Abstract:This study examines how leadership and work-life balance influence employee performance directly and indirectly through employee engagement at the Fisheries Service of Central Maluku Regency. A descriptive quantitative,…
causal-correlational design was applied to the entire population of 49 employees using total sampling. Data were analyzed through descriptive statistics, path analysis, and Sobel tests to estimate direct, indirect, and mediating effects. The findings show that leadership significantly affects employee engagement (beta = 0.582; p < 0.001), while work-life balance also has a significant, although smaller, effect on engagement (beta = 0.129; p = 0.005). Employee engagement strongly affects performance (beta = 0.942; p < 0.001). In contrast, the direct effects of leadership (beta = 0.034; p = 0.613) and work-life balance (beta = -0.008; p = 0.756) on performance are not significant. Sobel testing confirms that employee engagement mediates the effect of leadership on performance (p = 0.00015) and the effect of work-life balance on performance (p = 0.03). The model explains 92.4% of the variance in performance. The study's novelty lies in demonstrating, within a local public-sector context, that leadership and work-life balance improve performance primarily by strengthening employee engagement rather than through direct effects. These findings imply that public organizations should prioritize engagement-oriented leadership and work-life policies to achieve sustainable employee performance.
Abstract:Ketahanan pangan merupakan salah satu instrumen strategis dalam pembangunan desa karena tidak hanya berkaitan dengan pemenuhan kebutuhan pangan masyarakat, tetapi juga berpotensi meningkatkan pendapatan, produktivitas, dan…
an kesejahteraan masyarakat. Penelitian ini bertujuan untuk menganalisis pengaruh Program Ketahanan Pangan terhadap Tingkat Kesejahteraan Masyarakat di Desa Kedunggong, Kecamatan Sadang, Kabupaten Kebumen. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Sampel penelitian berjumlah 60 responden yang merupakan masyarakat penerima manfaat Program Ketahanan Pangan. Pengumpulan data dilakukan melalui kuesioner, sedangkan analisis data menggunakan IBM SPSS Statistics melalui analisis statistik deskriptif, uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linear berganda, uji t, dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa Program Ketahanan Pangan memiliki hubungan yang sangat kuat dengan tingkat kesejahteraan masyarakat, dengan nilai korelasi sebesar 0,943 dan koefisien determinasi (R²) sebesar 0,889. Artinya, sebesar 88,9% variasi tingkat kesejahteraan masyarakat dapat dijelaskan oleh dimensi ketahanan pangan, sedangkan 11,1% dipengaruhi oleh faktor lain di luar model penelitian. Secara parsial, ketersediaan pangan berpengaruh positif dan signifikan terhadap kesejahteraan masyarakat dengan koefisien regresi sebesar 1,707 dan signifikansi 0,001; akses pangan berpengaruh positif dan signifikan dengan koefisien 0,950 dan signifikansi 0,012; stabilitas pangan berpengaruh positif dan signifikan dengan koefisien 1,164 dan signifikansi 0,001; sedangkan pemanfaatan pangan memiliki pengaruh positif dengan koefisien 0,777 dan signifikansi 0,054. Dengan demikian, penguatan Program Ketahanan Pangan, terutama pada aspek ketersediaan, akses, dan stabilitas pangan, menjadi faktor penting dalam meningkatkan kesejahteraan masyarakat Desa Kedunggong.
Abstract:Penelitian ini menganalisis pengaruh Gross Profit Margin (GPM) dan Return on Equity (ROE) terhadap pertumbuhan laba pada perusahaan industri makanan olahan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024.…
. Kesenjangan penelitian (gap) muncul dari fluktuasi pertumbuhan laba yang tidak konsisten, sementara penelitian terdahulu menunjukkan hasil yang beragam mengenai pengaruh rasio profitabilitas terhadap laba. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif kausal. Sebanyak 13 perusahaan dipilih melalui teknik purposive sampling dari populasi 32 perusahaan industri makanan olahan, sehingga diperoleh 52 sampel data. Data dianalisis menggunakan regresi linier berganda dengan bantuan IBM SPSS Statistics 25. Uji asumsi klasik membuktikan model regresi berdistribusi normal, bebas multikolinearitas, heteroskedastisitas, dan autokorelasi. Uji parsial (uji t) menunjukkan GPM tidak berpengaruh signifikan terhadap pertumbuhan laba, sedangkan ROE berpengaruh positif dan signifikan. Uji simultan (uji F) menunjukkan GPM dan ROE secara bersama-sama berpengaruh signifikan terhadap pertumbuhan laba, dengan koefisien determinasi sebesar 12,6 persen. Temuan ini mengindikasikan bahwa efisiensi penggunaan ekuitas lebih menentukan pertumbuhan laba dibandingkan margin laba kotor, sehingga memberikan wawasan praktis bagi manajer dan investor pada industri makanan olahan.
Abstract:Penelitian ini bertujuan untuk mengetahui dan menganalisis kinerja pegawai pada Balai Prasarana Permukiman Wilayah Gorontalo yang dilihat dari lima indikator, yaitu prestasi kerja, kedisiplinan, kerja sama, keterampilan,…
dan tanggung jawab. Metode penelitian yang digunakan adalah penelitian kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Informan dalam penelitian ini berjumlah 5 orang pegawai yang dipilih secara purposive. Teknik analisis data menggunakan model Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan/verifikasi. Hasil penelitian menunjukkan bahwa kinerja pegawai pada Balai Prasarana Permukiman Wilayah Gorontalo secara umum telah berjalan dengan baik. Pada indikator prestasi kerja, pegawai tergolong sangat baik karena mampu menyelesaikan pekerjaan sesuai target, kualitas, dan batas waktu yang telah ditentukan serta melakukan koordinasi dengan atasan ketika menghadapi kendala. Pada indikator kedisiplinan, secara umum sudah cukup baik karena peraturan dan sanksi telah diterapkan, namun masih ditemukan beberapa pegawai yang datang terlambat, menunda pekerjaan, dan kurang mematuhi ketentuan jam kerja. Pada indikator kerja sama, telah terjalin dengan baik melalui koordinasi, komunikasi, dan saling membantu dalam menyelesaikan pekerjaan secara tim. Pada indikator keterampilan, pegawai tergolong baik dalam menggunakan kemampuan dan pengetahuan untuk menyelesaikan pekerjaan serta didukung dengan kegiatan pengembangan kompetensi seperti bimbingan teknis, pendidikan dan pelatihan, serta workshop. Sementara itu, pada indikator tanggung jawab, pegawai tergolong cukup baik dalam melaksanakan tugas dan kewajibannya, meskipun masih terdapat beberapa pegawai yang menunda pekerjaan. Dengan demikian, kinerja pegawai pada Balai Prasarana Permukiman Wilayah Gorontalo telah berjalan dengan baik, namun aspek kedisiplinan dan tanggung jawab masih perlu ditingkatkan melalui evaluasi dan pengawasan secara berkelanjutan agar pelaksanaan tugas dapat semakin optimal.
Abstract:This descriptive qualitative research analyzes the effectiveness of policy implementation on handling vagrants and beggars at the Social Affairs and Community Empowerment Office of Gorontalo City. Four indicators from George…
orge C. Edward III's policy implementation theory—communication, resources, disposition, and bureaucratic structure—are employed as the analytical framework. Field data obtained through observation, interviews, and documentation were systematically analyzed using the data condensation, display, and conclusion drawing model of Miles, Huberman, and Saldana. The findings indicate that the policy implementation on handling vagrants and beggars at the Social Affairs and Community Empowerment Office of Gorontalo City has been running fairly well but has not yet been optimal. In the communication aspect, coordination among implementers has been functioning well; however, information dissemination to target groups and the general public remains suboptimal. In the resources aspect, policy implementation has been supported by human resources, authority, and facilities, yet is still constrained by limited personnel and underutilized facilities and databases. In the disposition aspect, officials demonstrate commitment, responsibility, and a professional attitude in implementing the policy; however, guidance programs have not been able to reach all vagrants and beggars on a sustainable basis. In the bureaucratic structure aspect, policy implementation has been supported by Standard Operating Procedures (SOPs), clear task distribution, and inter-division coordination; nevertheless, SOP implementation in the field still needs optimization to ensure services reach all target groups. Based on these findings, the Social Affairs and Community Empowerment Office of Gorontalo City needs to enhance communication and socialization to target groups, strengthen human resources and supporting facilities, optimize guidance and empowerment programs, and improve inter-agency coordination so that the policy implementation on handling vagrants and beggars can be more effective in improving social welfare.
Abstract:This study aims to examine the influence of deferred tax and tax planning on earnings management in primary consumer goods sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The…
The variables employed in this study are deferred tax and tax planning as independent variables, and earnings management as the dependent variable. Panel data regression analysis was utilized to assess the influence of the independent variables on the dependent variable, both simultaneously and individually. The study population consisted of 83 companies, with a sample of 32 companies selected via purposive sampling, resulting in 160 observations. Data processing was conducted using EViews version 12 software, and the Common Effect Model (CEM) was selected as the model. Hypothesis testing using the model feasibility test (F-test) indicated that the model is suitable for measuring the influence of the independent variables on the dependent variable. The research results show that: (1) deferred tax and tax planning simultaneously have a significant effect on earnings management; (2) deferred tax does not have a significant partial effect on earnings management, indicating that deferred tax does not directly drive earnings management; and (3) tax planning has a positive and significant partial effect on earnings management.
Abstract:This study aims to improve children's singing ability through the use of video-based learning in second-grade students at SDN 6 Kabila, Bone Bolango Regency. The research problem identified was the low singing ability of…
students due to the lack of engaging learning media. Video-based learning was employed to help students understand pitch, rhythm, and lyrics, thereby enhancing their confidence, interest, and singing skills in music education. This study adopted a Classroom Action Research (CAR) design following the Kemmis and McTaggart spiral model, conducted in two cycles (Cycle I with two meetings and Cycle II with one meeting). The subjects were 21 second-grade students (9 males and 12 females). Data collection techniques included observation, tests (performance assessments), interviews, and documentation. Data were analyzed descriptively to determine improvements in students' singing ability across four indicators: pitch accuracy, rhythmic accuracy, lyric mastery, and expression with self-confidence. The results showed that students' initial singing ability was low, with only 28% achieving the minimum mastery criterion (KKM). After implementing video-based learning, students' mastery increased to 43% in Cycle I Meeting I, 62% in Cycle I Meeting II, and 90% in Cycle II Meeting I. Teacher activity improved from 60% (adequate) to 96% (excellent), and student activity increased from 59% (adequate) to 96% (excellent). These findings demonstrate that video-based learning effectively improves children's singing ability, confidence, and active participation in music education at the elementary school level.
Abstract:This study aims to improve children's singing ability through the use of video-based learning in second-grade students at SDN 6 Kabila, Bone Bolango Regency. The research problem identified was the low singing ability of…
students due to the lack of engaging learning media. Video-based learning was employed to help students understand pitch, rhythm, and lyrics, thereby enhancing their confidence, interest, and singing skills in music education. This study adopted a Classroom Action Research (CAR) design following the Kemmis and McTaggart spiral model, conducted in two cycles (Cycle I with two meetings and Cycle II with one meeting). The subjects were 21 second-grade students (9 males and 12 females). Data collection techniques included observation, tests (performance assessments), interviews, and documentation. Data were analyzed descriptively to determine improvements in students' singing ability across four indicators: pitch accuracy, rhythmic accuracy, lyric mastery, and expression with self-confidence. The results showed that students' initial singing ability was low, with only 28% achieving the minimum mastery criterion (KKM). After implementing video-based learning, students' mastery increased to 43% in Cycle I Meeting I, 62% in Cycle I Meeting II, and 90% in Cycle II Meeting I. Teacher activity improved from 60% (adequate) to 96% (excellent), and student activity increased from 59% (adequate) to 96% (excellent). These findings demonstrate that video-based learning effectively improves children's singing ability, confidence, and active participation in music education at the elementary school level.
Abstract:This study is motivated by a fundamental problem concerning how the character-education values contained in the book of Akhlāq Lil Banīn can be implemented consistently and meaningfully within Arabic language learning, amid…
amid an intense schedule, a diversity of methods, and the gap between the readiness of learners and educators in the boarding environment. This study aims to analyze and describe the implementation of character-education values from the book of Akhlāq Lil Banīn in Arabic language learning activities at the MBS Al Mujahidin Islamic Boarding School, Gunungkidul, Yogyakarta. The method used is qualitative, with data collected through observation, interviews, and documentation; informants were selected by purposive sampling, and data analysis comprised data reduction, data presentation, and drawing conclusions. The results show that the implementation of character values takes place integratively, intensively, and contextually through a combination of formal school activities and non-formal dormitory activities such as mufrodat, hiwar, muhadhoroh, qirā’ah, muḥādatsah, and integrated Arabic learning. These activities not only develop linguistic competence but also serve as a medium for internalizing religious, disciplinary, responsibility, and social-care values through habituation and role modeling. Challenges were also found in the form of differing prior abilities among learners, a dense activity schedule, and the dynamic assignment of educators, all of which affect the absorption and internalization of values. It is concluded that the success of Akhlāq Lil Banīn-based character education depends heavily on pedagogical adaptation, differentiated learning, and management of the activity rhythm.
Abstract:The Qur'an, as the primary source of Islamic teachings, contains legal verses that require in-depth interpretation for proper application, one notable example being Tafsir al-Maraghi by Ahmad Musthafa al-Maraghi, a contemporary…
mporary Egyptian scholar known for his moderate stance and independence from madhhab fanaticism. This study aims to reveal al-Maraghi's typology of ijtihad in interpreting legal verses, identify the legal products he produced, and examine his responses to contemporary legal issues. The research employs a library research method with a descriptive-analytical approach and fiqhi tafsir framework, using Tafsir al-Maraghi as the primary source alongside various ahkam tafsir and fiqh works as secondary sources, analyzed through content analysis and comparative reasoning. The findings show that al-Maraghi developed an integrative ijtihad model combining five typologies, namely bayani, tarjihi, maqashidi, istislahi, and tajdidi, with maqashid al-shari'ah orientation as the most dominant character, spanning worship, marriage, inheritance-testament, transactions, politics, and criminal law. The study concludes that this ijtihad pattern produces moderate, contextual legal interpretations relevant to the development of contemporary Islamic law in Indonesia. Further research is recommended to apply a systematic contemporary maqashid approach.