Abstract:This study aims to analyze the effect of service quality and product quality on customer satisfaction for Daily Official Uniform Shirts (PDH) at PT Siso Extra Indonesia. The research employed a descriptive-verificative approach…
pproach with a quantitative method. The population consisted of all customers of PT Siso Extra Indonesia during the period 2022–2024, totaling 383 customers, with a sample of 196 respondents selected using purposive sampling. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression analysis.
The results indicate that service quality has a positive and significant effect on customer satisfaction with a significance value of 0.007 (< 0.05). Product quality does not have a significant effect on customer satisfaction, as indicated by a significance value of 0.131 (> 0.05). Simultaneously, service quality and product quality have a significant effect on customer satisfaction with a significance value of 0.013 (< 0.05). The coefficient of determination (R²) of 0.044 shows that 4.4% of customer satisfaction is explained by service quality and product quality, while the remaining percentage is influenced by other factors outside the research model. The findings highlight that service quality plays a dominant role in enhancing customer satisfaction in institution-based garment industries.
Abstract:Micro and Small Enterprises (MSEs) play an important role in supporting local economic development; however, many MSE actors still face challenges in managing their business finances effectively. Common problems include…
the absence of systematic financial records, the mixing of personal and business finances, and limited understanding of financial control. This community service program aimed to improve the financial literacy and financial management practices of the Sempol Ayam Micro and Small Enterprise through an educational and mentoring-based approach.
The program was implemented through counseling, training, and direct mentoring focusing on daily transaction recording, cash flow management, production cost calculation, and the preparation of simple profit and loss statements. The results indicate a significant improvement in the partner’s financial management practices, including more systematic bookkeeping, clearer separation of personal and business finances, more accurate cost calculations, and better monitoring of business performance.
Overall, the program contributed positively to enhancing financial control, financial stability, and business sustainability of the micro-enterprise. These findings demonstrate that simple and practical financial management assistance can effectively strengthen the capacity of Micro and Small Enterprises.
Abstract:Traditional Arabic linguistic studies often fall into a dichotomy that separates Nahwu (syntax) and Sharf (morphology), causing learners to lose the functional orientation of the language. This research aims to formulate…
a new direction in Arabic morphosyntactic studies through the integration of classical theory, modern linguistics, and pedagogical applications. Using a qualitative-descriptive approach with a library research method, data were analyzed comparatively and integratively from various reputable scientific literatures. The research results show that the integration of Al-Jurjani's Nazhm theory with systemic functional and generative-transformational linguistic perspectives is capable of providing a more logical explanation of Arabic language structures. Furthermore, digitalization through corpus analysis and computational linguistics enables empirical mapping of language patterns to support AI development. Pedagogically, the implementation of an integrative approach that unites the teaching of Nahwu and Sharf, alongside the utilization of data-based media, has proven to be more effective in enhancing students' communicative skills compared to conventional methods. This research concludes that strengthening morphosyntactic studies is a crucial step in modernizing Arabic language learning in the global era.
Abstract:Improving Financial Literacy and Management Skills of Fisherman Groups Through Practical Accounting Education (Case Study: Seri Village, Ambon City) This community service program (PkM) aims to empower the fisherman groups…
oups in Seri Village, Ambon City, by enhancing their basic financial literacy and management skills using a practical accounting education approach. Weak financial management skills, especially in managing the fluctuating catch yields and income, are often the main obstacle to achieving economic stability and growth in the fisheries sector.
The implementation method utilized was participatory and application-based training and mentoring, tailored to the income and expenditure patterns of the fishing community. The program involved a series of workshops that simplified basic accounting concepts, such as transaction recording. The effectiveness of the program was measured by comparing the results of a pre-test and post-test to gauge the increase in knowledge, as well as through observation and questionnaires to assess changes in financial management behavior.
The results showed a significant increase in the understanding of financial management concepts among the Seri Village fishermen, evidenced by the improvement in the average post-test scores. Post-training mentoring also demonstrated positive changes in financial management practices, including the ability to set aside savings for boat/gear maintenance and the ability to control daily debt.
In conclusion, practical accounting education is an effective and crucial instrument in community empowerment programs, particularly for the fishing sector. This PkM successfully equipped the fishermen with practical tools to make better and more planned financial decisions, directly contributing to the improvement of economic independence and the well-being of the fishing families.
Abstract:This study aims to analyze the influence of business strategy and profitability on firm value, with Corporate Social Responsibility (CSR) as a mediating variable at Bank BPD DIY. This study uses a quantitative causality…
approach with a confirmatory nature, testing the extent to which the Resource-Based View (RBV) and Stakeholder Theory are confirmed in the context of the regional banking industry. Primary data were collected through a 1–5 Likert-scale questionnaire from all BPD DIY managers (census method, 163 respondents) who met the criteria of managerial position, minimum three years of service, and involvement in strategic policy. Data analysis was performed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the assistance of SmartPLS. This involved testing the outer model (convergent validity, discriminant validity, reliability) and inner model (path coefficient, R², f², Q²) to assess the direct and indirect effects between variables. The variables studied included business strategy, profitability, CSR, and firm value, operationalized across several dimensions, including future orientation, operational efficiency, the social and environmental dimensions of CSR, and market value and corporate reputation. The instrument was independently developed based on theoretical synthesis (David & David, Houston, Teodorescu Ionescu, Carroll, and others), then validated through expert judgment before being tested for validity and reliability on pilot respondents. The results showed that business strategy had a positive effect on CSR and firm value, while profitability had a positive effect on CSR and firm value, aligning with the view that slack resources and a prospector strategy encourage stronger CSR activities and improved market perception. CSR was shown to have a positive effect on firm value and acted as a mediating variable in the relationships between business strategy and firm value and profitability and firm value. Thus, CSR implementation strengthens the transmission of the influence of strategy and financial performance on increasing firm value. These findings confirm that the integration of a sustainability-oriented business strategy, strong profitability performance, and consistent CSR implementation is a crucial combination for enhancing firm value in the regional banking sector.
Abstract:Community Service (Pengabdian Kepada Masyarakat-PKM) is a fundamental implementation of the Tri Dharma of Higher Education. This activity aims to address the need for strong motivation and discipline among Vocational High…
h School (Sekolah Menengah Kejuruan - SMK) students, particularly those majoring in Accounting, as crucial preparation for entering the workforce or continuing their education. This PKM was conducted through an interactive socialization session involving 12th-grade Accounting students at SMKN 3 Karawang, using presentation, discussion, and Question & Answer methods. The results indicate a significant increase in participants' enthusiasm and understanding of accounting principles, career prospects, and professional ethics. Furthermore, the activity successfully fostered a collaborative partnership between the university and the school, while also enhancing the social skills of the implementing student team. In conclusion, this socialization proved to be an effective medium for knowledge and motivation transfer. It is recommended that similar initiatives be developed sustainably and expanded in scope to maximize their positive impact.
Abstract:This study aims to investigate the integration of Artificial Intelligence (AI)-based learning media to enhance reading literacy among elementary school students. Using a descriptive qualitative approach through case study…
y and literature analysis, the research was conducted at SDN No. 100311 Palsabolas, involving teachers and students who utilized adaptive reading applications, text-to-speech tools, and intelligent learning platforms. Data were collected through observation, semi-structured interviews, and document analysis, and validated by triangulation techniques. The findings reveal that AI-assisted media significantly improve students’ reading motivation, comprehension, and fluency. Quantitative comparison between pretest and posttest results showed notable progress, with the average literacy score increasing by 16–27 points across different indicators. Students demonstrated greater engagement and independence, while teachers benefited from automated performance analytics and personalized feedback tools. However, challenges emerged related to device limitations, technical competence, and overreliance on automated features. The study concludes that AI-based learning media serve not only as technological tools but also as pedagogical instruments that personalize instruction, foster digital literacy, and transform reading classrooms into more adaptive, interactive, and student-centered environments.
Abstract:Work-Life Balance is an individual’s ability to maintain equilibrium between work demands and personal life. An imbalance between these aspects can lead to stress, fatigue, and decreased motivation, which negatively affect…
fect employee performance. Based on a systematic review of 10 selected journals from a total of 135 reviewed studies, it was found that Work-Life Balance has a positive influence on employee performance. Most studies show that employees who can maintain a good balance between work and personal life tend to have higher job satisfaction, stronger organizational commitment, and increased productivity. Work-Life Balance also helps reduce stress and improve focus at work. Therefore, maintaining a balance between work and personal life is an essential factor in enhancing employee performance and overall well-being.
Abstract:This study aims to analyze how governance failure became a trigger for fraud in investment management at PT ASABRI. The research employs a literature study approach. The results indicate that fraud at PT ASABRI was driven…
n by the weak implementation of corporate governance principles, particularly in terms of transparency, accountability, and independence. In addition, violations of the prudential principle and weak internal controls led to investment decisions being made without adequate risk considerations and opened opportunities for collusion between internal and external parties of the company. The findings of this study emphasize that fraud is a direct consequence of governance system failure rather than merely the actions of individuals. Therefore, this study recommends the need for comprehensive governance reform through strengthening risk management, enhancing the transparency of investment reporting, and implementing independent oversight mechanisms to prevent similar cases in the future.
Abstract:This study investigates how Word of Mouth, service quality, and brand image influence B2B customer loyalty at As-Syifaa Pharmacy in Majalengka, with customer satisfaction acting as a mediating variable. A quantitative approach…
proach was applied using the SEM-PLS method, drawing on data from 300 purposively selected customers. The analysis included measurement of validity and reliability, followed by structural model testing to identify both direct and indirect relationships among variables. The findings reveal that Word of Mouth, service quality, and brand image each play a meaningful role in enhancing customer satisfaction, which in turn becomes the strongest predictor of customer loyalty. Satisfaction was also found to mediate the effects of the three antecedent variables, either fully or partially, highlighting its central role in shaping long-term business relationships. These results indicate that building B2B customer loyalty requires more than consistent operational performance; it also depends on maintaining a credible brand reputation and fostering positive relational communication within the business network. Based on these insights, the study recommends strengthening service standards, reinforcing brand consistency, and managing interpersonal communication to support sustainable loyalty among B2B partners.