Liquidity

Peran Badan Permusyawaratan Desa (BPD) dalam Manajemen Pembangunan Desa Tertinggal di Provinsi Banten

Muhammad Yusuf, Susilowati, Arief Safari — Mon, 02 Feb 2026 00:00:00 +0000

This study analyzes the relationship between community participation and the role of the Village Consultative Body (BPD/Badan Permusyaratan Desa) in the governance of disadvantaged village development. Using a qualitative approach with a case study design, the research was conducted on two disadvantaged villages, namely Cinoyong Village (Pandeglang) and Pasindangan Village (Lebak) which were selected purposively based on institutional characteristics and variations in community participation patterns. Data were collected through in-depth interviews, observations, FGDs, and village document reviews, then analyzed using Miles and Huberman's interactive model. The results of the study show that the effectiveness of village governance is highly determined by the quality of interaction between BPD capacity and community participation. Villages with BPD that have high technical capacity, diverse social representation, and a balanced relationship with the Village Head are able to encourage more deliberative and inclusive community participation. On the other hand, the limitations of BPD human resources, the dominance of local elites, and weak documentation of aspirations cause community participation to tend to be instrumental and do not significantly affect policies. This study emphasizes that strengthening the governance of disadvantaged villages requires synergy between increasing the capacity of BPD, providing an inclusive participation mechanism, and improving power relations at the village level. These findings make a conceptual contribution to the study of village governance and offer policy directions to strengthen the sustainable development of disadvantaged villages.

Strategi Kebijakan dalam Meningkatkan Kapasitas UMKM Kota Tangerang Selatan Berdasarkan Karakteristik dan Sebaran Usaha

Aries Sundoro, Siffa Annisa Fitri Ramadhani, Gusneli — Fri, 16 Jan 2026 00:00:00 +0000

This study aims to analyze the profile and geographical distribution of MSMEs in the restaurant sector in South Tangerang City and formulate a policy strategy to strengthen business capacity based on these characteristics. Using a descriptive-qualitative approach, this study processes secondary data from the South Tangerang City Government in 2025 and interprets it through structural and spatial analysis. The results of the study show that the structure of restaurant MSMEs is dominated by micro enterprises by 83.36%, while small businesses only cover 16.64% and there are no medium enterprises. This condition indicates limited business capacity and the missing middle phenomenon that hinders the development of MSMEs towards a higher scale. In addition, the distribution of MSMEs is uneven between sub-districts, with the highest concentrations being in Pondok Aren, East Ciputat, and Pamulang, while areas such as Setu have a much smaller number of MSMEs. These findings confirm the need for targeted and contextual policies through strategies based on business structures and regional characteristics. These strategies include strengthening the basic capacity of micro businesses, facilitating small business growth, building community-based MSME clusters, and integrating structural-spatial approaches to produce more targeted policies. This research contributes to the preparation of a policy model that can support the equitable distribution of MSME growth and increase the competitiveness of the culinary sector in South Tangerang City

Pengaruh Boox Tax Differences, Akrual, Leverage Dan Aliran Arus Kas Operasi Terhadap Persistensi Laba (Studi Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Index Saham Syariah (Issi) Periode 2021-2024)

Eni Rusnaini, Erike Anggraeni, Citra Etika — Tue, 09 Sep 2025 00:00:00 +0000

Laporan keuangan merupakan alat strategis untuk menilai kinerja perusahaan melalui penyajian informasi laba yang berkualitas tinggi dan persisten, di mana tingkat persistensi laba mencerminkan stabilitas dan keberlanjutan laba dari waktu ke waktu, sedangkan laba yang fluktuatif cenderung mengurangi keandalan informasi dalam pengambilan keputusan oleh para pemangku kepentingan. Tujuan penelitian ini adalah untuk mengetahui pengaruh selisih pajak buku, akrual, leverage, dan arus kas operasi terhadap persistensi laba. Populasi yang digunakan dalam penelitian ini terdiri dari perusahaan makanan dan minuman yang terdaftar dalam Indeks Saham Syariah Indonesia (ISSI) periode 2021-2024, dengan menggunakan teknik purposive sampling sehingga diperoleh total 64 sampel dari 16 perusahaan. Data yang diperoleh merupakan data sekunder dari www.idx.id. Teknik analisis data yang digunakan adalah regresi linier berganda dengan bantuan perangkat lunak SPSS versi 25. Hasil uji parsial menunjukkan bahwa variabel selisih pajak buku dan akrual berpengaruh negatif signifikan terhadap persistensi laba. Variabel leverage dan arus kas operasi berpengaruh positif signifikan terhadap persistensi laba. Sementara itu, hasil pengujian simultan menunjukkan bahwa variabel perbedaan pajak buku, akrual, leverage, dan arus kas operasi mempengaruhi persistensi laba.

Planning and Development af a Creative Business Area Based on Freshwater Fish Cultivation in Pandeglang Regency

Roy Tumpal Pakpahan — Thu, 07 Aug 2025 00:00:00 +0000

This study aims to examine the planning and development of a creative business district based on freshwater fish farming in Pandeglang Regency, Banten Province. Pandeglang Regency has significant potential in freshwater aquaculture such as tilapia, carp, catfish, and gourami which is spread across almost all sub-districts. However, this potential has yet to be fully optimized as a driving force for the local economy. Using a qualitative approach that includes observations, in-depth interviews, and document analysis, this research explores the current conditions, strategic planning for creative business areas, and collaboration among government, business actors, academics, and local communities. The findings reveal that despite promising potential, several challenges remain, such as limited product innovation, inadequate supporting infrastructure, and low adoption of digital technology and modern marketing strategies. Therefore, an integrated development strategy is required encompassing the strengthening of production and processing centers, development of educational tourism based on freshwater fish, capacity building through training, and enhanced multi-stakeholder collaboration to create a competitive and sustainable creative business ecosystem. This study is expected to serve as both policy recommendations for local government and an academic reference for the development of similar sectors in other regions with comparable potential.

Optimizing Human Resources in Higher Education Institutions: Strategies and Challenges

Nur Azis, Aries Sundoro, Wulandari Wulandari, Novi Irwansyah, Choerul Fakih — Fri, 16 Jan 2026 00:00:00 +0000

Effective human resource (HR) management is a cornerstone for enhancing the quality of higher education institutions. Optimizing HR extends beyond enhancing the competencies of faculty and staff to include strengthening managerial systems, fostering workplace motivation, and leveraging information technology. This study aims to identify effective strategies for HR optimization in universities and explore the challenges encountered during implementation. Employing a descriptive qualitative literature review, the findings reveal that sustainable professional development, merit-based recruitment and promotion, and nurturing a culture of collaboration are most impactful. However, significant obstacles include limited financial resources, resistance to organizational change, and a lack of awareness of the importance of strategic HR management. To ensure sustainable improvement in educational quality, institutional commitment and supportive policies are essential.