Abstract:This study was to determine the effect of workload and work stress on employee performance in PT PLN (Persero) Karebosi Customer Service Unit Makassar City. the sample of this study were 58 employees. This type of research…
ch is Quantitative research. The data used are primary data and secondary data obtained using the questionnaire distribution technique. The results of the study shows that there is a positive influence between the workload variable (X1) on employee performance (Y) and there is a negative influence between the work stress variable (X2) on the employee performance variable which can be shown through the multiple linear regression equation, namely Y = 38. 355 + 0.265 - 0.294 + e and has a significant effect with the t_ (calculated) value of each variable of 3.711> t_ (table) (X1) and -2.612> t_ (table) (X2), with a significance level of 0.003 <0.05 (X1) and 0.012 <0.05 (X2). The R Square value of 0.501 this figure shows that the workload variable and the work strea variable in this study contributed an influence of 50.1%.
Abstract:This study aims to determine the expenditure performance of the District Planning Agency. Majene in the Budget Realization Report regarding the difference between spending and the budget, spending growth, spending efficiency…
ency and how capital expenditures and operations are being carried out. This research is a quantitative descriptive study, the data used is secondary data in the form of a report on the realization of the Regional Planning Agency's budget for the 2018-2020 fiscal year in Kab. Majene. The analytical techniques used are analysis of spending variance, analysis of spending growth, analysis of spending efficiency, and shopping compatibility. The results of this study indicate that the results of the analysis of the expenditure variance in 2018 - 2020 expenditure performance are considered good even though in 2018 the level of budget realization is very low, which is only 22% compared to the following year. Analysis of spending growth in 2018 – 2019 increased by 362%. Meanwhile, in 2019-2020, it actually decreased by 37% percent from last year. Expenditure efficiency analysis in 2018 the level of budget efficiency is 22%, in 2019 the level of budget efficiency is 98%, and in 2020 the level of budget efficiency is 95%. Although in 2018 the level of budget efficiency is still relatively good because it does not exceed the total budget target or the level of budget efficiency is above 100%. The compatibility analysis, namely the analysis of capital expenditures on total expenditures, shows that in 2018 the level of capital expenditure was only 1%, in 2019 it was only 2% and in 2020 it was only 1%. As for the analysis of operating expenses in 2018 it was 99%, in 2019 it was 98%, and in 2020 it was 99%.
Abstract:This study aims to examine and analyze the effect of financial literacy and financial inclusion on the financial performance of MSMEs in Makassar City. Sources of data in this study are primary data and secondary data. The…
he population is all MSMEs in Makassar City which are registered with the Makassar City Cooperatives and MSMEs Office with sample selection using certain considerations (purposive sampling). The analytical method used is multiple linear regression analysis with SPSS (Statistical Product and Service Solutions) tools.
Abstract:This research aims to determine the application of value chain model in zakat management at the Makassar City National Amil Zakat Agency. Population in this research is financial statements BAZNAS Makassar City in 2016 to…
o 2018. Sample this research is data zakat conducted by BAZNAS Makassar City in 2016-2018. Data collection in research is by documentation, observation and interviews. The analysis technique used is descriptive method of value chain model analysis. The results showed that value chain model application can describe the activities carried out and increase the BAZNAS Makassar City value added. Primary activities consisting of zakat receipts, management functions application, zakat distribution, distribution and services. Furthermore secondary activities consist of administration, technology development, human resources management, and institutional facilities.
Abstract:Promosi penerimaan mahasiswa baru (PMB) merupakan salah satu faktor penting dalam meningkatkan jumlah dan kualitas calon mahasiswa. Namun, strategi promosi yang belum memanfaatkan data historis secara optimal dapat menyebabkan…
babkan kegiatan promosi kurang tepat sasaran. Penelitian ini bertujuan untuk menganalisis data historis PMB sebagai dasar dalam menyusun strategi promosi yang lebih efektif pada Jurusan Teknologi Informasi dan Komputer Politeknik Negeri Lhokseumawe. Penelitian menggunakan pendekatan kuantitatif deskriptif dengan memanfaatkan data sekunder PMB periode 2023–2025. Analisis dilakukan melalui tahapan data cleaning, transformasi data, statistik deskriptif, segmentasi calon mahasiswa, dan visualisasi data menggunakan dashboard analitik. Variabel yang dianalisis meliputi program studi, asal sekolah, jurusan asal sekolah, kecamatan, kabupaten/kota, provinsi, jalur masuk, dan sumber informasi pendaftar. Hasil penelitian menunjukkan bahwa sebagian besar pendaftar berasal dari Provinsi Aceh, khususnya Kabupaten Aceh Utara dan Kota Lhokseumawe, dengan dominasi lulusan jurusan IPA serta peminat terbesar pada Program Studi Teknik Informatika. Instagram dan website menjadi sumber informasi utama bagi calon mahasiswa. Pemanfaatan data historis melalui visualisasi data mampu memberikan informasi yang lebih komprehensif mengenai karakteristik calon mahasiswa sehingga dapat mendukung pengambilan keputusan dalam penyusunan strategi promosi PMB yang lebih terarah, efektif, dan berbasis data.
New student admissions (PMB) promotion is an important factor in increasing the number and quality of prospective students. However, promotional strategies that do not optimally utilize historical data can result in less targeted promotional activities. This study aims to analyze historical PMB data as a basis for developing a more effective promotional strategy in the Information and Computer Technology Department of the Lhokseumawe State Polytechnic. The study uses a descriptive quantitative approach utilizing secondary PMB data for the 2023–2025 period. The analysis was carried out through the stages of data cleaning, data transformation, descriptive statistics, prospective student segmentation, and data visualization using an analytical dashboard. The variables analyzed included study program, school of origin, major of origin of school, sub-district, regency/city, province, admission route, and applicant information sources. The results show that most applicants come from Aceh Province, especially North Aceh Regency and Lhokseumawe City, with a predominance of science graduates and the greatest interest in the Informatics Engineering Study Program. Instagram and websites are the main sources of information for prospective students. The use of historical data through data visualization can provide more comprehensive information regarding the characteristics of prospective students so that it can support decision-making in developing more targeted, effective, and data-based PMB promotion strategies.
Abstract:This study aims to examine the concept of semantic fields in the thought of Ahmad Mukhtar Umar and its relevance to Arabic language learning. The research employs a qualitative approach with the library study method, which…
ch is based on theoretical analysis of relevant scholarly literature. The data consist of primary and secondary sources. The primary data are obtained from Ahmad Mukhtar Umar’s works discussing ‘ilm al-dalālah (semantics), while the secondary data come from books, journal articles, and websites related to semantics and Arabic language learning. The findings show that Ahmad Mukhtar Umar’s linguistic thought is built upon the integration of classical Arabic linguistic traditions and modern linguistic theories, emphasizing language as a dynamic and contextual system of meaning. The concept of the semantic field is understood as a network of semantic relations among vocabulary items, encompassing synonymy, hyponymy, part–whole relations, antonymy, and incompatibility. The study concludes that applying the concept of semantic fields in Arabic language learning enables thematic and conceptual vocabulary development, thereby supporting more meaningful, communicative, and contextual learning.
Abstract:This study aims to analyze the concept of Islamic education from the perspective of tafsir tarbawi based on the thoughts of the Indonesian three prominent Islamic education scholars, namely Ahmad Tafsir, Abuddin Nata, and…
d Muhaimin. The focus of the study is directed toward three main aspects of education: educational goals, educational materials, and educational methods derived from the values of the Qur’an. This research employs a qualitative approach using library research. The data were obtained from primary sources in the form of the works of the examined scholars and secondary sources consisting of books, journal articles, and relevant research findings. Data collection was conducted through documentation, while data analysis employed content analysis with a descriptive-analytical approach. The results indicate that tafsir tarbawi views the goal of Islamic education as an effort to form insan kāmil, characterized by a balanced development of faith, knowledge, and morality. Educational materials are integrative, combining religious knowledge and general knowledge based on Qur’anic values. Meanwhile, educational methods in tafsir tarbawi emphasize humanistic, contextual, and participatory approaches through exemplification, dialogue, storytelling, and habituation. This study affirms that tafsir tarbawi has strong relevance in addressing the challenges of contemporary Islamic education, particularly in strengthening students’ character and moral values.
Abstract:The development of Rempang Island through the Rempang Eco-City project has become one of Indonesia’s strategic initiatives to promote investment, industrialization, and regional economic growth in coastal areas. While the…
the project is expected to strengthen economic competitiveness and attract large-scale investment, its implementation has generated significant social, environmental, and governance challenges. Existing studies on Rempang have primarily focused on land disputes, relocation issues, and agrarian conflicts, with limited attention given to disaster risk governance and socio-ecological vulnerability perspectives. This study aims to analyze the development of Rempang Island through the lens of Disaster Risk Governance (DRG) and socio-ecological vulnerability to understand how development policies, environmental change, and governance arrangements interact in shaping risks within coastal regions. This study employs a qualitative approach using literature review and policy analysis. Data were collected from government regulations, official reports, public policy documents, human rights reports, academic publications, and other credible secondary sources. The analytical framework integrates disaster risk governance, socio-ecological vulnerability, and public policy theories. The findings indicate that the Rempang conflict should not be understood solely as an agrarian dispute or community resistance to relocation. Instead, it reflects broader governance challenges associated with integrating disaster risk considerations into coastal development policies. The project has the potential to generate socio-ecological vulnerabilities related to land tenure uncertainty, livelihood transformation, cultural identity concerns, environmental pressures, and limited stakeholder participation. The study argues that sustainable coastal development depends not only on economic investment but also on the capacity of governance systems to manage emerging risks through collaborative, adaptive, and inclusive approaches. The article contributes to the literature by positioning the Rempang case as a governance-of-risk issue and highlighting the need to integrate economic development, environmental sustainability, and disaster risk reduction within coastal governance frameworks.
Abstract:The conflict surrounding the Rempang Eco-City National Strategic Project (PSN) on Rempang Island, Batam City, Riau Islands Province, is one of the most complex development policy crises of the past decade. This study analyzes…
lyzes the neglected environmental disaster mitigation dimensions in the acceleration of the Rempang Eco-City PSN from nine environmental perspectives, while evaluating whether the cancellation of this strategic development policy is a normatively and empirically justifiable choice. Using a qualitative research approach with a case study design, the study combines regulatory analysis based on legal documents including Laws, Government Regulations, Presidential Regulations, Ministerial Regulations, Environmental Impact Assessment (AMDAL) documents, and the Batam City Spatial Plan (RTRW) with field data from secondary sources compiled between 2023–2025. The findings reveal four main conclusions: (1) regulatory incoherence exists between Permenko Ekuin No. 7/2023 and Law No. 32/2009 on Environmental Protection and Management (PPLH) as well as Law No. 27/2007 on Coastal Zone Management; (2) the AMDAL process was carried out procedurally without participatory substance and was only initiated after the conflict erupted; (3) environmental impacts including threats of deforestation of protected forests, mangrove ecosystem degradation, and sea sand exploitation have not been adequately mitigated; and (4) resistance from approximately 80% of affected residents indicates a failure of the Free, Prior, and Informed Consent (FPIC) principle. The most recent development shows that through Presidential Regulation (Perpres) No. 12 of 2025, signed by President Prabowo Subianto on February 10, 2025, Rempang Eco-City is no longer listed among the 77 national strategic projects. This study recommends a comprehensive policy evaluation for Rempang Island development based on an independent AMDAL review, fulfillment of the rights of the Malay indigenous community, and a moratorium on all construction activities until legal certainty is established.
Abstract:This study aims to analyze the determinants of dividend policy and their implications for stock returns among companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. Specifically, the study examines…
examines the effects of Return on Assets (ROA), Current Ratio (CR), Debt-to-Equity Ratio (DER), Sales Growth (SG), and Firm Size (SIZE) on Dividend Payout Ratio (DPR), as well as the impact of DPR on stock returns. The research employs a quantitative approach using secondary data obtained from the annual financial reports of dividend-paying companies listed on the IDX. The sample consists of 822 firm-year observations selected through purposive sampling. Data analysis was conducted using path analysis with multiple regression models, supported by classical assumption tests including normality, heteroscedasticity, multicollinearity, and autocorrelation tests. The results indicate that during the overall period of 2019–2024, ROA, DER, and SG significantly and negatively affect DPR, while CR and SIZE do not have significant effects. Furthermore, CR negatively affects stock returns, whereas SG and DPR have positive and significant effects on stock returns. The findings also reveal that the relationships among financial performance, dividend policy, and stock returns vary across pre-crisis, crisis, and post-crisis periods. Overall, dividend policy plays an important mediating role in influencing stock returns, particularly during and after periods of financial uncertainty. These findings provide valuable insights for investors, corporate managers, and policymakers in formulating dividend and investment decisions under different economic conditions.