Rumah E-Journal Citakonsultindo (CV. CITA UTILITAS UTAMA)
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Strengthening Teachers' OCB through Servant Leadership and Individual Factors
No full textTeachers’ Organizational Citizenship Behavior (OCB) represents extra-role behavior that is essential for enhancing school effectiveness and organizational sustainability, particularly in private vocational high schools facing increasing performance demands and institutional competition. This study aims to examine the effects of servant leadership, organizational culture, personality, and work motivation on teachers’ OCB, as well as to determine priority indicators for improvement using SITOREM analysis. A quantitative survey approach was employed involving private vocational high school teachers in West Jakarta. Data were analyzed using path analysis to investigate direct and indirect relationships among variables, and SITOREM analysis to classify indicators into priority areas for immediate improvement and indicators to be maintained or further developed. The results of the path analysis reveal that servant leadership and individual factors significantly influence teachers’ OCB. Furthermore, the SITOREM analysis identifies several priority indicators requiring immediate improvement, including good faith, tolerance, virtue, conscientiousness, willingness to listen, organizational norms, self-confidence, willingness, and emotional stability. Conversely, indicators such as empathy, mutual cooperation, responsibility, appreciation, humility, and openness to experience are categorized as strengths that should be sustained and enhanced. This study contributes to the development of organizational behavior and educational leadership theory and provides an evidence-based strategic framework for school leaders to systematically strengthen teachers’ OCB in vocational education settings
Religious Inclusivity: A Study of Non-Artificial Social Interaction in Senduro Village, Lumajang Regency
No full textThis study examines religious inclusivity through non-artificial social interactions from the perspective of the sociology of religion, focusing on the lived religious experiences of the Senduro Village community in Lumajang Regency, East Java. In Indonesia’s plural religious landscape, social harmony among religious groups often relies on formal regulations and symbolic tolerance. However, Senduro Village presents a distinctive case in which interreligious harmony is sustained through organic, everyday social practices rooted in historical experience, cultural traditions, and collective consciousness. Using a qualitative descriptive approach with a case study method, this research explores how non-artificial social interactions shape inclusive religious life. Data were collected through participant observation, in-depth interviews with religious leaders, community figures, and residents from different religious backgrounds, as well as documentation of social and religious activities. The data were analyzed thematically using qualitative triangulation to capture the social meanings embedded in interreligious relations. The findings reveal that religious inclusivity in Senduro is not merely symbolic but is deeply embedded in social practices such as mutual cooperation (gotong royong), shared participation in religious and cultural rituals, and collective economic activities. Interfaith involvement in traditions like the Ogoh-Ogoh procession, Jolen ritual, and village communal events illustrates how religious differences are negotiated through everyday interactions rather than institutional arrangements. From a sociological perspective, these practices function as social capital, reinforcing trust, solidarity, and moral commitment across religious boundaries. This study concludes that non-artificial social interactions play a crucial role in sustaining long-term religious harmony. Senduro Village serves as a sociological model of inclusive religiosity, demonstrating how local wisdom and historically rooted social relations can strengthen social cohesion and religious moderation in plural societies
Pengaruh Pemahaman Perpajakan, Sanksi Perpajakan, Sosialisasi Perpajakan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Kota Malang
No full textPenelitian ini merupakan penelitian kuantitatif yang bertujuan untuk menganalisis Pengaruh Pemahaman Perpajakan, Sanksi Perpajakan, Sosialisasi Perpajakan dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak UMKM di Kota Malang. Populasi dalam penelitian ini adalah wajib pajak UMKM di Kota Malang khususnya di Sanan Sentra Industri Tempe dan Keripik Tempe yang berjumlah 57 wajib pajak UMKM. Pengambilan sampel dilakukan menggunakan teknik Sampel Jenuh dengan jumlah 57 wajib pajak UMKM. Pengumpulan data menggunakan metode observasi dengan pengumpulan jenis data primer melalui kuesioner. Jenis penelitian ini adalah penelitian kuantitatif kausalitas dan data diolah menggunakan program SPSS. Analisis data menggunakan analisis deskriptif, regresi liner berganda dan uji-uji lainya. Berdasarkan hasil uji yang diperoleh dapat disimpulkan bahwa pemahaman perpajakan dan kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak, sedangkan sanksi perpajakan dan sosialisasi perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak
Mitigasi Risiko Operasional Bisnis Daging Sapi Beku Toko Tani Indonesia
No full textAbstrak: Penelitian ini bertujuan untuk mengidentifikasi risiko dan faktor pemicu risiko, mengukur tingkat risiko, memetakan risiko, dan merumuskan strategi mitigasi risiko pada operasional bisnis daging sapi beku Toko Tani Indonesia. Penelitian ini dilakukan menggunakan riset eksploratif dan riset deskriptif. Teknik pengumpulan data menggunakan data primer dan data sekunder yang diperoleh melalui hasil observasi, wawancara, pengisian kuesioner, dan studi literatur. Analisis data dilakukan dengan Interpretive Structural Modeling (ISM), Failure Mode and Effect Analysis (FMEA), dan Risk Mitigation Number (RMN). Hasil penelitian ini didapatkan 21 risiko dan 29 REF (Risk Enabling Factor), pengukuran risiko menggunakan Interpretive Structural Modeling (ISM) menghasilkan sebanyak 9 level dengan level 1 adalah kegagalan target dan level 9 adalah bencana alam, serta pemetaan risiko didapatkan prioritas sebanyak 13 REF (Risk Enabling Factor) dan didapatkan sebanyak 17 strategi mitigasi risiko. Implikasi dari penelitian ini menekankan pentingnya penerapan manajemen risiko yang terstruktur untuk meningkatkan kelancaran operasional, meminimalkan potensi kerugian, dan mendukung keberlanjutan bisnis. Selain itu, hasil penelitian dapat menjadi rujukan praktis bagi pengambil keputusan dalam merumuskan kebijakan mitigasi risiko pada sektor bisnis daging sapi beku.
Kata kunci : Risiko Operasional, Mitigasi Risiko, Interpretive Structural Model (ISM), Failure Mode and Effect Analysis (FMEA), Risk Mitigation Number (RMN
Memaknai Praktik Akuntabilitas Keuangan dalam Tradisi Karnaval Bersih Desa
No full textAbstrak: Penelitian ini bertujuan untuk merefleksikan makna tradisi karnaval bersih desa di Desa Landungsari, Kabupaten Malang, Jawa Timur dalam konteks akuntabilitas keuangan. Penelitian ini merupakan studi empiris dengan metode etnometodologi dalam paradigma interpretif, penelitian ini menggali pengalaman, praktik, serta pengetahuan lokal melalui observasi langsung, dokumentasi, dan wawancara mendalam menggunakan triangulasi sumber. Hasil penelitian menunjukkan bahwa karnaval bersih desa bukan sekadar ritual budaya, namun mengandung nilai akuntabilitas yang dihadirkan melalui nguri-uri budaya dan transparansi melalui musyawarah desa. Temuan ini menunjukkan bahwa akuntabilitas pada tingkat desa terbentuk oleh nilai budaya, simbol, serta interaksi sosial, dan bukan semata oleh prosedur formal. Akuntabilitas diwujudkan melalui tercapainya kepuasan batin dan kebahagiaan. Secara teoritis, penelitian ini memperkaya literatur akuntansi interpretif dengan menunjukkan bagaimana budaya lokal menjadi basis praktik akuntabilitas. Secara praktis, implikasinya mendorong pemerintah desa untuk mengintegrasikan nilai-nilai budaya dalam mekanisme akuntabilitas yang lebih partisipastif, berakar pada identitas Nusantara.
Kata kunci: Karnaval Bersih Desa, Akuntabilitas, etnometodologi 
Beyond Commercial ERP: A Mixed-Methods Analysis of Challenges and Efficiency Gains from an Internally Developed Kanban System in Pharmaceutical Production
No full textThis study examines the implementation and impact of an internally developed ERP-based Kanban system in a pharmaceutical company as a cost-effective alternative to commercial ERP. Utilizing a mixed-methods case study, the research first applied Interpretive Structural Modeling (ISM) to structure key implementation challenges, followed by a quantitative comparative analysis of operational efficiency. Findings reveal a six-level hierarchy of challenges, identifying "Lack of Top Management Vision and Leadership" as the fundamental driver. Equally important is the finding that “High initial investment cost” exhibited minimal driving power. The system achieved transformative efficiency gains, reducing data input time by 98.4% and data analysis time by 73.9%. The study provides an original, empirically validated model of implementation barriers and demonstrates that internal development is a viable, high-return strategy for SMEs in regulated industries, enabling enhanced compliance and data-driven decision-making
Analysis of Added Value of Sagumi Products at the Sago Meambo Food Business Group (KU-SMF)
No full textThis study aims to determine and analyze the Value Added generated by the sago meambo food business group in kendari city. This research was conducted in Purirano Village, Kendari District, Kendari City in April 2024. Types and sources of data using primary data and secondary data. Data collection techniques using interviews, observation and documentation techniques. The variables observed in this study are the production and marketing characteristics of KU-SMF. Including types of inputs (raw materials and other materials), input prices (raw material prices, equipment prices and packaging prices), output prices and output quantities (Krispy Sago Brownies, Benk-Benk, Moringa Leaf Sago Chips and Chocolate Sago Biscuits). The product with the highest added value is Chocolate Biscuits of Rp.173,834/kg, value-added ratio of 95%, and profit of Rp.165,834 /kg. The products produced are Moringa Leaf Sago Chips, Benk-Benk, Sago Chocolate Brownies and Chocolate Sago Biscuit
Analysis Of Demand For Indonesian Frozen Fish Exports In The Chinese Market
No full textThis research aims to analyse the factors influencing the demand for Indonesian frozen fish in the Chinese market. The study was conducted from November 2024 to March 2025. The data used are secondary time series data in quarterly form from 2016 to 2023, obtained through literature from relevant institutions. The analytical method employed is multiple linear regression analysis. The results show that the demand for Indonesian frozen fish exports is simultaneously influenced by China’s GDP, exchange rate, Indonesian frozen fish prices, import tariffs, and the population of China, with a significant influence of 96.6257%. Partially, the variables of Indonesian frozen fish prices and import tariffs have a positive and significant effect on the demand for Indonesian frozen fish exports in the Chinese market, while China’s GDP, exchange rate, and population have a negative and insignificant effect on the deman
Financial Feasibility Analysis of Hydroponic Vegetable Farming in Kendari City (Case Study of Simbo Hydroponics)
No full textThis study aims to analyze the financial feasibility of vegetable farming with a hydroponic system in Kendari City, with a case study on Simbo Hydroponics. Simbo Hydroponics is a household business that utilizes the Nutrient Film Technique (NFT) system to cultivate several types of vegetables including lettuce, pak choy, Chinese cabbage, caisim cabbage, and samhong. This study uses a quantitative and qualitative approach with data collection techniques through observation, interviews, and documentation. The analysis includes calculating income, Revenue Cost Ratio (RCR), and Break Even Point (BEP). The results of the analysis show that the Simbo Hydroponics farming business has a positive income level and an RCR value > 1, which means that this business is financially feasible to be developed. The break-even point (BEP) of production and price also shows that the business is in a profitable condition. Thus, this hydroponic business can be used as an alternative urban agricultural business that is efficient, sustainable, and has bright prospect
Feasibility Analysis of Grilled Meatball Business in the Retention Pond Area of Kendari City Boulevard
No full textThis study aims to analyze the revenue and feasibility of a grilled meatball business run by micro-entrepreneurs in the Boulevard Retention Pond Area, Kendari City. This study uses a quantitative descriptive approach. The sample in this study consisted of 10 respondents, representing all grilled meatball businesses in the location, determined using a census technique. The data used consisted of primary data obtained through direct observation and interviews, as well as secondary data from related literature. The results show that the average total costs incurred by entrepreneurs were Rp8,791,838 per month, while the average revenue was Rp14,250,000 per month, resulting in an average net income of Rp5,458,163 per month. A feasibility analysis using the Revenue Cost Ratio (R/C) method showed an R/C value of 1.62, meaning that every Rp1 of costs generated Rp1.62 in revenue. Therefore, the grilled meatball business in this area is deemed feasible because it is capable of generating profits for the business owne