High administrative workload has become a major challenge in public sector organizations because it may affect work effectiveness and employee performance. In the Personnel Affairs Division (Watpers) of the Human Resources Bureau of the Yogyakarta Regional Police, administrative complexity, fluctuating workloads, and limited organizational resources are considered factors associated with staff performance. This study aimed to explore the dynamics of administrative workload and its relationship with the performance of staff at the Watpers Division of the Human Resources Bureau, Yogyakarta Regional Police. A qualitative descriptive approach was employed. Informants were selected using purposive sampling, involving three administrative staff members from the Subdivision of Spiritual, Physical, and Personnel Honor Development and the Subdivision of Retirement and Personnel Termination. Data were collected through in-depth interviews, participant observation, and document analysis. The data were analyzed using the interactive model of Miles, Huberman, and Saldaña, including data reduction, data display, and conclusion drawing. The findings indicate that administrative workload is influenced by workload fluctuations, lengthy bureaucratic procedures, limited personnel, and inadequate work facilities. These conditions affect the timeliness of task completion, work process efficiency, and work pressure, although the quality of work outcomes is maintained through staff experience, teamwork, and a multi-level review system. Staff members adopted several adaptive strategies, including work planning, task prioritization, and the utilization of previous administrative records. The study concludes that more proportional workload management through equitable task distribution, bureaucratic simplification, additional personnel, and improved work facilities is essential to support staff performance and enhance the effectiveness of administrative services.
Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in Indonesia’s economy by contributing significantly to employment generation and national income. Despite their importance, MSMEs often face challenges related to limited resources, dynamic market conditions, and varying levels of productivity, particularly in rural-based industries. This study aims to examine the effect of adaptive entrepreneurship on work productivity with innovative behavior as a mediating variable in tape-producing MSMEs in Banjarsari Village, Indonesia. This study employs a quantitative explanatory approach using a cross-sectional design. Data were collected from 95 MSME actors through structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that adaptive entrepreneurship has a significant relationship with both innovative behavior and work productivity. Innovative behavior is also found to significantly influence work productivity. However, innovative behavior does not mediate the relationship between adaptive entrepreneurship and work productivity. While this study provides valuable insights into the role of adaptive entrepreneurship in enhancing MSME productivity, its generalizability is limited due to the narrow scope of the research. The sample is confined to tape-producing MSMEs in Banjarsari Village, which may possess unique socio-economic, cultural, and industrial characteristics. As a result, the findings may not be fully applicable to MSMEs operating in different sectors or geographical contexts. Future research is encouraged to include a more diverse range of industries and regions to improve external validity and strengthen the generalizability of the findings. This study highlights that productivity improvements in rural MSMEs are more strongly driven by direct adaptive capabilities rather than indirect innovation mechanisms.
The development of the metaverse as an immersive virtual environment presents new opportunities for the implementation of digital marketing strategies, particularly through the concept of entertainment content marketing. Interactive, engaging, and immersive entertainment content is believed to increase user participation and influence their tendency to utilize metaverse platforms. This study aims to examine the influence of entertainment content marketing on the intention to use the metaverse among Roblox users by combining the Technology Acceptance Model (TAM) framework with the concept of IT affordance. The research adopts a quantitative approach using a survey method targeting active Roblox users selected through a snowball sampling technique. The collected data were analyzed using path analysis to examine the relationships among variables, including visibility, metavoicing, guidance shopping, triggered attending, virtual commerce, immersion, perceived presence, interactivity, and intention to use the metaverse. The findings are expected to contribute theoretically to the development of entertainment-based digital marketing studies within the metaverse ecosystem and provide practical insights for industry practitioners in designing effective entertainment content strategies to enhance user experience and encourage sustained intention to use metaverse platforms.
Financial“statements serve as an essential tool for management accountability and decision-making by investors, creditors, and regulators. To ensure the reliability of financial information, independent audits are required, with Audit Quality playing a crucial role in detecting material misstatements and enhancing stakeholder confidence. Cases of financial reporting irregularities, such as those involving PT Kimia Farma Tbk., highlight the importance of maintaining high Audit Quality to protect public trust and support transparent financial reporting. This study aims to examine the effect of Audit Tenure, Firm Size, and Audit Fee on Audit Quality in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Using a causal quantitative approach and purposive sampling technique, the study analyzes secondary data obtained from the IDX and company websites through multiple linear regression. The sample consists of healthcare companies that consistently published annual financial statements, reported in Indonesian rupiah, and maintained a fiscal year ending on December 31 throughout the observation period. The findings indicate that Audit Tenure has no significant effect on Audit Quality, suggesting that auditors maintain professional independence and comply with applicable regulations regardless of engagement length. Meanwhile, Firm Size and Audit Fee positively affect Audit Quality, indicating that larger companies and adequate audit compensation contribute to more effective audit procedures and higher-quality audit outcomes.”
This study aims to analyze the reaction of the Indonesian capital market to the announcement of the government fund placement policy in HIMBARA banking based on the Ministry of Finance Decree (KMK) Number 276 of 2025. The methodology used is quantitative with an event study approach, utilizing an observation window of 11 trading days (t-5 to t+5). The sample of this study was selected using a saturated sampling method, encompassing five banks from the HIMBARA group (BMRI, BBRI, BBNI, BBTN, and BRIS). Data analysis was conducted through the One-Sample T-Test, Wilcoxon Signed Rank Test, and Paired Samples T-Test with the assistance of SPSS version 32. The results indicate a significant daily abnormal return around the announcement, alongside a significant difference in the Average Abnormal Return (AAR), where market sentiment shifted from positive before the announcement to negative after the announcement. However, there was no significant difference found in the Average Trading Volume Activity (ATVA) before and after the announcement. Academically, the implication of this research proves that a short observation window captures spontaneous market reactions more accurately than a long observation window; practically, investors are advised not to panic sell their shares in response to policies deemed risky, as the price decline in HIMBARA banks proved to be only temporary.
