Abstract:This study aims to examine the relationship between employee training and development programs and customer satisfaction levels within the hospitality sector, with a particular focus on MaxOne Hotels in Makassar. Employing…
ng a mixed-methods approach, the research integrates employee surveys, customer feedback, and performance metric analysis to assess the influence of training programs on service quality and customer experiences. The findings reveal that employee training and development variables account for only 1.4% of the variance in customer satisfaction, with the remaining 98.6% influenced by other factors. Nevertheless, well-structured training program designs were shown to significantly enhance employees' critical thinking, communication, emotional regulation, and problem-solving skills. Furthermore, technology-based training demonstrates substantial potential for improving service efficiency and facilitating adaptation to operational innovations. In conclusion, while the direct impact of training on customer satisfaction is relatively minor, thoughtfully designed training programs remain essential for delivering high-quality customer experiences and sustaining competitiveness in the industry. This research offers valuable insights into strategies for optimizing training effectiveness in the hospitality sector.
Abstract:This research aims to examine the transformation of Islamic education management in the digital era and its implications for the quality of learning, with a focus on the innovation of technology use in teaching and administration.…
istration. This research uses a descriptive qualitative approach, collecting data through interviews, observations, and documentation in several Islamic educational institutions that have implemented digital technology. Research results reveal that the adoption of technology such as Learning Management Systems (LMS), e-learning platforms, and administrative digitization has improved the effectiveness of the learning process and the efficiency of school management. The findings also indicate that this transformation brings significant changes to the organizational culture, creating higher transparency and accountability in the management of educational institutions. The novelty of this research lies in the comprehensive analysis of the challenges and strategies faced by Islamic educational institutions in aligning technological advancements with traditional values, as well as the emphasis on the importance of continuous training for educators to enhance technological competence. Nevertheless, there are still obstacles such as limited infrastructure and a lack of digital literacy among educators. This research concludes that digital transformation in Islamic educational institutions offers great potential in improving the quality of education, provided it is accompanied by the enhancement of educators' capacities and equitable access to technology
Abstract:This study uses multiple linear regression analysis as the primary analytical tool to investigate the transformative effects of Electronic Self-Assessment Tax (E-SPT) and E-Filing systems on corporate tax revenue. By examining…
mining the integration of these digital tools, the research highlights their significant impact on enhancing tax administration efficiency, accuracy, and compliance. E-SPT simplifies the tax reporting process, reduces administrative burdens, and minimizes errors through automated checks. E-Filing improves transparency and accountability by providing clear, traceable records of submissions. Together, these systems streamline tax compliance, increase taxpayer awareness, and boost overall revenue collection. The study is based on a sample of 100 corporate taxpayers registered at KPP Pratama. The findings indicate that the adoption of E-SPT and E-Filing systems results in significant improvements in corporate tax revenue, emphasizing the role of digital solutions in modernizing tax systems.
Abstract:This research aims to analyze the implementation of the First In First Out (FIFO) system in managing raw material inventory in the kitchen of Hotel R-GINA Pemalang. The research method used is qualitative, focusing on direct…
rect observation, in-depth interviews, and document analysis related to the inventory management process. Although the FIFO system has been widely studied in the context of manufacturing and supply chains in general, this research provides new insights into its application in a hotel kitchen operational environment. The research results show that the implementation of the FIFO system in the kitchen of Hotel R-GINA Pemalang has helped improve the efficiency of raw material usage and reduce the risk of spoilage or expiration. However, several challenges were found in its implementation, such as limited storage space and the need for staff training. The conclusion of this research emphasizes the importance of the FIFO system in raw material inventory management in the hospitality industry. The proposed recommendations include improving storage infrastructure, developing a digital recording system, and ongoing training programs for kitchen staff.
Abstract:Risk based audit (RBA) is an approach that is increasingly being applied in the banking sector to increase the effectiveness of risk management and compliance with regulations. This approach helps banks identify high-risk…
k areas and prioritize audits according to the level of risk. This research uses qualitative methods with a literature research approach. Data sources consist of scientific journal articles, books, reports and documents related to risk-based and banking audits. Research findings show that the RBA has several key roles in improving banking performance. First, RBA improves operational efficiency and effectiveness by focusing audits on high-risk areas. Second, the RBA enables banks to proactively identify and manage risks, thereby strengthening financial and operational stability. Third, the RBA ensures that banks are more compliant with regulations and industry standards, reducing the risk of sanctions and fines. In addition, the implementation of RBA encourages the formation of a strong risk management culture and the use of information technology to support the risk management process. Risk based audit plays a significant role in improving banking performance. By improving operational efficiency, managing risk proactively, ensuring regulatory compliance, establishing a strong risk management culture, and leveraging technology, banks can achieve stability and better performance in the long term. These findings support the importance of implementing RBA as the main strategy in risk management and supervision in the banking sector.
Abstract:This research aims to investigate the financial performance of a company by focusing on liquidity ratio analysis and market ratio analysis. Financial performance is a key indicator in evaluating the stability and financial…
al efficiency of a company. Liquidity ratios and market ratios are used to measure the financial performance of PT Gudang Garam Tbk as a case study during the period 2021-2023. By analyzing liquidity ratios and market ratios, this research aims to provide a deeper understanding of the financial health and market valuation of PT Gudang Garam Tbk. The research findings explain that overall, PT Gudang Garam Tbk needs to focus on better liquidity management and strategic initiatives. Management should be proactive in analyzing the factors affecting the financial performance of the company and take necessary actions to improve the situation. With careful management and the right strategies, PT Gudang Garam Tbk is expected to improve its financial performance and maintain stability in the long term
Abstract:Universities are increasingly adapting to changes brought by technological advancements and globalization. Bhayangkara University Jakarta Raya is no different, having implemented an efficient Tuition Payment Information…
System. This article details the design and development of the system using the waterfall method. The main objective of this system is to make it easier for administrative staff and students to process tuition payments. The research method used a needs analysis approach, consisting of observation and interviews. The waterfall approach was utilized for system implementation. The process involved requirements analysis, system design, implementation, testing and operation. The Unified Modeling Language (UML) served as an object-based system design visualization tool. The tuition payment information system provides login access with divided access rights for students, the Academic Administration Bureau, and the Financial Administration Bureau. The system includes features such as student data management, tuition payment verification, and report preparation. The results of implementation show positive changes in the efficiency and convenience of the tuition payment process for students and administrative staff. This article highlights the role of information systems in improving the efficiency of financial administration and services at Universitas Bhayangkara Jakarta Raya. By allowing students to monitor payments online, the system provides significant support for tuition payment management. Hopefully, this system will contribute positively to improving the quality of educational services at this university, creating efficiency in financial administration, and providing a basis for further development of the information system.
Perguruan tinggi semakin beradaptasi terhadap perubahan yang dibawa oleh kemajuan teknologi dan globalisasi. Universitas Bhayangkara Jakarta Raya juga menerapkan Sistem Informasi Pembayaran Uang Kuliah yang efisien. Artikel ini merinci perancangan dan pengembangan sistem menggunakan metode waterfall. Tujuan utama dari sistem ini adalah untuk memudahkan staf administrasi dan mahasiswa dalam memproses pembayaran uang sekolah. Metode penelitian menggunakan pendekatan analisis kebutuhan yang terdiri dari observasi dan wawancara. Pendekatan waterfall digunakan untuk implementasi sistem. Prosesnya melibatkan analisis persyaratan, desain sistem, implementasi, pengujian dan operasi. Unified Modeling Language (UML) berfungsi sebagai alat visualisasi desain sistem berbasis objek. Sistem informasi pembayaran SPP menyediakan akses aktor login dengan hak akses terbagi untuk mahasiswa, Biro Administrasi Akademik, dan Biro Administrasi Keuangan. Sistem ini mencakup fitur-fitur seperti pengelolaan data siswa, verifikasi pembayaran SPP, dan penyusunan laporan. Hasil implementasi menunjukkan perubahan positif pada efisiensi dan kenyamanan proses pembayaran SPP bagi mahasiswa dan tenaga administrasi. Artikel ini menyoroti peran sistem informasi dalam meningkatkan efisiensi administrasi dan pelayanan keuangan di Universitas Bhayangkara Jakarta Raya. Dengan memungkinkan siswa memantau pembayaran secara online, sistem ini memberikan dukungan yang signifikan untuk manajemen pembayaran uang sekolah. Sistem ini diharapkan dapat memberikan kontribusi positif terhadap peningkatan kualitas layanan pendidikan di universitas ini, menciptakan efisiensi dalam administrasi keuangan, dan memberikan landasan bagi pengembangan sistem informasi lebih lanjut
Abstract:PT Berau Coal as one of the National Coal mining companies operating in Berau Regency, East Kalimantan, is always trying to increase its coal production. PT Berau Coal's production target in 2014 is 23 million tons (Source:…
ce: PT Berau Coal's 5-year long-term plan document). This increase in production can basically be achieved in 2 (two) ways, namely: 1. This is done by adding heavy equipment such as loading equipment and production transportation equipment so that production capacity becomes greater. 2. This is done by maximizing the productivity of mechanical equipment, namely existing loading and transport equipment. Increasing production capacity by maximizing the productivity of existing mechanical equipment is a relatively cheaper way than adding heavy equipment. Efficiency is the key to increasing the productivity of existing mechanical tools. Based on considerations of the company's need to increase production, one of which is by maximizing the productivity of existing mechanical equipment, this research aims to conduct a study on the productivity of PC1250 loading equipment and HD465 transportation equipment carried out at the Agaru Pit mining block 44-50 at the Samabarata site. PT Berau Coal so that the results of this study can determine the productivity of each mechanical device. The research method is carried out using direct computation, tabular method, and comparison between theoretical and actual and using the theory of calculation equations. Where the supporting data for analysis is in the form of field data as primary data and literature data as supporting (secondary) data. The results of this research study are the productivity of PC1250 loading equipment and HD465 transportation equipment where there are deviation values between actual and theoretical, both positive deviation (the optimum positive deviation between actual and theoretical is 97.3%) and negative deviation (optimum negative deviation between actual and theoretical is -11.8 %).
Abstract:This study evaluates the umrah service policy implemented by the Regional Office of the Ministry of Religious Affairs of Maluku Province. The research was motivated by the need to ensure that umrah services provide protection,…
ction, convenience, administrative certainty, and equitable access for prospective pilgrims in an archipelagic province. A qualitative descriptive approach was used. Data were collected through observation, document review, and in-depth interviews with officials and employees involved in umrah service management at the Regional Office during August-October 2023. The analysis applies six public-policy evaluation criteria: effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness. The findings show that the policy has generally met the six criteria. Effectiveness is reflected in administrative preparation, document control, security, and comfort before departure, during the stay in Saudi Arabia, and during return. Efficiency is shown through the use of available resources, a service process of approximately three to ten days, and continuous monitoring of travel providers. Adequacy is reflected in supervision of facilities, accommodation, safety standards, information, and complaint mechanisms. Equity is pursued through equal access, affordable costs, gender sensitivity, and protection of pilgrims. Responsiveness appears in rapid responses to complaints, emergency coordination, and service improvement based on feedback. Appropriateness is demonstrated through compliance with Islamic values, business ethics, regulations, and Saudi Arabian procedures. The study implies that digital registration, transparent quota management, cost audits, emergency response teams, and certified service personnel are needed to strengthen umrah service governance.
Abstract:Penelitian ini bertujuan untuk mengkaji dampak eco-efficiency dan pengungkapan emisi karbon terhadap valuasi perusahaan yang tercatat di Bursa Efek Indonesia. Dalam menghadapi persaingan perusahaan yang semakin ketat, perusahaan…
rusahaan tidak hanya harus mengoptimalkan pendapatan tetapi juga mempertimbangkan dampak lingkungan dari kegiatan mereka. Gagasan efisiensi lingkungan dan transparansi emisi karbon diantisipasi untuk meningkatkan evaluasi yang menguntungkan investor. Strategi studi yang digunakan adalah pendekatan kuantitatif dengan menggunakan analisis regresi data panel, yang melibatkan 17 perusahaan di dalam industri pertambangan dari tahun 2021 hingga 2023. Temuan tersebut menunjukkan bahwa efisiensi lingkungan dan pengungkapan emisi karbon tidak secara signifikan mempengaruhi nilai perusahaan. Temuan ini mengindikasikan bahwa meskipun perusahaan melakukan praktik ramah lingkungan, skeptisisme investor terhadap kredibilitas pengungkapan dapat mengurangi dampak positifnya. Penelitian ini diharapkan dapat menjadi referensi bagi perusahaan dalam meningkatkan komunikasi mengenai komitmen lingkungan dan bagi investor dalam mempertimbangkan faktor lingkungan dalam pengambilan keputusan investasi.