Abstract:Digital technology has great potential to revolutionize family finance, especially in rural areas such as Watang Kassa Village, Batulappa District, Pinrang Regency. Digital finance provides solutions for families that previously…
eviously relied on manual financial record-keeping and traditional financial information systems. With digital technology, people can record and monitor their family finances through digital financial platforms, making family financial management more efficient. Research Objectives: (1) To analyze the level of digital financial literacy among low-income communities and identify the factors influencing it. (2) To evaluate the role of digital financial platforms in helping low-income families manage their finances effectively. (3) To identify the challenges faced by low-income communities in accessing and utilizing digital financial services. (4) To assess the impact of using digital financial technology on family financial management and the well-being of low-income communities. This study employs a Participatory Action Research (PAR) approach. Participatory Action Research is a research method that involves the active participation of the community or group being studied throughout the research process, from planning, implementation, and reflection to corrective actions. The research findings indicate that the community lacks sufficient education regarding financial literacy in the use of digital tools for managing family finances. This lack of education poses a significant challenge in adopting digital finance for financial management among low-income communities. However, with the financial revolution, low-income communities have begun to understand the use of digitalization in managing family finances.
Abstract:Human relations management is an important aspect of an organization's success, especially in creating a harmonious, productive, and ethical work environment. This study aims to explore the integration of philosophical values…
alues in human relations management through the Systematic Literature Review (SLR) approach. The Systematic Literature Review (SLR) method was used in this study to analyze and synthesize various previous studies related to human relations management. The SLR process involves identifying, screening, and evaluating studies from a variety of sources, including international indexed journals, to gain an in-depth understanding of key trends and issues in the implementation of humanitarian relations management. Of the 150 articles found, 52 articles met the inclusion criteria for further analysis. By analyzing the literature from various academic databases, this study identifies key concepts in philosophy, such as humanism, deontological ethics, utilitarianism, and existentialism, that are relevant to support the management of interpersonal relationships in organizations. The results of the study show that the application of philosophical values can improve the quality of relationships between individuals through more ethical decision-making, value-oriented leadership, and strengthening mutual respect in work interactions. In addition, this study reveals a significant gap in the literature related to the practical implementation of philosophy in the context of modern management, especially in certain sectors. These findings make a theoretical contribution in expanding the understanding of the role of philosophy in human relations management as well as offering recommendations for further research and practical applications in organizational environments.
Abstract:This research aims to find out how student learning outcomes differ in the Accounting Laboratory course based on previous educational background. The population in this sample is all 91 students who filled out the Googleform…
form provided. The sample size was obtained using the Yamane formula for the two independent variables, namely SMK with 40 students and SMA with 20 students. The type of research in this research is quantitative comparative using the independent sample t-test analysis technique, with the test carried out being a difference test of one group of samples (pairs). The results of this research are that there is no statistically significant difference between the learning outcomes of students with vocational/MAK backgrounds and the learning outcomes of students with high school/MA backgrounds. Keywords: Learning Outcomes, Educational Background
Abstract:This research aims to examine the effect of Fixed Asset Investment, Solvency, Working Capital and Free Cash Flow on Profitability. Several previous studies showed various results. To obtain valid results, a test is carried…
ed out on each variable based on the hypothesis that is built. The research population is manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sample used was selected using a purposive sampling method. After eliminating data with several criteria, 57 companies were identified as samples during the 2017-2020 period. Hypothesis testing was carried out using multiple linear regression analysis with the help of IBM SPSS version 25 software. The results of this research show that Fixed Asset Investment, Solvency and Free Cash Flow have an influence on Profitability, while Working Capital has no influence on Profitability.
Abstract:Sukuk is one of the subjects in the field of Sharia accounting that is growing rapidly in Islamic finance as an alternative investment instrument that has attracted investors' interest in the last few decades. This article…
le aims to provide a deeper understanding of the topics raised, and the theories and methodologies used in research conducted in all countries in the world in the last 10 years (2010-2020). A review of articles from Publish or Perish that is indexed by Scopus and guided by the NVivo R1 application is used to analyze the data. From the results of the study, it was found, firstly about the trend of research on sukuk over the last 10 years by categorizing it from the publishing journal, year of publication, country, and research theme. Second, it was found that there were 29 theories used in previous articles related to the review of the Sukuk literature as an investment in Islamic securities. Furthermore, this theory influences the methods used for research, there are 29 methodologies found in previous articles. Third, the findings regarding research gaps are based on themes for further research
Abstract:Digital transformation is a hot topic for research. Various technological developments encourage various organizations to carry out digital transformation to achieve organizational goals. This is experienced by SMEs in running…
unning their business. Various studies that have been conducted have yielded inconsistent results regarding the adoption of digital transformation for MSMEs. This article discusses the extent to which previous research has explored digital transformation carried out by MSMEs that can have an impact on financial performance. This article uses a systematic literature review and bibliometric analysis to explore previous research related to the digital transformation of MSMEs
Abstract:The Minister of Education and Science and Technology stated that MBKM will be continued with various improvements. The Independent Campus (MBKM) was initiated by the Minister of Education and Culture through the Regulation…
on of the Minister of Education and Culture Number 3 of 2020 concerning National Standards for Higher Education, especially in articles 18 and 15, aiming to answer the challenges of the capacity of higher education institutions that have not been able to adapt quickly to prepare relevant and quality graduates with the presence of Industry 4.0. Based on this decision, Bina Mandiri University Gorontalo has participated in and run the MBKM program. However, the implementation is still limited so that the scope of implementation is only at one point and then affects the development of unsustainable programs. Related to the MBKM program, undergraduate students of Educational Technology have been trained and are able to design software, one of which is for libraries in schools. This was proven in the implementation of previous research entitled The Impact of MBKM Project-Based Learning on Problem Solving for Undergraduate Students of Educational Technology at Bina Mandiri University, Gorontalo. Considering that the MBKM program is important to run and its sustainability is expected, its implementation is very urgent. In coastal areas, especially schools in Randangan Village, Pohuwato Regency, Gorontalo Province, it is known that digitalization in the implementation of education has not been effective, so there needs to be digitalization of library software to support student learning activities outside school hours or on holidays. The purpose of this study is to implement MBKM: a digitalization project and the use of library software in schools in Randangan Village, Pohuwato Regency, Gorontalo Province.
Abstract:Passenger movement within aircraft aisles is an essential activity during the flight process, particularly inside narrow-body aircraft where mobility remains restricted. Interactions between passengers frequently trigger…
avoidance behaviors that potentially influence perceptions of safety, security, and comfort during travel. Therefore, this study aims to analyze passenger perceptions of aisle avoidance on Pelita Air flights based on these three specific dimensions. Methodologically, the research utilizes a quantitative descriptive approach involving a five-point Likert scale questionnaire. Data were gathered from 350 respondents who previously utilized Pelita Air flight services. Furthermore, the analysis was conducted by calculating mean values to determine the categorization of respondent perceptions. Findings indicate that all variables fall within the “good” category. Specifically, the mean value for safety reached 4.098, security 4.099, and comfort 4.077. Effectively, these findings demonstrate that the avoidance process in the cabin aisle is perceived as safe, orderly, and sufficiently comfortable despite the limited space for movement. Importantly, this study contributes to the understanding of passenger behavior in confined cabin spaces and becomes valuable input for airlines to enhance the quality of cabin services.
Abstract:Digital transformation has fundamentally reshaped healthcare service delivery worldwide, particularly in tertiary hospitals that rely heavily on integrated digital systems such as Electronic Health Records (EHRs), telemedicine,…
dicine, clinical decision support systems, and data-driven healthcare technologies. Despite rapid technological advancement, limited empirical evidence explains how healthcare professionals’ digital competence contributes to healthcare service performance within the context of healthcare transformation in Saudi Arabia. Previous studies have primarily focused on technological adoption or technical outcomes, while the psychological and organizational mechanisms underlying digital healthcare performance remain underexplored. Drawing upon the Job Demands–Resources (JD-R) Theory and Resource-Based View (RBV), this study investigates the influence of Digital Health Competence (DHC) on Healthcare Service Performance (HSP), examining the mediating role of Work Engagement (WE) and the moderating role of Organizational Support (OS). This study employed a quantitative cross-sectional explanatory design using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Data were collected from 312 healthcare professionals at King Abdullah Medical City (KAMC), Saudi Arabia, selected through stratified random sampling. The study included physicians, nurses, pharmacists, and allied healthcare professionals actively utilizing digital healthcare systems in clinical practice. Measurement instruments were adapted from internationally validated scales, including the European Digital Competence Framework for Health Professionals, Utrecht Work Engagement Scale (UWES), and Perceived Organizational Support Scale. Data analysis included assessment of the measurement model, structural model evaluation, mediation analysis, moderation analysis, effect size (f²), predictive relevance (Q²), and model fit indices. The findings demonstrated that Digital Health Competence had a positive and significant effect on Healthcare Service Performance (β = 0.328, p < 0.001) and Work Engagement (β = 0.541, p < 0.001). Work Engagement significantly influenced Healthcare Service Performance (β = 0.462, p < 0.001) and partially mediated the relationship between Digital Health Competence and Healthcare Service Performance (β = 0.250, p < 0.001). In addition, Organizational Support significantly moderated the relationship between Digital Health Competence and Work Engagement (β = 0.217, p < 0.001). The structural model demonstrated substantial explanatory power (R² HSP = 0.683) and satisfactory predictive relevance. This study contributes theoretically by extending the application of JD-R Theory and RBV within the context of digital healthcare transformation in tertiary hospitals. The study proposes an integrated model demonstrating that digital competence functions not only as a technical capability but also as a strategic personal resource that enhances work engagement and healthcare service quality. Practically, the findings emphasize the importance of strengthening digital competency development, supportive organizational climates, and adaptive digital infrastructures to improve healthcare professionals’ performance and accelerate sustainable healthcare transformation in Saudi Arabia.
Abstract:This research examines the manifestation of syncretism in Dusun Catak, Kebonagung Village, Sumowono District, Semarang Regency, with a focus on the tradition of offering sesajen and its interaction with Islamic teachings.…
. The aims of this research are to understand how syncretism is manifested in the lives of the Dusun Catak community, to comprehend the history of Dusun Catak, and to analyze the Islamic perspective on the practice of offering sesajen carried out by the Dusun Catak community. This research uses a descriptive qualitative method, combining literature study by exploring previous research, conducting direct observations at the research location for four days, and performing in-depth interviews with several informants. The results show that syncretism in Dusun Catak is manifested in a unique form, where the tradition of sesajen adapts to Islamic teachings. The Dusun Catak community also preserves the village's historical traditions by passing them down through generations. The placement of sesajen is carried out in specific locations. The practice of offering sesajen is regarded as a form of local wisdom that is not perceived as deviating from religious norms by the community; although the offerings are placed in various locations and are associated with respect for the ancestors of the Catak community, the practice is understood as part of a cultural tradition that is integrated with the Islamic values upheld by the community.