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Studies examining the role of IT capability in supporting revenue-generating activities (RGA) in private universities remain limited. In many private universities in Indonesia, revenue-generating activities are still treated as secondary activities outside the core academic mission and are often managed without adequate technological support. This situation may increase managerial risks and reduce the effectiveness of income diversification initiatives. This study aims to examine the role of IT capability in strengthening the relationship between revenue-generating activities and the financial sustainability of private universities. A survey method was employed by collecting data from financial leaders of private universities. A total of 468 valid responses were obtained from private universities located across three major islands and ten provinces in Indonesia. Prior to hypothesis testing, validity and reliability tests were conducted, and the data were examined to ensure that they met the classical assumption requirements. Regression analysis using SPSS was then applied to test the proposed hypotheses. The results show that revenue-generating activities significantly influence financial sustainability. In addition, IT capability has a direct positive effect on financial sustainability and strengthens the relationship between revenue-generating activities and financial sustainability. These findings suggest that private universities should pay greater attention to developing IT capability to support institutional financial sustainability. This includes investing in IT infrastructure, improving the IT competencies of human resources, and strengthening IT operations that support university development activities, particularly in managing revenue-generating initiatives

This study aims to empirically analyze the three key pillars of university financial sustainability—revenue-generating activities, good financial governance, and IT capabilities—with performance, age, and size as control variables. Using a survey method targeting private universities in Indonesia, data were collected from financial leadership representatives across 14 provinces, yielding 627 valid responses. The data were analyzed using structural equation modeling (SEM) to examine the relationships among variables. The results reveal significant positive effects of good financial governance on financial sustainability, IT capabilities on financial sustainability and revenue-generating activities on financial sustainability. Furthermore, revenue-generating activities have a strong positive impact on both good financial governance and IT capabilities. The analysis also identifies IT capability as a mediating variable between revenue-generating activities and financial sustainability, as well as between good financial governance and financial sustainability. These findings underscore the strategic role of technology-based governance in enhancing the financial resilience of higher education institutions. Accordingly, the study recommends strengthening the three pillars of financial sustainability—revenue diversification, sound governance practices, and robust IT capabilities—to ensure long-term institutional sustainability.

Performance Based Budgeting carried out in Indonesian private higher education found lots of constraints. Apart from factors of cultural work, leadership, and negative perceptions of the community academics, obstacles, and budget limitations are big challenges. This study examines field data related challenge of performance-based budgeting in Indonesian private higher education in particular linked with budget limitations. This study uses a quantitative method with an equipped open questionnaire for getting input about the implementation of performance-based budgeting that is recommended in finance management finance in Indonesian private higher education. Respondents were heads of financial management at 213 private universities in Indonesia. Statistical results show that budget limitations have a significant negative effect on performance-based budgeting in terms of performance orientation of -0.824, implementation flexibility of -0.634, and functional approach of -0.654. Furthermore, proposal optimization of performance-based budgeting with challenging Budget limitations is discussed.

This research aims to find out how sharia reporting is disclosed by sharia commercial banking using variable indicators such as liquidity, leverage, size of the sharia supervisory board, awards, and company size. This research was conducted on sharia banks registered with the Financial Services Authority (OJK) Indonesia from 2017 to 2022. The method used in data collection was a purposive sampling method and a sample of 14 sharia banks registered with the Financial Services Authority (OJK) was obtained. The results show that the variables liquidity, rewards and company size have a positive and significant impact on the disclosure of Islamic Social Reporting, while the variables leverage and size of the sharia supervisory board have no effect on Islamic Social Reporting disclosure. The research concludes that to increase the impact of Islamic Social Reporting, companies need to increase current assets to maintain liquidity, obtain awards, and increase total assets as a company size. Therefore, disclosing Islamic Social Reporting at each institution is very important to attract public attention regarding the company's excellence and performance, and this disclosure can be beneficial for the company's future.

This research aims to determine the effect of Islamic leadership, organizational culture, motivation, work environment, and job satisfaction on employee performance. Utilizing a quantitative approach, data was gathered through a survey method using a Likert-type scale with 5 rating options. The population in this study was all the employees of Universitas Muhammadiyah Purwokerto as many as 721 and the sample of 142 respondents was conveniently selected for this research.  In this study the technique of analyzing the data using multiple regression analysis and the coefficient of determination test R2. Research results indicate that while organizational culture has no significant effect on employee performance, Islamic leadership, motivation, the work environment, and job satisfaction all positively and significantly affect employee performance. The findings of this research offer insights that can enhance employee performance within organizations. The independent variables Islamic leadership, organizational culture motivation work environment, and job satisfaction have an impact on 69.6% of the employee performance variable at Universitas Muhammadiyah Purwokerto and factors not covered in this study will have an impact on the remaining 30.4% of the employee performance variable. Organizations should prioritize enhancements in Islamic leadership, organizational culture, motivation, work environment, and job satisfaction to achieve this. Strategies for improvement may include fostering learning and development opportunities for employees, cultivating a positive and supportive workplace atmosphere, and providing competitive compensation and benefits packages.

The Covid-19 pandemic suffocated operations of organizations globally. Individually, employees were affected in the way they executed their daily duties. This paper attempted to assess the effect of occupational health and safety, work environment, organizational culture, transformational leadership and motivation on employee performance in the post Covid-19 pandemic among civil servants in Malawi. It’s a quantitative research method that has used saturation sampling technique to have a sample size of 170 respondents. Data was collected through an on-line structured questionnaire. The analysis technique used was multiple linear regression analysis through Statistical Program for Social Science (SPSS) program version 26. On the one hand, the research results show that occupational health and safety has a positive and significant effect on employee performance, similarly, work environment has a positive and significant effect on employee performance. On the other hand, organizational culture has no effect on employee performance among civil servants in Malawi. In the same vein, transformational leadership has no effect on employee performance and motivation has no effect on civil servants’ performance in the post Covid-19 pandemic Malawi. Most importantly, this study gives treasured insights into the features prompting employee performance in the aftermath of the Covid-19 pandemic Malawi. The outcomes of this study guide organizations to understand the aspects of occupational health and safety, work environment, organizational culture, leadership style and motivation that contribute to improved employee performance during and after the pandemic in the public sector.

As the saying goes ‘education is the key to success’. When the majority of a nation’s citizens are educated, development becomes rapid. This research aims to determine the influence of a principal’s leadership, teacher competencies, academic supervisor, work motivation and job satisfaction on teachers' performance. This study employed the quantitative approach. The survey method was used to collect information through a questionnaire with a Likert-type of 5 rating scales to analyze data. A total number of 125 respondents were involved in the study and they were randomly selected from the secondary schools in Regional Education Directorate I&II. Data were analyzed using multiple linear regression and the coefficient of determination test R^2. The results show that the principal's leadership, teacher competencies, academic supervisor, and job satisfaction have a positive and significant influence on teachers’ performance, while work motivation has no significant influence on teachers’ performance. To have effective teaching and learning in schools, good leadership is required to guide, manage and control people, property and issues affecting them with proper handling to achieve the set goals. The Principal's work can be complemented by the efforts of his vice principals and other senior teachers as supervisors to ensure that plans are properly implemented and objectives achieved. Supervision helps teachers know and improve their weak areas and strengthen their competencies to deliver accordingly, develop skills, and boost their performances. These activities may lead to good working conditions and a conducive environment for the staff to be motivated and satisfied with their job. This research will provide insights into factors that have significant influences on teachers' performance.

This paper aims to examine the effect of motivation, commitment, and satisfaction on nurse loyalty at Islamic Hospitals. The sampling technique uses a purposive method, where the requirement to be a sample is a nurse who has worked for one year. Based on this technique, a sample of 69 nurses was obtained with a response rate of 92%. Data were analyzed using structural equation modeling with a partial least square approach, by two separate but sequentially related stages (outer and inner model). The results showed that extrinsic motivation can affect employee commitment and job satisfaction. Intrinsic Motivation can affect job satisfaction but does not affect employee commitment. Extrinsic and intrinsic motivation cannot directly influence nurse loyalty, nor can it be mediated by nurse commitment or job satisfaction. Nurses will be loyal to the hospital if intrinsic and extrinsic motivation is mediated by employee commitment and job satisfaction respectively.

This study used a closed questionnaire to gather information on the implementation of the SDGs in private universities in Indonesia. Quantitative data were processed using SmartPLS SEM from the results of 138 questionnaires filled out by management leaders of 138 private tertiary institutions in Indonesia. SDGs implementation is tested from the social and environmental aspects of SDGs as the first and second hypotheses. Research provides support for the hypothesis of the significant effect of implementing social SDGs on university performance (?=0.391) and the opposite result on implementing environmental SDGs (?=0.028). The research results mutually support the finding that the implementation of the SDGs in private universities in Indonesia still needs to be improved. This finding reinforces the suggestion that a sustainability report is needed as part of the accreditation assessment of private tertiary institutions.

This study aims to analyze the problems that occur in the management of tourism villages and develop strategies and solutions to overcome existing problems. This research was conducted in Banjaran Village, Purbalingga, Indonesia. The study was conducted using a mixed research method, namely qualitative-quantitative; this method was used to capture the value or view of experts and practitioners about Tourism Villages in Banjaran Village, Purbalingga Regency. The analysis used in this study is the ANP (Analytic Network Process) method. The respondents selected in this study were experts, practitioners, academics, and regulators competent in tourism village management. The results showed that the problems that arise in developing tourism village potential are five main aspects: Human Resources (HR), capital management, institutions, conflicts of interest, and promotion. The priority solutions offered and considered to be able to solve problems in the development of tourism village potential are divided into six keys, namely, for the resolution of HR problems by increasing HR competence and then recruiting competent workers. In capital management, the solution is to do systematic bookkeeping, make appropriate regulations, and carry out regular coordination, communication, and deliberation. The answer to the conflict of interest problem is to put the community’s interests first and then agree. As well as solving problems in the promos aspect by disseminating event info and publishing management documentation. Strategy Criteria in the Development of Tourism Village Potential is carried out through five primary elements human resources, financial and capital management, institutional/organizational structure, conflicts of interest, and promotion. Through these five important strategic aspects, it can overcome existing problems.

The structure of character education in Aisyiyah Sidabowa Kindergarten, Banyumas Regency, is the subject of this article. Because early childhood is an asset of the nation and will one day be its successor, early childhood education is essential for character development. Early childhood education in Kindergarten Aisyiyah Sidabowa, Banyumas Regency, goes through the beginning stages of planning, implementing, monitoring, and coaching. This descriptive study aims to discover more about how students in TK Aisyiyah Sidabowa, Banyumas Regency are taught patterns of character education and how these values can improve character education. Participatory interviews and observations were conducted for six months to collect data for this study. A descriptive analysis is carried out on the data by going through the stages of reducing research, presenting research, and drawing conclusions.

This study aims to examine the association between banks and firms in a loan. Our data set was pooled cross section data from 2014 to 2016, with long-term loans of firms listed in Indonesia Stock Exchange as a unit of analysis. We estimate our regression model using ordinary least square (OLS) estimator. The results revealed that lower-risk banks tend to associate with riskier but well-performing firms. Similarly, lower-capital banks tend to associate with riskier but well-performing firms. These results are quite contrary to previous studies conducted in developed countries. Lower risk banks have relationship with riskier and well-performing firms in condition that the amount of loan is small enough to be considered safe. Meanwhile, lower capital banks in this study, especially in Indonesia, may face the geographical problem which drives cost so high that makes banks charge higher interest to possibly riskier firms. This study makes contribution by providing evidence from a relative fragmented credit market. Future research on this topic is encouraged to look out more detail especially in the causality interpretation.

This study aims to examine the factors that influence investment intention, namely investment motivation, investment knowledge and information technology in the millennial generation in banyumas with perceived risk as a moderation variable. The samples used in this study were 220 samples. The sampling method is non-probability sampling and the sampling technique is the convenience sampling method. Structural model analysis is carried out using PLS through several stages of analysis, namely outer model analysis, inner model analysis and hypothesis testing. The results of this study show that (i) Investment Motivation has a significant effect on Investment Intention, (ii) Investment Knowledge has a significant effect on Investment Intention, (iii) Information Technology has a significant effect on Investment Intention, (iv) Perceived Risk has a significant effect on Investment Intention, (v) Perceived Risk has been proven to be able to moderate the relationship between Investment Motivation and Investment Intention, (vi) Perceived Risk is proven to be able to moderate the relationship between Information Technology Investment Intention and (vii) Perceived Risk is not proven to be able to moderate the relationship between Investment Knowledge and Investment Intention.

There are still many villages that have abundant potential but have not been able to utilize it optimally. In general, the problem is in the capacity of managers and community empowerment. The relationship between Capacity Building in improving performance has been proven in many studies and the capacity building model. This study proposes a particular capacity-building model for developing village management to improve village welfare and independence. The research used the method of observation, open questionnaires, discussion group forums, and closed questionnaires to capture the needs of village development. The Capacity Building model is formulated based on a SWOT Analysis of the research data obtained.

The COVID-19 pandemic that disrupted national economic activities had an impact on the MSME sector. This study examines the mediating role of company performance in supporting competitive advantage during the pandemic, which is a difficult time for MSMEs. This research collaborates entrepreneurial orientation and market orientation so that it can be predicted the factors that support MSMEs in creating competitive advantage. The sample of this research is the owners or business actors of MSMEs in the Cilacap district as many as 100 respondents and PLS-SEM is used to analyze the data. The results show that business performance acts as a full mediation for entrepreneurial orientation and competitive advantage. Market orientation has a direct effect on competitive advantage, but business performance does not mediate market orientation and competitive advantage. The results of the study also show that there are market orientation findings that act as a full mediation of the relationship between entrepreneurial orientation and competitive advantage. From these results, it can be concluded that entrepreneurial orientation requires business performance and market orientation to influence competitive advantage.

According to the objectives of this study, perceptions, and participation of the user community in responding to policy "Independent Learning Program – Independent Campus (MBKM)" will be determined. The quantitative approach used in this study was centered on the survey as the research design chosen for the study. It surveyed 593 members of the user community, who included lecturers, students, stakeholders, and parents, among other people. The structural equation model statistical analysis is used for data analysis. On the other hand, perceptions and participation are variables that have been observed. In this study, the relationship between perception and participation among the user community in responding to the policy of the MBKM program in Indonesia was investigated using quantitative methods. The following research procedures were used: (1) Exploratory Factor Analysis (EFA) was used to determine the factor analysis of each construct; perceptions and participation; (2) Confirmatory Factor Analysis (CFA) was used to construct the instrument in order to obtain a fit model; and (3) Structural Equation Model (SEM) was used to determine the relationship between perceptions and user participation. The fit index test was performed using the following model criteria: Chi-Square, Chi-Square/df, TLI, CFI, NFI, and RMSEA. In addition, the following are the findings of this study: (1) The EFA analysis revealed that the perceptions construct contained three valid sub-constructs, while the user participation constructs contained four valid sub-constructs; (2) The CFA analysis revealed that there was a strong link between the three sub-constructs of perceptions and the four valid sub-constructs of user participation (benefits, convenience, and beliefs; 0,943; 0,970; 0,870 respectively).

This research aims to analyze and look for empirical evidence of the influence of organizational transformation on job satisfaction, the influence of organizational culture on job satisfaction, the influence of employee engagement on job satisfaction, the influence of transformational leadership on job satisfaction, the influence of work environment on job satisfaction, the influence of organizational transformation on employee performance, the influence of employee engagement on employee performance, the influence of leadership. Transformational to employee performance, the influence of organizational transformation on employee performance with job satisfaction as an intervening variable, the influence of employee engagement on employee performance with job satisfaction as an intervening variable, the influence of transformational leadership on employee performance as a varied intervening, the influence of the work environment on employee performance with job satisfaction as an intervening variable. From the results of the tests conducted known transformation. Organizational Culture, Employee Engagement, Transformational Leadership, Work environment have significant effects on Job Satisfaction, as variable intervening employee performance has a significant influence on fixed variables.

The level of taxpayer compliance has decreased during the COVID-19 pandemic. The Regional Revenue Management Agency recorded that as many as 1.6 million motorized vehicles were in arrears in taxes as of September 2020. This study aims to empirically examine the effect of the tax whitening program, taxpayer awareness, and tax knowledge on taxpayer compliance with tax socialization as a moderating variable in the correlation. The questionnaire uses a Likert scale with 100 motor vehicle taxpayers domiciled in the Cilacap, Banyumas, Purbalingga, Banjarnegara, and Kebumen areas. The research sample was taken using the non-probability sampling technique. The questionnaire data was then processed using Partial Least Square (PLS) analysis by testing the outer and inner models. The results show that tax whitening, taxpayer awareness, and tax knowledge directly impact taxpayer compliance. However, tax socialization does not affect taxpayer compliance. Tax socialization cannot moderate the factors that support taxpayer compliance and does not directly affect taxpayer compliance. This study explains that tax whitening can be used as a solution to improve vehicle tax compliance. Meanwhile, tax awareness and tax knowledge which are internal factors, reflect that taxpayers have good knowledge to be aware of their obligations to pay taxes and comply with existing tax regulations. Tax socialization cannot moderate the factors that support taxpayer compliance and does not directly affect taxpayer compliance. These conditions indicate the government's lack of effort in providing tax information and knowledge to the public. Activities to disseminate information, tax knowledge, and tax education to the public must be carried out intensely and continuously to increase taxpayer compliance.

This study of college services consumers aims to determine several aspects of the service marketing mix of the decision to choose college x in Purwokerto, Indonesia. Furthermore, this study uses emotional branding moderation on aspects of the marketing mix on the selection decision. Emotional branding aspects were studied to determine customer emotional involvement, pride, emotional relationships, and expectations of the selected educational service products. Using a questionnaire with a Linkert scale, the study explored information from 300 student respondents who registered at college x in Purwokerto, Indonesia. Furthermore, the questionnaire data received were processed using the Smart-PLS 3.0 analysis tool. The results of the analysis of emotional branding were unable to moderate the relationship between promo si, price, place, process, and customer service to choose college x in Purwokerto, Indonesia during the Covid-19 periods. Promotions and places or locations. Other aspects do not affect. This condition indicates the importance of promotion and proximity to location when choosing a tertiary institution during the Covid-19 period. Promotion needs to be improved at tertiary institutions x in Purwokerto Indonesia, as done through online media and social media. Research on the emotional branding of College services has not been done much. This research complements the information and adds to the repertoire of research on emotional branding, brand equity, and emotional brand service products.

Overcoming the impact of the Covid pandemic on Islamic banking in Indonesia, management must take strategic steps based on predictions and previous performance identification. Identify performance, information on the factors that affect the performance of Islamic banking in Indonesia is needed. Several aspects that are considered to affect Islamic banking performance that management must consider are capital, liquidity aspects, credit risk, and efficiency. This research examines the influence of the aspects of capital (Capital Adequacy Ratio and Third Party Funds), liquidity (Finance to Debt Ratio ), credit risk (Non-Performing Financing).) and operational efficiency (BOPO) on the performance of Islamic banking in Indonesia 5 (five) years before the Covid pandemic occurred in Indonesia (2015-2019). The results showed that these five aspects had a simultaneous effect on Islamic banking performance in Indonesia, with a termination coefficient of 94.4%. Of the five variables, CAR, FDR, NPF, and BOPO significantly affect performance, while TPF has no significant effect on performance (Return on Assets).