SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan

PERAN TEKNOLOGI FINANSIAL DALAM MEMBANTU MAHASISWA MENGATASI KENDALA PEMBIAYAAN PENDIDIKAN

Riinawati Riinawati — 2025-08-31

This study aims to explore how financial technology (fintech) services are utilized by university students to overcome educational financing challenges and how this impacts their academic continuity. Using a qualitative approach, data were gathered through in-depth interviews with students from diverse academic programs and economic backgrounds. The results reveal that students' understanding of fintech is mostly shaped by exposure through social media and peer networks, with varying levels of awareness regarding its functions and legality. Key motivating factors for using fintech include urgent financial needs for tuition, delays in paying educational fees, and the convenience and speed offered compared to traditional financial institutions. While fintech provides a flexible alternative for educational funding, some students experience psychological stress due to debt burdens and limited skills in managing their finances. On the other hand, several students feel supported and financially more independent through fintech use. This research highlights the importance of collaboration among universities, students, and fintech providers to promote financial literacy and to ensure secure and sustainable educational financing systems.

KEKUATAN HUKUM AKTA KUASA SUBSTITUSI TERHADAP KEPEMILIKAN HAK ATAS TANAH BERDASARKAN AKTA PERJANJIAN JUAL BELI

Deni Efendi — 2025-09-03

In the sale and purchase agreement between Munir Datuk Rajo Intan as the seller and Cuaca Usmanto as the buyer, a transaction for land with Ownership Certificate Number 516/Sungai Sapih, covering 78,920 m², was made. The buyer has fully paid Rp.27,622,000. The practice includes granting a power of sale with substitution rights, allowing the power to be transferred to another party. However, the use of a power of attorney with substitution rights is prohibited under the Minister of Home Affairs Instruction No. 14 of 1982. This study aims to answer three main questions: 1) What is the legal force of the Deed of Power of Substitution in land ownership? 2) What is the position of the Sale and Purchase Agreement Act against third parties? 3) What is the process of changing the name of the certificate based on the Sale and Purchase Agreement Deed? The study uses a normative juridical approach with case and statute approaches. The findings show that a power of sale with substitution to avoid tax payment is invalid, as it does not align with the principle of consensus between the parties involved. To resolve this, it is recommended to cancel the Deed of Power of Attorney for Sale Substitution and carry out the name change through the proper procedure.

PERSEPSI WISATAWAN GEN Z DAN MILLENIAL TERHADAP PENANGANAN KELUHAN DIGITAL DAN DAMPAKNYA PADA CITRA DESTINASI WISATA HUTABALIAN

Riana Handayani Silalahi — 2025-09-03

Hutabalian Tourism Village in Sianjur Mula-Mula District, Samosir Regency, North Sumatra, is a cultural tourism destination rich in the history and spirituality of the Toba Batak people. With its stunning natural landscape and strong traditional preservation, the village attracts both local and international tourists, especially those from Generation Z and Millennials who are familiar with digital technology. However, the increase in visits from these digital-native tourists brings new challenges, particularly in terms of complaint management and digital interactions. This study aims to analyze the perceptions of Gen Z and Millennial tourists towards the digital complaint handling system implemented in Hutabalian Tourism Village, identify the challenges faced by village management, and evaluate its impact on the destination's image. The study used a qualitative phenomenological approach with data collection techniques through in-depth interviews, observation, and digital documentation. Informants consisted of Pokdarwis (tourism group), homestay and MSME operators, as well as Gen Z and Millennial tourists who had visited and submitted complaints digitally. The analysis was conducted using the Colaizzi model with SWOT reflection as a strategic interpretation. The study results show that tourists have a high appreciation for the cultural richness and authenticity of Hutabalian Tourism Village, but regret the suboptimal response to digital complaints. Complaints related to facilities, road access, and limited digital information are primary concerns. Meanwhile, the Tourism Awareness Group (Pokdarwis) stated that limited human resources and digital infrastructure are the main obstacles to providing adequate digital services. The absence of a dedicated social media administrator and the limited involvement of the younger generation in digital management exacerbate this situation. Despite this, Hutabalian Village maintains a positive image thanks to its strong cultural appeal and spiritual experiences. The study concludes that the quality of digital complaint handling directly impacts the perception and image of the destination in the eyes of digital tourists. This study recommends strengthening the capacity of local digital human resources, establishing a social media management team, and cross-sector collaboration to achieve tourism destination management that is adaptive to changes in digital tourist behavior.

EFEK MEDIASI MOTIVASI KARYAWAN PADA PENGARUH PELATIHAN DIGITAL DAN PENILAIAN KINERJA DIGITAL TERHADAP KINERJA KARYAWAN

Vikram Budhi Herlambang — 2025-09-14

This research aims to analyze the influence of digital training and digital performance appraisal on employee performance, as well as to analyze the mediating role of work motivation in the influence of digital training and digital performance appraisal on employee performance. The success of digital transformation does not solely depend on technology itself, but also on the psychological aspects of employees. Advanced technology will not be effective if employees do not feel motivated to use it. This research employs quantitative design with a survey method conducted on 56 company employees selected through purposive sampling with a minimum tenure criterion of 1 year. Questionnaires were distributed online and analyzed using Structural Equation Modeling (SEM) to test the relationships between the research variables. The results show that digital training has no significant effect on employee motivation, digital performance appraisal has a significant and positive effect on employee motivation, employee motivation has a significant and positive effect on employeeperformance, while employee motivation does not mediate the effect of digital training on employee performance, while employee motivation mediates the effect of digital performance appraisal on employee performance.

HOLY INSTITUTION, UNHOLY REALITY: ANALISIS WACANA KRITIS TERHADAP SUDUT PANDANG VICE INDONESIA TENTANG KEKERASAN SEKSUAL PESANTREN

Zulia Khikmatul Maulidia — 2025-09-14

This article discusses how VICE Indonesia, through a documentary video titled “Breaking the Chain of Sexual Violence in Islamic Boarding Schools,” addresses the issue of sexual violence in religious education environments. The researchers used Fairclough's Critical Discourse Analysis (CDA) approach to examine how the language used in the video could shape public opinion. The analysis was conducted in three parts: textual analysis, discursive practice, and social practice. The research results show that VICE Indonesia presents the victims as the main characters who bravely speak out, and highlights the patriarchal culture as the main cause of sexual violence. This video also combines several perspectives such as law, religion, and the feminist movement to provide a broader picture of the issue. VICE Indonesia seems to support the feminist view that seeks equality between men and women, especially in Islamic boarding schools. This documentary not only criticizes religious institutions but also invites society to rethink religious values that have long been considered untouchable. This research shows that media such as documentaries can be an important tool for raising awareness and encouraging social change.

POTENSI WISATA ALAM AIR TERJUN EFRATA DI KABUPATEN SAMOSIR

Sepdwiyana Donargo — 2025-09-15

The purpose of this study was to identify the natural tourism potential of Efrata Waterfall in Samosir Regency. Reviewing the accessibility conditions, supporting infrastructure, and obstacles faced in its development as a tourist destination. The research method used is descriptive qualitative with data collection techniques through field observations, interviews with local communities, and documentation studies. The results of the study indicate that Efrata Waterfall has a high tourist attraction in the form of natural beauty that is still pristine, fast flowing water, and surrounding scenery that supports nature recreation activities such as trekking and photography. In terms of accessibility, the location can be reached by public and private vehicles, but the road conditions to the location are still inadequate. The facilities available are still limited, such as toilets, small shops, and simple places of worship. The obstacles faced are limited infrastructure, minimal promotion, lack of local community involvement, and the absence of integrated management. There needs to be an improvement in facilities and infrastructure, digital promotion strategies, and empowerment of local communities in managing the Efrata waterfall nature tourism in Samosir Regency.

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN UMKM: PENDEKATAN KUALITATIF MELALUI KAJIAN PUSTAKA

Amin Sadiqin — 2025-09-15

The quality of financial reporting among SMEs in Indonesia remains a fundamental challenge affecting financing access and business sustainability. This study aims to identify and analyze factors influencing SME financial reporting quality through a qualitative approach using systematic literature review. Library research method was employed to analyze national and international literature from 2020-2025 using content analysis and thematic analysis techniques. Results indicate that SME financial reporting quality is influenced by complex interactions of internal organizational factors including owner characteristics, human resource capabilities, and technological infrastructure, as well as external factors comprising government regulations, stakeholder pressures, and ecosystem support. Information technology serves as an enabler and moderator strengthened by human resource competency. The research produces an integrated framework demonstrating the need for holistic approaches in improving SME financial reporting quality. Practical implications include the importance of human resource capacity development, accounting information system implementation, and comprehensive regulatory support to achieve quality financial reporting.

PERAN FINTECH DALAM OPTIMALISASI PENERIMAAN PAJAK MELALUI INOVASI PEMBAYARAN

Gunawan Widjaja — 2025-09-16

The development of digital technology has driven significant transformation in Indonesia's financial and taxation systems. Financial technology (fintech) has emerged as an innovation that facilitates access to financial services and payment transactions, including tax payments. This study aims to analyse the role of fintech in optimising tax revenue through digital payment innovations. Using a qualitative approach through literature review and regulatory analysis, this study found that the integration of fintech into the taxation system can expand the tax base, increase transparency, and significantly encourage taxpayer compliance. The digital payment innovations introduced by fintech not only accelerate the tax payment and reporting process but also facilitate the government in monitoring and managing state revenue in real time. However, challenges related to regulatory harmonisation, data protection, and digital literacy among the public still need to be addressed in order to optimise the potential of fintech in supporting an inclusive and efficient taxation system in Indonesia.

BALUTAN KONFUSIANISME DALAM MANUVER GEOSTRATEGI TIONGKOK DI KEPULAUAN SOLOMON MELALUI BELT AND ROAD INITIATIVE PADA TAHUN 2019-2022

Almasiva Tirta Maedy — 2025-09-19

This article investigates China's geostrategy in the Solomon Islands using a Relational Theory approach developed by Yaqing Qin, which is heavily inspired by Confucian community values. Unlike Western-dominated theory and approaches to geostrategy, China pursues its geostrategy by widening the circle of interactions and deepening their intimacy with other countries across the world. Therefore, relational strength becomes the primary means of China's power projection, as expressed in an inclusive and equitable economic and development strategy. This article focuses on the critical role of China's Belt and Road Initiative (BRI) as a flexible and inclusive geostrategic instrument, emphasizing mutual respect and goal alignment with the Solomon Islands. As a result, the Solomon Islands government believes that formal collaboration with China will improve national legitimacy and sovereignty. Through this relational approach, China has successfully formed an alternative international governance that is based on long-term relationships and mutually beneficial interests rather than domination and expansionist approaches to broadening its geostrategy in other countries or region.

IMPLEMENTASI TRI KAYA PARISUDHA PADA PENGADAAN BARANG UNTUK PENCEGAHAN FRAUD DI ABC RESORT BALI

Kadek Priadiarta — 2025-09-22

This study addresses procurement challenges at ABC Resort, Bali, where price and quantity discrepancies remain prevalent alongside a limited understanding of the application of Tri Kaya Parisudha values in fraud prevention. The research aims to analyze the implementation of manacika (right thought), wacika (right speech), and kayika (right action) within the procurement stages involving the user, Purchasing, and Receiving departments. A descriptive qualitative approach was employed, using interviews, observations, and supporting document analysis such as purchase requests, purchase orders, and receiving reports. The findings reveal that Tri Kaya Parisudha plays a significant role in minimizing potential fraud by enhancing accuracy, fostering honest communication, and ensuring compliance with established procedures. Nevertheless, obstacles such as inconsistent verification and interdepartmental distrust remain. The study concludes that strengthening a work culture rooted in Tri Kaya Parisudha and conducting regular training are essential to reinforce integrity and improve the procurement system.

EXPLORING THE ECONOMIC LINK BETWEEN FINANCIAL RISK STRATEGIES AND LONG-TERM SUSTAINABILITY IN THE BANKING INDUSTRY

Rahayu Kusumawati — 2025-09-28

This research explores the relationship between financial risk strategies and long-term sustainability in the banking sector. It aims to examine how banks manage financial risks and their impact on long-term viability, focusing on credit, market, and operational risks. Using a library-based methodology, the study reviews relevant literature, including books, journals, and reports, to analyze risk management frameworks and sustainability practices. The findings indicate that while traditional risk strategies like Value at Risk are essential, integrating sustainability practices—such as CSR and ESG—improves a bank’s resilience and long-term performance. The study concludes that banks adopting comprehensive risk strategies aligned with sustainability are better positioned for long-term success.

PENGARUH INFRASTRUKTUR DAN VARIASI SATWA TERHADAP MINAT KUNJUNG KEMBALI MASYARAKAT KABUPATEN GARUT PADA TAMAN SATWA CIKEMBULAN KADUNGORA GARUT

Aditya Lukmanul Hakim — 2025-09-30

Ecotourism is a strategic sector in developing sustainable destinations that prioritize environmental conservation and education. Cikembulan Zoo, located in Garut Regency, is one of the educational tourism locations that offers recreational and learning experiences for the community. However, the dynamics of the number of visits show fluctuations, which require an evaluation of the determinants of visitor loyalty. This study aims to analyze the contribution of infrastructure and animal diversity to the intention of repeat visits by the Garut Regency community to Cikembulan Zoo in Kadungora District. The quantitative method used is the Structural Equation Modeling approach based on Partial Least Square (SEM-PLS). Data were obtained through questionnaires and analyzed using SmartPLS software. The results of the analysis show that infrastructure has a significant positive effect on the intention to revisit with a coefficient value of 0.649. Meanwhile, animal variation also contributes positively with a coefficient of 0.325. The coefficient of determination (R²) value of 0.934 indicates that the two independent variables are simultaneously able to explain 93.4% of the variation in the intention to revisit.

PENGARUH KUALITAS PRODUK DAN LOKASI TERHADAP KEPUTUSAN PEMBELIAN DI CAFE DONGENG THERACE GARUT

Zahran Gunawan — 2025-09-30

This study aims to analyze the influence of product quality and location on purchasing decisions at Cafe Dongeng Therace Garut. The background of this study is based on the significant growth of the culinary sector in Indonesia, including in Garut Regency, accompanied by an 18% increase in the number of cafes over the past three years. Cafe Dongeng Therace faces fluctuations in visitor numbers and customer complaints regarding taste consistency and limited parking facilities. This study employs a quantitative approach using a survey method with 150 respondents, analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results indicate that product quality and location have a positive and significant influence on purchasing decisions, both partially and simultaneously. These findings emphasize the importance of managing product quality and implementing appropriate location strategies to enhance the competitiveness of culinary businesses.

KEDUDUKAN LIVING LAW SEBAGAI PRANATA HUKUM DALAM UNDANG-UNDANG No. 1 TAHUN 2023 TENTANG KITAB UNDANG- UNDANG HUKUM PIDANA

Simon Albertian Redy S — 2025-09-30

Indonesia, as an archipelagic state, is home to diverse cultures and customs, leading to a variety of customary laws. In line with the 1945 Indonesian Constitution, these customary laws are recognized and respected as part of the national legal system. In 2023, Indonesia enacted a new Criminal Code, reflecting its cultural values and moving away from the colonial-era legal framework. This shift introduces challenges, particularly regarding the integration of customary law into the national legal system. This research examines these challenges, focusing on the interaction between customary law and positive law within Indonesia's legal framework. The study adopts a normative legal research methodology, incorporating statutory, conceptual, and comparative approaches, with primary legal sources including the 1945 Constitution and Law No. 1 of 2023 on the Criminal Code. The findings suggest that customary law can fill legal gaps when existing positive law does not cover specific offenses, particularly in the investigation and prosecution stages. Offenders may be subject to customary law before being prosecuted under positive law. This study emphasizes the need for a balanced approach to integrate customary law into Indonesia's criminal justice system, ensuring both legal coherence and respect for cultural diversity.

PENGARUH KUALITAS PELAYANAN TERHADAP LOYALITAS PASIEN DENGAN MEDIASI KEPUASAN PASIEN RUMAH SAKIT UMUM DAERAH MAS AMSYAR KASONGAN

Natanael Aditya Candra L. Awat — 2025-09-30

This study aims to analyze the effect of service quality on patient loyalty with mediation of patient satisfaction at Mas Amsyar Kasongan Regional General Hospital. This study used a quantitative design with a survey method of 96 patients selected by purposive sampling using the Lameshow formula. The questionnaire was distributed online and analyzed with Structural Equation Modeling (SEM) 4.0 to test the relationship between research variables. The results show that service quality influences patient satisfaction at Mas Amsyar Kasongan Regional General Hospital. Service quality influences patient satisfaction at Mas Amsyar Kasongan Regional General Hospital. Patient loyalty influences patient satisfaction at Mas Amsyar Kasongan Regional General Hospital. Patient satisfaction mediates the effect of service quality on patient loyalty at Mas Amsyar Kasongan Regional General Hospital.

EQUITY VALUE ANALYSIS WITH THE INCOME APPROACH IN PALM OIL PLANTATION COMPANIES (CASE STUDY: PT SISIRAU AND PT SATYA AGUNG)

Alfred Johnson Sianipar — 2025-09-30

Equity value is the net worth that belongs to the owners or shareholders of a company after all liabilities have been settled from the total assets owned. Equity value reflects the portion of net ownership in the company that truly belongs to the shareholders.This study aims to analyze the equity value of two palm oil plantation companies in Indonesia, PT Sisirau and PT Satya Agung, using an income-based approach through the Discounted Cash Flow (DCF) method. This approach is considered highly relevant for valuing companies with long-term income prospects and relatively stable cash flows, as is typical in the palm oil plantation industry. The study is also strategically significant, as both companies are preparing for an Initial Public Offering (IPO), where valuation becomes a key consideration for potential investors. The data used in this research consists of audited financial statements from 2017 to 2024 and financial projections for the period 2025 to 2034. The research applies a quantitative approach combined with descriptive analysis, using both primary and secondary data. Equity value is estimated based on projected Free Cash Flow to the Firm (FCFF), discounted using the Weighted Average Cost of Capital (WACC). The analysis also considers business risk, cost structure, CPO price trends, and relevant government regulations. The results indicate that the income approach provides a more accurate estimate of equity value, reflecting the future economic potential of the companies. PT Satya Agung has an indicative equity value of IDR 3.85 trillion, significantly higher than PT Sisirau's IDR 1.67 trillion. This difference is attributed to PT Satya Agung's stronger cash position, lower debt burden, and higher growth potential. Therefore, PT Satya Agung is considered more suitable to proceed with an IPO in the near future. This study concludes that the DCF is highly appropriate for valuing companies with long-term growth orientation and stable cash flow. Moreover, the findings contribute to academic literature and serve as a practical reference for companies, investors, regulators, and academics in understanding income-based equity valuation, particularly in the palm oil plantation sector.

PENGARUH EXPERIENTIAL MARKETING & KUALITAS ACARA TERHADAP MINAT BERKUNJUNG ULANG MELALUI KEPUASAN PENGUNJUNG SEBAGAI VARIABEL INTERVENING (STUDI KASUS PADA PENGUNJUNG ACARA MINGGUAN HUMA BETANG NIGHT PALANGKA RAYA)

Salbetta Sihombing — 2025-09-30

This study examines the effects of experiential marketing and event quality on revisit intention, mediated by visitor satisfaction, in the weekly Huma Betang Night cultural event (Palangka Raya, Indonesia). A quantitative survey of 75 visitors was analyzed using PLS-SEM (SmartPLS 3.0). Results indicate positive, significant paths: experiential marketing → satisfaction (β = 0.392; p < 0.001), event quality → satisfaction (β = 0.404; p < 0.001), satisfaction → revisit intention (β = 0.431; p < 0.001), experiential marketing → revisit intention (β = 0.251; p = 0.002), and event quality → revisit intention (β = 0.262; p = 0.005). Satisfaction partially mediates the effects of experiential marketing (indirect β = 0.169; p = 0.001) and event quality (indirect β = 0.174; p < 0.001) on revisit intention. Model explanatory power is moderate (R² satisfaction = 0.321; R² revisit intention = 0.497). The findings highlight the importance of sensory–affective experiences and service/process quality to strengthen visitor satisfaction and revisit intention in secondary-city cultural night contexts.

PENGARUH REVIEW PRODUK DAN KONTEN MARKETING PADA TIKTOK SHOP TERHADAP KEPUTUSAN PEMBELIAN SKINTIFIC PADA GENERASI Z DI KOTA PALANGKA RAYA

Marjuliansi Bulan Putri — 2025-09-30

The digital era has transformed social media platforms into transaction channels, including TikTok Shop which has become a popular e-commerce platform among Generation Z. This study aims to analyze the influence of product reviews and marketing content on TikTok Shop on Skintific purchase decisions among Generation Z in Palangka Raya City. The research used quantitative methods with survey techniques on respondents aged 17-28 years who actively use TikTok and are interested in skincare products. Data were collected through structured questionnaires and analyzed using multiple linear regression. The results showed that product reviews have a positive and significant effect on purchase decisions. Marketing content has a greater and more dominant influence than product reviews. Simultaneously, both variables significantly influence and can explain most of the variation in purchase decisions. The findings show that Generation Z in Palangka Raya City is more influenced by visual and interactive marketing content compared to product reviews in making purchase decisions. This indicates the need to optimize integrated marketing content strategies to improve sales effectiveness on the TikTok Shop platform, particularly in reaching young consumers who have digital native characteristics.

DAMPAK PARIWISATA TERHADAP STRUKTUR EKONOMI NTB: PELUANG DAN TANTANGAN

Eka Agustiani — 2025-09-30

This study examines the impact of tourism sector growth on the economic structure of West Nusa Tenggara (NTB) Province. Over the past decade, NTB has experienced a significant surge in tourism driven by national strategic projects such as the Mandalika Special Economic Zone (SEZ) and the MotoGP. This study aims to analyze the extent to which tourism has shifted the economic structure from primary to tertiary sector dominance, as well as to identify emerging opportunities and challenges. The methods used include analysis of secondary data from the Statistics Indonesia (BPS) and the NTB Tourism Office (Dispar), using the Location Quotient (LQ), Shift-share, and multiplier effects approaches. The results indicate that service sectors such as accommodation, food and beverage, and transportation have increased their contribution to NTB's GRDP. Tourism also provides significant opportunities for MSMEs and job creation, but this distribution is not yet fully equitable across regions. Inequality in infrastructure between regions, human resource quality, and environmental degradation are key challenges. Regional governments need to develop inclusive and sustainable governance so that the benefits of tourism are not limited to certain regions. This research contributes to the literature on regional economic transformation and the strengthening of data-driven policies in the tourism sector.

PENGARUH PENGEMBANGAN KARIR DAN DISIPLIN KERJA TERHADAP LOYALITAS KARYAWAN DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA BALAI PERLINDUNGAN TANAMAN PANGAN DAN HORTIKULTURA PROVINSI KALIMANTAN TENGAH

Tio Erika Nadeak — 2025-09-30

The Food Crops and Horticulture Protection Agency of Central Kalimantan Province plays an important role in maintaining the productivity of food crops and horticulture in the in the Central Kalimantan Province. This study aims to determine the influence of career development and work discipline on employee loyalty, with job satisfaction as an intervening variable. The research employs a quantitative-associative approach using the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS) with the help of Smart Pls 3.0. Data were collected using a Likert-scale questionnaire distributed to 38 38 civil servants of the Central Kalimantan BPTPH. The results show that career development and work discipline have a significant and significant impact on employee loyalty. Both variables also increase job satisfaction, which then acts as a link in relation to employee loyalty. These findings emphasize that to increase employee loyalty, the Central Kalimantan BPTPH needs not only to strengthen career development policies and enforce work discipline, but also to prioritize efforts to increase employee job satisfaction, which is a key mechanism in building long-term commitment and loyalty.

MENANAMKAN AKHLAK MULIA MELALUI PENDIDIKAN AGAMA ISLAM: STUDI KONTEKSTUAL SURAT LUQMAN DI PENDIDIKAN MENENGAH

Ika Kartika — 2025-09-30

This research is motivated by the persistent gap between the ideal values taught in Islamic Religious Education (PAI) and student behavior in the school environment. Therefore, a contextual study is needed to examine the meaning of the verses of Surah Luqman and their implementation in secondary education teaching. The purpose of this study is to explore the moral values in Surah Luqman verses 13–19 and examine their implementation in Islamic Religious Education (PAI) teaching at the secondary education level. This study uses a descriptive qualitative approach with data collection techniques through literature studies, interviews with PAI teachers, and observations of classroom teaching practices. The results show that core moral values such as monotheism, respect for parents, honesty, responsibility, patience, and humility have been taught by teachers, but their implementation is still predominantly cognitive and lacks contextualization. Teachers tend to deliver material theoretically without directly linking it to students' real-life experiences. This condition results in the process of internalizing morals not being optimal in shaping students' daily behavior. Therefore, Islamic Religious Education (PAI) teaching needs to be directed towards a more applicable, communicative, and contextual approach so that Quranic values can be instilled more effectively. This study recommends developing Islamic Religious Education (PAI) teaching methods that emphasize the active role of teachers as value facilitators, spiritual companions, and moral role models in secondary education settings.

PERAN KEPEMIMPINAN STRATEGIS DALAM PENYELENGGARAAN PELATIHAN MILITER GUNA MENINGKATKAN KINERJA ANGKATAN BERSENJATA

Abdullah Alrumeh — 2025-09-30

The evolving dynamics of global security demand continuous adaptation and capability enhancement by the armed forces, making strategic leadership and military training essential. This study analyzes how strategic leadership influences training implementation and improves military performance, identifies existing challenges, and formulates optimization strategies. Using a qualitative approach with insights from key informants, the findings reveal that strategic leadership plays a pivotal role through experience, adaptability, communication, and organizational culture. However, challenges persist, including inadequate leader qualifications, substandard facilities, administrative complexity, and limited managerial human resources. The study concludes that strengthening strategic leadership is vital for enhancing training effectiveness. Optimization efforts should focus on comprehensive data provision, enforcing high-quality standards, selecting competent leaders, and improving leadership roles in training governance planning to significantly boost armed forces performance.

PENGARUH KETERLIBATAN KERJA DAN DUKUNGAN ORGANISASI TERHADAP PERILAKU KERJA INOVATIF PADA KARYAWAN GEN Z DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI: STUDI PADA KARYAWAN USAHA CAKE DI KOTA PALANGKA RAYA

Ella Afrida Purba — 2025-09-30

This study aims to analyze The Influence of Work Engagement and Organizational Support on Innovative Work Behavior Among Gen Z Employees, With Job Satisfaction as A Mediating Variable (A Study of Cake Business Employees in Palangka Raya). The background of this study stems from the decline in innovation among Gen Z employees, even though this generation is known for its creativity, which is currently emerging in the world of work, especially in the culinary business. This study uses a quantitative approach with partial least square (PLS) analysis techniques. The population in this study consisted of 75 Gen Z employees working in cake shops in Palangka Raya City. The sampling technique used purposive sampling. The results of the study indicate that work engagement and organizational support have a positive and significant effect on employees' innovative work behavior. Additionally, job satisfaction also has a significant effect on innovative work behavior and mediates the relationship between work engagement and organizational support toward innovative work behavior.

HUMAN CAPITAL STRATEGY AND DEVELOPMENT OF MSME PERFORMANCE: CASE STUDY OF SUKABUMI ANGET BREAD BUSINESS PERFORMANCE

Hesri Mintawati — 2025-09-30

This study analyzes the human resource development of Roti Anget Sukabumi and aims to improve the performance of MSMEs by managing human resources to achieve performance. Small and medium enterprises (MSMEs) are the most important joint ventures in Indonesia's economic activities. The food industry in particular recorded very positive developments and contributed significantly to the country's economic growth. Bread is one of the alternative substitutes for instant food and is very popular among the general public because it is convenient and can be enjoyed by all circles. The research method used is qualitative. Data obtained in the study using observation, interviews, and documentation tools. Research findings show that companies provide human resource management to capitalize on potential market opportunities in the bakery industry. The increasing number of bread producers and consumers will affect the increasing competition among bakery companies. The purpose of this study is to determine the strategy of human resource management (MSMEs) to strengthen the national economy in the Anget Bread business. The conclusion that can be drawn from this study is that, given the importance of human resources in company activities, companies not only need to rely on technological advantages and financial resources, but also manage their human resources optimally. Also about the human factor. Of course, to achieve business results requires the provision of competitive and high-quality human resources.

WORKLOAD ANALYSIS TO DETERMINE THE OPTIMAL NUMBER OF EMPLOYEES AFTER THE HOLDING-SUBHOLDING TRANSFORMATION IN THE BUSINESS SUPPORT DIVISION OF PT PLN NUSANTARA POWER, BELAWAN GENERATION UNIT

April Yanto Wilsam Pasaribu — 2025-09-30

The organizational transformation through the Holding-Subholding program within PT PLN (Persero) has brought significant changes to the organizational structure and workload distribution, particularly in the Business Support Division of PT PLN Nusantara Power, Belawan Generation Unit. These changes are evident from the increased number of overtime hours due to the reassignment of several employees from the Business Support Division and the addition of new tasks. This study aims to identify the optimal number of employees by analyzing the current workload in the Business Support Division following the implementation of the Holding-Subholding program. The work time analysis was conducted using the Work Sampling method, and the employee requirements analysis was performed using the Full Time Equivalent (FTE) method, based on the guideline KEP/75/M.PAN/7/2004. The results of the study indicate that the effective working days in a year amount to 278 days, with an effective working time of 1,668 hours for a five-day workweek. Based on work sampling, the percentage of productive activities was 79.01%, non-productive activities 3.51%, and personal activities 17.47%, with a 20% allowance. The FTE workload measurement results show that in the Business Support Division, one staff position falls under the inload category, two positions under underload, and five positions under overload. The calculation also reveals a discrepancy between the actual number of employees and the ideal staffing needs, including shortages of 2 staff members in the HR Officer position, 1 in the Accounting Officer position, and 1 in the Procurement Officer position. However, there is also an excess of 1 staff member in the Finance Officer position.