Abstract:This study aims to analyze the effect of the implementation of financial measurement instruments and quantification methods on the quality of financial performance assessment of Micro, Small, and Medium Enterprises (MSMEs)…
s) in Ambon City. The study employed a quantitative approach using a survey method through the distribution of questionnaires to 60 MSME owners in Ambon City. The data analysis techniques included validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²) analysis using the Statistical Package for Social Sciences (SPSS). The results indicate that the implementation of financial measurement instruments does not have a significant effect on the quality of MSME financial performance assessment, with a significance value of 0.209 > 0.05. Meanwhile, quantification methods have a positive and significant effect on the quality of MSME financial performance assessment, with a significance value of 0.000 < 0.05. Simultaneously, the implementation of financial measurement instruments and quantification methods significantly affects the quality of MSME financial performance assessment, as indicated by a significance value of 0.000 < 0.05. The coefficient of determination (R²) is 0.797, indicating that 79.7% of the variation in the quality of MSME financial performance assessment can be explained by the two independent variables, while the remaining 20.3% is influenced by other factors outside the research model.
Abstract:This research aims to determine the Islamic spiritual guidance model in strengthening the morals of inmates at the Padangsidimpuan Class IIB Correctional Institution. This research is motivated by the importance of religious…
ious formation as an effort to shape changes in behavior, spiritual awareness and morals of inmates while serving their sentence. The research method used is qualitative research with a descriptive approach. Data was obtained through observation, interviews and documentation of development officers, spiritual mentors and inmates. The research results show that the Islamic spiritual guidance model is implemented through religious lectures, learning to read the Koran, Islamic studies, congregational prayers, dhikr, and daily moral development. Guidanceis carried out on a scheduled basis and involves cooperation between correctional institutions and religious leaders. Islamic spiritual guidance has a positive influence on changes in the attitudes and behavior of inmates, such as increasing discipline, awareness of worship, mutual respect, and decreasing deviant behavior in the correctional environment. Supporting factors in implementing this program include support from officers and enthusiasm of the inmates, while inhibiting factors are limited facilities and a lack of spiritual mentors.
Abstract:Adolescents represent a high-risk group for HIV/AIDS infection due to limited knowledge of transmission mechanisms and appropriate prevention strategies. Health information exposure plays a critical role in shaping adequate…
ate knowledge as the foundation for preventive behavior. This study aims to determine the level of HIV/AIDS prevention knowledge among adolescent students and to analyze its association with health information exposure. A cross-sectional study was conducted among 189 students at Institut Ilmu Kesehatan Pelamonia in 2026, recruited via random sampling. Data were collected using a structured questionnaire and analyzed using the Chi-square test (α = 0.05). A total of 66% of respondents had sufficient knowledge of HIV/AIDS prevention; however, 48% had never been exposed to related health information. A significant association was found between health information exposure and knowledge level (p = 0.04; OR = 3.4; 95% CI: [complete]). Health information exposure is significantly associated with HIV/AIDS prevention knowledge among adolescent students. Health education institutions should strengthen structured and sustainable HIV/AIDS education programs to prepare students as future health professionals.
Abstract:Drug abuse among teenagers is a social problem that requires serious attention because it can have negative impacts on their physical and psychological health, as well as their social lives. Teenagers, as an age group in…
the process of discovering their identity, are highly vulnerable to environmental and social influences that can lead to drug abuse. This study aims to determine the efforts made by the National Narcotics Agency (BNNK) of South Tapanuli Regency in preventing and handling drug abuse among adolescents in the South Tapanuli area. This study used a qualitative approach with field research methods. Data were obtained through observation, interviews, and documentation. Informants in this study were employees of the BNNK of South Tapanuli, specifically the Prevention and Community Empowerment (P2M) team and the rehabilitation team. The results of the study indicate that prevention efforts are carried out through socialization, counseling, education, and collaboration with various parties in supporting the Prevention, Eradication of Drug Abuse and Illicit Trafficking (P4GN) program. Meanwhile, handling efforts are carried out through assessment, counseling, rehabilitation, and post-rehabilitation monitoring for drug abusers. The obstacles faced include low awareness in some communities, the influence of social circles, stigma against former drug users, and developments in technology and social media. Therefore, collaboration between families, schools, communities, and the government is necessary to support successful efforts to prevent and address drug abuse in teenagers.
Abstract:Mental and spiritual health are crucial aspects of the patient's recovery process in hospitals. In addition to medical treatment, patients also require psychological and spiritual support to help them cope with the various…
us challenges that arise from their illness. This article aims to describe the implementation of Islamic Guidance and Counseling services to strengthen the mental and spiritual health of patients at Padangsidimpuan Indonesian National Armed Forces Hospital. Services provided include spiritual guidance, religious motivation, prayer guidance, individual counseling, and emotional support for patients and their families. Through an Islamic approach, counselors strive to help patients increase their patience, sincerity, optimism, and inner peace in facing their illness and treatment. The results of the service implementation indicate that Islamic Guidance and Counseling contribute positively to patients' psychological and spiritual well-being. Patients who receive support tend to have a better zest for life, lower anxiety levels, and a stronger ability to accept and cope with their health conditions. Furthermore, spiritual guidance activities also help patients maintain their religious practices during treatment, providing a sense of comfort and increasing hope for recovery. The presence of Islamic Guidance and Counseling services in hospitals not only complements existing healthcare services but also plays a crucial role in achieving holistic and humane care. Therefore, strengthening these services requires continued development to optimally support patients' mental and spiritual well-being and improve the overall quality of healthcare.
Abstract:Digital transformation has changed accounting from a transaction-recording function into a data-driven, technology-enabled, and strategic business process. This study aims to examine how digital transformation reshapes accounting…
ccounting practices in Indonesian companies, particularly in financial reporting, management accounting, auditing, internal control, and accountant competencies. The study applies an interpretive qualitative approach through document-based case synthesis and thematic analysis of thirty-five recent national and international studies published within the last five years. The analysis identifies five major themes: automation of routine accounting activities, cloud-based accounting information systems and enterprise resource planning integration, artificial intelligence and robotic process automation in accounting and auditing, the transformation of accountants into digital analysts and business advisors, and governance challenges related to data quality, ethics, cybersecurity, and internal control. The findings indicate that Indonesian companies benefit from digital accounting through faster reporting, improved information quality, more efficient operations, and better decision-making. Nevertheless, the transformation is constrained by uneven digital literacy, limited readiness of accounting human resources, resistance to system change, weak data governance, and the need for stronger ethical safeguards. This study contributes to accounting literature by providing a qualitative synthesis of digital transformation in Indonesian corporate accounting practices and by offering practical implications for companies, accountants, auditors, and accounting education institutions.
Abstract:Actually, mosques aren’t just places for worship; they also act as centers for education, social training, and community development. But these days, mosques are often mainly used for ritual worship. This article looks at…
at how the Community Service Program (KKN) strategy helps turn mosques into spaces for kids’ academic growth. The study uses a qualitative descriptive method with data collected through observation and documents during the KKN. Data analysis involved reducing, presenting, and drawing conclusions from the data. The findings show that the KKN program encourages new ways of using mosques, like tutoring, homework help, literacy programs, and other educational activities with kids. The program positively impacts motivation to learn, reading ha bits, discipline, and helps shape kids’ religious character. The success of this transformation.
Abstract:Pemilihan Ketua Badan Eksekutif Mahasiswa (BEM) merupakan proses penting dalam menentukan mahasiswa yang memiliki kompetensi terbaik untuk memimpin organisasi kemahasiswaan. Namun, proses seleksi yang masih bergantung pada…
da popularitas dan penilaian subjektif berpotensi menghasilkan keputusan yang kurang optimal. Penelitian ini bertujuan membangun Sistem Pendukung Keputusan (SPK) menggunakan metode Multi-Objective Optimization on the Basis of Ratio Analysis (MOORA) untuk membantu proses pemilihan Ketua BEM secara objektif. Data penelitian diperoleh melalui wawancara dengan pembina BEM untuk menentukan kriteria dan bobot penilaian. Lima kriteria yang digunakan meliputi kepemimpinan, kemampuan komunikasi, pengalaman organisasi, integritas, dan indeks prestasi kumulatif (IPK). Tahapan metode MOORA terdiri atas penyusunan matriks keputusan, normalisasi, perhitungan nilai optimasi, dan proses perangkingan. Hasil penelitian menunjukkan bahwa alternatif K1 memperoleh nilai optimasi tertinggi sebesar 0,473 sehingga direkomendasikan sebagai Ketua BEM terpilih. Penerapan metode MOORA mampu menghasilkan proses pengambilan keputusan yang lebih objektif, sistematis, transparan, dan akurat sehingga dapat dijadikan sebagai alat bantu dalam menentukan Ketua BEM berdasarkan kriteria yang telah ditetapkan.
The selection of the Student Executive Board (BEM) President is an important process in determining the most qualified student to lead the student organization. However, conventional selection processes often rely on popularity and subjective judgments, which may lead to less optimal decisions. This study aims to develop a Decision Support System (DSS) using the Multi-Objective Optimization on the Basis of Ratio Analysis (MOORA) method to support a more objective selection process. Research data were collected through interviews with BEM advisors to determine the assessment criteria and their corresponding weights. Five criteria were used, namely leadership, communication skills, organizational experience, integrity, and grade point average (GPA). The MOORA method consists of decision matrix construction, normalization, optimization value calculation, and ranking. The results indicate that candidate K1 achieved the highest optimization value of 0.473 and was therefore recommended as the selected BEM President. The implementation of the MOORA method provides a more objective, systematic, transparent, and accurate decision-making process, making it an effective tool for supporting the selection of the most suitable BEM President based on predetermined criteria.
Abstract:Digital transformation has become a strategic priority for organizations seeking to enhance competitiveness and achieve sustainable performance in dynamic business environments. This study examines the effect of digital…
leadership on sustainable performance through the mediating role of employee agility within the context of human capital development. A quantitative explanatory approach was employed using survey data collected from employees involved in digital transformation initiatives. Data were gathered through a structured questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the direct and indirect relationships among the proposed constructs. The findings indicate that digital leadership significantly enhances employee agility by fostering adaptability, continuous learning, and responsiveness to technological change. Employee agility was found to have a strong positive effect on sustainable performance, suggesting that agile employees contribute substantially to organizational resilience, innovation capability, and long-term effectiveness. Furthermore, employee agility partially mediates the relationship between digital leadership and sustainable performance, demonstrating that the influence of leadership on sustainability outcomes operates largely through workforce adaptability. These results highlight the critical role of human capital development in digital transformation and provide empirical evidence that sustainable organizational performance can be achieved when digital leadership is effectively translated into agile employee behavior. The study contributes to the growing literature on digital transformation and human resource management by offering an integrated framework that links leadership, employee capabilities, and sustainability-oriented organizational outcomes.
Abstract:Customer loyalty is an essential factor in sustaining retail businesses amid increasing competition in the household appliance industry. PT BOLDe Sukabumi experienced a decline in customer loyalty, as reflected in decreasing…
sing membership, repeat purchases, customer satisfaction, and BOLDe application usage throughout 2025. This study aims to examine the effect of Customer Engagement Behavior, consisting of Service Improvement and Response Behavior, on Customer Loyalty through Value Co-Creation. A quantitative approach was employed using purposive sampling involving 120 customers of PT BOLDe Sukabumi. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results reveal that Service Improvement and Response Behavior have positive and significant effects on both Value Co-Creation and Customer Loyalty. Furthermore, Value Co-Creation positively affects Customer Loyalty and mediates the relationship between Customer Engagement Behavior and Customer Loyalty