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This study aims to evaluate the application of environmental management accounting in the management of work programs at the Bangkalan Regency Environmental Agency. The research is motivated by increasing environmental problems, particularly waste volume and limited management facilities, while environmental management accounting has the potential to assist agencies in identifying, measuring, and reporting environmental costs as a basis for decision-making and public accountability. This study used a qualitative method with a case study approach at the Bangkalan Regency Environmental Agency. Data were collected through interviews, observations, and documentation studies. The results show that the Environmental Agency has implemented environmental management accounting, but its recording is still manual and does not separate environmental costs from general operational costs. This condition complicates cost evaluation and program impact assessment. Work program management has been structured and evaluated regularly, but performance measurement still focuses on output, not long-term environmental impact. Information transparency is also still limited to activity publications. Overall, the application of environmental accounting is at a basic stage and has not been fully integrated into the work program planning and evaluation process. The findings of this study provide theoretical and practical implications in the form of strengthening understanding of the role of environmental management accounting and the need to improve the work program recording and evaluation system at the Bangkalan Regency Environmental Agency.

This study aims to analyze the influence of digital leadership, digital transformation, and circular economy practices on the economic performance of weaving SMEs and their contribution to the achievement of the Sustainable Development Goals (SDGs). This study employed a quantitative approach with an explanatory research design. Data were collected from 98 weaving SME owners or managers through questionnaires and analyzed using validity testing, reliability testing, classical assumption tests, and linear regression analysis. The findings show that digital leadership has a positive and significant effect on the economic performance of weaving SMEs. Digital transformation also has a positive and significant effect by expanding market access, improving operational efficiency, and strengthening customer relationships. In addition, circular economy practices have a positive and significant effect through resource efficiency, production waste reduction, and the creation of added value from residual materials. These findings indicate that the integration of digital leadership, digital transformation, and circular economy practices is a strategic approach to enhancing the competitiveness of weaving SMEs while supporting the achievement of the SDGs. This study contributes to the development of cultural-based SME studies by positioning digitalization and sustainability as key foundations for strengthening local economic performance.

This research aims to classify students’ lifestyles using the K-Nearest Neighbors (KNN) algorithm. The dataset consists of 392 high school students obtained from Kaggle, with key attributes including study hours, social media usage, Netflix viewing duration, attendance, sleep quality, internet quality, mental health, and extracurricular activities. KNN was chosen for its simplicity in distance-based classification, measured using Euclidean Distance. The data was divided into training and testing sets, then evaluated using accuracy and a confusion matrix. The results show that KNN effectively classifies students’ lifestyles into four categories: healthy, less active, at risk, and highly at risk. This classification is expected to assist educational institutions, parents, and students in understanding lifestyle patterns and their impact on academic performance and mental well-being. Furthermore, this study emphasizes the relevance of applying machine learning in education, aligned with Islamic values concerning health, discipline, and the optimal use of time.

This study aims to analyze the aesthetic values of Ranggawis Dance as a form of regional creative dance that develops in Purbalingga Regency. This research employs a qualitative method with a descriptive approach, supported by a choreographic aesthetic approach. The theoretical framework used is the aesthetic theory proposed, which includes aspects of form, content, and performance. Data collection techniques were carried out through observation, interviews, and documentation involving choreographers, musicians, dancers, and related parties in the performance of Ranggawis Dance. The data were analyzed descriptively using a qualitative approach by linking field findings with the applied aesthetic concepts. The results show that the aesthetics of Ranggawis Dance are formed through the harmony of form aspects, including movement, musical elements, and dancer composition; content aspects reflecting values of togetherness and joy within the community; and performance aspects demonstrated through synchronization (rampak) and dancers’ expressions. The dance movements, which combine Banyumasan, Jaipong, and contemporary elements, create a dynamic and harmonious impression, while the use of pentatonic scales strengthens the traditional character. The collaborative creative process between choreographers and musicians also contributes to the overall aesthetic unity of the performance. Therefore, Ranggawis Dance possesses strong aesthetic values, reflects local cultural identity, and has the potential to be further developed as part of traditional art preservation.

The financial performance of MSMEs is the result of a business's success in sustaining itself thru financial management. This research aims to provide information on the impact of financial literacy, payment gateways, and financial inclusion on the financial performance of MSMEs. This investigative activity involves two types of variables: independent variables consisting of financial literacy, payment gateways, and financial inclusion, while the financial performance of MSMEs is the dependent variable. Food and beverage MSMEs under the auspices of Rumah BUMN are the study population, totaling 337. The method for determining the sample size was determined using Slovin's formula, and sampling was conducted using specific criteria, resulting in a sample size of 77 respondents. The data analysis technique involves multiple linear regression analysis. This research activity found that each of the variables used, namely financial literacy, payment gateway, and financial inclusion, has a significant positive impact on the financial performance of MSMEs. The coefficient of determination shows that 91.3% of the variables of financial literacy, payment gateway, and financial inclusion are able to explain the financial performance variable of MSMEs.

Abstract. This study aims to determine the effect of Work-Life Imbalance on Customer Service Performance among banking employees who are also university students in Bandung City. Dual roles as employees and students have the potential to create an imbalance between work and academic life, which may affect the quality of customer service. This study employed a quantitative approach with a sample of 25 respondents consisting of active banking employees who are currently pursuing higher education. Data were collected through questionnaires and analyzed using simple linear regression with the assistance of IBM SPSS software. The results indicate that Work-Life Imbalance has a significant effect on Customer Service Performance. The coefficient of determination (R Square) value of 0.837 shows that the Work-Life Imbalance variable explains 83.7% of the variance in Customer Service Performance, while the remaining percentage is influenced by other variables outside the scope of this study. Therefore, banking companies are expected to provide appropriate support for employees who carry dual roles as workers and students.

This study aims to investigate the influence of Work Environment, Workload, and Leadership Style on Job Satisfaction among Non -Medical Employees at Daya Medika Clinic in West Jakarta. This study used a Likert-scale questionnaire and involved a sample of 43 employees using a non-probability sampling method and saturated sampling technique. The results of a multiple linear regression analysis using SPSS version 26 indicate that Work Environment has a positive and significant effect on Employee Job Satisfaction, Workload has no significant effect on Employee Job Satisfaction, while Leadership Style has a positive and significant effect on Employee Job Satisfaction. These findings provide insights for Daya Medika Clinic management in improving the quality of the work environment and implementing appropriate leadership styles to enhance employee job satisfaction. These findings have practical implications for improving employee performance and organizational effectiveness, and serve as a reference for further research in the field of human resource management.

Waste management remains a critical environmental issue due to the lack of public awareness in separating organic and inorganic waste, resulting in accumulation and environmental pollution This study aims to analyze and evaluate the development of automatic waste sorting systems based on proximity sensors with full-capacity notification using a Systematic Literature Review (SLR) approach.. The proposed system utilizes a combination of sensors, including proximity sensors for material identification and ultrasonic sensors for detecting object presence and bin capacity, integrated with a microcontroller for real-time processing. Additionally, the system is equipped with IoT-based monitoring that allows users to receive notifications when the waste bin reaches its capacity. The research method involves system design, hardware and software integration, and functional testing to evaluate system performance. The results indicate that the system is capable of sorting waste automatically with a high level of accuracy and responsiveness, while also providing real-time monitoring to support waste management operations. The implementation of this system can reduce manual intervention, increase operational efficiency, and promote better waste segregation practices. Furthermore, this study highlights the potential of integrating smart technology into environmental management systems, contributing both theoretically and practically to the development of sustainable waste management solutions.

This study aims to analyze the strategic management evaluation of the Sundanese Language Subject Teacher Forum (MGMP) in improving teacher performance at public senior high schools in Tasikmalaya City. The study focuses on leadership management, member participation, institutional support, and program relevance to teachers’ professional development needs. This research employed a qualitative descriptive approach. Data were collected through observations, in-depth interviews, and documentation involving MGMP administrators, member teachers, school principals, and supervisors. Data analysis used the Miles and Huberman interactive model, including data reduction, data presentation, and conclusion drawing. The findings revealed that the MGMP management has generally functioned effectively as a professional learning community. Participatory leadership patterns encouraged collaboration among teachers in designing learning tools and solving classroom problems. However, several challenges were identified, including inconsistent program evaluation, limited technological integration, unequal member participation, and insufficient funding support. The study also found that MGMP programs significantly contributed to improving teachers’ pedagogical competence, especially in lesson planning and instructional implementation. Nevertheless, assessment and evaluation competencies still require further strengthening. This study concludes that strategic management, sustainable evaluation, and institutional support are essential in optimizing MGMP functions to improve teacher performance and the quality of Sundanese language learning.

Management psychology is a crucial aspect in enhancing learning effectiveness and improving the performance of educational institutions in the face of contemporary educational challenges. This approach emphasizes the role of psychological factors such as motivation, leadership, communication, and organizational culture in supporting effective educational management. This study aims to examine the role of management psychology in improving educational quality and to explore how psychological aspects contribute to organizational effectiveness. The research uses a literature review method, drawing data from Google Scholar and Publish or Perish (PoP) with publications from 2020 to 2026 using the keyword “management psychology.” From 21 initial articles, 15 met the screening criteria, and five main articles were analyzed in depth. The findings highlight three key themes: improving performance and learning outcomes, strengthening leadership and organizational communication, and managing conflict and human resources. Overall, the literature shows that psychological approaches significantly enhance the effectiveness of educational organizations. In conclusion, management psychology plays a strategic role in educational management, and future research should expand the scope of literature and integrate quantitative methods to strengthen empirical findings.  

This study is motivated by the limited public understanding of the symbolic meaning of properties used in the Grombyang Dance of Pemalang, where most audiences merely enjoy the performance without recognizing the cultural values embedded within it. This research aims to examine and explain the symbolic meanings of the properties used in the Grombyang Dance of Pemalang as performed at Sanggar Seni Kaloka Pemalang. The method employed is a descriptive qualitative approach using semiotic analysis based on Charles Sanders Peirce, with data collection techniques including observation, interviews, and documentation. The results of the study indicate that the performance structure of the Grombyang Dance of Pemalang consists of three main parts: the opening, the core, and the closing, supported by various elements such as theme, movement, performers, makeup, costume, musical accompaniment, stage setting, and properties. The semiotic analysis reveals that the symbolic meaning of the properties can be understood through the relationship between representamen, object, and interpretant. The main property, the irus (ladle), functions as a symbol that not only represents the act of scooping Grombyang soup but also carries a belief-related meaning as a bringer of fortune in trading activities. In conclusion, the properties in the Grombyang Dance of Pemalang serve not only as aesthetic elements but also as a medium of symbolic communication that reflects cultural, social, and belief values within the community. Therefore, they are important to be preserved and more deeply understood by the public.

One of the most actively traded and liquid stock groups in the capital market is the LQ45 index, which consistently attracts investor attention due to its strong market capitalization and transaction volume. This study aims to analyze the influence of financial performance and financial management strategies on firm value among companies listed in the LQ45 index on the Indonesia Stock Exchange during the 2018–2022 period. The study population consisted of 73 LQ45-indexed companies, with purposive sampling used to select 23 companies that met the research criteria. This research employed a quantitative approach using path analysis to examine both direct and indirect relationships among variables. The findings indicate that profitability and leverage have a positive and significant effect on firm value. In addition, profitability and leverage also positively influence firm size, indicating that companies with stronger profitability and effective debt management tend to expand their operational scale. However, firm size does not significantly affect firm value and is unable to mediate the relationship between profitability, leverage, and firm value. These results suggest that investors place greater emphasis on profitability and leverage indicators than company size when evaluating firm value in LQ45 companies. Therefore, effective financial performance remains the primary factor in enhancing corporate value and investor confidence.

This review article evaluates the physical characteristics and stability of Oil in Water (O/W) and Water in Oil (W/O) creams through a comparative literature study published between 2021 and 2026. The evaluation focuses on important parameters, including viscosity, spreadability, adhesion, pH, and accelerated stability testing. The findings reveal that O/W creams generally have lower viscosity and greater spreadability, making them more suitable for daily cosmetic and therapeutic applications due to their lighter texture and better aesthetic acceptance. In contrast, W/O creams demonstrate higher physical stability, stronger adhesion, and superior occlusive properties, which are beneficial for protecting sensitive active ingredients and maintaining skin hydration over longer periods. The differences in performance are strongly influenced by the optimization of emulsifier Hydrophilic-Lipophilic Balance (HLB) values and the ratio between oil and water phases. Both cream types show good biocompatibility with skin pH ranging from 4.5 to 6.5, indicating their safety and effectiveness for topical pharmaceutical and cosmetic formulations.

This study is intended to analyze the implementation of the value for money approach in assessing financial performance at RSUD Kota Tangerang during the period of 2022–2024. The research employs a descriptive quantitative approach using secondary data derived from budget realization reports. This analysis carried out using three main ratios: economy, efficiency, and effectiveness. The findings show that the hospital’s financial performance is categorized as economical, as reflected by economy ratios under 100% throughout the observed year. In terms of effectiveness, performance was considered effective in 2022 and 2023 but declined in 2024, indicating that the revenue target was not fully achieved. Meanwhile, efficiency performance remains suboptimal, as efficiency ratios exceed 100%, suggesting that the costs incurred are higher than the revenue generated. Overall, the hospital demonstrates the ability to manage its budget economically and achieve revenue targets, but still faces challenges in improving resource efficiency. Therefore, efforts are needed to optimize cost management and enhance service productivity to achieve a balance among economy, efficiency, and effectiveness in line with the value for money principles.

Background: Automatic segmentation of the thyroid gland in ultrasonography (USG) images using deep learning requires a user-friendly interface to support diagnostic and educational processes. Purpose: This study aims to develop and implement a Graphical User Interface (GUI) that integrates a deep learning U-Net model for interactive and efficient segmentation and visualization of thyroid USG images. Method: The development method employed the Rapid Application Development (RAD) approach using MATLAB programming language. The GUI is designed to load transverse and sagittal USG images, display automatic segmentation results, and calculate thyroid gland volume based on dimensions measured automatically from the segmentation output. Testing was conducted using USG image data from 15 volunteers, and GUI functionality was evaluated using black box testing. Result: The GUI successfully displayed USG images and segmentation results with a responsive 4-panel interface; zoom, pan, and image navigation features functioned well. Automatic segmentation occurred in real-time after image input, and volume measurement results appeared automatically. Black box testing evaluation showed all GUI features operated as expected. The average Dice Similarity Coefficient (DSC) of 0.91 indicates high performance of the U-Net model in thyroid segmentation, consistent with previous findings. Statistical testing confirmed no significant difference between volume measurements using the application and manual methods (p = 0.953). Conclusion: This GUI implementation facilitates users in performing deep learning-based segmentation and visualization of thyroid USG images, improving efficiency and accuracy in thyroid volume measurement. The GUI has potential applications in clinical practice and radiology education.

This study aims to examine the level of regional financial independence and various financial ratios in assessing the performance of regency and city governments in the Special Region of Yogyakarta (DIY) for the 2019–2024 period. The method employed is a descriptive qualitative approach supported by quantitative data in the form of Budget Realization Reports (LRA). Performance measurement was conducted through several key indicators, including independence, effectiveness, efficiency, and growth ratios. The results indicate that the level of fiscal independence remains relatively low, characterized by a high dependency on transfer funds from the central government. On the other hand, the effectiveness ratio shows good achievement, as most regions were able to meet their revenue targets, particularly from Local Own-Source Revenue (PAD). However, the efficiency of expenditure management remains uneven across regions. Furthermore, the revenue growth ratio shows fluctuations influenced by economic conditions, including the impact of the pandemic. Overall, regional financial performance still needs to be improved, especially in strengthening fiscal independence and optimizing PAD potential.

Taxes are a primary source of state revenue and play a crucial role in supporting national development. However, increasing tax revenue still faces several challenges, particularly the lack of public awareness in fulfilling tax obligations. This study aims to examine the role of public awareness in improving taxpayer compliance and its impact on state revenue. The approach used in this research is qualitative, reviewing literature from various previous studies. Research findings indicate that tax awareness, understanding, and knowledge have a positive impact on taxpayer compliance. Other economic factors such as inflation, population, and economic growth also play a role in influencing tax revenue. However, external factors such as socialization and tax sanctions show inconsistent results. Consequently, increasing public awareness through tax education is a key strategy for sustainably improving the country's performance. In addition, transparent tax management and effective government communication are important factors in strengthening public trust and encouraging voluntary taxpayer compliance. Therefore, collaboration between the government and society is needed to create a sustainable and effective taxation system that supports national economic growth.

This study analyzes the influence of Green Accounting, Environmental Performance, and Corporate Governance on the Quality of Sustainability Reports in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Report quality is measured by the completeness and transparency of disclosures based on GRI Standards. A quantitative method is employed, using a purposive sample of manufacturing firms from the 2020- 2023 period. Data is analyzed using multiple regression analysis. Green Accounting is proxied by environmental costs, Environmental Performance by PROPER ratings, Corporate Governance by the proportion of independent commissioners and institutional ownership, while report quality is measured through content analysis. The hypothesized results indicate that all three independent variables are expected to have a significant positive effect on Sustainability Report Quality. The implementation of green accounting, good environmental performance, and strong governance are predicted to enhance the quality of sustainability disclosures. This research contributes to environmental accounting literature and offers practical implications for regulators, investors, and corporate management in the context of ESG (Environmental, Social, and Governance) reporting.

This study investigates the use of oral corrective feedback (OCF) in English as a Foreign Language (EFL) classrooms among Indonesian university students, with a particular focus on lecturers’ preferences and students’ perceptions. The research addresses three main aspects: the types of errors that are corrected, the strategies of OCF employed, and the timing of feedback delivery. A qualitative case study design was adopted, involving classroom observations, semi-structured interviews with lecturers, and open-ended questionnaires distributed to students. Data from these instruments were analyzed separately and then triangulated to ensure credibility and validity. The findings reveal that lecturers mainly prioritize correcting phonological and grammatical errors, as these are perceived to directly influence students’ communicative competence and overall speaking performance. Among the six OCF types proposed by Lyster and Ranta (1997), recast and repetition emerged as the most frequently used strategies. These approaches were favored by lecturers as they corrected learners subtly while minimizing the risk of embarrassment and maintaining the flow of communication. Furthermore, lecturers applied both immediate and delayed feedback depending on the classroom context and learning objectives. From the students’ perspective, OCF was generally viewed positively, as it contributed to raising awareness of errors and fostering speaking improvement. Students particularly appreciated feedback strategies that respected their confidence and speaking flow. Overall, the study underscores the importance of aligning teacher practices with student preferences to maximize the effectiveness of oral corrective feedback in EFL learning contexts.

This study aims to analyze the influence of organizational culture on employee performance through job satisfaction at the Banda Aceh City Environmental, Sanitation, and Beautification Office. This study employs a quantitative approach using an associative method. The study population consisted of 44 civil servants, all of whom were included in the sample using a census method. Data collection was conducted via a questionnaire using a Likert scale, supplemented by observations and interviews. The data analysis techniques employed included path analysis, t-tests, the coefficient of determination (R²), and the Sobel test to examine the mediating role. The results of the study indicate that organizational culture has a positive and significant effect on employee performance, with a significance value of 0.004 and a calculated t-value of 3.014. Organizational culture also has a positive and significant effect on job satisfaction, with a p-value of 0.003 and a t-statistic of 3.940. Furthermore, job satisfaction has a positive and significant effect on employee performance with a significance value of 0.000 and a t-value of 5.174. A mediation test using the Sobel test indicates that job satisfaction significantly mediates the effect of organizational culture on employee performance with a t-value of 3.818 (>1.96). The coefficient of determination of 0.832 indicates that 83.2% of the variation in employee performance can be explained by organizational culture, job satisfaction, and their interaction, while the remainder is influenced by other variables outside the scope of this study. Thus, it can be concluded that organizational culture has a strong influence on improving employee performance, both directly and through job satisfaction as a mediating variable.