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Analisis Kinerja Perangkat Desa Tutup Kecamatan Tunjungan Kabupaten Blora Ratnawati, Dewi; Permana, Dian Fithra
Business and Accounting Education Journal Vol. 6 No. 2 (2025): Business and Accounting Education Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/baej.v6i2.27105

Abstract

This study aims to analyze the performance of village officials in Tutup Village, Tunjungan District, Blora Regency, in carrying out their main duties and functions, as well as to identify the factors contributing to their low performance, particularly in the context of information technology utilization. A descriptive qualitative approach was used, with data collected through observation, in-depth interviews, and documentation. The findings reveal that the performance of village officials remains suboptimal, characterized by low work discipline, limited understanding of duties, and insufficient competence in operating technology-based administrative systems. Only 60% of the officials are able to independently operate administrative applications, while the rest rely on their colleagues. The main factors affecting poor performance are a lack of skills and low work motivation. Limited mastery of information technology also hinders the achievement of efficient public services. This study recommends enhancing competence through information technology training and strengthening work motivation to support the development of professional and digitally adaptive village officials.
Gender Equality on Nahdlatul Ulama and Muhammadiyah Perspective Abidin, Ahmad Zainal; Ratnawati, Dewi; Taufiqurrahim, Taufiqurrohim; Aziz, Thoriqul
PALASTREN: Jurnal Studi Gender Vol 13, No 2 (2020): PALASTREN
Publisher : UIN Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/palastren.v13i2.7160

Abstract

Factors related to the discrimination of women's rights include religious perspectives that are contaminated by cultural patriarchy, race, social strata, gender identity, sexual orientation, age, and health. Liberation of women's rights can be realized by Islamic organizations which are free from the negative influence of patriarchal culture. These organizations are Nahdatul Ulama 'and Muhammadiyah. The focus of the discussion includes the gender perspective of Nahdatul Ulama and Muhammadiyah. it also want to trace the gender equality perspective of Nahdatul Ulama' and Muhammadiyah. The method used by the writer is in the form of library research. Sources of data are taken from relevant theme raised by the author. The results of research are giving freedom for women to realize their rights and potential both in the public sector and domestic sector. 
Multidimensional Sustainability Drivers and Asset Efficiency: Moderating Role of Environmental Performance Wulandari, Linda Ayu; Aini, Inka Nur; Ratnawati, Dewi
Jurnal ASET (Akuntansi Riset) Vol 18, No 1 (2026): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2026
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v18i1.99212

Abstract

This study aims to examine the effect of multidimensional sustainability practices, including circular economy practices, environmental investment, and corporate sustainability disclosure, on asset efficiency, with environmental performance as a moderating variable. The research employs a quantitative approach using panel data from energy sector companies listed on IDX period 2020–2024, with samples selected through purposive sampling based on firms that consistently publish annual and sustainability reports, resulting in 37 companies and 185 observations analyse by Moderated Regression Analysis with E-Views 13. The results show that circular economy practices have a positive and significant effect on asset efficiency, indicating that resource optimization and waste reduction enhance asset utilization. In contrast, environmental investment has a negative effect in the short term, suggesting that high environmental costs and delayed benefits reduce efficiency. Corporate sustainability disclosure does not significantly affect asset efficiency, indicating that disclosure tends to be symbolic rather than operational. Environmental performance has a positive direct effect on asset efficiency and acts as a quasi-moderator. However, it weakens the relationship between circular economy practices and sustainability disclosure on asset efficiency, while it does not moderate the effect of environmental investment. These findings imply that sustainability practices do not automatically improve efficiency, as their effectiveness depends on implementation quality and cost structure. This study contributes by integrating multiple sustainability dimensions within an efficiency-based framework and highlighting the dual role of environmental performance as both a performance driver and a contextual constraint.