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All Journal Jurnal Keuangan dan Perbankan El Dinar Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Journal of Economics, Business, & Accountancy Ventura Journal of Business & Banking Journal of Indonesian Economy and Business Ekspektra: Jurnal Bisnis & Manajemen Journal of Economic, Bussines and Accounting (COSTING) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Kesehatan Holistic Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Jurnal Samudra Ekonomi dan Bisnis Syarikat : Jurnal Rumpun Ekonomi Syariah Akuntansi : Jurnal Akuntansi Integratif ENTITA: Jurnal Pendidikan Ilmu Pengetahuan Sosial dan Ilmu-Ilmu Sosial Journal of Management - Small and Medium Enterprises (SME's) Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP) International Journal of Education, Social Studies, And Management (IJESSM) Journal Of Human And Education (JAHE) Jurnal Pengabdian Pada Masyarakat METHABDI Eduscape: Journal of Education Insight Jurnal Abdimas Kesehatan
Wiwik Lestari
Universitas Hayam Wuruk Perbanas
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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DETERMINANTS OF REGIONAL DEVELOPMENT BANK PERFORMANCE WITH OPERATIONAL EFFICIENCY AS AN INTERVENING VARIABLE Santosa, Julis; Lestari, Wiwik
Journal of Management Small and Medium Enterprises (SMEs) Vol 19 No 1 (2026): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v19i1.27396

Abstract

This study investigates the effects of capital adequacy, liquidity, and credit risk on the financial performance of conventional Regional Development Banks (RDBs) in Indonesia, with operational efficiency examined as a mediating variable. Capital adequacy, liquidity, and credit risk are proxied by the Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Non-Performing Loan (NPL) ratio, respectively, while operational efficiency and financial performance are measured using the Operating Expenses to Operating Income ratio (BOPO) and Return on Assets (ROA). The study utilizes secondary data derived from the financial statements of 24 conventional RDBs over the 2019–2024 period, generating panel observations for analysis. Panel data regression with a Random Effects Model is employed, and the mediating role of operational efficiency is examined using the Sobel test. The findings reveal that capital adequacy and liquidity exert positive but insignificant effects on financial performance, whereas credit risk has a significant negative effect. Operational efficiency does not mediate the relationship between capital adequacy and liquidity and financial performance but significantly mediates the effect of credit risk on financial performance. These results underscore the importance of effective credit risk management and cost efficiency in enhancing bank profitability and ensuring sustainable financial performance. Keywords: Performance; Capital Adequacy; Liquidity; Credit Risk; Operational Efficiency
Multicultural Disaster Mitigation Education in Elementary Schools: An Inclusive Approach to Disaster Risk Management Lestari, Wiwik; Fatmawati , Laila
Entita: Jurnal Pendidikan Ilmu Pengetahuan Sosial dan Ilmu-Ilmu Sosial Vol. 7 No. 2 (2025)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/ejpis.v7i2.22381

Abstract

Disaster mitigation education at the elementary school level plays a critical role in developing students’ awareness, preparedness, and collective responsibility toward disaster risks. In multicultural urban contexts such as Medan City, however, its implementation remains challenged by learning approaches that emphasize technical knowledge while overlooking socio-cultural diversity. This study explores the implementation of multicultural-based disaster mitigation education in elementary schools in Medan City and examines pedagogical practices and challenges encountered in diverse learning environments. Using a qualitative case study design, data were collected through in-depth interviews with 20 teachers, 50 students, and 10 parents, supported by classroom observations in five multicultural elementary schools. The findings reveal that integrating multicultural values into disaster mitigation education enhances students’ disaster risk awareness while fostering mutual respect, collaboration, and cross-cultural social solidarity. Contextual and inclusive pedagogical strategies enable students to understand disaster mitigation as a shared collective responsibility. Nevertheless, challenges persist, particularly regarding teacher preparedness, curriculum integration, and limited school–community collaboration. This study highlights the importance of culturally responsive curricula, sustained teacher capacity development, and strengthened partnerships among schools, families, and communities to improve the effectiveness of disaster mitigation education in multicultural settings.
Pelatihan Media Pembelajaran Interaktif Berbasis AI Dan H5P Bagi Guru MAN Surabaya Sutarso, Yudi; Iramani, Rr.; Nasution, Zubaidah; Lestari, Wiwik; Karyawan, M. Anang; Al Hafidz, Muhammad
Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Vol. 9 No. 2 (2026): April 2026
Publisher : STMIK Royal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurdimas.v9i2.4323

Abstract

Abstract : The rapid advancement of Artificial Intelligence (AI) in secondary education demands teachers to enhance their digital competence to design adaptive and interactive learning experiences. However, preliminary observation at MAN Surabaya indicated limited AI literacy and minimal exposure to H5P-based interactive tools.This training aimed to enhance the digital competence of MAN Surabaya teachers in utilizing Artificial Intelligence (AI) and H5P platform for developing interactive learning media. Using an ADDIE model-based capacity building approach, the training consisted of four phases: (1) needs assessment through pre-test, (2) conceptual training and hands-on practice, (3) mentoring for media development, and (4) outcome evaluation. Participants included 72 teachers from various subject backgrounds. Results demonstrated significant technological proficiency improvement: AI understanding increased by 11% (from 56% to 67%), while H5P awareness surged 58% (from 8% to 66%). Teachers successfully produced diverse interactive media including physics quizzes with instant feedback, visual-based 4P marketing materials, and psychology content using storytelling techniques. Keywords: AI; digital literacy; H5P; interactive learning media, teacher Abstrak : Perkembangan pesat Artificial Intelligence (AI) dalam pendidikan menengah menuntut guru untuk meningkatkan kompetensi digital mereka guna merancang pengalaman pembelajaran yang adaptif dan interaktif. Namun, observasi awal di MAN Surabaya menunjukkan bahwa literasi AI masih terbatas serta paparan terhadap perangkat pembelajaran interaktif berbasis H5P masih minimal. Pelatihan ini bertujuan meningkatkan kompetensi digital guru MAN Surabaya dalam memanfaatkan Artificial Intelligence (AI) dan platform H5P untuk pengembangan media pembelajaran interaktif. Melalui pendekatan capacity building berbasis model ADDIE, pelatihan meliputi empat tahap: (1) asesmen kebutuhan melalui pre-test, (2) pelatihan konseptual dan praktik, (3) pendampingan pengembangan media, dan (4) evaluasi hasil. Peserta terdiri dari 72 guru dengan beragam latar belakang mata pelajaran. Hasil menunjukkan peningkatan signifikan dalam penguasaan teknologi: pemahaman AI meningkat 11% (dari 56% menjadi 67%), sedangkan pengenalan H5P melonjak 58% (dari 8% menjadi 66%). Guru berhasil memproduksi berbagai media interaktif seperti kuis fisika dengan umpan balik instan, materi strategi pemasaran 4P berbasis visual, dan konten psikologi dengan pendekatan storytelling. Kata kunci: AI; H5P; guru; literasi digital; media pembelajaran interaktif,
The Strategies Role of Tax Management Effectiveness in Corporate Tax Compliance: Financial Condition, Tax Understanding, and Tax Awareness Kriswardhani, Anova Pepsy; Lestari, Wiwik
Akuntansi: Jurnal Akuntansi Integratif Vol. 12 No. 1 (2026): Volume 12 Nomor 1 April 2026
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v12i1.2456

Abstract

Purpose: This research fosters a conceptual framework for tax compliance behavior by integrating economic and social psychological perspectives through the Slippery Slope Framework. This concept postulates that taxpayer compliance is affected by two primary dimensions, specifically the power of tax authorities and taxpayers’ trust in authorities. Methodology/approach: In this research, a survey-based quantitative approach was utilized to examine the effects of financial condition, tax understanding, and taxpayer awareness on corporate taxpayer compliance, in addition to observe the moderating role of tax management effectiveness. The research was administered during the period 22 December 2025 to 11 January 2026. Data were collected from corporate taxpayers registered at KPP Pratama Surabaya Sukomanunggal. The data were analyzed using SmartPLS version 4.1.1.6. A total of 100 corporate taxpayers were selected using purposive sampling. Findings: The findings discovered that financial conditions did not have any noteworthy effect upon corporate taxpayer compliance. Besides, tax understanding and taxpayer awareness results had positive and significant influence on corporate taxpayer compliance. Furthermore, tax management effectiveness did not moderate the relationships among financial conditions, tax understanding, and taxpayer awareness toward corporate taxpayer compliance. Practical implications: This study suggests that tax authorities should prioritize improving taxpayers’ understanding and awareness to enhance compliance, rather than focusing primarily on financial conditions or tax management effectiveness. Originality/value: This research delivers theoretical contributions to the tax compliance literature and recommends concrete suggestions for tax authorities in recommending policies and approaches to expand corporate taxpayer compliance.
Co-Authors Al Hafidz, Muhammad Arinda Putri Nawalani Arista, Dina Azhari, Ichwan Durotul Makkiyah Erika Erika Ernawati Ernawati Fatmawati , Laila Fitri Yani Hasibuan, Vivi Uvaira Hayeti, Triana Najma Herlambang, Nur Ika Yunia Fauzia Kriswardhani, Anova Pepsy Linda Purnama Sari Linda Purnama Sari, Linda Purnama Lindiawati, Lindiawati Lova, Stelly Martha M. Henityo Agung As'adi Moch. Anang Karyawan Mohammad Al Hafidz Muria Indah Nur Rochmawati B.S Nabhaki, Firelza Nasution, Zubaidah Permana, Dhyka Bagus Prianggie, Sherly Alensia Rambe, Juli Asmida Rendra Elvira Shinta Reza Tianto Ripani, Izani Fathya Rizki Ayu Arilia Rr. Iramani Rr. Iramani Rr. Iramani Sandy, Sapna Ari Santosa, Julis Sindi Pramita Sari Sri Lestari Kurniawati Sri Lestari Kurniawati Sri Lestari Kurniawati Stelly Martha Lova Sujoko Waluyo Susanti, Siti Melvy Suwanto Suwanto Suwanto Tatik Suryani Tatik Suryani Titis Puspitaningrum Titis Puspitaningrum Dewi Kartika Titis Puspitaningrum Dewi Kartika Ulum, Achmad Syaiful Uvaira Hasibuan, Vivi Wahyuni, Intan Sri Yudi Sutarso