Journal of Economics and Social Sciences (JESS)
Journal of Economics and Social Sciences (JESS) is a peer-reviewed journal published twice a year (every June and December) by CV. Civiliza Publishing. Journal of Economics and Social Sciences (JESS) accepts original scientific papers that have never been published. The discussion in this journal includes: Economics; Business; Finance; Philanthropy; Social Science; Public; and others within the scope of economics studies. P-ISSN 2830-5337 E-ISSN 2830-5264 It is located at: Ponorogo East Java Indonesia, Email: jurnaljess@gmail.com
Managerial Strategies to Accelerate Lead Times with the Failure Mode and Effect Analysis (FMEA) Method (Qualitative Study at Naibonat Regional General Hospital, Kupang Regency)
This study aims to formulate a managerial strategy to accelerate waiting time through the identification of the root of the problem using the Failure Mode and Effect Analysis (FMEA) method. The research used a qualitative design involving five groups of informants, namely patients, specialist doctors, nurse at output patient clinics, medical record officers and management. Data were collected through in-depth interviews, observations, and Likert scale assessments, then analyzed using the FMEA approach to determine the Severity, Occurrence, Detection, and Risk Priority Number (RPN) values in each failure mode. The results of the study showed four failure modes with the highest RPN scores, namely: Hospital Management Information System failure (RPN 47.75), registration administration process (RPN 43.40), repeated service failures (RPN 42.05), and delay in specialist doctor attendance (RPN 40.98). HMIS is the most critical factor because it has the highest frequency of disruptions and has a direct impact on the entire service flow. Other dominant obstacles are delays in medical record files, insynchronization of administrative processes, and obstacles in pharmaceuticals. Based on these findings, the proposed managerial strategies include short-term improvements (optimization of human resources and SOPs), medium-term (digitalization through EMR and e-prescribing), and long-term (strengthening of Hospital Management Information System infrastructure and implementation of CQI). This research confirms that accelerating waiting times requires an integrated managerial approach, focusing on digitalization and cross-unit coordination.
Copyright (c) 2026 Samlek Elisawyn Sunbanu, Erliany Syaodih, Dadang Kusnadi https://creativecommons.org/licenses/by/4.0
Building Work Culture in the Implementation of Electronic Medical Records to Improve the Effectiveness of Inpatient Services at Wedabay Medical Center, North Maluku
The implementation of Electronic Medical Records (EMR) is a key component of healthcare digital transformation aimed at improving the effectiveness of inpatient services. The success of EMR implementation is strongly influenced by the work culture of healthcare professionals. This study aims to analyze the role of work culture in supporting EMR implementation, identify existing challenges, and propose improvement strategies at Weda Bay Medical Center, North Maluku. This study employed a qualitative case study approach. Data were collected through in-depth interviews, observation, and document analysis, and analyzed using thematic analysis. The findings indicate that EMR implementation fosters a more disciplined, accountable, and digitally oriented work culture, leading to improved speed, accuracy, and coordination of inpatient services. However, challenges such as limited digital competence, resistance to change, and technical system issues remain. Continuous training, strengthened IT infrastructure, managerial support, and workflow adjustments are required to enhance effectiveness. The study concludes that an adaptive work culture is essential for effective EMR-based inpatient services.
Copyright (c) 2026 Edi Hartono, A. Rohendi, Yani Restiani Widjaja https://creativecommons.org/licenses/by/4.0
Implementation of Lean Six Sigma in Linen Management: A Case Study at Samarinda Medika Citra Hospital
Hospitals deliver healthcare services supported by both medical and non-medical ancillary units. The laundry unit functions as a non-medical support service that provides linen, particularly for inpatient care during cleaning procedures. Samarinda Medika Citra Hospital, a type C hospital with a capacity of 174 beds and a Bed Occupancy Rate (BOR) of 84% in 2024, faces several issues in linen management. These include linen loss, undocumented handovers between ward staff and laundry staff, discrepancies between the quantity of soiled linen collected and clean linen delivered, and the presence of worn-out linen with duplicate identifiers. This study aims to analyze the implementation of linen management using the Lean Six Sigma approach, identify existing challenges, and formulate improvement strategies based on Lean Six Sigma principles. This research employs a qualitative method with a descriptive case study design. The findings show that the application of Lean Six Sigma in linen management at Samarinda Medika Citra Hospital provides a foundation for enhancing efficiency and service quality through waste identification, workflow improvements, and strengthening of standard work procedures. Key challenges include staff understanding of efficiency principles and continuous improvement–based work standards, limitations in infrastructure, administrative systems, and management support. Improvement efforts include strengthening staff understanding and compliance with standard procedures through regular socialization and training, enhancing supporting facilities, developing digital recording systems, and promoting an adaptive, improvement-oriented work culture through coaching and performance-based incentives.
Copyright (c) 2026 Syamsul Bahri, A. Rohendi, Oke Andikarya https://creativecommons.org/licenses/by/4.0
The Influence of Organizational Culture on Organizational Citizenship Behavior with Employee Engagement as a Mediation Variable in Nurses at Tk. IV Singaraja Hospital
The organizational management of nursing human resources in hospitals plays an important role in ensuring mutual service and patient safety. OCB behavior has benefits for the hospital, for example, nurses voluntarily participate in activities that benefit the company or do not complain during work. Organizational culture also influences employee psychological dimensions such as work motivation, job satisfaction, and organizational commitment. This study aims to analyze the influence of organizational culture on Organizational Citizenship Behavior with Employee Engagement as a mediating variable in nurses at Singaraja Level IV Hospital. The sample of this study consisted of 30 nurses working at the hospital. The analytical method used is descriptive analysis and hypothesis testing to clarify the relationship between organizational culture variables, organizational citizenship behavior and employee engagement. The results of the study indicate that organizational culture has a significant influence on nurses' OCB. In addition, organizational culture has also been shown to have a positive effect on employee engagement. These findings confirm that an effective organizational culture can increase OCB in nurses, which in turn will increase their employee engagement. The implication of this study is that hospital management needs to instill organizational culture in all nurses and optimize their performance and OCB in providing quality healthcare services.
Copyright (c) 2026 Yohannes Babtista Manik, A. Rohendi, Mira Veranita https://creativecommons.org/licenses/by/4.0
The Effect of Promotion Through Social Media and Non-Social Media on Patient Visits at Cassandra Skincare Clinic in Singkawang City
This research is against the background of the crucial role of promotion in influencing patient decisions in the health and beauty services sector. Cassandra Skincare Clinic in Singkawang City has used social media, especially Instagram and TikTok as the main means of promotion, with a large follower base. This thesis aims to empirically analyze the influence of promotion in general and the use of social media as a promotional tool specifically on patient visits. The method used was an analytical survey with a cross-sectional study approach of 80 respondents taken through accidental sampling techniques. The results of linear regression analysis showed that promotion (X1) had a very significant influence on patient visits (Y) (Sig. 0.000). Similarly, social media as a promotional tool (X2) also showed a significant influence on visits (Sig. 0.007). The multiple regression model formed was Y = 0.751 + 0.358X1 + 0.132X2, confirming that the two independent variables positively and significantly influenced the patient's interest in visiting. Thus, it is concluded that Cassandra Skincare Clinic needs to prioritize improving the quality of informative and visually appealing social media content and strengthening offline promotional channels to maximize visits.
Copyright (c) 2026 Dhea Atiqah Putri, Cecep Darmawan, Kahar Mulyani https://creativecommons.org/licenses/by/4.0
The Effect of Digital Service Quality on Consumer Satisfaction and Its Implications on Patient Trust at Pratama Aru Bitung Clinic
This study aims to analyze the influence of digital service quality on consumer satisfaction and its implications for patient trust at the Aru Bitung Primary Clinic, Bitung City. The research method used is a quantitative approach with an explanatory research type. Data were collected through questionnaires on 120 patients selected using purposive sampling techniques. Data analysis was carried out using Structural Equation Modeling based on Partial Least Square (PLS-SEM) with the help of SmartPLS software. The results of the study show that the quality of digital services has a positive and significant effect on consumer satisfaction, consumer satisfaction has a positive and significant effect on patient trust, and the quality of digital services also has a positive and significant effect on patient trust both directly and indirectly through satisfaction as a mediation variable. The conclusion of this study is that improving the quality of responsive, accurate, and accessible digital services is an important factor in building patient satisfaction and trust in first-tier health facilities.
Copyright (c) 2026 Kurnia Putri Utami, Arlette Suzy Puspa Pertiwi, Mira Veranita https://creativecommons.org/licenses/by/4.0
Managerial Strategy of Female Health Workers Plays A Dual Role (Swot Analysis at Wira Bhakti Clinic in Lhokseumawe City)
This study aims to formulate a managerial strategy for female health workers to play a dual role at the Wira Bhakti Clinic in Lhokseumawe City through a SWOT analysis approach. This study uses a qualitative descriptive design with a case study approach. The research subjects were selected using purposive sampling techniques totaling 10 health workers (doctors, nurses, midwives) who had the status of active soldiers' wives. Data collection was carried out through in-depth interviews, observations, and documentation, which were then analyzed using the Miles & Huberman interactive model and SWOT matrix (IFAS and EFAS). The results of the study show that the dynamics of dual roles at Wira Bhakti Clinic run through a hierarchical mechanism, where wives with the rank of Enlisted tend to support the clinical operational burden to cover the vacancies left by wives with the rank of Officer or Non-Commissioned Officer who have high obligations in the Persit organization. Based on the SWOT analysis, the main strength lies in the husband's support and financial stability, while the main weakness is the time conflict due to the organization's mandatory activities. This study recommends a "Negotiable Advocacy" strategy that includes operational, diplomacy, and retention strategies, as well as the need for hybrid scheduling policies and formal delegation to maintain the quality of health services.
Copyright (c) 2026 Verra Rahwany, Purwadhi Purwadhi, Mira Veranita https://creativecommons.org/licenses/by/4.0
Perceptions of Collaborative Practice and Work Tenure in Relation to Healthcare Workers’ Satisfaction at Amalia Medika Hospital
Interprofessional collaboration is an essential component of healthcare delivery and is closely associated with healthcare workers’ satisfaction. This study explores the relationship between healthcare workers’ perceptions of collaborative practice, measured using the Collaborative Practice Assessment Tool (CPAT), work tenure, and job satisfaction at Amalia Medika Hospital. A quantitative correlational design was employed, involving all 123 healthcare workers through a total sampling technique. Data were collected using the CPAT questionnaire and a standardized job satisfaction scale. Multiple linear regression analysis was conducted after meeting classical assumption tests, including normality, multicollinearity, and heteroscedasticity. The results demonstrate that perceptions of collaborative practice are positively and significantly related to job satisfaction (p < 0.05), indicating that stronger perceptions of teamwork are associated with higher satisfaction in daily work activities. In contrast, work tenure shows no significant relationship with job satisfaction (p > 0.05), suggesting that satisfaction is more strongly influenced by factors such as opportunities for self-development, organizational support, and recognition at work. Simultaneously, perceptions of collaborative practice and work tenure are jointly related to job satisfaction, with a coefficient of determination (R²) of 26.9%. Among the two variables, perceptions of collaborative practice exhibit a more dominant association with job satisfaction. These findings underscore the importance of fostering effective interprofessional collaboration as a key strategy for enhancing healthcare workers’ job satisfaction at Amalia Medika Hospital.
Copyright (c) 2026 Nurul Gina Fadlillah, Purwadhi Purwadhi, Mira Veranita https://creativecommons.org/licenses/by/4.0
Production Efficiency of Oyster Mushroom MSMEs in East Java Province
*]:pointer-events-auto scroll-mt-(--header-height)" dir="auto" tabindex="-1" data-turn-id="3011cc6d-042c-4d44-9331-5fb025e5e744" data-testid="conversation-turn-27" data-scroll-anchor="false" data-turn="user"> The phenomenon and problems found in the field are that many experienced oyster mushroom farmers who have been in business for more than four years have experienced a decline in turnover or profits and have even stopped their businesses. This is due to several factors, and a solution or answer must be found so that people who cultivate oyster mushrooms in East Java Province can run their businesses and improve them. One solution is to improve production efficiency by utilizing information from the internet, such as research journals and e-books related to oyster mushroom production. The objectives of this study are 1) to determine the production efficiency of oyster mushroom MSMEs using the methods that have been implemented, 2) to implement production efficiency by replacing nutrients with better ones and production energy, and 3) to apply production efficiency by replacing production energy. The research method used was qualitative research with a PAR (Participatory Action Research) approach. The results of the study showed that the percentage increase in the economic value of the second production compared to the first production after several changes was 195.325%, while the percentage increase in the economic value of the third production was 308.848%. Therefore, it can be concluded that the third production has a very high economic value for the community engaged in oyster mushroom production in East Java Province.
Copyright (c) 2026 Kus Irawan Prabowo, Yulia Herdianti, Siti Kalimah https://creativecommons.org/licenses/by/4.0
Financial Well-Being Stratification among Urban Households: A Multinomial Logit Analysis of Digital Payments, Saving Behavior, and Credit Access
Rising global economic uncertainty in the aftermath of the COVID-19 pandemic has underscored the importance of household financial well-being (FWB) as a key pillar of economic resilience, particularly in urban settings. This study analyzes how digital payment adoption, saving behavior, and access to credit contribute to the stratification of FWB among urban households in Indonesia. The analysis uses microdata from the 2017 Survey on Financial Inclusion and Access (SOFIA), focusing on a sub-sample of 2,368 urban households aged 19–40 years across four provinces. FWB is constructed as an ordered categorical variable with four levels Low, Medium, High, and Very High based on multiple indicators of financial capability and access. A multinomial logit model is employed, with results interpreted using Average Marginal Effects (AMEs). The findings indicate that regular saving behavior and access to formal credit are the most consistent determinants of upward mobility across FWB categories. Regular saving significantly reduces the likelihood of being in the Low and Medium FWB categories and substantially increases the probability of attaining High FWB. Access to credit strongly increases the likelihood of reaching the Very High FWB category. The results suggest that financial inclusion in urban contexts should be understood as a combination of disciplined financial behavior and deeper engagement with formal financial services
Copyright (c) 2026 Dhidhin Noer Ady Rahmanto, Ragil Satria Wicaksana, Ratih Purbowisanti https://creativecommons.org/licenses/by/4.0
The Use of FMEA to Analyze Electronic Medical Records to Reduce the Risk of Failure at Rizani Hospital
This study aims to identify the potential risk of failure (failure mode), causes, and impact of failure in the implementation of RME at Rizani Paiton Hospital, assess the level of risk priority using the Risk Priority Number (RPN), and formulate recommendations for preventive measures and improvement plans based on the Failure Mode and Effect Analysis (FMEA) method. This study uses a qualitative descriptive approach with a case study design, conducted at Rizani Paiton Hospital in July–November 2025 with purposively selected participants from management elements, SIMRS/IT teams, medical records, nurses, and doctors who are directly involved in the implementation of RME. Data was collected through semi-structured interviews, RME workflow observations, and FMEA form filling, then analyzed through failure mode identification, severity, occurrence, and detection score assessment, and RPN calculation to determine risk priority. The results of the study show that there are several groups of potential major failure risks, including system and network disruptions that hinder access and storage of data, input errors and incompleteness of RME filling by users, limitations of system features and integration, and the risk of data loss and unavailability when needed in clinical services. A number of failure modes have high RPN values so they are categorized as priority risks, especially those that have an impact on service delays, potential clinical errors, and disruptions in the continuity of patient information. The resulting recommendations include strengthening infrastructure and system backup, improving RME features and integration according to service flows, improving user training and assistance, strengthening control and monitoring of documentation completeness, as well as drafting more comprehensive SOPs and RME risk management governance.
Copyright (c) 2026 Nur Rosyidah Hani, Purwadi Purwadhi, Kahar Mulyani https://creativecommons.org/licenses/by/4.0
Digital Transformation in Increasing Business Competitiveness in the Industrial Era 5.0
Digital transformation has become an important strategy for the business world in facing the increasingly complex dynamics of global competition, especially in the industry 5.0 era, which emphasizes a human-centered approach on sustainability, and resilience. This study aims to analyze the role of digital transformation in enhancing business competitiveness in the industry 5.0 Era and to identify the factors that influence the success of its implementation. This research uses a qualitative approach with a literature review method (library research). Data was obtained from various scientific sources in the form of national and international journal articles, academic books, and relevant documents discussing digital transformation, business competitiveness and Industry 5.0. Data was analyzed using content analysis techniques to systematically synthesize concepts, findings, and expert views. The results of the study show that digital transformation plays a significant role in increasing business compaetitiveness through improved operational efficiency, product and service innovation, strengthened customer relationships, and data-driven decision making. The success of digital transformation is influenced by visionary leadership, human resource readiness, an adaptive organizational culture, and technological infrastructure support. From an Industry 5.0 perspective, digital transformation is not only oriented towards efficiency and economic profit, but also towards human values, sustainability, and long-term business resilience. Thus, holistic and human- oriented digital transformation is the key in creating daya saing sustainable business in the Industry 5.0 era.
Copyright (c) 2026 Ahmad Yahya Hamiduddin https://creativecommons.org/licenses/by/4.0
The Influence of Electoral Oversight Management Factors on Public Perception through Public Trust in the 2024 Simultaneous Elections in Ngawi Regency
Electoral oversight plays a crucial role in safeguarding electoral integrity and strengthening democratic legitimacy, particularly in emerging democracies where public trust in electoral institutions remains a central challenge. This study aims to examine how electoral oversight management influences public perception through the mediating role of public trust in the 2024 Simultaneous Elections in Ngawi Regency, Indonesia. Employing a quantitative explanatory research design, the study analyzed the effects of four dimensions of electoral oversight management—planning, organizing, implementation, and evaluation—on public trust and public perception. Data were collected from 400 registered voters selected through proportional stratified random sampling and analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The findings reveal that electoral oversight organizing has a direct and significant effect on public perception, while planning, implementation, and evaluation do not exert significant direct effects. However, organizing, implementation, and evaluation significantly influence public trust, whereas planning does not. Public trust is found to have a positive and significant effect on public perception and serves as a mediating variable in the relationships between organizing, implementation, and evaluation of oversight and public perception. Conversely, public trust does not mediate the relationship between oversight planning and public perception. These results indicate that public perception of electoral oversight is shaped primarily by oversight practices that are visible, organized, accountable, and directly experienced by the public, with public trust functioning as the key mechanism linking oversight performance to societal evaluations. The study contributes to the literature on electoral governance by highlighting the strategic role of public trust in translating managerial performance into positive public perception at the local level.
Copyright (c) 2026 Anita Setia Mega Putri, Muslichah Erma Widiana, Nurul Qomari, Juliani Pudjowati https://creativecommons.org/licenses/by/4.0
The Influence of Fashion Lifestyle and Price Through Instagram Social Media Marketing as an Intervening Variable on the Interest in Purchasing Thrifted Products
Economic development and population growth have increased societal needs, particularly regarding clothing as a primary necessity. This phenomenon has sparked a thrifting trend among Generation Z, who access quality secondhand products through social media such as Instagram at affordable prices and with appealing fashion styles. This study aims to analyze the influence of fashion lifestyle and price on purchase interest, with Instagram social media marketing as an intervening variable, among Gen Z consumers of the account @nonacollectionkediri. The research employs a quantitative approach using descriptive statistical analysis and path analysis with SMART-PLS 4.0 software. Data were collected through questionnaires using a purposive sampling technique, involving 97 female respondents from Generation Z. The results indicate that purchase interest for thrifting products among Generation Z is more influenced by price factors and social media marketing strategies on Instagram, compared to fashion lifestyle. The price variable significantly affects purchase interest, both directly and indirectly through Instagram social media marketing. Conversely, fashion lifestyle is not proven to have a significant effect on purchase interest, either directly or indirectly. These findings suggest that Gen Z is more responsive to economic value and relevant digital promotion than merely to lifestyle identity.
Copyright (c) 2026 Naftalisa Metriana Sari; Djunaedi; IGG Heru Marwanto https://creativecommons.org/licenses/by/4.0
Organisational Commitment as a Mediating Variable in the Relationship between Work Environment and Leadership on Employee Performance in Correctional Institutions
This study aims to analyze the influence of leadership and work environment on employee performance at a Correctional Institution, as well as the mediating role of organizational commitment. The research method used is a quantitative approach with Structural Equation Modeling-Partial Least Squares (SEM-PLS) analysis. The results show that leadership does not have a significant influence on employee performance (β = 0.193, T = 1.506, P = 0.133), but has a positive influence on organizational commitment (β = 0.633, T = 9.985, P = 0.000). Organizational commitment does not have a significant influence on employee performance (β = 0.022, T = 0.162, P = 0.872), while the work environment has a significant influence on employee performance (β = -0.349, T = 4.107, P = 0.000) but not on organizational commitment (β = 0.063, T = 0.718, P = 0.473). Furthermore, organizational commitment does not mediate the relationship between leadership and work environment on employee performance (β = 0.014, T = 0.158, P = 0.874; β = 0.001, T = 0.088, P = 0.930). The implication of these findings indicates that improving employee performance in the Correctional Institution is not sufficiently achieved by merely enhancing leadership aspects or organizational commitment. Instead, improvements in a more conducive work environment and more effective managerial strategies are necessary. Recommendations for the Correctional Institution include enhancing leadership competency, improving work facilities, and implementing employee welfare programs. This study is expected to serve as a reference for academics and practitioners in the development of human resource management within the correctional environment.
Copyright (c) 2026 Ervan Yansen; Nur Laely; Angga Rizka Lidiawan https://creativecommons.org/licenses/by/4.0
Campus Asset Management: Optimization of Tangible Assets and Intangible Assets in Improving Higher Education Performance
Higher education institutions as knowledge-based organizations possess complex asset characteristics, encompassing not only tangible assets such as infrastructure, facilities, and technology, but also intangible assets including human resources, organizational systems, academic culture, and institutional reputation. The main challenge in campus asset management lies in the prevailing administrative-oriented approach that prioritizes physical assets, while intangible assets despite their strategic role in institutional value creation remain insufficiently integrated into asset management practices. This study aims to examine campus asset management through the perspective of integrating tangible and intangible assets to enhance institutional performance, reputation, and competitiveness. The study adopts a qualitative approach using a literature review method, drawing on books, national and international journal articles, and policy documents related to asset management, intellectual capital, and higher education governance. The findings indicate that tangible assets function as foundational enablers for the development of intangible assets, whereas intangible assets serve as key value drivers in achieving sustainable competitive advantage. The integration of both asset types is therefore essential for establishing strategic, sustainable, and value-oriented campus asset management.
Copyright (c) 2026 Mutiarawan Mutiarawan, Kusworo Aribowo, Asep Dana Saputra https://creativecommons.org/licenses/by/4.0
Human Capital Readiness for Digital Transformation in Rural Governance in Indonesia
Digital transformation in rural governance has become a strategic agenda to improve public service quality, transparency, and administrative effectiveness in Indonesia. Nevertheless, the success of digital transformation is not solely determined by the availability of information technology infrastructure, but is strongly influenced by the readiness of human capital as the main driver of change. This study aims to analyze the readiness of village government human capital in supporting digital transformation in rural governance, using Demak Regency, Central Java, as a case study. This research employs a qualitative approach with a case study design. Data were collected through in-depth interviews, field observations, and document analysis, and analyzed using an interactive data analysis model consisting of data reduction, data display, and conclusion drawing. The findings indicate that the readiness of village apparatus human capital remains at a basic level and is primarily oriented toward administrative compliance rather than strategic digital utilization. Digital competencies, adaptability to technological change, and institutional support have not yet been systematically and sustainably developed. This condition implies that digital transformation in rural governance risks becoming merely an administrative formality if not accompanied by comprehensive human capital development. This study contributes to the digital governance literature by emphasizing the central role of human capital readiness in ensuring effective and sustainable rural digital transformation.
Copyright (c) 2026 Is Solikhatun, Teguh Imam Rahayu, Yuli Elfiyanti https://creativecommons.org/licenses/by/4.0
Multi-Actor Collaboration in the Implementation of Halal Certification Labeling for Micro and Small Enterprises Amidst Literacy and Service Infrastructure Challenges: A Case Study of Bogor Regency
Halal certification is a strategic public policy instrument aimed at consumer protection and the fulfillment of the public’s right to halal product assurance, particularly for Micro and Small Enterprises (MSEs). Nevertheless, its implementation continues to face structural and social challenges, including weak multi-actor collaboration, low levels of halal literacy (approximately 28–30%), and unequal access to halal certification service infrastructure. This study examines how multi-actor collaboration shapes the implementation of halal certification labeling for MSEs, with particular attention to the roles of halal literacy and public service infrastructure readiness. Employing a descriptive qualitative approach, data were collected through semi-structured interviews and policy document analysis and analyzed thematically using the collaborative governance framework of Ansell and Gash (2008). The findings indicate that low halal literacy weakens the initial conditions for collaboration, while limited service infrastructure constrains collaborative processes and delays policy outcomes. Theoretically, this study extends collaborative governance theory by demonstrating how social capacity (halal literacy) and infrastructural readiness function as critical determinants of starting conditions and collaborative processes in public service–oriented policies such as halal certification. Practically, the study recommends strengthening collaboration-based halal literacy programs, expanding equitable certification infrastructure, and integrating public service systems to enhance the effectiveness and sustainability of halal certification implementation for MSEs.
Copyright (c) 2026 Salsabila Adawiyah Putri Andini, Muhamad Husain Maruapey, Aji Jumiono https://creativecommons.org/licenses/by/4.0
Intangible Asset Management in the Perspective of Higher Education Management
Intangible assets have become strategic resources in higher education institutions, particularly in strengthening institutional performance, competitiveness, and sustainability. This study aims to examine the concept and role of intangible asset management in the perspective of higher education management through a comprehensive literature-based analysis. Using a qualitative approach with a library research design, this study analyzes scholarly articles, academic books, and reputable publications related to intangible assets, intellectual capital, and higher education management. Data were collected from open-access and indexed academic databases and analyzed using content analysis techniques to identify key themes and conceptual patterns. The findings indicate that intangible assets in higher education consist of human capital, structural capital, and relational capital, which interact synergistically in creating institutional value. Human capital plays a crucial role in enhancing academic quality and innovation, structural capital ensures the institutionalization of knowledge through governance systems and policies, while relational capital strengthens reputation and stakeholder trust. The study concludes that effective management of intangible assets requires an integrative and strategic approach rather than a fragmented administrative practice. This research contributes conceptually by offering a holistic framework for managing intangible assets in higher education and provides practical insights for university leaders in developing sustainable institutional strategies.
Copyright (c) 2026 Asnawi Asnawi, Viati Nurhidayati, Agus Dwi Cahyono, A. Fadoli https://creativecommons.org/licenses/by/4.0
Digitalization of Islamic Social Finance in Rural Areas: Optimizing the Management of Zakat, Infaq, and Sadaqah (ZIS) for Stunting Alleviation
Stunting in rural areas remains a crucial challenge for human resource development in Indonesia. Conversely, the potential of Islamic Social Finance through Zakat, Infaq, and Alms (ZIS) is immense, yet it is often hindered by traditional management practices and limited distribution reach. This study aims to explore how the digitalization of Islamic social finance can optimize ZIS management to support stunting reduction programs in rural settings. The methodology employed is a descriptive qualitative approach utilizing a literature study. The findings indicate that the implementation of digital platforms in the collection and distribution of ZIS can enhance transparency, accountability, and the precision of targeting nutritional aid for toddlers and education for pregnant women. Digitalization enables data integration between zakat management institutions (LAZ/BAZNAS) and village health data, ensuring that stunting interventions are conducted in a sustainable and measurable manner. In conclusion, the synergy between financial technology and Islamic philanthropic instruments serves as a strategic pillar in accelerating the decline of stunting rates while simultaneously improving the economic welfare of rural communities
Copyright (c) 2026 Erwina Kartika Devi https://creativecommons.org/licenses/by/4.0
Assessing the Effectiveness and Efficiency of Local Government Budget Implementation in Indonesia: A Systematic Review of Value for Money Performance (2016–2023)
This study examines the effectiveness and efficiency of local government budget implementation in Indonesia through a Systematic Literature Review of 26 empirical studies published between 2016 and 2023. Guided by the PRISMA framework, the review analyzes Value for Money (VfM) performance and the use of management accounting information in local governments. Findings indicate that while Local Own-Source Revenue (PAD) effectiveness is generally high—often exceeding 100% in several regions—expenditure efficiency remains inconsistent, characterized by under-spending, overspending, and significant regional disparities. Moreover, management accounting information is predominantly used for compliance and reporting purposes rather than for strategic decision-making. Institutional constraints, fiscal dependency, and limited analytical capacity hinder the substantive use of performance information. The study identifies a systematic gap between formal system adoption and meaningful utilization, highlighting the need for stronger integration between accounting practices, governance processes, and public value outcomes.
Copyright (c) 2026 Ahmad Haetami, Budi Firmansyah, Abdul Munief Itsniawan, Bayu Rahimansyah Irianto https://creativecommons.org/licenses/by/4.0
The Effect of Demographic Factors on Risk Tolerance and Investment Instrument Choice: Evidence From Indonesian Investors
Traditional economics portrays investors as rational decision-makers, but this assumption doesn’t always true. Investment decisions are shaped by various factors, one of which is the investor's demographic profile. This study aimed to ascertain whether differences exist in risk tolerance levels and the selection of investment instruments among investors based on demographic variables. Data were gathered through an online questionnaire. The findings reveal significant differences in risk tolerance levels correlated with the demographic variables of age and marital status. Additionally, the results indicate variations in the selection of investment instruments based on the demographic factors of gender, education, and income.
Copyright (c) 2026 T Muhammad Jumeil, Desy Asmara https://creativecommons.org/licenses/by/4.0
The Role of Motivation in Mediating the Influence of Organisational Culture, Work Discipline and Leadership Style on Employee Performance
This study examines the mediating role of motivation in the relationship between organisational culture, work discipline, leadership style, and employee performance at the Central Bureau of Statistics of South Sumatra Province. This study used a quantitative approach with a survey method involving state civil servants as respondents. Data were analysed using Partial Least Squares–Structural Equation Modelling (PLS-SEM). The results showed that organisational culture, work discipline, and leadership style influenced motivation. Furthermore, organisational culture, work discipline, leadership style, and motivation also influenced employee performance. Motivation partially mediated the relationship between organisational culture and employee performance, as well as between work discipline and employee performance. It also partially mediated the relationship between leadership style and employee performance. These findings confirm that the integration of a healthy organisational culture, consistent work discipline, and an effective leadership style is a key factor in building a productive work environment and supporting continuous employee performance improvement.
Copyright (c) 2026 Vivi Yuliyantikarini, Djatmiko Noviantoro, Sari Sakarina https://creativecommons.org/licenses/by/4.0
Impact of Digital Transformation on Efficiency and Profitability: BSI Islamic Bank 2022–2024
The rapid advancement of digital technology has reshaped the global banking industry, including Islamic banking, which faces unique challenges in balancing efficiency with ethical principles. This study investigates the impact of digital transformation on operational efficiency and profitability in Bank Syariah Indonesia (BSI) during 2022–2024. The purpose is to evaluate how technology investment and digital adoption influence cost structures and financial performance in the context of Islamic banking. Employing a descriptive quantitative approach with a case study design, the research utilizes secondary data from audited annual financial statements. The analysis focuses on three key indicators: operational efficiency measured by BOPO and Cost to Income Ratio (CIR), digitalization assessed through the growth of mobile banking transactions, and profitability evaluated via net profit. The findings reveal a significant escalation in technology investment, accompanied by rapid adoption of digital services and a marked shift in customer behavior toward electronic transactions. These developments contributed to a consistent decline in BOPO, stable CIR levels, and steady growth in net profit. From a theoretical perspective, digitalization not only enhances efficiency and reduces monitoring costs but also aligns with maqasid al-shariah by promoting resource optimization and financial inclusivity. In conclusion, digital transformation emerges as a strategic driver that strengthens competitiveness, supports sustainable growth, and reinforces the ethical foundation of Islamic banking.
Copyright (c) 2026 Muhammad Adib Hasani https://creativecommons.org/licenses/by/4.0