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This study aims to produce a valid SOLE-based reaction rate electronic student activity sheet (E-LKPD) and to determine user responses to the resulting product. The research method used is research and development (R&D) using the ADDIE (Analysis, Design, Development, Implementation and Evaluation) development model. The research instrument is a validation sheet given to three validators and a user response sheet to one chemistry teacher of Senior High School 7 Pekanbaru and one chemistry teacher of Senior High School 11 Pekanbaru as well as 13 class XI students of Senior High School 7 Pekanbaru and 13 class XI students of Senior High School 11 Pekanbaru. The data analysis technique is carried out by calculating the percentage of validation assessment scores and user responses, the results of which are measured by an attitude assessment table. The results of the study indicate that the electronic student activity sheet (E-LKPD) based on SOLE that was developed has met the valid criteria by the material validator based on the aspect of content feasibility of 92.19%, SOLE model characteristics of 95.83%, pedagogic of 93.75%, linguistic of 95.83% and graphic of 95.83%. For the media validator based on the aspect of size of 100%, cover design of 92.50% and content design of 97.50%. While the user response based on teacher and student responses is in the very good criteria with scores of 94.79% and 88.05% respectively.

Fraud poses a significant threat to organizational integrity and public trust, especially within governmental institutions. This study explores the critical role of forensic accountants in uncovering fraud within the Audit Board of the Republic of Indonesia. Using a case study approach, the research examines the application of advanced forensic data analytics by forensic accountants. It highlights the essential skills and characteristics that make forensic accountants effective, as well as their contributions to enhancing internal controls and governance mechanisms. The study demonstrates the impact of forensic accounting on fraud detection, prevention, and deterrence. The findings emphasize the importance of integrating forensic accounting expertise within the Audit Board's operational framework to strengthen its capacity to combat financial fraud. It also identifies challenges faced by forensic accountants, such as technological limitations and cultural resistance, and suggests strategies to overcome these barriers. By shedding light on the role of forensic accountants in safeguarding public sector integrity, this research contributes to the growing knowledge on forensic accounting practices in Indonesia. The insights can inform policies and capacity-building initiatives aimed at improving the Audit Board’s fraud detection capabilities, ultimately fostering greater public trust and accountability.

As time advances, humans need technology as a tool to help and facilitate all their activities in daily life, one of which is in the fields of transportation or food. In Indonesia, technological developments in the transportation sector can be seen from the rapid development of the Grab application. Through the Grab application, initially OVO was only used by the public as a payment method for Grab's transportation services. But now consumers can carry out various activities ranging from transportation to ordering food. This phenomenon illustrates how the Grab application with a payment system via OVO can be massively accepted by the Indonesian people. Acceptance of this technology can be analyzed using the Technology Acceptance Model (TAM). When using technology, people do not always receive the benefits, accept the convenience, and fully accept the risks, but often there is resistance or mistakes often occur. Therefore, this research aims to analyze the influence of the Technology Acceptance Model (TAM) with the variables perceived usefulness, perceived ease of use, and Perceived Risk in Grab application users on Reuse Intention. The population of this study were all Grab application users in Pangkalpinang City, with purposive sampling involving 112 respondents whose characteristics of application users ranged from 18-50 years and had also used the OVO feature for at least 1 year. The analytical method that will be used to analyze the data is SPSS 26.0. The results of this research explain that the variables perceived usefulness, perceived ease of use, and Perceived Risk have an influence on Reuse Intention.

Organizational culture is a system of values, norms and beliefs held by a group of people in an organization that differentiates it from other organizations. This definition can also be seen as a pattern of basic assumptions discovered or developed by a group of people as they interact with each other. Organizational culture can also be interpreted as the characteristics or guidelines implemented by each member of an organization or company. Micro, Small, Small and Medium Enterprises (UMKM) are independent productive business units, carried out by individuals or business entities in all economic sectors which greatly assist the process of recovery or improvement of the Indonesian economy. Therefore, play a very important role in the rate of economic growth in Indonesia. The title of this research is "Organizational Culture Analysis of Employee Performance in the Umkm Scope of Tamansari Region, Tasikmalaya City".

This study aims to analyze the implementation of the talent management system in the context of retaining millennial generation employees. Using a qualitative research method with a literature study approach, this study explores the characteristics and expectations of millennial employees, the factors that affect the effectiveness of talent management, and the challenges in its implementation. The results of the study show that the success of talent management for the millennial generation is greatly influenced by the integration of digital technology, personalization of development programs, and work flexibility. Organizational and leadership support, along with a culture that supports innovation and collaboration, are critical factors in increasing engagement and talent retention. The research also identified key challenges such as the generation gap and the complexity of measuring program effectiveness. An effective talent management model requires a holistic approach that aligns the various components of the system, supported by comprehensive metrics for program impact evaluation. These findings make a significant contribution to the development of talent management practices that are adaptive to the needs of the millennial generation

Job satisfaction in a company has an important impact, not only for employees, but also for the company itself. Job satisfaction is an important aspect to support work productivity. Given that each employee has different characteristics, the level of job satisfaction also varies, and these differences can have various impacts. This study aims to examine how workload and work compensation affect the level of employee job satisfaction. The population and sample were 81 employees of CV. Soso Alsera Murni Jombang, using a saturated sample technique. This study applies a quantitative approach through the distribution of questionnaires and analyzed using multiple linear regression. The results of the study revealed that workload had no effect on job satisfaction, while compensation had a positive and significant effect on job satisfaction. Simultaneously, workload and work compensation had a significant effect on employee job satisfaction at CV. Soso Alsera Murni Jombang.

This study aims to analyze brand adaptation strategies employed by multinational companies in addressing global marketing challenges, particularly in the context of cultural differences, consumer preferences, and regulatory variations across countries. Using a qualitative approach with a case study method, data were collected through in-depth interviews with marketing managers and document analysis related to corporate branding strategies. The findings reveal that multinational companies adopt a flexible brand adaptation approach by adjusting product elements, marketing communications, and brand values to align with local market characteristics while maintaining their global identity. These findings highlight that balancing global brand consistency with local market adaptation is a key factor in the success of global marketing strategies.

This community service activity aims to improve the understanding and implementation of organizational work culture at PT Aras Bina Energi in order to create a more productive and harmonious work environment. This program is carried out through three main stages, namely socialization, technical training, and assistance in implementing organizational work culture. Initial socialization was conducted to raise the awareness of leaders and employees regarding the importance of work culture in supporting organizational effectiveness. Furthermore, technical training was provided to equip employees with skills in adopting work culture values that are in accordance with organizational characteristics. The final stage was assistance in implementing the work culture, with monitoring and evaluation to ensure the sustainability of positive changes. The results showed that employees' understanding of work culture increased from 40% to 85% after socialization. The implementation of a more adaptive work culture also had an impact on increasing compliance with company regulations, reducing the rate of late work from 18% to 7%, and increasing employee productivity. In addition, changes in a more democratic leadership style improved work motivation and employee satisfaction, with satisfaction scores increasing from 3.2 to 4.1 on a scale of 5. This program demonstrates that systematic and sustainable management of an organization's work culture can have a positive impact on its employees

The old model of leadership style has shifted to a new model that is currently relevant to be effectively applied to lead the generation that dominates the world of work today and is entering the most productive age, namely the millennial generation and generation Z. With the young generation in Indonesia growing so rapidly with characteristics, needs and expectations that are different from the previous generation, the leadership style applied must also adjust to the rhythm and pattern of the current young generation. This research is a type of qualitative research with a literature study method or literature review. The literature study approach used in this study: the first stage is to collect literature, make comparisons from various literature sources, conduct analysis and present interpretations of the results of the analysis. From this study, it was concluded that considerations and implementations in practicing a combination of transformational leadership styles and servant leadership can be the most effective leadership style adjusted to the analysis of needs, characteristics, expectations and results of leadership practices for the millennial and Z generations in an organizational environment.

This study examines the effectiveness of reward management strategies in increasing the loyalty of MSME employees in the digital era. Using a quantitative approach with a sample of 10 MSMEs in Indonesia for the 2020-2024 period, the study analyzed the relationship between the reward management component and employee loyalty, with the level of digitalization as the moderator variable. The results of hierarchical multiple regression analysis showed a significant positive relationship between all components of reward management and employee loyalty, with financial compensation (r = 0.68) and recognition system (r = 0.62) as the strongest predictors. The level of digitalization has been shown to significantly moderate the relationship, with highly digitized MSMEs showing an average increase in employee loyalty of 12.5% per year. Variations in effectiveness were found based on the characteristics of MSMEs, where the service sector showed higher elasticity towards the implementation of the digital reward system. This research contributes to the development of an adaptive reward management framework for MSMEs in the digital era, as well as providing practical implications for optimizing employee retention strategies in the MSME sector.  

The purpose of this study is (1) to describe the characteristics of a good mobile learning application to improve computational thinking and learning independence of high school students. (2) to produce a mobile learning application that is oriented towards computational thinking skills and student learning independence with good quality. The quality of the development results is determined based on Nieveen's criteria, namely valid, practical, and effective. This study is a research and development (R&D) that uses the Borg & Gall development model with 8 development steps, namely preliminary study, planning, initial product development, small group trials, main product revision, limited scale trials, operational product revisions and large-scale trials. The subjects in this study were 36 students from one class at SMA Negeri 1 Gamping, Sleman Regency. The instrument used to measure the validity of the mobile learning application is the expert validation sheet. The instrument to measure the practicality of the mobile learning application is the student response questionnaire. The instrument to measure the effectiveness of the application is the computational thinking test and the student learning independence questionnaire. Validity and practicality data analysis was conducted by converting quantitative data into qualitative form in the form of four standard scale values, while effectiveness data analysis based on test and questionnaire results was conducted using paired sample t-test. The results of the study showed that (1) Mobile learning applications have the characteristics of being easy to apply, flexible to time, lightweight and easy to carry anywhere and also implementing each computational thinking indicator in each stage of the material. (2) The results of expert validation showed that the developed mobile learning application met the valid criteria as seen by the Aiken's validity test score for media experts of 0.83 and 0.68 for material experts. The practicality of the mobile learning application is included in the very good category as seen from the average results with an average percentage of student responses of 87.17%. The effectiveness of the computational thinking test obtained a t-value of 47.22 greater than t (35,0.05) with a score of 1.69, the effectiveness of the learning independence test based on the t test obtained a t-value of 4.85 greater than t (35,0.05) with a score of 1.69. Based on the results obtained, it can be concluded that the developed mobile learning application meets the criteria of validity, practicality and effectiveness.

Service quality is a service that has a characteristic quality. Characteristics of good quality include ease, speed, accuracy, reliability and empathy from service officers in providing and delivering services to someone who has a strong impression that can be directly felt by customers at that time and at that time. This study uses a quantitative method. It can be concluded that the service quality variable (X) has a significant influence on applicant satisfaction (Y) at the Bima Immigration Office. The sig value (0.000) <0.05 is seen, which means that the quality of Passport services has an influence on the satisfaction of applicants at the Class II Non-TPI Bima Immigration Office.This study uses a quantitative method. The method used to obtain data and information in this study is by using a survey method using a questionnaire. The survey method used is by distributing questionnaires to applicants at the Class II Non-TPI Bima Immigration Office. The data analysis techniques used are validity test, reliability test, classical assumption test, significance test (t-test), and coefficient of determination test (R2 test).The discussion of the research aims to provide results and an overview of this research. According to the results of data analysis with simple linear regression, it shows that the variable X or service quality has an influence on the variable Y or passport applicant satisfaction with a significant value of service quality (X) on passport applicant satisfaction (Y) of 0.000 <0.05. In this study, the variable Service Quality (X1) has an influence on applicant satisfaction (Y), because if the quality of service (X) provided by the officer to the applicant is bad, it will cause dissatisfaction of passport user applicants, thereby reducing the applicant's loyalty in using services at Bima Immigration. And the value of the coefficient of determination or R square is 0.768, meaning that the service quality variable contributes 0.768 or 76.8% to passport applicant satisfaction.

CPO is the raw result of the oil extraction process from palm oil fruit. This substance is a rusty red liquid which has varying consistency characteristics depending on the ambient temperature conditions. The problems faced in handling CPO liquid bulk cargo are based on several factors, namely limited infrastructure, weather, distance and how the government regulates the sustainability of this industry at PT. Energi Unggul Persada. The aim of this research is to find out how the CPO liquid bulk transportation procedures are carried out by PT. Energi Unggul Persada, the main challenges faced in handling CPO liquid bulk cargo, as well as how government regulations and policies influence CPO liquid bulk cargo handling procedures and their impact on industrial desires at PT. Energi Unggul Persada. This type of research is qualitative research with descriptive methods. This research was carried out at PT. Energi Unggul Persada from February 2022 to April 2022. The data collection techniques used were interviews, observation, documentation. Meanwhile, the informants used as research were the Shipping Section Operational Experts and Field Coordinators PT. Energi Unggul Persada in Mempawah. The data that has been collected is then carried out by data reduction, data presentation and verification. The results of this research are first, the procedures that have been established by the company, namely, before loading begins, the surveyor and lodging master prepare the required documents such as: shipping instructions, ship shore checklist, dry certificate, and the tools used include: flexible hose, crane, floating line, and pump. To ensure that the quality of CPO / cargo meets standards, then during the loading process, the loading master supervises and is responsible for the implementation and smoothness of the loading activity. Second, the main challenges faced in the process of handling CPO liquid bulk cargo include the limited number of pipes, weather conditions at the jetty, and quite long line distances. Third, by committing to supporting a sustainable palm oil industry, the government is adjusting export levies on CPO and its derivatives, which are then channeled back to focus on developing the people’s palm oil industry.

This study aims to identify how to understand the characteristics of students through the implementation of the School Field Introduction Activity Program at SMAS PGRI Maumere, as well as analyze the attitude of students during class hours and outside of class hours. This research uses a qualitative method with a narrative approach. Primary data was obtained through interviews with resource persons, while secondary data was collected from relevant references such as journals and theses related to learner characteristics. The data collection techniques used included interviews and observations. Data analysis was conducted through the stages of data reduction, data presentation, and verification. The results show that learning ability, individual potential, the surrounding environment, the use of interesting learning techniques, and effective teaching methods are important aspects in the education process. In addition, students showed the ability to maintain positive relationships and mutual respect both inside and outside the classroom.

Generation Z or Gen Z is a generation that lives alongside the development of digital technology. The age of Gen Z is the age of the generation that will lead a nation in the future, for this reason, careful preparation is needed to form the characteristics needed by the world in the future, one of which is sensitivity to global issues. For this reason, the purpose of this research is to find out the role of Gen Z in obtaining information and responding to existing global issues. The research method in this study is a narrative review with a qualitative research type. The results show that Gen Z's concern can be seen from their sensitivity to global issues by being actively involved through social media platforms, for example about maintaining mental stability, environmental issues such as climate change, and so on. 

This qualitative literature review examines the impact of strengthened tax enforcement on corporate cash holdings, synthesizing findings from recent empirical studies. The review highlights that enhanced tax enforcement prompts firms to adopt precautionary cash management strategies, often resulting in higher cash reserves to mitigate tax-related risks. Key factors influencing this relationship include firm size, governance quality, industry characteristics, and jurisdictional tax policies. Cross-country comparisons reveal significant variations, with institutional frameworks playing a crucial role in shaping corporate responses. While stricter enforcement ensures compliance, it may inadvertently constrain investment and operational efficiency due to increased liquidity demands. This study underscores the complexity of corporate financial decision-making under tax enforcement pressures and identifies gaps for future research, particularly in emerging markets.  

Leadership has a very important role in determining the success of an organization, especially in the context of Islam which makes the Qur'an and Hadith as the main guidelines. This research aims to explore the concept of Islamic leadership, the ideal characteristics of a leader, and its implications for the life of the people. Using descriptive qualitative method based on literature review, this research analyzes leadership values reflected in Islamic teachings. The results show that Islamic leadership emphasizes the characteristics of Shiddiq (honest), Amanah (trustworthy), Tabligh (conveying the truth), and Fathanah (intelligent), which are the main characteristics of the Prophet Muhammad. In addition, Islamic leadership combines elements of jihad, which is the struggle to obey Allah, and ijtihad, which is the ability to solve the problems of the people based on Islamic values. Effective leadership is not only oriented towards worldly success but also prepares people for the afterlife through justice, high morality, and good organizational management. In conclusion, Islamic leadership offers a holistic approach that integrates spiritual, moral, and social aspects to create a just, prosperous, and blessed society. The findings are expected to be a reference for leaders in implementing Islamic values in various fields, both in the context of organizations and state life.

This study aims to analyze the study of as-saj’ in Surah Al-Ghasiyah, which is one of the surahs in the Qur'an that is rich in beautiful language. As-saj’, which means harmony of sound, plays an important role in increasing the appeal and understanding of the spiritual messages in this surah. This study uses a qualitative approach with a text analysis method, identifying various forms of as-saj’ found in Surah Al-Ghasiyah and how their use enriches the meaning of the verses. The results of the analysis show that there are several types of as-saj’, including saj’u mutawazi, saj’u mutarraf, and saj’u murasha’, each of which has its own characteristics and functions in creating rhythm and beauty of language. This study also found that the use of as-saj’ not only improves the linguistic aspect, but also deepens the reader's understanding of the moral and spiritual themes contained in the surah. Thus, this study makes a significant contribution to the study of linguistics and interpretation of the Qur'an, as well as increasing appreciation of the beauty of the Arabic language as divine revelation.

CV. Rasyid is a business unit specializing in the production of ecoprints. Currently, one of the most sought-after clothing colors by consumers is burnt coral red. However, CV. Rasyid has been unable to meet this demand due to challenges in the production process, specifically the deterioration of the color during the fixation stage. To address this issue, the community service team from the Industrial Engineering Study Program at Muhammadiyah University of Gombong (Unimugo) provided facilitation and support. The program aims to equip participants with the knowledge and skills needed to produce burnt coral red for ecoprints using secang dye. The activities include preparation, implementation, monitoring, and evaluation. The implementation process was conducted with guidance on color extraction, mordanting, design printing, and fixation. Monitoring results indicate that CV. Rasyid successfully carried out the burnt coral red ecoprint production process independently without significant issues. While the colors produced may vary slightly, this is not a concern, as such variations are a unique characteristic of ecoprint products.

This study is about price trends in two traditional Indonesian food stalls between Warung Nasi Padang and Warteg. Based on a survey of 51 customers, they found that price differences can be caused by basic factors; operational costs, raw material prices and consumer preferences. The result of this study is that the characteristics of Nasi Padang can be seen in stable prices and competitive strategies, while the characteristics of Warteg are more affordable and flexible. This difference affects the management strategy, which provides suggestions to improve productivity and competitive pricing.