Abstract:The primary objective of this research is to examine and assess the impact of work dicipline and organizational commitment on employee performance. In an endeavor to enhance individual and group employee performance, specific…
cific standards of responsibility have been instituted for each individual in the execution of their duties. Typically, employees exhibiting a high level of competence in their roles suggest that their success in the work environment has been optimized. Consequently, this study was conducted to elucidate the interrelations between work motivation, job satisfaction, organizational commitment, and employee performance within the context of the Regional Drinking Water Company of Makassar City (PDAM Makassar City).The research involved the collection of data from 107 employees of the Makassar City Regional Drinking Water Company to empirically test the proposed research model, utilizing WarpPLS 7.0 modeling software. The findings of the study reveal that there is a statistically significant influence of organizational commitment and work discipline, both individually and collectively, on job satisfaction and employee performance. Additionally, a discernible impact of job satisfaction on employee performance was identified, and an indirect influence of organizational commitment and work discipline variables on performance was observed through their impact on job satisfaction
Abstract:This study aims to (1) find out the composition of shares that can be formed into an optimal portfolio of IDX High Dividend 20 shares listed on the IDX for the period 2019 - 2022 using the single index model. (2) Knowing…
the proportion of funds that must be invested in each of the IDX High Dividend 20 shares listed on the IDX for the 2019 - 2022 period which forms a portfolio. (3) Knowing the amount of return and risk from the optimal IDX High Dividend 20 portfolio recorded on the IDX for the period 2019 - 2022 using the single index model. The sample of this research is 29 company shares selected based on purposive sampling technique. Data collection techniques are carried out with documentation. Data analysis technique uses a single index model.
The results of this study indicate that there are 12 company shares included in the optimal portfolio, namely ADRO of 11.9%, BBCA of 8.7%, BBRI of 2.5%, BMRI of 13.1%, LPPF of 3.5%, ITMG of 11.3%, PTBA of 0.6% , TOWR 0.5%, DMAS 2.2%, ANTM 14.5%, HEXA 25.3%, and MPMX 5.9%. The expected return that investors get from the optimal portfolio formed is 0.0279 or 2.79% per month. The portfolio risk borne by the investor on investment from the optimal portfolio is (portfolio variance of 0.0144 or 1.44% and a standard deviation of 0.12 or 12% per month.
Abstract:The purpose of this study is to analyze the comparison of financial statements of two leading food companies in Indonesia, PT. Indofood Sukses Makmur, Tbk and PT. Siantar Top, Tbk. This research uses financial statements…
from PT. Indofood Sukses Makmur, Tbk and PT. Siantar Top, Tbk from 2022. The results of the data analysis show that PT. Indofood Sukses Makmur, Tbk and PT. Siantar Top, Tbk has an excellent liquidity ratio and the ability to settle debts. On the contrary, PT. Siantar Top has a better solvency ratio than PT. Indofood Sukses Makmur, Tbk. Activity ratio of PT. Indofood Sukses Makmur, Tbk and PT. Siantar Top, Tbk shows that both companies in terms of optimizing their assets, PT. Indofood is not good because the results are below industry standards. In addition, the profitability ratio of PT. Indofood showed better profit achievement performance than PT. Siantar Top, Tbk
Abstract:Appraisal of a company's performance can be seen both through financial and non-financial aspects. This study specifically measures financial performance by focusing on DuPont System analysis. The DuPont system divides performance…
erformance into three components, namely net profit margin, rate of return on assets, and rate of return on equity/capital. However, in this study, only two components of the DuPont System were used, namely return on assets and net profit margin. This type of research is quantitative research with a descriptive approach. The data analyzed comes from the financial reports at PT. State Savings Bank (PERSERO) Tbk specifically in the statement of financial position and annual comprehensive income statement ending December 31 2019 to December 31 2021. The results of the study show that Bank BTN has low financial performance. Judging from the total ROA generated each year, it cannot reach the standard set by Bank Indonesia. Even though it has a low ROA value, Bank BTN is able to increase ROA from year to year.
Abstract:This study aims to determine the financial performance of PT. Bank Sulsebar for the 2017-2021 period is based on three types of ratios, namely liquidity ratios, solvency ratios and profitability ratios. The population in…
this study is the financial statements of PT. Sulselbar Bank. The sample in this study is the financial statements of PT. Bank Sulselbar Period 2017-2021. The data collection technique used is documentation. The data analysis technique used is descriptive quantitative method and financial ratio analysis. The results of this study indicate that the calculation of the ratio of liquidity and profitability ratios of PT. Bank Sulselbar is above the standard of the banking industry. Calculation of the solvency ratio of PT. Bank Sulselbar is below the standard of the banking industry. So it can be concluded that the financial performance of PT
Abstract:Village development planning that is not grounded in data can lead to poorly targeted programs, particularly for settlement-environment issues such as solid waste, sanitation, drainage, and neighborhood space quality. This…
is community service program aimed to improve residents’ literacy in data-based planning and strengthen meaningful participation in formulating settlement-environment program proposals. The activity was conducted in Kalijaga Village, Aikmel Subdistrict, East Lombok Regency, on 17 November 2025 as a special village deliberation meeting (Musyawarah Desa Khusus; Musdesus) involving 75 participants representing village stakeholders, including youth and community organizations (Karang Taruna and the Village Community Resilience Institution/Lembaga Ketahanan Masyarakat Desa; LKMD). A participatory education approach was applied through short lectures, focused discussions, and hands-on proposal drafting using simple minimum data and a standard structure (problem–location–target group–indicators–resource needs). Evaluation was descriptive using facilitator field notes and a proposal-completeness rubric. Of 49 written proposals collected (N=49), 40 (81.6%) met all minimum elements, while 9 (18.4%) were incomplete. The results indicate a shift from general complaints toward more structured proposals with clearer locations, target groups, and basic indicators. Data-based village planning education is a low-cost intervention to improve the quality of community participation outputs and enhance the readiness of proposals for subsequent village planning processes..
Abstract:Cocoa is a strategic commodity in Southeast Aceh Regency, but farmer productivity and income remain low due to limited implementation of Good Agricultural Practices (GAP) and poor access to price information. This community…
ity service activity aims to improve farmers' capacity through an integrated approach that combines improving cocoa cultivation knowledge, strengthening the implementation of GAP, and utilizing real-time cocoa price information applications. The activity was carried out in December 2025 through stages of socialization, technical training, field demonstrations, introduction to price applications, as well as mentoring and evaluation. The results of the activity showed an increase in farmers' knowledge levels from low to medium to high, especially in terms of price information. Initial improvements in GAP adoption were reflected in pruning, fertilization, garden sanitation, pest control, and harvesting and post-harvesting practices that were more in line with standards. Access to price information shifted from dependence on middlemen to the use of applications and market comparisons, which increased farmers' independence in determining the time of sale. The price range difference between farmers and market references confirms that limited information weakens farmers' bargaining position. Overall, the integrated approach has proven relevant in improving farming efficiency and strengthening the basis for increasing cocoa farmers' income, although the sustainability of the impact requires continued assistance and strengthening of farmer institutions.
Abstract: Most micro, small, and medium enterprises (MSMEs) in Indonesia have not prepared financial statements that comply with applicable standards, posing risks to inaccurate business decisions and limiting opportunities to access…
o access funding. This study aims to assist Al Huda Plastic and Baking Supplies Store in Kebumen in preparing financial statements in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This topic was chosen due to the importance of accounting literacy in managing small businesses, as the understanding of MSME actors regarding accounting standards is still relatively low. This research uses a descriptive qualitative method with a case study approach, utilizing observation, semi-structured interviews, and documentation as data collection techniques. The results show that Al Huda Store has been recording its finances manually. However, these records do not yet cover the components of financial statements required by SAK EMKM, such as the income statement, statement of financial position, and notes to the financial statements. The preparation of financial statements based on these standards has been carried out and demonstrates more accurate and structured financial information. In conclusion, the implementation of financial statements based on SAK EMKM in MSMEs plays a very important role in increasing accountability and quality in business decision-making. The results of this study also provide practical examples that can be used as references and re-applied by other MSMEs with similar characteristics
Abstract:Abstract This study aims to analyze the implementation of the Integrated Licensing Service Information System (SIPINTER) at the Investment and One-Stop Integrated Services Office (DPMPTSP) of Tangerang Regency. The research…
earch is grounded in issues of low institutional responsiveness in following up on complaints, mismatches between actual service completion time and the Standard Operating Procedure (SOP), and uneven public socialization of the system. This study employs a descriptive method with a qualitative approach, using 3-dimensional e-government success model, namely Support, Capacity, and Value, as the analytical framework. Data were collected through field observation, regulatory documentation review, and in-depth interviews. The findings indicate that the Support dimension is backed by strong political will, allocated funding, and multi-channel socialization that has driven growth in registered users, though technical assistance responsiveness outside office hours remains weak. The Capacity dimension shows adequate human resources and staff competence, but the technological infrastructure remains prone to disruptions such as OTP delivery failures and server downtime. The Value dimension has produced tangible benefits in efficiency and service transparency, yet this value is undermined by document processing delays exceeding SOP standards, driven by a "digital red tape" practice among internal verification officers. This study recommends strengthening online technical support and adopting contingency resource mechanisms to improve service.
Keywords: SIPINTER, e-government, licensing service, DPMPTSP, Support-Capacity-Value model
Abstrak
Penelitian ini bertujuan untuk menganalisis Penerapan Sistem Informasi Pelayanan Perizinan Terpadu (SIPINTER) di Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu (DPMPTSP) Kabupaten Tangerang. Latar belakang penelitian ini didasari oleh masih rendahnya responsivitas instansi dalam menindaklanjuti laporan, ketidaksesuaian durasi penyelesaian layanan dengan Standar Operasional Prosedur (SOP), serta sosialisasi yang belum merata kepada masyarakat. Penelitian menggunakan metode deskriptif dengan pendekatan kualitatif, dengan analisis berlandaskan model keberhasilan e-government tiga dimensi yaitu Support, Capacity, dan Value. Hasil penelitian menunjukkan bahwa dimensi Support telah didukung oleh political will yang kuat, alokasi anggaran, dan sosialisasi multikanal yang mendorong pertumbuhan pengguna terdaftar, namun masih lemah dalam responsivitas bantuan teknis di luar jam kerja. Dimensi Capacity menunjukkan kecukupan sumber daya manusia dan kompetensi petugas, tetapi infrastruktur masih rentan mengalami gangguan teknis seperti kegagalan pengiriman OTP dan server down. Dimensi Value menghasilkan manfaat nyata berupa efisiensi dan transparansi pelayanan, namun nilainya terdegradasi akibat keterlambatan penyelesaian dokumen yang melampaui SOP, yang dipicu oleh praktik birokrasi digital (digital red tape) di tingkat verifikator internal. Penelitian ini merekomendasikan penguatan dukungan teknis daring serta penerapan mekanisme kontingensi sumber daya untuk meningkatkan layanan.
Kata Kunci: SIPINTER, e-government, pelayanan perizinan, DPMPTSP, model Support-Capacity-Value
Abstract:Penyelenggaraan pelayanan publik yang berkualitas merupakan kewajiban konstitusional birokrasi sebagai ujung tombak pelayanan masyarakat. Namun, Kantor Camat Kota Selatan menghadapi tantangan penurunan Indeks Kepuasan Masyarakat…
syarakat (IKM) pada tahun 2025 sebesar 5,18 poin menjadi 88,04%. Penelitian ini bertujuan untuk menganalisis hambatan sistemik dan mengukur kualitas pelayanan administrasi publik di Kantor Camat Kota Selatan, Kota Gorontalo, dengan menggunakan model SERVQUAL secara komprehensif.
Metode penelitian yang digunakan adalah kualitatif dengan pendekatan deskriptif. Data dikumpulkan melalui observasi langsung dan wawancara mendalam dengan informan utama yang terdiri dari aparatur kecamatan serta masyarakat pengguna layanan. Analisis data dilakukan secara kualitatif berdasarkan lima dimensi kualitas pelayanan SERVQUAL, yaitu Tangibles (bukti fisik), Reliability (keandalan), Responsiveness (daya tanggap), Assurance (jaminan), dan Empathy (empati).
Hasil penelitian menunjukkan bahwa pelayanan administrasi publik belum berjalan optimal dan masih menghadapi sejumlah kendala operasional pada kelima dimensi SERVQUAL. Pada dimensi Tangibles, infrastruktur gedung mengalami kerusakan fisik yang parah, fasilitas penunjang minim, serta pemanfaatan aplikasi Yanjak Gorontalo Kota belum maksimal karena operasional lapangan masih didominasi proses manual. Pada dimensi Reliability, terjadi keterlambatan penyelesaian dokumen akibat proses verifikasi yang birokratis dan koordinasi lintas instansi yang lemah. Dimensi Responsiveness menunjukkan sikap petugas sudah cukup baik, namun penyampaian alur prosedur dan prasyarat berkas belum transparan dan tidak seragam. Pada dimensi Assurance, terdapat inkonsistensi informasi antarpetugas yang berpotensi menurunkan kepercayaan publik. Sementara pada dimensi Empathy, sikap ramah dan humanis sudah mulai diterapkan, tetapi implementasinya masih bersifat individual dan belum konsisten secara institusional.
Berdasarkan temuan tersebut, disimpulkan bahwa optimalisasi pelayanan memerlukan rehabilitasi fasilitas fisik, pemangkasan alur birokrasi, digitalisasi sistem informasi terpadu melalui optimalisasi teknologi, penyusunan Standard Operating Procedure (SOP) pelayanan yang kaku untuk menyamakan persepsi staf, serta pengawasan berkala terkait internalisasi nilai-nilai hospitality bagi seluruh aparatur kecamatan.