MENENTUKAN TINGKAT PROFITABILITAS DARI ASPEK LIKUIDITAS DAN SOLVABILITAS

The increase in short-term debt and loans in "the greenback" form to telecommunications companies resulted in reduced profits for a company. The purpose of this study is to determine profitability level from a liquidity and solvency aspects on telecommunications sub-sector service companies listed on the Indonesia Stock Exchange for a period 2015-2019. The method used in this research is descriptive and verification methods, with research object, namely Telecommunication Sub-Sector Service Companies listed on the Indonesia Stock Exchange. The population in this study consisted of 6 telecommunications companies with annual financial reports for the last 5 years. The data were analyzed using multiple linear regression models using SPSS version 25 software. The results showed that influenced profitability by liquidity aspect had a positive effect, while the profitability which was influenced by solvency aspect had a negative effect. This influence shows a different direction a expectations, meaning that telecommunications companies that are good at managing short-term and long-term debt will increase company profit will get. Keywords: Liquidity, Solvency, Profitability

Moderasi Kepemilikan Manajerial Terhadap Faktor-Faktor Yang Mempengaruhi Income Smoothing

The objective of this study is to analyze of business strategy, company size and financial performance on income smoothing with managerial ownership as a moderating variable. The object of this research is the infrastructure, utility and transportation sector service companies listed on the Indonesia Stock Exchange in 2015-2019. The sampling technique used purposive sampling method and used Moderated Regression Analysis (MRA) method for The analytical. The number of samples used in this study were 32 companies. The results show that: Business strategy has no effect on income smoothing, Firm size has an effect on income smoothing, Financial performance has no effect on income smoothing, Managerial ownership is not able to moderate the effect of business strategy on income smoothing, Managerial ownership is not able to moderate the effect of firm size on income smoothing, Managerial ownership is not able to moderate the effect of financial performance on income smoothing.

INTEGRATION OF IMPORTANCE-PERFORMANCE ANALYSIS (IPA) AND KANO IN IMPROVING SERVICE QUALITY IN PDAM DISTRICT PENAJAM PASER UTARA

PDAM District Penajam Paser Utara is a company engaged in the service sector. In the service sector, service quality must be considered to meet customer satisfactions who use these services. PDAM districts Penajam Paser Utara has tried to provide the best service. However, there are still complaints from customers, so research is needed using Integration Importance-Performance Analysis (IPA) and Kano to prioritize what attributes should be improved, maintained, and reduced. The results show that the quadrant I research category is the main priority to increase E3 complaints and suggestions that are well responded to, T1 air cleanliness, T4 air sufficiency, RS1 the responsiveness of officers if customer complaints, RS2 officers' willingness to provide the needed assistance, A1 guarantees officers to provide services are polite and friendly, and E1 information given to customers is clear.

Enacting Service Work in a Changing World: Time for a Dialogue

Service work is rapidly evolving as a result of technological innovations, changing employment norms, and a variety of environmental challenges. Yet, the scope of service work scholarship appears to be restricted to traditional frontline employees occupying boundary-spanning positions in formal private-sector service organizations. Given the “perfect storm” of multiple disruptions, we believe that the time is ripe for service scholars to reexamine how service work is being (and will be) enacted in a changing world. In this editorial, we propose an expansion of the “service worker” construct, recommend a deeper exploration of the experiences of service workers, and call to situate these experiences within an evolving service work ecosystem. Our aim is to spark interdisciplinary dialogue related to service work in order to foster service scholarship and practice that are responsive to the changing world.

PUBLIC SECTOR SERVICE INNOVATION COMPARISON

Abstrak Inovasi merupakan suatu hal penting yang harus dimiliki oleh sebuah organisasi pemberi layanan sektor publik. Instansi pemerintah sebagai pemberi layanan dituntut memiliki inovasi untuk meningkatkan kualitas pelayanan kepada masyarakat. Penelitian ini bertujuan untuk membandingkan inovasi pelayanan sektor publik di RSUD Prof. Margono dan Lembaga Permasyarakatan Nusakambangan Cilacap. Metode penelitian yang digunakan adalah metode deskriptif kualitatif. Teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Temuan dalam penelitian ini adalah: 1). Kurangnya personil pegawai yang sesuai dengan tugas dan fungsinya; 2). Kuangnya kesejahteraan pegawai sehingga kinerja pegawai rendah dan tidak berkualitas; 3). Pegawai berpendidikan rendah sehingga tidak sesuai dengan beban tugas dan fungsinya. Rekomendasi untuk kedua Lembaga sector public tersebut dalam penelitian ini adalah: 1). Penambahan personel pegawai sesuai dengan tugas dan fungsinya sehingga cakupan kewenangannya luas; 2) Lebih memperhatikan kesejahteraan pegawai sehingga pegawai termotivasi untuk bekerja dengan baik dan berkualitas; 3) Memberikan Kemudahan kepada pegawai yang ingin melanjutkan pendidikannya kejenjang yang lebih tinggi sehingga kualitas Pendidikan personel lebih seimbang dengan beban kerja. Kata Kunci: Inovasi, Pelayanan, SektorPublik Abstract Innovation is an important thing that must be owned by an organization that provides public sector services. Government agencies as service providers are required to have innovations to improve the quality of services to the community. This study aims to compare public sector service innovations in hospitals. Prof. Margono and the Nusa kambangan Penitentiary. The research method used is descriptive qualitative method. Data collection techniques through interviews, observation, and documentation. The findings in this study are: 1). Lack of employee personnel in accordance with their duties and functions; 2). The lack of employee welfare so that employee performance is low and not qualified; 3). Employees have low education so that it is not suitable with their work load and function. The recommendations for the two public sector institutions in this study are: 1). The addition of employee personnel in accordance with their duties and functions so that the scope of their authority is broad; 2) Pay more attention to employee welfare so that employees are motivated to work well and quality; 3) Providing convenience to employees who want to continue their education to a higher level so that the quality of personnel education is more balanced with the workload. Keywords: Innovation, Service, Public Sector

Food insecurity among Finnish private sector service workers and food pantry clients

Background There is a paucity of comparable quantitative data on the prevalence and predictors of food insecurity in high-income countries. We applied the Household Food Insecurity Access Scale (HFIAS) to assess food insecurity among i) the Service Union United members; female-dominated, low-income employees of the Finnish private service sector, and ii) a convenience sample of Finnish food pantry clients. Methods The HFIAS classification was based on 9 validated questions capturing respondents' perceptions on food scarcity and behavioural responses to food insecurity due to lack of resources during the past month. The resulting indicator categorized respondents as food secure, and mildly, moderately and severely food insecure. We performed cross-tabulations and regression models to assess if education, housing, self-perceived health, income, and resource scarcity associated with levels of food insecurity. In addition, gender, age, and self-perceived disadvantage were assessed among the food pantry clients. Results Among the service workers (n = 6 573, 6% of those invited), 35% were food secure, 29% mildly or moderately food insecure, and 36% severely food insecure. The respective proportions were 28%, 26%, and 46% among the 129 food pantry clients. All assessed variables were associated to food insecurity status in the service workers (p < 0.01 for all). Among the food pantry clients, men (OR 1.60; 95% CI 1.09 − 4.80) and homeless/tenants in community rental units (OR 7.12; 95% CI 2.42 − 20.95) were most likely to experience severe food insecurity. Conclusions Alongside the food pantry clients the majority of the service workers demonstrated some degree of food insecurity, with a considerable proportion being severely food-insecure. This predominantly low-income group is subject to rapid changes in the labour market and social security systems. The data demonstrated that well-known SES indicators and self-perceived health are linked to food insecurity. Key messages Severe food insecurity was common among predominantly low-income private sector service workers and food pantry clients. Food insecurity is linked to SES indicators and wellbeing.