Abstract:This study aims to empirically analyze the influence of budget participation on the accuracy of profit planning in Micro, Small, and Medium Enterprises (MSMEs) that produce special Ambon souvenirs. The accuracy of profit…
planning is an important indicator of the success of MSME financial management, considering their limited resources and high levels of environmental uncertainty. This study adopts a quantitative approach using a survey method. Primary data was collected through a questionnaire distributed to 30 owners or managers of MSMEs for special Ambon souvenirs, which were selected using purposive sampling. Data analysis was carried out using descriptive statistics and simple linear regression analysis. The results of the study show that budget participation has a positive and significant effect on the accuracy of profit planning. These findings show that the higher the level of involvement of MSME actors in the budgeting process, the more accurate the profit planning will be. This research theoretically contributes to the development of managerial accounting in the context of MSMEs and provides practitioner implications for business practitioners and local governments in improving the quality of MSME financial management.
Abstract:This study examines the implementation of the Quick Response Code Indonesian Standard (QRIS) among Micro, Small, and Medium Enterprises (MSMEs) and analyzes the effect of ease of use on transaction efficiency. This research…
rch employs a quantitative explanatory approach based on a field study conducted in Teluk Ambon District. Data were collected through structured questionnaires distributed to MSME actors who have implemented QRIS as a digital payment system. A total of 30 MSMEs were selected using purposive sampling based on predefined criteria. The collected data were analyzed using validity and reliability tests, descriptive statistics, simple linear regression analysis, t-test, and coefficient of determination (R²). The results show that ease of use has a positive and significant effect on transaction efficiency, with a significance value of 0.033, which is lower than the 0.05 significance level. The coefficient of determination (R²) value of 0.153 indicates that ease of use explains 15.3% of transaction efficiency, while the remaining 84.7% is influenced by other factors not examined in this study. These findings support the Technology Acceptance Model (TAM) proposed by Davis and confirm that QRIS contributes to improving transaction efficiency among MSMEs. This study provides theoretical contributions to digital payment adoption literature and practical implications for policymakers, financial institutions, and MSME actors.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) are the backbone of the Indonesian economy, yet they still face the challenge of suboptimal financial performance. This study aims to analyze the direct influence of Financial…
Attitudes and Behavioral Control on MSME Financial Performance and examine the mediating role of Financial Behavior in this relationship. This study is grounded in the Theory of Planned Behavior (TPB), which positions attitudes and behavioral control as the primary determinants of individual intentions and behavior.
Using a quantitative approach, this study will test hypotheses on 31 MSME owners/managers in Nusaniwe District, selected through purposive sampling. Data will be collected through a Likert-scale questionnaire and analyzed using SPSS statistical software. Validity, reliability, and multiple regression tests will test the simultaneous influence of attitudes, control, and behavior on financial performance. The results are expected to provide insight into the importance of behavioral aspects (attitudes and control) in improving MSME financial performance and contribute to more effective mentoring programs and policy formulation
Abstract: Abstract Patient safety incidents remain a critical healthcare problem in Indonesia, particularly within hospital settings. Patient safety goals are an essential priority for healthcare providers, especially nurses, who…
ses, who serve as the frontline workforce delivering continuous care. Optimal implementation of patient safety goals requires adequate knowledge, supportive attitudes, and strong professional performance from nurses. Effective adherence to these goals plays a key role in preventing adverse events that may harm or endanger patients. This study aimed to examine the relationship between nurses’ knowledge and attitudes with the implementation of Patient Safety Goals in a private hospital in West Sumatra, Indonesia. A descriptive quantitative method with a cross-sectional design was used. A total of 35 nurses were selected through total sampling. Data were collected using validated questionnaires (KPSQ, APSQ, IPSG I–VI). Statistical analysis employed the Chi-Square test with a significance level of p < 0.05. Results showed that more than half of the nurses demonstrated good knowledge (51.4%), positive attitudes (57.1%), and good implementation of patient safety goals (54.3%). Chi-Square analysis revealed significant associations between knowledge and patient safety goal implementation (p=0.044<0.05), as well as between attitudes and patient safety goal implementation (p=0.012). The study concludes that nurses’ knowledge and attitudes are significantly related to the implementation of patient safety goals. Continuous training and regular dissemination regarding patient safety standards are recommended to strengthen nurses’ adherence to SOPs and to enhance the overall patient safety culture within the hospital.
Keywords : Knowledge; Attitudes; Patient Safety Goals; Nurses; Hospital
Abstract:Adolescents are a vulnerable group to the risks of sexual violence and HIV transmission due to limited sexual literacy, insufficient access to accurate reproductive health information, and strong socio-cultural taboos surrounding…
rrounding sexuality. Comprehensive interventions are needed to equip adolescents with adequate knowledge, attitudes, and gender-sensitive decision-making skills. This study aimed to analyze the effectiveness of a PLISSIT-based Comprehensive Sexual Education intervention in improving adolescents’ attitudes toward HIV transmission prevention from a gender equality perspective. This quasi-experimental study involved 100 students selected through simple random sampling and divided into experimental and control groups. The experimental group received four PLISSIT-based educational sessions integrating gender equality principles, while the control group received conventional sexual education. Data were collected using pre- and post-test questionnaires and analyzed using the Wilcoxon signed-rank test. The results showed a substantial improvement in adolescents’ attitudes after the intervention. Prior to the intervention, only 18% of students demonstrated good attitudes toward HIV prevention, while 82% were categorized as poor. After the intervention, 90% of students in the experimental group showed good attitudes, and only 10% remained in the poor category, with a statistically significant difference (p = 0.001). These findings indicate that the PLISSIT-based comprehensive sexual education model is effective in shaping positive attitudes by providing a safe space for discussion, relevant information, and gender-responsive guidance. In conclusion, the PLISSIT-based intervention significantly enhances adolescents’ attitudes toward HIV prevention and can serve as a strategic approach in school-based reproductive health education.
Abstract:This study aims to explore and analyze the comparative level of regional budget transparency between Pekanbaru City and Bengkalis Regency based on the availability of budget documents, financial reports, and public information…
mation accessibility through official local government websites. The data used are official documents published by the Regional Financial and Development Supervisory Agency (BPKAD), the Regional Public Information Agency (PPID), the Central Statistics Agency (BPS), and local government websites. The literature review indicates that both regions have implemented transparency principles, but Bengkalis has more comprehensive documents available on the PPID portal, while Pekanbaru demonstrates consistent publication of its Regional Government Accountability Report (LKPD) and annual budget documents. This research provides input for local governments to improve the quality of fiscal information disclosure.
Abstract:Menstrual pain or dysmenorrhea can cause disruption of daily activities in teenage girls, lessen concentration, and even affect their academic achievement. Lemon aromatherapy is a non-pharmacological method used to reduce…
e dysmenorrhea pain by giving relaxation and analgesic effects with its active compounds, such as limonene and linalool. Based on the data from the World Health Organization (WHO), around 90% of women experience dysmenorrhea, and 10–15% of them suffer from severe dysmenorrhea that requires intervention. This study aims to determine the effect of lemon aromatherapy in reducing the level of dysmenorrhea pain among girls. This study was a quantitative research with a quasi-experimental approach using a one-group pretest-posttest design. The population was all seventh and eighth-grade female students of SMP Negeri 1 Simpang Tiga, Aceh Besar, who experienced dysmenorrhea. A total of 15 respondents were selected using purposive sampling. The study was conducted from May 29 to June 21, 2025. The intervention was carried out by giving lemon aromatherapy on the first to third day of menstruation, once a day intake for about 15 minutes. The pain level was assessed using the Numerical Rating Scale (NRS). The data were analyzed using the Paired Samples T-Test. The results showed that most respondents experienced moderate pain (93.3%) before receiving the treatment, and a small proportion experienced severe pain (6.7%). After receiving lemon aromatherapy, the pain level decreased to mild pain (46.7%) and moderate pain (53.3%). The mean pain score before intervention was 3.07 and decreased to 2.53 after intervention, with a difference of 0.54. The statistical analysis obtained a p-value of 0.001 (p < 0.05), indicating that there was a significant effect of lemon aromatherapy on reducing dysmenorrhea pain. Thus, based on the findings, this study recommends that teenage girls use lemon aromatherapy as an alternative independent treatment to reduce menstrual pain complaints.
Abstract:This study aims to examine the effectiveness of the Rally Table strategy in improving students’ English writing skills at the junior high school level. The research employed a quasi-experimental design with a pre-test and…
and post-test non-equivalent control group design. The participants consisted of eighth-grade students from MTsS Al-Qosimiyah Sorek Satu, divided into experimental and control groups. The experimental group received writing instruction using the Rally Table strategy, a cooperative learning technique where students take turns contributing to a written task collaboratively. In contrast, the control group received conventional teaching methods. Data were collected through writing tests and analyzed using statistical methods to determine the significance of the improvement. The results indicated that students in the experimental group showed a significantly higher improvement in writing performance compared to those in the control group. These findings suggest that the Rally Table strategy can effectively enhance students’ ability to generate ideas, organize content, and use grammar and vocabulary appropriately in writing. It is recommended that English teachers integrate cooperative learning strategies such as Rally Table into their writing instruction to foster active participation and improve writing outcomes.
Abstract:The purpose of this study was to determine the relationship between online game addiction and emotional changes among school-age children at UPT SDN Garuda Makassar. The phenomenon of increasing gadget and online game use…
e among children has become a major concern because it can affect their emotional and social aspects. This research employed a quantitative method with a descriptive correlational design and a cross-sectional approach. The population consisted of all fifth- and sixth-grade students totaling 37 respondents, with 34 students meeting the inclusion criteria. Data were collected through questionnaires and analyzed statistically using a significance level of 0.05. The results showed that most respondents experienced online game addiction (18 students or 52.9%) and emotional changes (18 students or 52.9%). Based on the bivariate test results, a p-value of 0.007 (p < 0.05) was obtained, indicating a significant relationship between online game addiction and emotional changes among school-age children.
Abstract:This study is a quantitative research aimed at determining the effect of leadership style and work discipline on employee performance at PDAM Tirta Jeneberang in Gowa Regency. The sample was taken from PDAM Tirta Jeneberang…
ang in Gowa Regency. The type of data used in this study is quantitative data obtained from questionnaires distributed and related to the issues under study. The sampling technique used in this study was the Slovin formula. The sample processed in this study consisted of 80 people. Data collection was carried out by distributing questionnaires. In this study, the data sources used in data collection included primary and secondary data. The research instrument used in this study was the Likert scale method. The results of the study were processed using the Statistical Package for the Social Sciences (SPSS) version 27 application. Based on the results of the study, it was found that leadership style and work discipline had a positive and significant effect on employee performance.