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THE MEDIATING ROLE OF INNOVATION IN THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND ORGANIZATIONAL PERFORMANCE: AN EMPIRICAL STUDY ON REGIONAL PUBLIC SERVICE AGENCIES
Stability: Journal of Management and Business
Vol 8
, No 1
(2025)
This study investigates the influence of intellectual capital (IC) on the performance of Public Service Agencies (Badan Layanan Umum Daerah - BLUD) in the Special Region of Yogyakarta, with innovation acting as a mediating variable. A quantitative approach was employed, utilizing Partial Least Squares Structural Equation Modeling (PLS-SEM) on data collected from BLUDs in the specified region. The findings indicate that IC has a positive and significant effect on both BLUD performance and innovat...
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Increasing Awareness of Young Generation about the Risks of Early Marriage through Socialization in Gunungsari Village, Jatisrono District, Wonogiri Regency: Peningkatan Kesadaran Generasi Muda Tentang Risiko Pernikahan Dini Melalui Kegiatan Sosialisasi di Desa Gunungsari Kecamatan Jatisrono, Kabupaten Wonogiri.
Jurnal Karya Pengabdian Masyarakat
Vol 3
, No 1
(2025)
Community service activities in Gunungsari Village, Jatisrono District, Wonogiri Regency, aim to increase public knowledge and awareness, especially the younger generation, regarding the risks of early marriage. The socialization involved young men and women in Gunungsari Village, Village Heads, Village Apparatus, and Posyandu Cadres. The method used was active discussions guided by the UNISRI KKN team.The activity began with a presentation of material regarding the definition of early marriage...
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Analisis Sistematis tentang Resesi Ekonomi: Penyebab, Dampak dan Strategi Menghadapinya melalui Tinjauan Literatur
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 2
(2025)
This research aims to systematically analyze the causes, impacts, and strategies for addressing economic recessions through the Systematic Literature Review (SLR) method. Using the PRISMA guidelines, this study identifies and synthesizes scientific literature from 2020 to 2025 that discusses economic recessions in both global and national contexts. The study results show that the economic recession is triggered by various factors such as high inflation, energy crises, global pandemics, and geopo...
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Efektivitas Massage Effleurage Dalam Mengurangi Nyeri Pada Ibu Bersalin Kala I
Jurnal Bina Cipta Husda: Jurnal Kesehatan dan Science
Vol 21
, No 2
(2025)
Effleurage merupakan salah satu dari empat teknik dasar massage komplementer sebagai suatu bentuk terapi sentuhan yang menggunakan teknik tertentu untuk merangsang relaksasi, meningkatkan sirkulasi darah dan mengurangi ketegangan otot. Stimulasi massage effleurage dapat memicu produksi endorfin sebagai penghilang rasa sakit alami sehingga nyeri yang dirasakan ibu bersalin kala I berkurang. Tujuan penelitian ini adalah untuk mengetahui bagaimana efek massage effleurage dalam menurunkan nyeri pada...
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Activity Based Costing (ABC) Di Industri Manufaktur: Tinjauan Literatur Tentang Efisiensi dan Kinerja Di Berbagai Negara
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 5
, No 1
(2025)
This study analyses the application of the Activity-Based Costing (ABC) system in the manufacturing sector with the main objective of improving the efficiency and effectiveness of company operations compared to conventional cost accounting approaches. The ABC method links costs with relevant activities, thus giving a more realistic cost allocation that assists firms in identifying their inefficient costs and improves the quality of managerial decisions. This research applies the SLR approach in...
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Pengaruh Pemahaman Pajak, Tarif Pajak, Sanksi Pajak, Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak UKM
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
With a very large number of business actors, through taxes, SMEs play a significant role in increasing state revenue, ironically the tax contribution from SMEs to national tax revenue is still relatively low. This study was conducted to measure how far tax knowledge, tax rates, tax sanctions, and the ease of implementing e-filing, affect the behaviour of SME tax obligations in fulfilling their tax responsibilities. This research adopts a quantitative approach and uses the theory of planned behav...
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Perancangan Karakter Buku Anak “What’s Around Ami?” dengan Konsep Antropomorfisme dan Simbolisme Domba dalam Alkitab
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 18
, No 1
(2025)
Children's Storybook "What's Around Ami?" is designed as an educational medium incorporating Biblical values for children aged 4-7 years. Utilizing an anthropomorphic approach and lamb symbolism as its main character, this study aims to create easily understandable character designs. The design methodology includes market observation, interviews with child psychologists and teachers, literature studies on anthropomorphism, and questionnaires to validate character designs. According to child...
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Menyingkapi Penerapan PSAK116 Terhadap Rasio Keuangan Berbasis Kemampuan Bayar: Studi Kasus Pada PT Mitra Adiperkasa Tbk
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The adoption of PSAK 116 changes the accounting treatment of leases by recognising right-of-use assets and lease liabilities, replacing operating lease expenses with depreciation and interest. These changes have a direct impact on ability-to-pay financial ratios such as Debt Service Coverage Ratio (DSCR) and Net Debt to EBITDA. This study analyses the financial statements of PT Mitra Adiperkasa Tbk (MAPA) for 2019-2024 using a descriptive-comparative and simulation approach in case PSAK 116 is n...
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Peranan Guru dalam Pengelolaan Kelas untuk Meningkatkan Motivasi Belajar Siswa di Sekolah Dasar
Iskandar, Sofyan
; Rosmana, Primanita Sholihah
; Apriliani, Delia
; Rahmawati, Hanny
; Fauziyah, Nisa Nur
Jurnal Sinektik
Vol 8
, No 1
(2025)
Classroom management is an important concept in school learning. This article provides an overview of the definition of classroom management, strategies that teachers can implement to manage the classroom, and the important role teachers play in ensuring successful learning. In addition, this article emphasizes the importance of classroom management to increase students' learning motivation and identifies barriers that may arise in classroom management during the learning process. By understandi...
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Peran Model Jaring Laba-laba dalam Pembelajaran Terpadu untuk Meningkatkan Efektivitas Belajar Siswa Sekolah Dasar
Iskandar , Sofyan
; Sholihah Rosmana , Primanita
; Apriliani , Delia
; Azahra, Resa
; Andria Sukmawati , Vika
Jurnal Sinektik
Vol 8
, No 1
(2025)
There are many learning models in integrated learning. One of the most popular models in primary schools is the spider web model, as it is considered easy to use and suitable for primary school students. The purpose of this article is to ascertain the role of the spider web integrated learning model in improving the learning effectiveness of primary school students. The research method used is the literature study method, which can also be called a literature study. This article describes the ro...
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