approach and the Generalized Method of Moments (GMM) method. As for the findings in this study, foreign direct investment has no effect on corporate tax revenue. Manufacturing value added and trade openness have a positive influence on corporate tax revenue.
Copyright (c) 2026 Muhammad Budi Utama, Panji Rizki Kurniawan
Transforming Tourism MSMEs Based on a Green Economy Towards a Sustainable Economy
This study aims to analyze the transformation of tourism MSMEs based on green economy towards sustainable economic development in Indonesia. Using a literature review method, this research examines various scientific sources published in the last ten years regarding green economy practices in tourism MSMEs. The results show that the transformation of tourism MSMEs towards a green economy can be achieved through four main pillars: adoption of environmentally friendly technology, development of green products and services, capacity building of human resources, and support from government policies. The main challenges faced include limited capital, lack of knowledge about green practices, and weak market access. However, the implementation of green economy principles provides significant benefits including operational cost efficiency, increased competitiveness, and positive contributions to environmental preservation. This study concludes that successful transformation requires synergy between MSMEs, government, academia, and society to create a sustainable tourism ecosystem.
Copyright (c) 2026 Panji Rizki Kurniawan
The Effect of Profitability and Leverage on Firm Value in Food & Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the Period 2020–2024
This study aims to examine the effect of Return on Equity (ROE) and Debt to Asset Ratio (DAR) on Firm Value. The population used in this study consists of all food & beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. This research employs a quantitative method. The sampling technique used is purposive sampling based on predetermined criteria. The total population of food and beverage companies is 102, and after applying the sampling criteria, 29 companies were selected over a 5-year period, resulting in 145 research samples. The data used are secondary data in the form of financial statements obtained from www.idx.co.id and the respective company websites. The analytical technique applied is multiple linear regression using IBM SPSS 25 software. The results show that Return on Equity (ROE) has no significant effect on Firm Value. Meanwhile, Debt to Asset Ratio (DAR) has a significant effect on Firm Value. Simultaneously, the results indicate that Return on Equity (ROE) and Debt to Asset Ratio (DAR) have a positive effect on Firm Value.
Copyright (c) 2026 Sri Mulyani, Emy Setiawati Melati Putri, Dewi Nur Anisah
The Effect of Drug Availability and Drug Prices on Patient Satisfaction at the K-24 Geliting Maumere Pharmacy Mediated by Waiting Time
Patient satisfaction is an important indicator in evaluating the quality of pharmacy services, as it reflects the effectiveness of services in meeting patient drug needs and expectations. However, this satisfaction is not only determined by drug availability and price, but also influenced by aspects of the service process, such as waiting time. This study aims to analyze the effect of drug availability and drug price on patient satisfaction, and to assess the role of waiting time as a mediating variable at Apotek K-24 Geliting Maumere. The research method used was a quantitative approach with multiple regression analysis and a mediation test. Data were obtained through distributing questionnaires to patients using pharmacy services. The results showed that drug availability significantly influenced patient satisfaction at Apotek K-24 Geliting Maumere. Adequate drug availability—in terms of quantity, completeness, and ease of obtaining drugs—makes patients feel helped, receive fast service, and perceive the pharmacy as more professional. In addition, drug price has also been shown to significantly influence patient satisfaction. When prices are considered reasonable, affordable, and in accordance with service quality, patients' positive perceptions of the pharmacy increase. Furthermore, the mediation test showed that waiting time strengthens the influence of drug availability and drug price on patient satisfaction. Medication availability and pricing are more optimal when supported by fast and efficient waiting times. Therefore, the combination of good medication availability, affordable prices, and optimal waiting times significantly contributes to improving overall patient satisfaction at Apotek K-24 Geliting Maumere.
Copyright (c) 2026 Eldwin Laurenso Lomisri, H. Purwandhi H. Purwandhi, Kahar Mulyani
The Influence of Operational Management and Marketing Strategy on the Profitability of K-24 Geliting Pharmacy in Maumere
Profitability is an important indicator of the success and sustainability of businesses in the pharmaceutical sector, including Apotek K-24 Geliting Maumere, which operates in a competitive and dynamic business environment. Efforts to increase profitability are inseparable from the role of effective operational management and targeted marketing strategies. However, the extent to which these two factors influence profitability still requires empirical evidence. Given this background, this study uses a quantitative, survey-based approach. The sampling technique used is saturated sampling, so that all 30 employees are used as research samples. Data were obtained through questionnaires and analyzed using multiple linear regression with the help of statistical software. Hypothesis testing was carried out using a t-test to see the partial effect and an F-test to see the simultaneous effect. The results of the study indicate that operational management has a significant influence on profitability, with a calculated t-value of 1.932 and a significance value of 0.004 (p < 0.05). Marketing strategy was also proven to have a significant influence on profitability, with a calculated t-value of 2.868 and a significance value of 0.008 (p < 0.05). Furthermore, the results of the F test show a calculated F value of 9.038 with a significance of 0.001, so it can be concluded that operational management and marketing strategy simultaneously have a significant effect on the profitability of Apotek K-24 Geliting Maumere.
Copyright (c) 2026 Firandicha Prawira Sukma, Dasrun Hidayat, Mira Veranita
Determination of Patient Satisfaction Through Marketing Strategy and Quality Doctor Services (Study at K-24 Geliting Pharmacy, Maumere)
Patient satisfaction is a key indicator in assessing the quality of healthcare services, including in pharmaceutical service facilities such as Apotek K-24 Geliting Maumere. In the context of increasing competition in healthcare services, marketing strategies and the quality of doctor services are two crucial aspects that can influence patient satisfaction levels. This study aims to analyze the influence of marketing strategies and doctor service quality on patient satisfaction, both partially and simultaneously. The research method used is a quantitative approach with multiple linear regression analysis. Data were collected through distributing questionnaires to patients using services at Apotek K-24 Geliting Maumere, then processed to test the hypothesis through t-tests and F-tests. The results of the study found that marketing strategies have a significant influence on patient satisfaction at Apotek K-24 Geliting Maumere. The more effective the promotion, information delivery, and approach to patients, the higher the level of satisfaction with pharmacy services. In addition, the quality of doctor services also proved to have a significant influence. Communication skills, examination accuracy, friendliness, and professionalism of doctors directly contribute to increased patient satisfaction. Further findings indicate that marketing strategies and doctor service quality simultaneously have a strong influence on patient satisfaction. A pharmacy's success in building satisfaction is determined not only by marketing efforts, but also by the quality of doctor services that create a positive patient experience. The synergy between the two increases trust, strengthens loyalty, and emphasizes that patient satisfaction requires an integrated approach that encompasses promotion, information, and quality direct interaction
Copyright (c) 2026 Findwicha Kharisma Sukma, H. Purwadhi H. Purwadhi, Arif Rachman
The Influence of Motivation and Herd Mentality on Employee Performance at PT. Safa Mitra Mandiri
The world is developing rapidly, including changes that bring both positive and negative impacts to Indonesia. Individual performance within an organization is a crucial element that determines the overall success and achievement of organizational goals. In the context of human resource management, performance is not solely influenced by technical competence and ability, but also by various psychological and social factors that affect individual behavior in the workplace, including Herd Mentality and work motivation.This study aims to determine the extent of the influence of motivation and Herd Mentality on employee performance at PT Safa Mitra Mandiri. This research employs a descriptive quantitative method, utilizing questionnaires to process data through validity and reliability tests. The sampling technique used is non-probability sampling (saturated sampling). The sample consists of 50 employees of PT Safa Mitra Mandiri. The study is intended to provide an overview of how motivation and Herd Mentality influence employee productivity at the company. Quantitative data analysis was conducted using SPSS version 21 to examine the specific population or sample.The results indicate that work motivation has a significant effect on employee performance at PT Safa Mitra Mandiri. Specifically, work motivation has a positive and significant impact on employee performance, with t-count = 4.436 > t-table = 4.346 (Sig = 0.000 < 0.05). This demonstrates that motivation can significantly improve performance and the achievement of company targets. Based on the data analysis, the Herd Mentality variable also significantly affects employee performance at PT Safa Mitra Mandiri. Herd Mentality is an influential factor, and employee performance at the company is categorized as good, meaning Herd Mentality has a positive and significant effect on employee performance with beta = 0.423 and Sig = 0.021 < 0.05. Based on the statistical tests performed, there is a positive and significant influence of both Work Motivation and Herd Mentality on employee performance.
Copyright (c) 2026 Beli Yansah, Mutdi Ismuni, Widya Lelisa Army
Effectiveness of Implementing Standard Operating Procedures and Job Safety Analysis in Risk Management for Pier Pile Driving Activities (Case Study on Pier Development Pile Driving at KSP BMN Tanjung Wangi Banyuwangi)
Occupational safety and health (OSH) is a fundamental right of workers that must be guaranteed by every employer by ensuring effective and professional risk management. In the context of the BMN Tanjung Wangi pier pile driving project in Banyuwangi, the implementation of Standard Operating Procedures (SOP) and Job Safety Analysis (JSA) plays a crucial role in controlling potential occupational hazards. This study aims to evaluate the effectiveness of SOP and JSA implementation in risk management during the project. A qualitative approach was used in this study, with data collection through in-depth interviews and field observations of parties directly involved in the project, such as planners, supervisors, technicians, and workers. The results of the study show that PT Lombok Karya Perkasa (LKP) has successfully developed and implemented SOPs and JSAs as effective work guidelines for identifying, assessing, and controlling risks. The use of SOPs and JSAs significantly helps in managing hazards, such as the risk of falling, being hit by materials, and equipment damage, which have the potential to cause work accidents. With consistent implementation, it is hoped that the pile driving project can run more safely and efficiently.
Copyright (c) 2026 sudarta sudarta, candra candra, Lalu Hendra Maniza
The Influence of Emotional Intelligence and Competence on Employee Performance at PT. XYZ
This study aims to determine and analyze the influence of emotional intelligence and competence on employee performance. Employee performance is crucial to achieving company goals, so it is important to manage human resources well, especially individuals' ability to manage their feelings and work capabilities. This study uses a quantitative method with a descriptive and verificative approach. Data was obtained from questionnaires distributed to 50 employees as research samples. Data analysis techniques included validity and reliability tests, multiple linear regression, t-tests, F-tests, and determination coefficients using SPSS software. The results showed that emotional intelligence had a positive and significant effect on employee performance. Competence also has a positive and significant effect on employee performance. When viewed together, emotional intelligence and competence have a significant effect on employee performance. These results indicate that the better the emotional intelligence and competence of employees, the higher their performance. Therefore, companies are encouraged to improve training and development of emotional intelligence and competence to support optimal improvement in employee performance.
Copyright (c) 2026 Cepi Hidayat, Sri Mulyani, Widya Lilisa Army
The Effect of Training and Motivational Sessions on Sales Performance of Multi-Level Marketing Distributors
This study aims to analyze the effect of training and motivational sessions on the sales performance of Fohoway distributors. Distributor performance is a key factor in the success of network-based marketing systems (MLM), which rely heavily on individual capabilities in selling products, building relationships, and maintaining performance consistency. This research employed a quantitative approach with an associative research design. Data were collected through questionnaires distributed to Fohoway distributors who had participated in the Core Training Camp program and motivational sessions. Data analysis techniques included validity and reliability tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination using statistical software. The results indicate that both training and motivational sessions have a positive and significant effect on the sales performance of Fohoway distributors, both partially and simultaneously. These findings provide practical implications for Fohoway management in designing more targeted training and motivational programs to improve distributor performance.
Copyright (c) 2026 Erwin S.A. Yunandar, Sri Mulyani, Fa’uzobihi Fa’uzobihi
The Influence of QRIS Use and Utilization on Public Shopping Interest at Rambang Port, Pahandut District
This study aims to analyze the influence of QRIS usage on public shopping interest in the culinary area of Rambang Port, Pahandut District, and to understand the dynamics of consumer behavior through the Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB) approaches. The research method used is a quantitative approach by distributing questionnaires to consumers who transact in the area and data analysis using simple linear regression. The results show that the variables of ease of use, perceived security, and benefits of QRIS have a significant influence on increasing public shopping interest. Through the TAM perspective, it was found that perceived usefulness and perceived ease of use are the dominant factors that shape the acceptance of digital payment technology. Meanwhile, through TPB, positive attitudes, subjective norms, and perceived behavioral control were proven to strengthen behavioral intentions to use QRIS consistently. This study also revealed that QRIS adoption has a positive impact on culinary MSMEs through operational efficiency, increased transaction speed, reduced risk of errors, and expansion of the digital consumer market. Overall, QRIS has proven to be a strategic instrument in driving local economic transformation and strengthening an inclusive digital ecosystem in Rambang Port. This research provides theoretical and practical contributions to the development of payment digitalization policies at the regional level.
Copyright (c) 2026 First Sucy, Griselda Okta Viani, Intan Kumalasari
The Role of Workload and Work Motivation in Shaping Employee Performance in Public Infrastructure Organizations in the Electricity Transmission Sector
Employee performance is a key factor in the success of public infrastructure organizations, particularly in the electricity transmission sector, which operates in a high-risk and highly regulated environment. This study aims to analyze the role of workload and work motivation in shaping employee performance in public infrastructure organizations in the electricity transmission sector. The study uses a quantitative approach with a causality design and was conducted at PT PLN's Makassar Transmission Implementation Unit. Data were collected through questionnaires administered to 60 permanent employees selected using purposive sampling. Data analysis was performed using multiple linear regression preceded by validity, reliability, and classical assumption tests. The results show that workload and work motivation each have a positive and significant effect on employee performance. In addition, these two variables simultaneously have a significant influence, explaining 57.4% of the variation in employee performance. These findings indicate that in the context of an electricity transmission organization as a high-reliability public organization, a proportionally managed workload supported by adequate work motivation can encourage improved employee performance. This study provides empirical contributions in clarifying the mechanism of employee performance formation in the electricity sector and serves as a basis for more effective human resource management in public infrastructure organizations.
Copyright (c) 2026 Zulfa Fahmi, Aryan Agus Pratama, Andhi Febisatria, Eureka Try Zarazwanty R. Laega, Leonardo Davidsi Sipayung
Influence Of Financial Literacy And Lifestyle On Students Financial Management In the Faculty of Economics Department of Accounting Of The Universidade da Paz (UNPAZ)
The Purpose of this research to test and analyze the influence of financial literacy on the financial management of students in the Faculty of Economics, Department of Accounting at the University of Peace (UNPAZ). Research Methods. This research uses a quantitative research type. The population of this study consists of 646 students from the Faculty of Economics, Department of Accounting, at the University of Peace (UNPAZ). The sample used in this research consists of 87 individuals in total. The sampling technique is Slovin sampling. Data technique using a questionnaire and statistical analysis test using multiple linear regression analysis (multiple) and hypothesis testing using _T test. Search Results. The first hypothesis shows that the Financial Literacy variable has a positive and significant influence on Financial Management in the Faculty of Economics, Department of Accounting at the University of Da Paz (UNPAZ). Da Paz (UNPAZ) Results from another research correlation (R) with a value of 0.323 or 32.3%.
Copyright (c) 2026 Herminio da Cruz de J esus, Romeu Marques Daci, Recardina d a Silva
Economic Empowerment of Female-Headed Households Through Baznas Productive Zakat Program In North Lombok Regency
This study explores the implementation of productive zakat programs by the National Amil Zakat Agency (BAZNAS) in empowering the economy of female-headed households in North Lombok Regency. Female-headed households face significant economic challenges due to limited access to capital, markets, and technology. The BAZNAS productive zakat program aims to provide sustainable economic empowerment through the distribution of MSME carts to 261 beneficiaries. This qualitative research employs a case study approach with data collection techniques including in-depth interviews and participatory observation. Research informants include female-headed household beneficiaries, BAZNAS program managers, facilitators, community leaders, as well as family members and neighbors. Data analysis was conducted using a thematic approach. Research findings indicate that the productive zakat program makes a positive contribution to increasing income and economic independence of female-headed households. However, several constraints were identified in program implementation, including limited continuous mentoring and restricted market access. BPS 2024 data shows that 10.75% of households in North Lombok are headed by women, with a female labor force participation rate of 69.91%. This study recommends program optimization through strengthening mentoring, expanding marketing networks, and developing specific programs responsive to the needs of female-headed households.
Patient Perceptions of Service Quality at dr. Charles P.J. Suoth Lanud Sam Ratulangi Hospital Using the Importance Performance Analysis (IPA) Method
This study examined patient perceptions of service quality at dr. Charles P.J. Suoth Lanud Sam Ratulangi Hospital using the Importance Performance Analysis (IPA) method integrated with Servqual. A qualitative descriptive research design was employed, involving 38 inpatients selected through double sampling. Five service quality dimensions were evaluated: Tangibles, Reliability, Responsiveness, Safety, and Empathy. Servqual analysis revealed that negative gap values predominated across 19 of 27 attributes, with the Empathy dimension recording the largest mean gap (−0.25). IPA quadrant mapping identified six attributes requiring immediate improvement, four to be maintained, five of low priority, and twelve exceeding patient expectations. Improvement strategies are recommended in three domains: physical facility expansion, staff communication training, and service timeliness enforcement. The findings underscore the centrality of interpersonal dimensions—particularly Empathy and Responsiveness—in shaping overall patient satisfaction in military hospital settings.
Copyright (c) 2026 Mhd. Syahwildan, A Rohendi, Agus Hadian Rahim
The Influence of Financial Management on Financial Literacy of MSMEs
This study examines the effect of financial management on the financial literacy of Micro, Small, and Medium Enterprise (MSME) actors in Timor Leste. MSMEs play a vital role in economic development; however, limited financial literacy and weak financial management practices continue to hinder business sustainability. This research employed a quantitative approach using a survey method, with data collected through structured questionnaires distributed to MSME actors selected through purposive sampling. Financial management was measured using indicators of financial planning, transaction recording, budgeting, cash flow management, and financial evaluation, while financial literacy was assessed based on financial knowledge, attitudes, and financial behavior. The collected data were analyzed using descriptive statistics and simple linear regression techniques. The results indicate that the level of financial management among MSME actors is moderate, with stronger performance in basic recording and cash flow management than in long-term financial planning and evaluation. Financial literacy was also found to be at a moderate level, particularly in terms of basic financial knowledge. Furthermore, regression analysis reveals that financial management has a positive and significant effect on financial literacy, suggesting that better financial management practices contribute to improved financial understanding and behavior. These findings highlight the importance of integrating financial management training with financial literacy programs to enhance MSME competitiveness and sustainability. The study contributes theoretically to the literature by emphasizing experiential learning in financial management and provides practical implications for policymakers and development institutions in designing effective MSME empowerment strategies in Timor Leste
Copyright (c) 2026 Herminio da Cruz Jesus
The Influence of Digital Literacy, Innovation, and Creativity on the Performance of Digital Entrepreneurs in the Creative Economy Sector
This study aims to analyze the influence of digital literacy, innovation, and creativity on the performance of digital entrepreneurs in the creative economy sector. The approach used was quantitative with a survey method of digital-based creative economy business actors. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression. The results of the study indicate that digital literacy, innovation, and creativity have a positive and significant effect, both partially and simultaneously, on the performance of digital entrepreneurs. Digital literacy plays a role in improving the ability of business actors to utilize technology to expand markets and improve operational efficiency. Innovation drives the creation of added value through product and service development, while creativity strengthens competitiveness through differentiation and attractive promotional strategies. These findings confirm that strengthening the capacity of digital literacy, innovation, and creativity is a strategic factor in improving the performance and sustainability of businesses in the creative economy sector, especially in facing the increasingly competitive dynamics of the digital economy.
The Influence of Green Entrepreneurship and Digital Entrepreneurship on Environmentally Based Entrepreneurial Performance through Locus of Control
The Influence of Online Advertising on Sales in the Marketplace
This study aims to analyze the influence of online advertising on marketplace sales. The approach used in this study is a quantitative approach with an explanatory research type. The population in this study was business actors who actively use advertising features on marketplace platforms, with a purposive sampling technique. Data were collected through questionnaires and sales report documentation, then analyzed using simple linear regression, t-test, and coefficient of determination. The results show that online advertising has a positive and significant effect on marketplace sales. This is evidenced by a significance value smaller than 0.05 and a positive regression coefficient value. In addition, the effectiveness of online advertising is also reflected in increased impressions, click-through rates (CTR), and sales conversion rates. This study concludes that optimizing digital advertising strategies can improve sales performance sustainably if supported by product quality, competitive prices, and good service.
Economic Management of Cooperative-Based Islamic Boarding School in North Lombok Regency
This study examines the management of Islamic boarding school economics based on cooperatives in North Lombok Regency as an effort to realize economic independence of Islamic boarding schools. The research objectives are to analyze the cooperative-based pesantren economic management model, identify the role of cooperatives in supporting pesantren economic independence, determine supporting and inhibiting factors, and assess the impact of cooperative management on students and surrounding communities. The research uses a descriptive qualitative approach with data collection techniques through in-depth interviews, field observations, and documentation. Research subjects include pesantren administrators, cooperative managers, students, and surrounding communities. The results show that the management of pesantren economy through cooperatives is carried out by implementing management functions including planning, organizing, implementing, and controlling. Pesantren cooperatives play a strategic role in providing business capital, developing productive business units, and empowering the economy of students and communities. Supporting factors include the commitment of pesantren leaders, active participation of students, and community support. While inhibiting factors include limited human resources, lack of capital, and modern management challenges. Positive impacts include improved student welfare, job creation, and strengthened economy of communities around the pesantren.
Overconfidence and Trading Decisions of Novice Investors: A Mediation Analysis of Risk Propensity and the Moderating Role of Financial Literacy
This study investigates the psychological mechanisms underlying trading decisions among novice investors in Indonesia. Drawing upon behavioral finance and Prospect Theory, the research examines the effect of overconfidence on trading decisions, incorporating risk propensity as a mediating variable and financial literacy as a moderating variable. A quantitative explanatory approach was employed using primary data collected through an online survey of 220 novice investors with less than two years of investment experience. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test both direct and indirect relationships. The findings reveal that overconfidence has a positive and significant effect on trading decisions. Overconfidence also significantly increases risk propensity, which in turn positively influences trading decisions, indicating partial mediation. Furthermore, financial literacy weakens the positive relationship between overconfidence and trading decisions, suggesting that higher financial knowledge functions as a partial buffer against cognitive bias. This study contributes to the behavioral finance literature by clarifying how cognitive bias translates into actual trading behavior within an emerging market context. The results highlight the importance of strengthening financial literacy and behavioral awareness to improve the quality of investment decision-making among retail investors.
Copyright (c) 2026 Eureka Try Zarazwanty R. Laega, Alifia Ainun Rizky, Alifia Ainun Rizky, Arsianita Nur Fattah, Arsianita Nur Fattah, Zulfahmi -, Zulfahmi -, Andhi Febisatria, Andhi Febisatria
Financial Performance Analysis of Universitas Siliwangi Using Ratio and Trend Evaluation for Fiscal Years 2023–2024
This study aims to analyze the financial performance of Universitas Siliwangi, a public university operating under the Public Service Agency (BLU) framework, by employing financial ratio analysis and trend evaluation for the fiscal years 2023–2024. The analysis is based on the university’s statement of financial position, statement of activities, and cash flow statement to assess liquidity, operational efficiency, funding structure, and overall financial sustainability. The findings indicate that Universitas Siliwangi demonstrates a strong liquidity position, reflected in a substantial increase in current assets and liquidity ratios throughout 2024. Operational efficiency also improved as evidenced by reduced total expenses and a higher allocation of funds toward core educational service programs. Despite decreases in revenue and operational surplus due to shifts in funding dynamics, the university remains in a financially healthy condition. These results suggest that the financial management of Universitas Siliwangi has been effective; however, further optimization through diversified revenue streams and strategic long-term investment is essential to strengthen future financial sustainability.
Copyright (c) 2026 Yanuard Putro Dwikristanto