Jurnal Riset Manajemen Akuntansi Indonesia
eISSN 2986-4674
Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha
ANALISIS PENINGKATAN KINERJA GURU PENDIDIKAN ISLAM DI PONDOK PESANTREN AL FATAH PARAKANCANGGAH KABUPATEN BANJARNEGARA
Penelitian ini bertujuan untuk menganalisis faktor-faktor penyebab belum optimalnya kinerja guru serta merumuskan upaya peningkatan kinerja guru di Pondok Pesantren Al Fatah Parakancanggah Banjarnegara. Penelitian menggunakan pendekatan kualitatif deskriptif-analitis dengan teknik pengumpulan data melalui wawancara mendalam, observasi, dan dokumentasi. Informan penelitian terdiri dari unsur pimpinan pesantren, kepala madrasah, bagian pendidikan, serta guru. Hasil penelitian menunjukkan bahwa kinerja guru di Pondok Pesantren Al Fatah masih menghadapi berbagai kendala yang bersumber dari tiga aspek utama, yaitu (1) faktor internal, meliputi variasi kompetensi pedagogik dan profesional, motivasi, kedisiplinan, serta kepribadian; (2) faktor organisasional, mencakup lemahnya manajemen SDM, tidak berjalannya sistem reward–punishment, dan budaya kerja yang cenderung individual; serta (3) faktor lingkungan, seperti keterbatasan fasilitas pembelajaran, minimnya dukungan teknologi, beban kerja yang tinggi, dan kurangnya supervisi teknis dari pimpinan. Upaya peningkatan kinerja guru yang telah dilakukan pesantren antara lain berupa rapat evaluasi rutin, pelatihan keagamaan, workshop sederhana, serta dukungan studi lanjut. Namun, kegiatan tersebut masih bersifat insidental dan belum terstruktur secara berkelanjutan. Oleh karena itu, strategi peningkatan kinerja guru yang direkomendasikan meliputi: (1) pelatihan pedagogik dan profesional berkelanjutan, (2) penyusunan sistem evaluasi kinerja terstandar, (3) penguatan manajemen SDM berbasis kompetensi, serta (4) penyediaan fasilitas dan dukungan teknologi pembelajaran yang memadai. Penerapan strategi tersebut diharapkan mampu meningkatkan profesionalisme guru, efektivitas pembelajaran, dan mutu pendidikan di lingkungan Pondok Pesantren Al Fatah Parakancanggah Banjarnegara.
Copyright (c) 2026 Mutohar mutohar, Mudasetia Hamid https://creativecommons.org/licenses/by-sa/4.0
PENERAPAN STRATEGI PEMASARAN BIBIT BEBEK DI DESA PLURUGAN KASIHAN BANTUL
Strategi pemasaran adalah salah satu cara memenangkan keunggulan bersaing yang berkesinambungan baik itu perusahaan yang memproduksi barang dan jasa. Pemasaran secara online terutama di marketplace untuk pemenuhan kebutuhan ritel konsumen menjadi sebuah tantangan yang harus dipertimbangkan oleh para pemasar. Oleh karena itu karena suatu strategi pemasaran dalam suatu usaha harus dilakukan dengan tepat. Dengan mengembangkan keunggulan bersaing yang dgunakan untuk melayani pasar sasaran. Salah satu alat untuk menyusun strategi pemasaran agar berhasilnya suatu usaha yaitu dengan mengunakan bauran pemasaran (marketing mix). Dalam penelitian ini, peneliti mengumpulkan data dengan menggunakan metode wawancara dan dokumentasi. Sesuai dengan penelitian yang bersifat deskriptif kualitatif yakni suatu penelitian yang memfokuskan pada penelitan lapangan (Field Research). Dalam pengambilan sampel wawancara menggunakan teknik sampling yaitu Purposive Sampling. Berdasarkan hasil penelitian, yang dilakukan di tiga toko bibit bebek di marketplace, peneliti menemukan hasil strategi pemasaran yang digunakan oleh kelima toko tersebut yaitu menggunakan strategi pemasaran bauran pemasaran 4P, product, price, promotion dan place (distribution), dan strategi pemasaran segmentation, targeting, positioning. Pedagang bibit bebek di marketplace facebook menggunakan bisnis B2C (Business to Consumer) yang mana konsumen dapat berjualan dagangannya kepada konsumen lain dimana marketplace, facebook berperan sebagai pihak ketiga.
Copyright (c) 2026 Aris Susanto, Uswatun Chasanah https://creativecommons.org/licenses/by-sa/4.0
ANALISIS STRATEGI KOPERASI SIMPAN PINJAM DAN PEMBIAYAAN SYARIAH AL HUDA CABANG KALIWIRO DALAM MENEKAN NON PERFORMING FINANCING
This study aims to analyze the factors contributing to the high level of Non-Performing Financing (NPF) at KSPPS Al Huda Kaliwiro Branch, determine the institution's strategic position through SWOT analysis, and formulate strategies to maintain the NPF level below the healthy threshold (<5%). This research employed a descriptive qualitative method with a case study approach. Data were collected through interviews, observations, and documentation involving managers, financing staff, and the institution's financial records. The findings indicate that the main causes of NPF can be categorized into two aspects: internal and external factors. Internal factors include weaknesses in financing feasibility analysis and inadequate post-disbursement monitoring. External factors consist of member dishonesty, poor business management, and the impact of local economic conditions. Based on the SWOT analysis, KSPPS Al Huda is positioned in Quadrant I (aggressive strategy), indicating that the institution possesses strong internal strengths and significant external opportunities. The recommended strategies include improving the quality of financing analysis based on the 5C+1S principle, strengthening the monitoring system, optimizing the restructuring of problematic financing, and implementing financial literacy programs for members.
Copyright (c) 2026 Rizqa Wahyu adiba, Muhammad Mathori, Selamat Riauwanto https://creativecommons.org/licenses/by-sa/4.0
ANALISIS KUALITAS LAYANAN PUBLIK di DESA SIDOMULYO KECAMATAN KEBONAGUNG KABUPATEN PACITAN 2025
This study aims to analyze the quality of public services in Sidomulyo Village, Pacitan Regency, using the SERVQUAL approach which includes five key dimensions: tangibles, reliability, responsiveness, assurance, and empathy. The research employs a qualitative descriptive method with data collected through interviews, observation, and documentation. The results show that public service quality in Sidomulyo Village is relatively good in terms of tangibles and assurance, yet still needs improvement in reliability, responsiveness, and empathy. The local government has taken several initiatives, such as digitalizing services through the SISAPI application, enhancing cross-sector coordination, and strengthening communication with citizens. These findings suggest that continuous capacity building for village officials and optimizing digital-based public services are crucial to achieve effective and responsive service delivery at the village level.
Copyright (c) 2026 Gusval Wibowo gusval, Muhammad Awal Satrio Nugroho https://creativecommons.org/licenses/by-sa/4.0
ANALISIS KEBIJAKAN WORK FROM HOME TERHADAP EFEKTIVITAS KINERJA PEGAWAI: STUDI KASUS PADA PERUSAHAAN BERBASIS TEKNOLOGI DI YOGYAKARTA
This study aims to analyze the impact of the work from home (WFH) policy on employee performance effectiveness in a technology-based company. The background of this research lies in the significant shift in work patterns since the pandemic, which has forced companies to adapt their work systems to remain both productive and flexible. A qualitative case study approach was applied, involving in-depth interviews, observations, and document analysis. The data were processed using data reduction, data display, and conclusion drawing techniques. The findings indicate that the WFH policy positively influences working time flexibility, work-life balance, and employee motivation. Nevertheless, several challenges emerged, particularly in terms of communication, team coordination, and limited direct supervision by managers. Supporting factors of effective performance under WFH include the utilization of communication technology, adaptive organizational culture, and managerial support. Conversely, obstacles consist of technical difficulties, unequal workload distribution, and the potential decline in employee discipline. This research concludes that WFH policies can enhance employee performance effectiveness when supported by adequate technological infrastructure, clear managerial policies, and a trust-based work culture. The practical implication of this study is that companies should design a balanced hybrid working model that combines WFH and work from office (WFO) to maintain both productivity and employee satisfaction.
Copyright (c) 2026 Edison Jaya Kusuma edison, Priyastiwi Priyastiwi https://creativecommons.org/licenses/by-sa/4.0
IMPLEMENTASI PEMASARAN EXPERIENTIAL DALAM MEMBANGUN LOYALITAS PELANGGAN SAMARASA COFFEE AND RESTO WONOSOBO
This study aims to analyze the implementation of experiential marketing in building customer loyalty at Samarasa Coffee and Resto Wonosobo and to identify its supporting and inhibiting factors. This research employs a qualitative descriptive approach with data collection techniques including observation, in-depth interviews, and documentation. The informants consist of the owner, operational manager, barista, loyal customers, and new customers. Data analysis is conducted using the Miles and Huberman interactive model, which includes data reduction, data display, and conclusion drawing. The results show that experiential marketing has been implemented through five main dimensions: sense, feel, think, act, and relate. The sense dimension is reflected in interior design, coffee aroma, and a comfortable atmosphere. The feel dimension is demonstrated through friendly service and positive emotional experiences. The think dimension is realized through café concepts and coffee education. The act dimension is implemented through interactive activities and customer programs. Meanwhile, the relate dimension is reflected in social interaction and customer community engagement. However, the implementation has not been fully optimal and consistent, as indicated by fluctuating customer visits. Supporting factors include human resource quality, ambiance, and business concept, while inhibiting factors include business competition, limited resources, and changing customer preferences. This study concludes that experiential marketing plays an important role in building customer loyalty but requires consistency and better management.
Copyright (c) 2026 Agus Riyadi agus, Evi Rosalina Widyayanti https://creativecommons.org/licenses/by-sa/4.0
DETERMINANSI HARGA EMAS DI INDONESIA : ANALISIS PENGARUH INDIKATOR MONETER, RISIKO GEOPOLITIK, DAN DINAMIKA PENAWARAN-PERMINTAAN GLOBAL PERIODE 2020-2025
Penelitian ini mengkaji faktor-faktor penentu harga emas di Indonesia selama periode Januari 2020 hingga Desember 2025, dengan fokus pada indikator moneter domestik (inflasi, suku bunga, dan nilai tukar), risiko geopolitik global, serta dinamika penawaran dan permintaan emas global. Masalah penelitian yang dibahas adalah bagaimana faktor-faktor tersebut secara bersama-sama membentuk harga emas di Indonesia, mengingat terbatasnya jumlah penelitian yang mengintegrasikan faktor-faktor moneter, geopolitik, serta penawaran dan permintaan dalam satu kerangka empiris. Dengan menggunakan data deret waktu bulanan dan pendekatan uji batas Autoregressive Distributed Lag (ARDL), model ARDL(1,0,1,0,0,4) yang dipilih menunjukkan adanya hubungan kointegrasi jangka panjang yang signifikan di antara variabel-variabel tersebut, dengan statistik F sebesar 9,057 yang melebihi batas atas I(1) pada tingkat signifikansi 1%. Dalam jangka panjang, nilai tukar, suku bunga, dan dinamika penawaran-permintaan secara positif dan signifikan memengaruhi harga emas, sementara inflasi memberikan pengaruh negatif yang signifikan; risiko geopolitik secara statistik tidak signifikan. Suku koreksi kesalahan bersifat negatif dan signifikan (-0,082), yang menunjukkan bahwa sekitar 8,2% penyimpangan jangka pendek dikoreksi setiap bulan. Model ini memenuhi semua asumsi diagnostik klasik dan tetap stabil secara struktural, yang menyiratkan bahwa pergerakan nilai tukar merupakan faktor paling kritis bagi investor dan pembuat kebijakan yang memantau pasar emas domestik.
Harga Emas; ARDL; Kointegrasi; Indikator Moneter; Risiko Geopolitik
Copyright (c) 2026 Irkhas Waslu Diva Diva, Mariana Mariana https://creativecommons.org/licenses/by-sa/4.0
EVALUASI METODE PEMBAYARAN CASH ON DELIVERY (COD) di PLATFORM SHOPEE PADA PRODUK KOSMETIK
This study employs a qualitative method to analyze the implementation of the cash on delivery payment method for cosmetic product transactions on the shopee platform. Data collection was carried out using in depth interviews with three informants consisting of a consumer, a seller, and expedition courier. This research aims to analyze the implementation of the cash on delivery payment method in cosmetic product transactions on the shopee platform and to identify the perceptions of consumers, seller, and couriers toward this payment method. The data were analyzed using the Miles, Huberman, and Saldana (2014) interactive analysis model which includes the stages of data reduction, data display, and conclusion drawing. The findingindicate that the cash on delivery payment method provides convenience and a sense of security for consumers, as it allows them to inspect the product before making a payment. For sallers, this method effectively increases sales because many consumers are more interested in shopping using the cash on delivery method. However, sellers face challenges such as the risk of product rejection and delayed payments. Meanwhile, for couriers, the cash on delivery method adds to their workload, as they must handle cash transactions and deal with order cancellations at the delivery point. In conclusion, implementation of the cash on delivery payment method on shopee has a positive impact on increasing consumer trust and expanding market reach,however, it requires good risk management to mitigate potential losses for sallers and couriers.
Copyright (c) 2026 Ayu Fera Wati, Uswatun Chasanah https://creativecommons.org/licenses/by-sa/4.0
PENGARUH CITRA MEREK, KUALITAS DAN PROMOSI TERHADAP LOYALITAS MELALUI KEPUASAN PELANGGAN SEBAGAI VARIABEL INTERVENING PADA PT NIPPON PAINT DEPOT YOGYAKARTA
This study aims to analyze the influence of brand image, quality, and promotion on consumer loyalty, both directly and indirectly through consumer satisfaction as an intervening variable at PT Nippon Paint Depot Yogyakarta. The background of this study is based on the importance of consumer loyalty in maintaining business sustainability, as well as the role of marketing strategy in shaping consumer satisfaction and loyalty. This study uses a quantitative approach with a survey method. The sample used was 105 respondents who were consumers of PT Nippon Paint Depot Yogyakarta, with a sampling technique using purposive sampling. Data collection was carried out by distributing questionnaires. The data analysis method used was Structural Equation Modeling (SEM) Partial Least Square (PLS). The results showed that brand image does not have a positive effect on customer loyalty. Quality does not have a positive effect on loyalty. Promotion does not have a positive effect on loyalty. Consumer satisfaction does not act as a mediating variable on the influence of brand image on loyalty. Consumer satisfaction does not act as a mediating variable on the influence of quality on loyalty. Consumer satisfaction acts as a mediating variable in the influence of brand image on loyalty. Based on these findings, companies are advised to continue to strengthen brand image and maintain product quality in order to increase consumer satisfaction and loyalty. Promotion strategies also need to be evaluated and adjusted to be more effective in building long-term relationships with consumers.
Copyright (c) 2026 Ya Sinta Susi Diyaningsih, Muhammad Mathori https://creativecommons.org/licenses/by-sa/4.0
UPAYA PENINGKATAN KINERJA PEGAWAI PEMADAM KEBAKARAN DALAM MENANGANI KEBAKARAN DI WILAYAH KABUPATEN WONOSOBO
This study aims to analyze the factors influencing firefighter performance and identify efforts to improve this performance in Wonosobo Regency. Employee performance is a crucial factor in determining the effectiveness of public services, particularly in firefighting, which requires high levels of preparedness, responsiveness, and professionalism. The research method used a qualitative descriptive approach with a case study of the Firefighting and Rescue Division of the Wonosobo Regency Regional Disaster Management Agency (BPBD). Data were collected through interviews, observation, and documentation, then analyzed using the Miles and Huberman interactive model. The research results indicate that employee performance is suboptimal due to limited human resources (HR) numbers and competencies, a lack of training and certification, and inadequate facilities and infrastructure. Efforts to improve this are being made through the recruitment of certified employees, regular training and simulations, increased cross-agency collaboration, the procurement of new equipment, and the establishment of fire stations in each sub-district. With the support of competent human resources, adequate facilities, and good coordination, fire service performance is expected to become more effective and professional.
Copyright (c) 2026 Sobar Sobar, Mudasetia Hamid https://creativecommons.org/licenses/by-sa/4.0
ANALISIS BUDAYA KERJA GEN Z DI LINGKUNGAN KERJA START-UP PADA DECAA.ID
Penelitian ini bertujuan untuk memahami dan mendeskripsikan budaya kerja yang dijalankan oleh karyawan Generasi Z di lingkungan start-up PT Decaa indo Surya Persada (Decaa.id). Pendekatan penelitian yang digunakan adalah kualitatif deskriptif, dengan teknik pengumpulan data melalui wawancara mendalam dan observasi non-partisipatif terhadap sembilan orang informan yang merupakan karyawan Generasi Z dari berbagai divisi. Analisis data dilakukan menggunakan model interaktif Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan, serta didukung oleh pendekatan analisis tematik untuk menemukan pola makna utama dalam pengalaman kerja informan. Hasil penelitian menunjukkan bahwa budaya kerja di Decaa.id didominasi oleh nilai-nilai fleksibilitas, kolaborasi, dan inovasi, yang sesuai dengan karakteristik Generasi Z yang menghargai otonomi, pembelajaran berkelanjutan, serta penggunaan teknologi digital. Kepemimpinan partisipatif dan komunikasi terbuka menjadi faktor penting dalam menciptakan suasana kerja yang inklusif dan produktif. Namun, ditemukan pula tantangan pada aspek keseimbangan kerja–hidup (work- life balance) dan sistem penghargaan formal yang masih terbatas. Secara keseluruhan, penelitian ini menegaskan bahwa Decaa.id telah berhasil membangun budaya kerja startup yang adaptif dan selaras dengan nilai-nilai generasi muda di era digital.
Copyright (c) 2026 Dina Maharani, Muhammad Awal Satrio Nugroho https://creativecommons.org/licenses/by-sa/4.0
PENGARUH SERVANT LEADERSHIP STYLE, TRANSFORMASIONAL LEADERSHIP, DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA KARYAWAN PT ETHOS KREATIF INDONESIA
Penelitian ini bertujuan untuk mengetahui (1) pengaruh servant leadership style, transformasional leadership dan disiplin kerja terhadap kepuasan kerja pada PT Ethos Kreatif Indonesia, (2) pengaruh servant leadership style, transformasional leadership dan disiplin kerja terhadap kinerja karyawan pada PT Ethos Kreatif Indonesia, (3) pengaruh kepuasan kerja terhadap kinerja karyawan pada PT Ethos Kreatif Indonesia, (4) pengaruh servant leadership style, transformasional leadership dan disiplin kerja terhadap kinerja karyawan dengan kepuasan kerja sebagai variabel Intervening pada PT Ethos Kreatif Indonesia. Pengambilan sampling dilakukan dengan menggunakan accidental sempling. Data penelitian ini diperoleh dengan membagikan kuisioner tentang servant leadership style, transformasional leadership, disiplin kerja, kinerja karyawan dan kepuasan kerja kepada 155 respoden. Teknik analisis yang digunakan untuk penelitian ini adalah analisis jalur atau path analysis menggunakan IBM SPSS Version 25 dan menggunkan uji sobel sebagai alat mediasinya. Hasil menunjukan bahwa (1) servant leadership style berpengaruh secara signifikan terhadap kepuasan kerja pada PT Ethos Kreatif Indonesia, (2) transformasional leadership tidak berpengaruh secara signifikan terhadap kepuasan kerja pada PT Ethos Kreatif Indonesia, (3) disiplin kerja tidak berpengaruh secara signifikan terhadap kepuasan kerja pada PT Ethos Kreatif Indonesia, (4) kepuasan kerja berpengaruh secara signifikan terhadap kinerja karyawan pada PT Ethos Kreatif Indonesia, (5) servant leadership style berpengaruh secara signifikan terhadap v kinerja karyawan pada PT Ethos Kreatif Indonesia, (6) transformasional leadership tidak berpengaruh secara signifikan terhadap kinerja karyawan pada PT Ethos Kreatif Indonesia, (7) disiplin kerja tidak berpengaruh secara signifikan terhadap kinerja karyawan pada PT Ethos Kreatif Indonesia, (8) kepuasan kerja mampu memediasi servant leadership style terhadap kinerja karyawan pada PT Ethos Kreatif Indonesia, (9) kepuasan kerja tidak mampu memediasi transformasional leadership terhadap kinerja karyawan pada PT Ethos Kreatif Indonesia, (10) kepuasan kerja tidak mampu memediasi disiplin kerja terhadap kinerja karyawan pada PT Ethos Kreatif Indonesia.
Copyright (c) 2026 Asri Wardani Wardani, Nur Widiastuti https://creativecommons.org/licenses/by-sa/4.0
STUDI KINERJA DEWAN PERWAKILAN RAKYAT DAERAH (DPRD) KABUPATEN PACITAN DALAM PELAKSANAAN FUNGSI LEGISLASI PERIODE 2019-2024
This studyaims to analyze the performance of the Regional House of Representatives (DPRD) of Pacitan Regency for the 2019–2024 period in implementing its legislative function. As a legislative body, the DPRD serves as a partner of the regional government in formulating, discussing, and enacting regional policies through the establishment of local regulations. However, the legislative function of the DPRD of Pacitan Regency has not been fully optimal, as indicated by the limited number of regional regulations initiated by the DPRD itself. This research employed a descriptive qualitative approach with data collected through interviews, observations, and documentation studies involving DPRD leaders, members, and related stakeholders. The analysis was based on Levine’s (1990) theory, which measures organizational performance through three indicators: responsiveness, responsibility, and accountability. The findings reveal that the responsiveness aspect is relatively good, as the DPRD has followed up on community aspirations through several local regulations. However, the responsibility aspect remains less optimal due to delays and irregularities in the legislative process, while accountability has not functioned effectively since public interests have not yet become the main orientation. The study concludes that institutional capacity and transparency need to be strengthened to enhance the DPRD’s legislative performance in a more responsive, responsible, and accountable manner.
Copyright (c) 2026 Priska Susilowati, Priyastiwi Priyastiwi https://creativecommons.org/licenses/by-sa/4.0
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP STRUKTUR MODAL PERUSAHAAN AWARDEE GOVERNANCE SECTOR DI IICD AWARDS PERIODE 2021-2024
Penelitian ini bertujuan untuk menganalisis apakah terdapat pengaruh dari komponen good corporate governance terhadap struktur modal pada perusahaan penerima Awardee Governance Sector di IICD Awards Periode 2021-2024. Objek penelitian yaitu total 80 perusahaan. Sampel yang digunakan sebanyak 55 perusahaan yang sesuai dengan krtiteria dengan kriteria pengambilan sampel dengan metode Purposive Sampling. Penelitian ini menggunakan alat analisis SPSS Versi 27. Penelitian ini menggunakan regresi linier berganda sebagai instrumen analisis. Namun, sebelum melakukan uji regresi, terlebih dahulu dilakukan pengujian asumsi klasik. Hasil dari penelitian ini yaitu komisaris independent (KOM) berpengaruh signifikan positif terhadap struktur modal. Variabel lain yang berpengaruh signifikan negatif terhadap struktur modal yaitu komite audit (KA) dan kepemilikan manajerial (KM). Sedangkan untuk variabel kepemilikan institusional (KI) tidak berpengaruh signifikan terhadap struktur modal
Copyright (c) 2026 Sandi Bagas Permana, Rohmawati Kusumaningtias https://creativecommons.org/licenses/by-sa/4.0
ANALISIS BEBAN KERJA KARYAWAN DIVISI BISNIS PT BPRS HARTA INSAN KARIMAH MITRA CAHAYA INDONESIA
This study aims to evaluate the physical and mental work load of employees in the business division of PT Bank Pembiayaan Rakyat Syariah Harta Insan Karimah Mitra Cahaya Indonesia PT BPRS HIK MCI. The background of this study stems from indications of an uneven workload among employees, which can disrupt team productivity and effectiveness. The method used in this study is a qualitative descriptive approach with data collection techniques through questionnaires, observations, and interviews to obtain a complete picture of the employees' workload. The analysis of physical workload was conducted using the Work Load Analysis WLA method, while mental workload was evaluated using the National Aeronautics and Space Administration-Task Load Index NASA TLX. The results of the physical workload measurement of employees in the business division of PT BPRS HIK MCI showed that it was indeed uneven but did not cause a significant gap between employees. The mental workload conditions were relatively uniform, with the average mental workload being moderately high to high. It is hoped that the results of this study can reveal the actual workload levels, identify the factors causing the unevenness, and provide recommendations for solutions to the workload issues. This research is expected to provide theoretical benefits for the development of the concept of workload analysis and also serve as a basis for the management of PT BPRS HIK MCI in formulating more effective, fair, and sustainable human resource strategies.
Copyright (c) 2026 Rio Dewangga, Suci Utami Wikaningtyas, Insiatiningsih Insiatiningsih https://creativecommons.org/licenses/by-sa/4.0
PENGARUH LOVE OF MONEY, MACHIAVELLIAN, RELIGIUSITAS DAN IDEALISME TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNISNU JEPARA
Students ethical perceptions will significantly determine their views on the ethics of the accounting profession in the future. Everyone has their own reasoning, morals, and perspectives, so education during college does not guarantee a person will become a good accountant. The sample in this study was 79 respondents from accounting students at the Faculty of Economics and Business, UNISNU Jepara. The results of this study indicate that Love of Money has no effect on accounting students ethical perceptions. Machiavellianism has a significant negative effect on accounting students ethical perceptions. Religiosity has no effect on accounting students ethical perceptions. Idealism does influence accounting students ethical perceptions.
Students ethical, Love of Money, Machiavellianism, Religiosity, Idealism
Copyright (c) 2026 Vena Hawinatul Roifa, Isyfa Fuhrotun Nadhifah https://creativecommons.org/licenses/by-sa/4.0
UPAYA PENINGKATAN BUDAYA KESELAMATAN KERJA DI LAPANGAN PANAS BUMI: STUDI KASUS PT.GEODIPA ENERGI UNIT PATUHA KABUPATEN BANDUNG
Keselamatan kerja merupakan aspek fundamental dalam industri panas bumi yang memiliki risiko tinggi. Penelitian ini bertujuan untuk mengkaji secara mendalam upaya peningkatan budaya keselamatan kerja di PT. Geo Dipa Energi Unit Patuha Kabupaten Bandung. Metode penelitian yang digunakan adalah pendekatan kualitatif studi kasus dengan teknik pengumpulan data melalui kuesioner terbuka mendalam, observasi langsung, dan studi dokumen. Hasil penelitian menunjukkan bahwa komitmen manajemen terhadap keselamatan kerja telah dibangun secara formal melalui kebijakan dan fasilitas, namun internalisasi nilai-nilai keselamatan di tingkat operasional masih terbatas. Ditemukan pula bahwa kepatuhan terhadap penggunaan alat pelindung diri (APD) masih dipengaruhi oleh pengawasan, dan komunikasi keselamatan cenderung satu arah. Temuan ini menekankan perlunya pendekatan partisipatif dalam kepemimpinan keselamatan, penguatan komunikasi dua arah,serta pelatihan berbasis pengalaman untuk membentuk budaya keselamatan yang lebih matang. Penelitian ini menyarankan integrasi nilai keselamatan ke dalam budaya organisasi serta peningkatan pelibatan pekerja sebagai agen perubahan dalam pengembangan budaya keselamatan kerja.
Copyright (c) 2026 Robertus Yulianto Kurniawan, Muhammad Mathori https://creativecommons.org/licenses/by-sa/4.0
STRATEGIS PENINGKATAN KEPATUHAN IURAN JAMINAN KESEHATAN NASIONAL (JKN) PADA PEKERJA SEKTOR INFORMAL DI INDONESIA: ANALISIS SWOT
Penelitian ini dilatarbelakangi oleh rendahnya tingkat kepatuhan pembayaran iuran Jaminan Kesehatan Nasional (JKN) pada segmen Pekerja Bukan Penerima Upah (PBPU) di Kabupaten Pacitan, di mana ditemukan bahwa 53,4% peserta berstatus tidak aktif akibat tunggakan. Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor determinan ketidakpatuhan serta merumuskan strategi peningkatan kolektibilitas iuran melalui pendekatan manajemen strategis. Menggunakan metode kualitatif deskriptif, data dikumpulkan melalui wawancara mendalam terhadap 50 informan yang dipilih secara purposive dan dianalisis menggunakan matriks Internal Factor Analysis Strategy (IFAS) serta External Factor Analysis Strategy (EFAS). Hasil penelitian mengungkapkan bahwa ketidakpastian pendapatan, rendahnya literasi mengenai sistem asuransi sosial, serta hambatan geografis dan keterbatasan teknologi merupakan penyebab utama ketidakpatuhan. Berdasarkan analisis SWOT, posisi organisasi berada pada Kuadran I (Strategi Agresif) dengan skor IFAS sebesar 2,50 dan skor EFAS sebesar 2,42. Strategi utama yang direkomendasikan adalah strategi Strengths-Opportunities (SO), yang menitikberatkan pada pemanfaatan kekuatan regulasi dan infrastruktur untuk menangkap peluang digitalisasi pembayaran melalui kolaborasi erat dengan Badan Usaha Milik Desa (BUMDes). Simpulan penelitian menegaskan bahwa integrasi antara inovasi teknologi dan pendekatan kearifan lokal berbasis komunitas merupakan kunci utama dalam menjamin keberlanjutan perlindungan kesehatan bagi pekerja sektor informal di wilayah perdesaan.
Copyright (c) 2026 Mohamad Mahsun, Rizka Fauziah Agustin https://creativecommons.org/licenses/by-sa/4.0
ANALISIS FAKTOR PENYEBAB PENUNDAAN OPERASI ELEKTIF RUMAH SAKIT UMUM AISYIYAH MUNTILAN KABUPATEN MAGELANG
Penelitian ini bertujuan untuk mendeskripsikan pelayanan operasi dan prosedur operatif di RSU Aisyiyah Muntilan, mengidentifikasi faktor penyebab penundaan operasi elektif lebih dari 5%, serta merumuskan upaya perbaikannya. Menggunakan desain penelitian deskriptif kualitatif dengan sembilan informan serta analisis Miles & Huberman, penelitian menemukan bahwa pelayanan ruang operasi telah berjalan cukup baik dan berorientasi pada keselamatan pasien serta pendekatan edukatif dan psikologis. Penundaan operasi elektif disebabkan oleh ketidaksiapan pasien, koordinasi jadwal tim medis, keterlambatan tindakan sebelumnya, kesiapan fasilitas dan alat, kurangnya integrasi sistem informasi, serta adanya kasus emergensi mendadak. Upaya perbaikan dilakukan melalui briefing rutin, checklist kesiapan pasien, edukasi pra-operasi, dan penguatan komunikasi digital antar unit. Langkah-langkah ini menunjukkan komitmen rumah sakit dalam membangun sistem pelayanan bedah yang lebih efektif dan berkelanjutan. This study aims to describe surgical services and operative procedures at Aisyiyah Muntilan General Hospital, identify the factors causing elective surgery delays exceeding 5%, and formulate improvement efforts. Using a qualitative descriptive design with nine informants and Miles & Huberman’s analysis technique, the study found that the operating room services have been running well and are oriented toward patient safety, supported by educational and psychological approaches. Elective surgery delays were caused by patient unpreparedness, scheduling coordination issues among medical teams, delays from preceding procedures, facility and equipment readiness, insufficient integration of the information system, and unexpected emergency cases. Improvement efforts were implemented through routine briefings, patient readiness checklists, preoperative education, and strengthened digital communication across units. These measures demonstrate the hospital’s commitment to developing a more effective and sustainable surgical service system.
Copyright (c) 2026 Tri Hastuti Budiningsih, Uswatun Chasana https://creativecommons.org/licenses/by-sa/4.0
GREEN–DIGITAL HUMAN RESOURCE MANAGEMENT: PERAN ECOLOGICAL DAN DIGITAL LEADERSHIP TERHADAP KINERJA SDM DAN PRO-ENVIRONMENTAL WORK BEHAVIOR
Transformasi digital dan tuntutan keberlanjutan mendorong organisasi mendesain ulang praktik manajemen sumber daya manusia (MSDM) agar kinerja sumberdaya manusia (SDM) adaptif sekaligus berorientasi lingkungan. Penelitian ini menganalisis peran ecological leadership dan digital leadership dalam membentuk praktik Green–Digital Human Resource Management (Green–Digital HRM) serta implikasinya terhadap kinerja SDM dan pro-environmental work behaviour tenaga pendidik serta kependidikan. Studi menggunakan desain studi kasus kualitatif pada Sekolah Cendekia BAZNAS dengan pengumpulan data melalui observasi, wawancara mendalam, dan analisis dokumen. Analisis dilakukan melalui reduksi data, penyajian data, dan verifikasi kesimpulan. Temuan menunjukkan bahwa ecological leadership menginternalisasi nilai lingkungan ke dalam desain kerja, pelatihan, keterlibatan pegawai, dan budaya organisasi, sedangkan digital leadership memperkuat digitalisasi alur kerja, pembelajaran berbasis platform, dan manajemen kinerja berbasis data. Integrasi keduanya meningkatkan keterlibatan pegawai, konsistensi kinerja, dan perilaku kerja pro-lingkungan. Studi ini berkontribusi pada literature Sustainable HRM dengan menawarkan model konseptual Green–Digital HRM sebagai mekanisme penghubung kepemimpinan hijau-digital dan outcome SDM di organisasi berbasis layanan. Digital transformation and sustainability pressures require organizations to redesign human resource management (HRM) practices to achieve adaptive performance while strengthening environmental orientation. This study examines how ecological leadership and digital leadership shape Green–Digital Human Resource Management (Green–Digital HRM) and explores its implications for HR performance, pro-environmental work behavior, and employees’ digital capabilities. A qualitative case study was conducted at SekolahCendekia BAZNAS, using observations, in-depth interviews, and document analysis. Data were analyzed through iterative stages of data reduction, data display, and conclusion verification. The findings indicate that ecological leadership embeds environmental values into job design, training, employee involvement, and organizational culture, whereas digital leadership strengthens digital workflows, platform-enabled learning, and data-based performance management. Integrating these practices improves employee engagement, performance consistency, pro-environmental work behavior, and digital readiness. This study contributes to Sustainable HRM by proposing a Green–Digital HRM conceptual model that links green–digital leadership with HR outcomes in service-oriented organizations.
Copyright (c) 2026 Nita Fitriana https://creativecommons.org/licenses/by-sa/4.0
PENINGKATAN KINERJA PEGAWAI MELALUI GAYA KEPEMIMPINAN DAN MOTIVASI PADA BADAN KESATUAN BANGSA DAN POLITIK KABUPATEN WONOSOBO
Penelitian ini bertujuan untuk menganalisis pengaruh gaya kepemimpinan dan motivasi terhadap peningkatan kinerja pegawai pada Badan Kesatuan Bangsa dan Politik Kabupaten Wonosobo. Penelitian ini dilatarbelakangi oleh adanya perubahan status kelembagaan berdasarkan Peraturan Bupati Wonosobo Nomor 3 Tahun 2020 yang mengakibatkan kompleksitas tugas dan fungsi organisasi meningkat, sementara kinerja pegawai belum optimal. Penelitian ini menggunakan pendekatan kualitatif dengan teknik observasi, wawancara, dan dokumentasi untuk memperoleh data yang mendalam mengenai faktor-faktor yang mempengaruhi kinerja pegawai. Hasil penelitian menunjukkan bahwa rendahnya kinerja pegawai disebabkan oleh beberapa faktor, yaitu: (1) keterbatasan sumber daya manusia dalam memahami tugas pokok dan fungsi yang baru, (2) sarana dan prasarana kerja yang belum memadai, (3) kurangnya motivasi kerja, (4) penerapan gaya kepemimpinan yang tidak tepat bahkan cenderung otoriter, dan (5) ketidakseimbangan dalam penerapan penghargaan dan hukuman (reward and punishment). Pemimpin sering bersikap pilih kasih, kurang melibatkan pegawai dalam pengambilan keputusan, serta jarang memberikan apresiasi atas prestasi kerja, sehingga menurunkan semangat dan produktivitas pegawai. Upaya peningkatan kinerja dapat dilakukan melalui pengembangan kompetensi sumber daya manusia, penyediaan sarana dan prasarana yang memadai, pemberian motivasi dan penghargaan yang adil, serta penerapan gaya kepemimpinan yang partisipatif dan demokratis. Pemimpin perlu membangun komunikasi yang terbuka, menjunjung nilai keadilan, dan menilai kinerja pegawai secara objektif. Dengan penerapan kepemimpinan yang efektif dan pemberian motivasi yang berkesinambungan, diharapkan tercipta lingkungan kerja yang kondusif, harmonis, serta mampu mendorong peningkatan kinerja pegawai dan pencapaian tujuan organisasi secara optimal. This study aims to analyze the influence of leadership style and motivation on improving employee performance at the National Unity and Politics Agency of Wonosobo Regency. This research was motivated by changes in institutional status based on Wonosobo Regent Regulation Number 3 of 2020, which resulted in increased complexity of organizational tasks and functions, while employee performance was suboptimal. This study used a qualitative approach using observation, interviews, and documentation techniques to obtain in-depth data on the factors influencing employee performance. The results indicate that low employee performance is caused by several factors, namely: (1) limited human resources in understanding new main tasks and functions, (2) inadequate work facilities and infrastructure, (3) lack of work motivation, (4) the application of a leadership style that tends to be authoritarian, and (5) an imbalance in the application of rewards and punishments. Leaders often show favoritism, do not involve employees in decision-making, and rarely provide appreciation for work achievements, thus reducing employee morale and productivity. Efforts to improve performance can be achieved through developing human resource competencies, providing adequate facilities and infrastructure, providing fair motivation and rewards, and implementing a participatory and democratic leadership style. Leaders need to establish open communication, uphold the value of fairness, and assess employee performance objectively. Effective leadership and continuous motivation are expected to create a conducive and harmonious work environment that encourages improved employee performance and optimal achievement of organizational goals.
Copyright (c) 2026 Siti Purwati, Muda Setia Hamid, Yenni Kurnia Gusti https://creativecommons.org/licenses/by-sa/4.0
STRATEGI PEMASARAN PENDIDIKAN SMP ISLAM TERPADU (IT) MASJID SYUHADA YOGYAKARTA
Dalam kurun lima tahun jumlah siswa di Indonesia menurun cukup signifikan, yakni hampir 50%. Beberapa peneliti menyebut salah satu penyebabnya yakni pemasaran pendidikan yang tidak maksimal. Citra pendidikan tentu sangat dipengaruhi oleh menejerial pemasaran yang digunakan sekolah. SMP IT Masjid Syuhada dipilih sebagai sampel penelitian mengingat akses data dan akses dana yang dapat dijangkau. Selain itu, ditemukan data bahwa jumlah penerimaan siswa baru di SMP IT Masjid Syuhada dalam kurun waktu lima tahun terbukti menurun. Metode yang digunakan dalam penelitian ini yakni metode kualitatif dan kuantitatif (mix metode). Penelitian ini berjenis penelitian lapangan dengan melakukan wawancara langsung dengan perwakilan kepala sekolah, Guru dan marketing sekolah. Sementara survey dilakukan langsung pada 58 murid dan 33 wali murid. Tujuan dari penelitian ini ada dua, yakni mendeteksi strategi pemasaran pendidikan yang digunakan oleh SMP IT Masjid Syuhada dan menelusuri kelebihan dan kekurangannya. Hasil penelitian ini menunjukkan bahwa SMP IT Masjid Syuhada menggunakan dua jenis strategi, yakni strategi pemasaran pendidikan kontemporer dan konservatif. Namun, strategi pemasaran pendidikan konservatif jauh lebih mendominasi. Kelebihan dari strategi pemasaran pendidikan SMP IT Masjid Syuhada berdasarkan hasil wawancara, yakni materi bermuatan keislaman mendominasi, penanaman nilai karakter diutamakan dan memiliki masjid bersejarah. Selain itu lokasi SMP IT Masjid Syuhada juga sangat strategis, yakni berada di tengah-tengah kota Yogyakarta. Sementara kekurangan strategi pemasaran pendidikannya, yakni belum memaksimalkan teknologi informasi sebagai bahan promosi sekolah dalam menarik calon siswa/i baru. In the past five years the number of students in Indonesia has decreased quite significantly, namely almost 50%. Several researchers say one of the causes is inadequate marketing of education. The image of education is of course greatly influenced by the marketing management used by the school. SMP IT Syuhada Mosque was chosen as the research sample considering the access to data and access to funds that could be reached. Apart from that, data was found that the number of new student admissions at Syuhada Mosque IT Middle School over a period of five years was proven to have decreased. The methods used in this research are qualitative and quantitative methods (mix methods).This research is field research by conducting direct interviews with representatives of school principals, teachers and school marketing. Meanwhile, the survey was conducted directly on 58 students and 33 parents. The aim of this research is twofold, namely detecting the educational marketing strategies used by Syuhada Mosque IT Middle School and exploring their advantages and disadvantages. The results in this research show that SMP IT Syuhada Mosque uses two types of strategies, namely contemporary and conservative educational marketing strategies. However, conservative educational marketing strategies are much more dominant. The advantages of the education marketing strategy of the Syuhada Mosque IT Middle School based on the results of interviews are that Islamic material dominates, instilling character values is prioritized and it has a historic mosque. Apart from that, the location of the Syuhada Mosque IT Middle School is also very strategic, namely in the middle of the city of Yogyakarta. Meanwhile, the educational marketing strategy lacks, namely that it has not maximized information technology as a school promotional material in attracting prospective new students.
Copyright (c) 2025 Makhyaruddin Makhyaruddin, Uswatun Chasanah, Muhammad Mathori https://creativecommons.org/licenses/by-sa/4.0
PERAN INSPEKTORAT DAERAH KABUPATEN KEBUMEN DALAM PELAKSANAAN SISTEM PENGENDALIAN INTERN PEMERINTAH PADA PEMERINTAH DAERAH KABUPATEN KEBUMEN
The Internal Control System as stipulated in Government Regulation No. 60 of 2008 concerning SPIP is defined as “an integral process within continuous actions and activities carried out by leaders and all employees to provide reasonable assurance regarding the achievement of organizational objectives through effective and efficient operations, reliable financial reporting, safeguarding of state assets, and compliance with laws and regulations.” The regulation further states that the Regency/Municipal Inspectorate serves as the Government Internal Supervisory Apparatus directly responsible to the Regent/Mayor. This study aims to examine the role of the Kebumen Regency Inspectorate in implementing the Government Internal Control System (SPIP) within the Kebumen Regency Government and to identify obstacles that affect its role in SPIP implementation. The data used in this research consist of primary data obtained through interviews with key informants and secondary data derived from documentation and reports. A qualitative data analysis method was employed. The findings indicate that the Kebumen Regency Inspectorate functions as the coordinator of SPIP implementation and serves as the third line of defense, carrying out internal audits, other supervisory activities, governance risk control, and consulting. The study also reveals several obstacles that hinder the Inspectorate’s role in SPIP implementation, including limited human resources, budget constraints, insufficient examiner competence, the broad scope of audit objects in Kebumen Regency, low risk awareness among employees at all organizational levels, and a lack of understanding among regional government units regarding the importance of SPIP.
Copyright (c) 2025 Eti Rokhyatun , Rufaida Setyawati, Zulkifli Zulkifli https://creativecommons.org/licenses/by-sa/4.0
OPTIMALISASI KINERJA PERANGKAT DESA DI DESA TEGALREJO KECAMATAN PONCOWARNO KABUPATEN KEBUMEN
Village governments are responsible for managing rural communities in accordance with national regulations, led by a village head and supported by village apparatus. This study examines the issue of suboptimal performance among the village apparatus in Tegalrejo Village, Poncowarno Subdistrict, Kebumen Regency. Using a qualitative descriptive approach with nine village apparatus as informants, data were collected through observation, interviews, and documentation. The findings show that the performance of the village apparatus is influenced by several factors, including the leadership of the village head, the educational background of the apparatus, and their work experience. Efforts to improve performance include strengthening teamwork, increasing discipline and motivation, providing training, and improving budgeting. The study recommends that the village apparatus enhance service quality and responsibility toward village development, while the village head should continue strengthening supportive factors and communication to improve overall performance.
Copyright (c) 2025 Misdal Misdal, Nur Widiastuti, Muda Setia Hamid https://creativecommons.org/licenses/by-sa/4.0
FAKTOR PENENTU PERILAKU ORGANIZATIONAL CITIZENSHIP BEHAVIOR PADA KARYAWAN SURAT KABAR HARIAN KEDAULATAN RAKYAT
This study aims to determine the effect of organizational commitment, organizational justice, job satisfaction, transformational leadership and transactional leadership partially on employee Organizational Citizenship Behavior and to determine the effect of organizational commitment, organizational justice, job satisfaction, transformational leadership and transactional leadership simultaneously on employee Organizational Citizenship Behavior. The population taken in this study were all employees of the Kedaulatan Rakyat Daily Newspaper. In this study, the research sample was permanent employees of the Kedaulatan Rakyat Daily Newspaper. The sampling technique used the proportional random sampling method, namely the technique of taking samples randomly from each population and then the number of samples taken from each population was determined randomly with a sample of 110 employees selected randomly. The analysis tool used was multiple linear regression analysis. Based on the results of the analysis, it can be concluded that there is a significant influence of organizational commitment, organizational justice, job satisfaction and transformational leadership on employee Organizational Citizenship Behavior, but there is no significant influence between Transactional Leadership and Organizational Citizenship Behavior. Simultaneous testing obtained results that there is an influence of organizational commitment, organizational justice, job satisfaction, transformational leadership and transactional leadership on employee Organizational Citizenship Behavior.
Leadership and Organizational Citizenship Behavior
Copyright (c) 2025 Indra Sandra Saputra , Muhammad Awal Satrio Nugroho , Suci Utami Wikaningtyas https://creativecommons.org/licenses/by-sa/4.0
PENINGKATAN MUTU PELAYANAN VAKSINASI DI KLINIK PRATAMA CAWANG MEDICAL MAGELANG
Tujuan dalam penelitian ini adalah untuk mengidentifikasi Mutu Pelayanan Vaksinasi di Klinik Pratama Cawang Medika Magelang, untuk mengidentifikasi penyebab peningkatan Mutu Pelayanan Vaksinasi di Klinik Pratama Cawang Medika Magelang masih belum optimal dan untuk merumuskan upaya meningkatkan Mutu Pelayanan Vaksinasi di Klinik Pratama Cawang Medika Magelang. Jenis Penelitian yang digunakan adalah penelitian kuantitatif deskriptif dan analitik. Analisis data menggunakan rumus rata-rata dan model analisis kualitatif yang terkenal adalah model Miles & Hubberman (1992) yang meliputi: reduksi data, sajian deskriptif dan penyimpulan dari hasil yang disajikan. Hasil penelitian menyatakan bahwa Mutu Pelayanan Vaksinasi di Klinik Pratama Cawang Medical menurut tanggapan responden dinyatakan mutu pelayanan vaksinasi di Klinik Pratama Cawang Medical Magelang ditinjau dari bukti fisik (tangibles) dengan nilai 3,2898 (sangat puas),dimensi kehandalan (reliabitity) dengan nilai 3,3949 (sangat puas),dimensi kecepattanggapan (responsiveness) dengan nilai 3,2585 (sangat puas), dimensi jaminan (asurance) dengan nilai 3,3324 (sangat puas),dimensi empati (emphaty) dengan nilai 3,3920 (sangat puas), dan dengan nilai total rata-rata dengan nilai 3,3443 (sangat puas). Penyebab peningkatan mutu Pelayanan vaksinasi di Klinik Cawang Medical Magelang masih belum optimal sehingga perlu ditingkatkan karena dalam memberikan pelayanan masih dihadapkan pada berbagai hambatan antara lain: (1) Kompetensi petugas yang berkaitan dengan pelayanan vaksin masih perlu ditingkatkan; (2) Kurangnya anggaran sehingga sarana dan prasarana pelayanan vaksin masih terbatas terutama sarana hand hygiene dan APD atau Alat Pelindung Diri; (3) Kurangnya edukasi masyarakat terkait vaksin karena hambatan akses informasi, dan hambatan sosial perilaku yang salah persepsinya dan menolak divaksin. Upaya peningkatan mutu Pelayanan vaksinasi di Klinik Cawang Medical Magelang antara lain dengan (1) Peningkatan kompetensi petugas dengan memotivasi petugas untuk mengikuti pelatihan, workshop, dan lainnya; (2) Peningkatan anggaran untuk meningkatkan sarana dan prasarana pelayanan vaksin masih perlu ditingkatkan terutama sarana hand hygiene dan APD atau Alat Pelindung Diri; (3) Meningkatkan edukasi masyarakat terkait vaksin melalui berbagai media social seperti website, Instagram, Facebook, dan lainnya. The aim of this research is to determine the quality of vaccination services at the Cawang Medika Pratama Clinic, Magelang, to find out why the increase in the quality of vaccination services at the Cawang Medika Pratama Clinic, Magelang, is still not optimal and to formulate efforts to improve the quality of vaccination services at the Cawang Medika Pratama Clinic, Magelang.The results of the research stated that the quality of vaccination services at the Pratama Cawang Medical Clinic, according to respondents' responses, stated that the quality of vaccination services at the Pratama Cawang Medical Clinic, Magelang, was seen from physical evidence (Tangibles) with a value of 3.2898 (very satisfied), the reliability dimension (reliability) with a value of 3 .3949 (very satisfied), responsiveness dimension with a value of 3.2585 (very satisfied), assurance dimension with a value of 3.3324 (very satisfied), empathy dimension with a value of 3.3920 (very satisfied ), and with an average total score of 3.3443 (very satisfied). The reason for improving the quality of vaccination services at the Cawang Medical Magelang Clinic is still not optimal so it needs to be improved because providing services is still faced with various obstacles, including: (1) The competency of officers related to vaccine services still needs to be improved; (2) Lack of budget so that facilities and infrastructure for vaccine services are still limited, especially hand hygiene facilities and PPE or Personal Protective Equipment; (3) Lack of public education regarding vaccines due to barriers to access to information, and social barriers to misperceptions and behavior that refuses to be vaccinated. Efforts to improve the quality of vaccination services at the Cawang Medical Magelang Clinic include (1) Increasing the competency of officers by motivating officers to take part in training, workshops, etc.; (2) Increasing the budget to improve vaccine service facilities and infrastructure still needs to be improved, especially hand hygiene facilities and PPE or Personal Protective Equipment; (3) Increasing public education regarding vaccines through various social media such as websites, Instagram, Facebook, and others.
Copyright (c) 2025 Imas Masripah , Priyastiwi Priyastiwi , Achmad Tjahjono https://creativecommons.org/licenses/by-sa/4.0
STRATEGI BERSAING PENERIMAAN TARUNA BARU (PTB) DI SEKOLAH TINGGI TEKNOLOGI KEDIRGANTARAAN (STTKD) YOGYAKARTA
Penelitian ini merupakan jenis penelitian kualitatif pada Sekolah Tinggi dengan judul Strategi Bersaing Penerimaan Taruna Baru (PTB) dengan menggunakan Metode SWOT dalam Upaya Meningkatkan Taruna Baru Di STTKD Yogyakarta. Tujuan penelitian ini adalah untuk mendeskripsikan dari strategi pemasaran pada STTKD Yogyakarta, serta untuk menentukan bagaimana STTKD merancang strategi bersadarkan kekuatan, kelemahan, peluang,dan ancaman. Objek penelitian menggunakan metode observasi, wawancara, dan dokumentasi. Sedangkan analisa data menggunakan teknik analisa SWOT ((Strengths, Weaknesses, Opportunities, Threats). Hasil penelitian menunjukkan bahwa STTKD berada dalam tahap pertumbuhan dan membangun. Strategi yang direkomendasikan termasuk strategi Strenghts Opportunities (SO) yang berfokus pada optimalisasi kekuatan internal dan eksploitasi peluang pasar. Strategi ini harus didukung dengan upaya meningkatkan kinerja SDM, penetrasi pasar yang lebih dalam, pengembangan pasar yang lebih luas, dan inovasi produk. Untuk mengatasi kelemahan dan mengurangi ancaman eksternal, terutama persaingan dari perguruan tinggi swasta lain, STTKD harus mampu memperbaiki strategi pemasarannya dengan cara yang lebih agresif. This qualitative study, conducted at a higher education institution, examines the competitive strategy for New Cadet Admissions (PTB) using the SWOT method to enhance student enrollment at STTKD Yogyakarta. The study aims to describe the marketing strategies implemented by STTKD Yogyakarta and to detemine how the institution develops strategies based on its strengths, weaknesses, oppotunities, and threats. Data were collected, while data analysis employed the SWOT (Strengths, Weaknesses, Opportunities, Threats) framework. The findings indicate that STTKD is curerntly in a growth and development phase. The recommended strategies include Strength-Opportunity (SO) approaches that focus on optimizing internal strengths and should be supported by effotts to improve human resource performance, deepen market penetration, expand market reach, and foster product innovation. To address weaknesses and mitigate external threats-particularly competition from other private universities STTKD must enhace its marketing strategies through more aggressive and targeted initiatives.
Copyright (c) 2025 Hana Yudiawati, Jazuli Akhmad , Evi Rosalina Widayanti https://creativecommons.org/licenses/by-sa/4.0
PENINGKATAN KINERJA PETUGAS PAJAK (ACCOUNT REPRESENTATIVE) DALAM UPAYA MENINGKATKAN KEPATUHAN WAJIB PAJAK DI WILAYAH KECAMATAN MUNTILAN
Penelitian ini bertujuan untuk menganalisis Kinerja Account Representative, upaya meningkatkan Kinerja Account Representative di Wilayah Kecamatan Muntilan pada KPP Pratama Magelang. Jenis penelitian ini adalah penelitian deskriptif dengan pendekatan kualitatif. Data primer diambil secara langsung dari lokasi penelitian melalui wawancara (In-deepth Interview) kepada informan, data sekunder berupa dokumen-dokumen tertulis dari Pemerintah, seperti data sekunder tentang struktur organisasi KPP Pratama Magelang. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis model interaktif (Interactive Model of Analysis), terdiri dari reduksi data, sajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa belum optimalnya kinerja Account Representative di wilayah Kecamatan Muntilan pada KPP Pratama Magelang dalam meningkatkan kepatuhan Wajib Pajak disebabkan karena mempunyai karakteristik wilayah geografis yang luas, database yang belum akurat, kurangnya kesadaran dan pengetahuan Wajib Pajak, dan formulir SPT Tahunan yang tidak user friendly. Upaya yang telah dilakukan untuk meningkatkan kepatuhan Wajib Pajak di antaranya dengan berkoordinasi dengan kelurahan/desa, menjalin kerjasama dengan berbagai instansi dan pihak ketiga, memberikan sosialisasi atau edukasi dan melakukan pendampingan kepada Wajib Pajak dengan membuat Tim Satgas SPT Tahunan. This study aims to analyze Account Representative Performance, an effort to improve Account Representative Performance in the Muntilan District Region at KPP Pratama Magelang. This type of research is descriptive research with a qualitative approach. Primary data is taken directly from the research location through interviews (In-deepth Interview) to informants, secondary (In-depth interview) with informants, and secondary data is in the form of written documents from the Government, such as secondary data about the organizational structure of KPP Pratama Magelang. The data analysis technique used in this study is an interactive model of analysis, consisting of data reduction, data presentation, and conclusion drawing. The results showed that the performance of Account Representatives in the Muntilan District area at KPP Pratama Magelang in improving taxpayer compliance was not due to the characteristics of a large geographical area, an inaccurate database, lack of awareness and knowledge of taxpayers, and ot the form of the Annual SPT, which was not user-friendly. Efforts have been made to improve taxpayer compliance, including coordinating with sub-districts/villages, cooperating with various agencies and third parties, providing socialization or education, and providing assistance to taxpayers by establishing an Annual SPT Task Force Team.
Copyright (c) 2025 Bondan Aditya Wijanarko, Mohamad Mahsun, Sulastiningsih Sulastiningsih https://creativecommons.org/licenses/by-sa/4.0
UPAYA PENINGKATAN KESADARAN HUKUM MASYARAKAT PEMOHON SURAT IJIN MENGEMUDI DI SATLANTAS POLRESTA MAGELANG
This research aims to describe the reasons why the increase in legal awareness among people applying for driving licenses at the Magelang Police Traffic Unit is still not optimal and to formulate efforts to increase legal awareness among the people applying for driving licenses at the Magelang Police Traffic Unit.The research design used is descriptive quantitative research supported by data obtained by observation, interviews and involvement with the research object. The sample for this study was 100 SIM applicants. Data analysis uses a qualitative analysis model using the average method and the Miles & Hubberman model.The results of the research show that the cause of increasing legal awareness among people applying for driving licenses at the Magelang Police Traffic Unit is still not optimal, namely due to lack of socialization, lack of knowledge regarding the contents of traffic regulations, there are still people who have a less obedient or obedient attitude towards the regulations, There are still emerging patterns of legal behavior that hope for ease in making a SIM with an Online SIM, Mobile SIM and also socialization. Efforts to increase legal awareness among people who apply for driving licenses at the Magelang Police Traffic Unit in this research are increasing the knowledge of Satlantas Members with various activities such as coaching at morning assembly, and new training and then conducting socialization to the community to increase knowledge about driving license regulations, Magelang Police Traffic Unit Members carry out socialization and education to the public so that they want to read and learn about the contents of the regulations by reading the Knowledge about Driving License (SIM) module which is widely available on the internet, organizing traffic counseling and education in schools, carrying out Enforcement, Order and Discipline Operations (Ops Gaktibplin) ) then the legal attitude for the community in making a SIM C, is developed by increasing understanding of the regulations for making a SIM. You can learn by accessing the material by looking at the site www.korlantas.polri.go.id. Patterns of legal behavior in making SIM C by providing convenience in making SIMs with Online SIMs, Mobile SIMs, service innovation and also socialization via radio, and the POLRI Super App.
Copyright (c) 2024 Ishom Mustofa, Muhammad Mathori https://creativecommons.org/licenses/by-sa/4.0
STRATEGI COST ENGINEER DALAM UPAYA PENINGKATAN KOMPETENSI PADA TINGKAT AKURASI ESTIMASI BIAYA PROYEK PERUSAHAAN JASA KONSULTAN KONSTRUKSI
Penelitian ini bertujuan untuk mengetahui (1) peranan cost engineer dalam perusahaan jasa konsultan konstruksi; (2) upaya cost engineer dalam melakukan perhitungan harga penawaran perusahaan jasa konsultan konstruksi pada lelang proyek jasa konsultasi konstruksi dan (3) tindakan yang semestinya dilakukan oleh cost engineer perusahaan jasa konsultan konstruksi untuk meningkatkan akurasi estimasi biaya proyek. Dalam penelitian ini menggunakan survei yaitu dengan menyebarkan angket kuisoner untuk mengumpulkan data utama untuk memperoleh fakta dengan pengambilan sampel dari populasi. Proses pengumpulan data dilakukan melalui Pengambilan sampel dilakukan dengan menggunakan teknik snowball sampling yaitu dengan penentuan sampel yang mula-mula jumlahnya kecil, kemudian semakin membesar. Hasil penelitian ini menunjukkan bahwa (1) Terdapat beberapa variabel yang diperoleh tentang faktor kelemahan cost engineer pada perusahaan konsultan konstruksi untuk peningkatan kompetensi dalam meningkatkan akurasi estimasi biaya proyek (2) faktor yang paling besar dalam kelemahan cost engineer adalah beban kerja yang terlalu banyak dengan nilai means terbesar yaitu 6,2 dan standart deviasi 1,014185 hal tersebut menunjukan bahwa kesalahan dalam pemilihan kualifikasi tenaga ahli yang berkompeten untuk dimobilisasi ke lapangan merupakan faktor penyebab kelemahan yang paling mempengaruhi kempetensi cost engineer. This research aims to determine (1) the role of cost engineers in construction consulting services companies; (2) the cost engineer's efforts in calculating the bid price of the construction consulting services company at the auction for the construction consulting services project and (3) the actions that should be taken by the cost engineer of the construction consulting services company to increase the accuracy of the project cost estimate. This research uses a survey, namely by distributing questionnaires to collect primary data to obtain facts by taking samples from the population. The data collection process was carried out through sampling. Sampling was carried out using the snowball sampling technique, namely by determining a sample that was initially small in number, then increasingly larger. The results of this research show that (1) There are several variables obtained regarding the weakness factors of cost engineers in construction consulting companies to increase competence in increasing the accuracy of project cost estimates (2) the biggest factor in the weakness of cost engineers is too much work load with a value The largest mean is 6.2 and the standard deviation is 1.014185. This shows that errors in selecting the qualifications of competent experts to be mobilized to the field are the factors that cause weaknesses that most affect the competency of cost engineers.
Copyright (c) 2025 Rio Azqy Beauty Puspa, Muda Setia Hamid https://creativecommons.org/licenses/by-sa/4.0