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: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:Public service innovation in the development of micro, small, and medium enterprises (MSMEs) in Indonesia has been historically dominated by the managerial logic of New Public Management, which positions efficiency and quantitative…
uantitative targets as the measure of success. This approach fails to build long-term relational capacity among entrepreneurs, government, and the broader supporting ecosystem. This article analyses HETERO SPACE (House of Entrepreneurs, Technology-driven Ecosystem, Resource Optimization, Supportive Programs, Accessible Network, Collaborative Environment), a public service innovation developed by the Cooperatives and SME Office of Central Java Province, which received outstanding recognition in the 2025 Public Service Innovation Competition. The analysis applies a New Public Governance framework with emphasis on two sub-theoretical dimensions, namely co-production and collaborative networking. The research approach is a qualitative case study drawing on secondary data from the official Public Service Innovation System, implementation reports of the Central Java Cooperatives and SME Office, and relevant academic literature. The central argument is that HETERO SPACE is not merely an expanded MSME assistance programmed but a transition in the role of government from a sole service provider to an ecosystem orchestrator that mobilizes resources across actors. Findings indicate that HETERO SPACE success rests on three interrelated conditions, namely a platform design that facilitates inter-actor encounters, trust built through repeated interaction, and institutional commitment from the provincial government to share authority with non-state partners. The article contributes to Indonesian public administration literature by shifting the analytical arena of co-production from the social and health sectors to economic governance, and by demonstrating that New Public Governance principles can be operationalized concretely at the subnational level.
Abstract:This study discusses the optimization of a company's financial performance through working capital management and capital structure policies. To increase profitability (ROA), companies require efficient cash conversion cycle…
ycle management and optimal funding supported by internal company characteristics. The research problem proposed is to determine how to achieve increased profitability in an automotive distributor company through the efficiency factors of Cash Conversion Cycle (CCC), Firm Size (Firm Size), Leverage (DER), and historical profitability factors (ROA_Lag). The sample of this study is the financial statements of PT New Ratna Motor (Nasmoco Group) in Semarang City for the 2021-2024 period, which were transformed into quarterly data (N=16). The results of data analysis indicate that this research model has a good level of feasibility (goodness of fit) with the ability to explain variations in profitability (Adjusted R Square) of 78.1% and successfully overcome autocorrelation interference. Simultaneously, there is a strong relationship between the independent variables and the company's profit movements. Partially, the Cash Conversion Cycle (CCC) variable is proven to have a negative and significant effect on profitability, while the Firm Size and Leverage variables have not shown a significant effect at the 95% confidence level.
Abstract:Culinary MSMEs with perishable products face challenges in managing production costs due to the presence of unsold products, which are often not included in determining the Cost of Goods Sold (COGS). This study aims to analyze…
nalyze the application of the full costing method by integrating Expected Spoilage Cost into the COGS calculation at Siomay Kang Dani MSME and evaluate its impact on business profitability. The study used a descriptive quantitative approach with a single case study method. Data were obtained through interviews, direct observation, and documentation related to production costs and the number of unsold products. The results show that the conventional COGS of Rp7,665 per portion increased to Rp8,975 per portion after incorporating the Expected Spoilage Cost of Rp591,240 per month. The integration of spoilage costs results in a more realistic cost calculation because it considers losses due to leftover products. A sensitivity analysis also shows that increasing spoilage levels leads to an increase in COGS and a decrease in profit margins. This study suggests that the application of a modified COGS can help MSMEs set selling prices and manage profitability more accurately
Abstract:The global paradigm shift in waste governance towards a circular economy has driven the adoption of Community-Based Solid Waste Management (CBSWM), widely manifested in Indonesia through the Waste Bank initiative. Although…
gh theoretically designed as an ecological mitigation instrument and a catalyst for economic empowerment, previous literature remains dominated by techno-ecological and urban biases. These studies often overlook the structural dynamics of community empowerment in areas lacking established recycling infrastructure. This study aims to fill this gap by investigating the economic empowerment mechanisms and institutional resilience of the Berseri Waste Bank in Bengkalis Regency, a coastal-island area facing logistical disruption constraints. This study employed a qualitative approach with a case study design, involving 10 multi-actor informants (government, managers, customers, and community leaders) selected through purposive and snowball sampling. Data were collected via in-depth interviews, observations, and document reviews, with data credibility ensured through source and method triangulation. The results reveal four main findings: (1) increased environmental awareness that reduces open burning practices; (2) increased real household income; (3) the emergence of micro-scale circular logistics practices; and (4) community participation heavily driven by social capital (trust and local leadership). Theoretically, this study extends the application of circular economy theory by proving its viability at the micro-community level in geographically isolated regions. As a practical implication, this study recommends that local governments formally recognize waste banks as legitimate circular economy entities and provide policy interventions in the form of coastal transportation logistics subsidies
Abstract:This study discusses the effectiveness of the Swallow Nest Tax in increasing Regional Original Revenue (PAD) in Luwu Regency. The research problem focuses on the low realization of tax revenue compared to the set target…
and the suboptimal contribution of the swallow nest tax to PAD. The objective of this study is to analyze the level of effectiveness of the swallow nest tax and the factors influencing it.
This research uses a descriptive qualitative approach with data collection techniques through interviews and documentation. Data analysis was conducted using an elasticity ratio approach and an interactive analysis model. The results show that the swallow nest tax has not been effective in increasing PAD, with an average elasticity value of -0.03% (inelastic) during the 2022–2024 period. The realization of tax revenue is still far below the established target. This condition is influenced by low taxpayer awareness, suboptimal business reporting, limited supervision, and unstable harvest yields. As a result, the tax effectiveness remains low and has not provided a significant contribution to PAD.
Abstract:This study aims to analyze the level of taxpayer compliance in paying Motor Vehicle Tax at the Samsat Office of Bantaeng Regency. The research uses a descriptive quantitative and qualitative approach with data collection…
techniques through documentation, interviews, and observation. Quantitative analysis is carried out by measuring the formal compliance ratio based on the number of taxpayers who pay on time compared to the number of registered taxpayers, while qualitative analysis is conducted through indicators of awareness, compliance with due dates, compliance with regulations, willingness to pay, and views on Samsat services. The results of the study indicate that the level of taxpayer compliance is relatively high, but it shows a tendency to decrease from year to year. The decrease is influenced by the increasing number of registered vehicles that is not matched by an increase in awareness, the economic factors of the community, and delays in payment due to other priority needs. Service innovations such as mobile services and digital convenience contribute positively, but have not fully encouraged optimal compliance. This study confirms that improving compliance requires continuous education strategies, strengthening public services, and consistent supervision
Abstract:This study aims to analyze the influence of packing machine automation on operator productivity in the facial tissue industry by considering the role of moderation, technical competence and operator workload perception.…
The method used is Systematic Literature Review (SLR) by reviewing scientific articles published in the 2020–2026 range from reputable databases such as Scopus. The selection process was carried out using the PRISMA approach through the identification, screening, eligibility, and inclusion stages, resulting in a number of articles relevant to the topics of industrial automation, labor productivity, technical competence, and workload. The results of the study show that the implementation of packing machine automation in general has a positive impact on increasing operator productivity through time efficiency, quality consistency, and reduction of manual errors. Nevertheless, the effectiveness of automation is highly dependent on the level of technical competence of the operator, especially in the operation, maintenance and troubleshooting of the machine. In addition, workload perception has also been shown to moderate the relationship, where automation can lower physical workloads but potentially increase mental workloads due to the demands of automated system supervision. Other findings suggest that an imbalance between automation levels and human resource readiness can hinder productivity optimization. Conceptually, this study confirms that the relationship between packing machine automation and operator productivity is not linear, but is influenced by individual and psychological factors. The practical implications of this study are the importance of technical competency-based training as well as adaptive workload management in supporting the successful implementation of automation in the manufacturing industry. This research contributes to the development of an integrative model that connects technology, people, and operational performance in the context of the tissue processing industry.
Abstract:This study aims to analyze the effect of government financial report accountability on the achievement of Sustainable Development Goals (SDGs) 1 in Indonesia. The study used secondary data obtained from the Central Statistics…
stics Agency (BPS) and the Supreme Audit Agency (BPK). The study sample consisted of 456 local governments with an observation period of 2021–2022, resulting in 912 observations. The analytical method used was panel data regression with the Generalized Least Squares (GLS) approach and the Random Effects Model (REM). The results showed that government financial report accountability has a positive and significant effect on the achievement of SDG 1. The coefficient value of 0.645 with a significance level of 0.000 indicates that the better the level of local government accountability, the higher the achievement of poverty alleviation. This study proves that transparent, accountable, and effective financial governance can support the success of government programs in improving public welfare and accelerating the achievement of sustainable development in Indonesia.