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This study aims to analyze the invoice issuance procedure in the billing process for clinker transportation services using the CSMS (Customer Service Management System) at PT Semen Indonesia Logistik (SILOG). The primary focus of the research is on the workflow within the billing and reporting unit, as well as the identification of challenges and recommendations for improvement in the process. This research adopts a case study method with a qualitative approach. Data were collected through observation, interviews, and documentation. Four informants were selected using purposive sampling. The findings indicate that the billing process begins with the receipt of documents from partners, followed by document verification, data entry into the CSMS system, and invoice printing. Invoice creation is done manually so that delays often occur due to data discrepancies, input errors, incomplete documents, etc .The implications of this study reveal that despite the implementation of CSMS, technical and administrative obstacles still hinder efficiency. Improvements are needed through automated data input, integration of the contract database, and refinement of standard operating procedures (SOPs) to expedite and enhance the billing process. These findings can serve as a reference for developing a more effective digital billing system in the logistics sector.

Archives are documents stored by an institution responsible for managing documents or organizing archival programs. Archives have an important role as a source of information in an agency so it is important to research. This study aims to analyze the management of incoming and outgoing mail archives in Rangkah Kidul Village, Sidoarjo District using descriptive qualitative research methods with data collection techniques in the form of interviews, observation and documentation. The focus of this study is the management of archives from the stages of creation, use, maintenance and reduction of archives. Informants in this study with five informants. Data analysis techniques with data reduction, data presentation and conclusion drawing. The results of the study show that 1) the process of creating archives is running quite well supported by the use of the Ebuddy application, although it is still physical. 2) at the stage of archive use, searching is still done manually by searching one by one depending on one officer. 3) at the stage of archive maintenance, the storage process is based on the time of creation, but has not been sorted based on use value and there is no SOP. 4) at the stage of archive reduction, there has never been a transfer or destruction so all archives are still stored.

This study aims to qualitatively analyze the impact of order cancellations and customer ratings on the performance, performance, and income of online motorcycle taxi (Gojek) drivers in the Slawi region. The research method used a qualitative approach with data collection techniques through in-depth interviews, observation, and documentation of a number of active drivers. The results show that the high rate of order cancellations, both from customers and the system, negatively impacts driver income stability and reduces work time efficiency. Furthermore, customer ratings play a crucial role in determining driver access to orders, incentives, and account sustainability. Drivers with low ratings tend to experience decreased performance due to limited opportunities to receive orders. On the other hand, the pressure to maintain high ratings also affects drivers' psychological state and work strategies. This study concludes that order cancellations and customer ratings are crucial factors that are interrelated in influencing the work quality and welfare of online motorcycle taxi drivers. Therefore, fairer and more transparent platform policies are needed to maintain a balance between customer satisfaction and driver protection.

Lumbar flexibility refers to the maximum capacity of the muscles in the lumbar spine to move freely. Impairment in functional movement may lead to restricted mobility, which can be influenced by disruption of biomotor components, particularly lumbar spinal flexibility. Flexibility may be affected by both internal and external factors, including age and duration of sitting during work. This study aimed to analyze the relationship between sitting duration and age with lumbar flexibility using the Modified Schober Test among employees of PT Bank Syariah Indonesia, Lhokseumawe City. This study applied a cross-sectional design and was conducted in December 2023 in the prayer room area of the PT Bank Syariah Indonesia branch office. Sampling was carried out using a total sampling technique involving 46 respondents. Data collection was performed by measuring lumbar flexibility using the Modified Schober Test method. The results showed that the highest proportion of respondents had limited lumbar flexibility, accounting for 24 respondents (52.2%). The majority of respondents had a sitting duration of 7–9 hours, totaling 26 respondents (56.5%), while the largest age group was 26–35 years, consisting of 23 respondents (50%). Spearman-Rank correlation analysis demonstrated a relationship between sitting duration and lumbar flexibility measured by the Modified Schober Test (r = 0.662). In addition, the relationship between age and lumbar flexibility also showed a correlation based on the Spearman-Rank test (r = -0.321). The study concluded that longer sitting duration and increasing age were associated with greater limitation in lumbar flexibility among employees of PT Bank Syariah Indonesia, Lhokseumawe City.

The implementation of digital health information systems, such as e-Puskesmas, plays an important role in supporting electronic medical records in primary healthcare facilities. However, technical constraints, including network instability and system integration issues, may affect user satisfaction among healthcare workers. This study aims to analyze healthcare workers’ satisfaction in using e-Puskesmas based on the End User Computing Satisfaction (EUCS) method. This research employed a quantitative analytic approach with a cross-sectional design, involving 35 healthcare workers at Puskesmas Klangenan using total sampling. The variables consisted of five EUCS dimensions, namely content, accuracy, format, ease of use, and timeliness. Data were collected using a structured questionnaire with a Likert scale and analyzed using descriptive statistics and Spearman correlation test. The results showed that user satisfaction was categorized as very satisfied across all EUCS dimensions, with mean scores ranging from 4.11 to 4.47. All EUCS dimensions had a positive and significant relationship with user satisfaction (p < 0.05), with format and ease of use showing the strongest correlations. It can be concluded that the quality of system and information in e-Puskesmas significantly influences healthcare workers’ satisfaction, indicating the need for continuous system development to support optimal healthcare services.

This study aims to analyze the financial distress condition of PT Garuda Indonesia (Persero) Tbk during the period 2015–2024 using the Springate and Grover models. The research employs a quantitative descriptive approach with secondary data obtained from the company’s annual financial statements. Financial distress analysis is conducted by calculating financial ratios included in each model to describe the company’s financial condition over the observation period. The results indicate that PT Garuda Indonesia (Persero) Tbk experienced financial distress during several periods, particularly before and during the COVID-19 pandemic, which was reflected in weakened liquidity, declining profitability, and reduced efficiency in asset utilization. However, following the financial restructuring process after 2021, both the Springate and Grover models show an improvement in the company’s financial condition, indicating a transition toward a more stable non-distress status. Although the Springate and Grover models use different financial indicators and classification approaches, both are able to descriptively capture the dynamics of financial distress experienced by the company. The differences in classification results reflect the distinct focus of each model, where the Springate model is more sensitive to liquidity and operational performance, while the Grover model emphasizes asset profitability. Therefore, the combined use of both models provides a more comprehensive overview of the financial distress condition of PT Garuda Indonesia (Persero) Tbk during the research period.

This study aims to analyze the legal protection of women's inheritance rights from the perspective of Indonesian civil law. The problems studied focused on the position of women as heirs and the extent to which the legal system provides guarantees of justice and equality. The research method used is normative juridical with a legislative and conceptual approach. Data was obtained through a literature study of legal regulations, doctrines, and court decisions relevant to inheritance issues. The results of the study show that normatively, civil law provides equal recognition of women's inheritance rights, especially in the Civil Code. However, in practice, there are still obstacles influenced by patriarchal culture and customary law that tend to place women in subordinate positions. This condition causes women to often experience difficulties in claiming or obtaining the proper share of inheritance. Therefore, it is necessary to strengthen regulations, harmonize national laws with the value of gender equality, and increase public legal awareness to ensure effective and fair protection for women in obtaining their inheritance rights.

Risk management is a crucial aspect of business sustainability, especially for Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector which face various business environment uncertainties. This study aims to analyze the implementation of operational risk management at Warung Ecco Roso Kediri, covering the processes of risk identification, analysis, evaluation, control, and monitoring applied by the business owner. This research employed a qualitative descriptive method with a case study approach, using in-depth interviews and field observation for data collection. The results showed that the implementation of operational risk management at Warung Ecco Roso Kediri has been carried out across all process stages, yet it remains simple, informal, and based on the owner’s experience without systematic documentation. The main identified risks include raw material risks, market demand risks, business competition risks, as well as service and hygiene risks. The control strategies implemented focus on maintaining product quality, operational efficiency, and price adjustment. Although the applied system is not formally structured, these risk management practices are considered effective in maintaining business stability and continuity. This study recommends the development of Standard Operating Procedures (SOPs), risk documentation, and the use of a risk matrix to improve risk management effectiveness in the future.

This study aims to analyze group counseling services using the behavioral contract technique in reducing students' procrastination behavior at the junior high school level. Academic procrastination is a common problem among students, characterized by delaying task completion, lack of study discipline, and poor time management skills. This research employs a qualitative approach with a library research method by examining various relevant sources such as books, scientific journals, and articles. The data analysis technique used is content analysis to obtain a comprehensive understanding of the concept and implementation of the behavioral contract technique in group counseling. The results of the study indicate that group counseling services are effective in helping students understand and overcome procrastination behavior through supportive group dynamics. The application of the behavioral contract technique is proven to enhance students’ commitment, discipline, and responsibility in completing academic tasks. In addition, the reinforcement system within the behavioral contract encourages students to maintain positive behavior consistently. Therefore, group counseling with the behavioral contract technique can be considered an effective strategy to reduce students' academic procrastination at the junior high school level.

This study aims to examine the factors that influence students’ interest in learning Islamic Religious Education (PAI) at SMA Daruttaqwa Dahanrejo Kebomas Gresik. The research applies a qualitative method using a case study approach. Data collection was carried out through in-depth interviews with students, teachers, and administrative staff, as well as direct observation of the PAI learning process. The results reveal that students’ learning interest is shaped by both internal and external factors. Internal factors include individual characteristics, intellectual ability, and psychological conditions. Meanwhile, external factors consist of the role of competent teachers, parental support, the availability of facilities and infrastructure, and a supportive learning environment. The implementation of PAI learning involves various methods, such as lectures, storytelling of prophets and pious scholars, question-and-answer activities, the use of social and visual media, assignments, discussions, and role modeling. Factors that enhance learning interest include teacher motivation, family support, a conducive environment, alignment with students’ interests, and the quality of learning materials. The primary obstacle identified is the suboptimal management and scheduling of instructional time.

Latar belakang penelitian ini berakar pada fenomena kemajuan yang tidak merata di antara indikator pembangunan di Sumatera Utara, di mana Indeks Pembangunan Manusia (IPM), meskipun diklasifikasikan dalam kategori “tinggi”, belum secara konsisten berkontribusi pada penurunan tingkat pengangguran. Tujuan utama penelitian ini adalah untuk menguji pengaruh IMB, tingkat kemiskinan, dan tingkat pengangguran terhadap pertumbuhan ekonomi di Provinsi Sumatera Utara. Metode yang digunakan adalah pendekatan kuantitatif dengan analisis regresi linier berganda menggunakan data deret waktu dari tahun 2010 hingga 2025 yang bersumber dari BPS. Hasil penelitian menunjukkan bahwa secara simultan, IPM, kemiskinan, dan pengangguran secara signifikan mempengaruhi pertumbuhan ekonomi daerah. Secara parsial, IMB memiliki pengaruh positif dan signifikan, menunjukkan bahwa investasi dalam kualitas modal manusia meningkatkan produktivitas ekonomi. Sebaliknya, baik tingkat kemiskinan maupun tingkat pengangguran terbuka menunjukkan pengaruh negatif dan signifikan, yang menyiratkan bahwa peningkatan variabel-variabel ini cenderung menghambat ekspansi ekonomi. Lebih lanjut, variabel independen yang dimasukkan dalam model ini menjelaskan 49,49% variasi pertumbuhan ekonomi, sedangkan proporsi sisanya dijelaskan oleh faktor eksternal di luar cakupan penelitian ini. Hasil ini menyoroti pentingnya penerapan kebijakan yang menyelaraskan pengembangan sumber daya manusia dengan tuntutan pasar tenaga kerja untuk mengatasi masalah pengangguran terdidik.

This study aims to examine the influence of advertising appeal, influencer marketing, and online customer reviews on purchasing decisions in Tokopedia’s e-commerce platform. The research applied a quantitative method using survey questionnaires distributed to 109 Tokopedia users in Jakarta. Data were analyzed using path analysis with SmartPLS. The results indicate that advertising appeal and influencer marketing significantly and positively affect purchasing decisions, while online customer reviews show no significant impact. These findings suggest that Tokopedia consumers, particularly in electronic products, are more influenced by attractive advertising and influencer endorsements than by online reviews. The study is limited by its sample size, geographic scope, and product focus on electronics. Future research is recommended to expand respondents and product categories for broader insights.

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.

Stock market volatility represents a key indicator of financial market uncertainty, particularly in emerging economies where market structures are still evolving and are highly sensitive to global shocks. This study aims to analyze and compare the volatility dynamics of stock markets in four Asian emerging economies: Indonesia, India, Malaysia, and Thailand. The research employs a quantitative approach using daily stock index data from January 2011 to January 2026 obtained from Yahoo Finance. Stock returns are calculated using logarithmic transformation and analyzed using the Generalized Autoregressive Conditional Heteroskedasticity (GARCH(1,1)) model. Prior to model estimation, stationarity and ARCH effect tests are conducted to ensure the validity of volatility modeling. The empirical findings indicate that all return series exhibit non-normal distribution, strong volatility clustering, and significant ARCH effects. The estimation results show that both ARCH and GARCH parameters are statistically significant, with persistence levels close to unity across all markets, implying that volatility shocks tend to persist over a long period. These findings suggest that emerging stock markets in Asia are highly sensitive to external shocks and exhibit long-memory volatility behavior. The results provide important implications for investors and policymakers in designing effective risk management and market stabilization strategies.

PT Telkom Indonesia (Persero) Tbk (Telkom) is a company that is part of the state-owned enterprises (SOEs) and operates specifically in the field of information technology, communication, and digital telecommunications services in Indonesia. For that reason, financial statement analysis is needed as a source of information about the company's financial condition. Based on the financial reports of PT Telekomunikasi Tbk for the period from 2019 to 2023, there has been a fluctuating increase despite Indonesia being hit by the COVID-19 pandemic in 2020 to 2021. The type of research is quantitative descriptive research with data sourced from the financial reports of PT Telekomunikasi Tbk as of December 31 from 2019 to 2023. The first result, the assessment of the financial performance of PT Telekomunikasi Tbk based on liquidity ratio analysis using the current ratio, shows that the current ratio from 2019 to 2023 has experienced fluctuating conditions but remains in the very good category, above the industry's minimum standard of 200%. Secondly, the results of the solvency ratio analysis using the Debt to Asset ratio (DAR) indicate that the DAR value from 2019 to 2023 is in the very good category, with a value below the industry's maximum standard of 35%. Thirdly, the analysis of profitability ratios using the Return on Equity (ROE) ratio reveals that the ROE value from 2019 to 2023 has experienced fluctuating conditions but remains above the industry standard of 40%.

This study explores the themes of poverty and educational values in the novel Al-Bidayah wa al-Nihayah by Naguib Mahfouz using the sociology of literature approach developed by Alan Swingewood. The novel is selected because it portrays the social reality of Egyptian society in the 1940s, particularly the lower class facing economic hardship, social inequality, and limited social mobility. This research employs a qualitative descriptive method through reading, note-taking, and library research. The data are drawn from narratives, dialogues, and events in the novel that reflect both poverty and educational values. The analysis is conducted by relating the textual content to its social and historical context. The findings indicate that poverty is not merely an economic issue but also a structural condition affecting the psychological, moral, and social aspects of the characters. Furthermore, the novel conveys educational values, including religious, moral, social, and cultural dimensions, which are closely linked to the realities of pre-revolutionary Egyptian society. Overall, Swingewood’s approach highlights the novel as a form of social critique as well as a medium for fostering readers’ social awareness.

Penelitian ini bertujuan untuk mengetahui pengaruh disiplin kerja dan lingkungan kerja terhadap kinerja karyawan pada PT Kangklin Jaya Bersih di Jakarta Selatan. Metode yang digunakan adalah kuantitatif. Penelitian ini populasi sebanyak 150 karyawan dan teknik pengambilan sampel menggunakan rumus slovin dengan eror 5% dan diperoleh sampel sebanyak 86 responden. Analisis data menggunakan uji validitas, uji realibilitas, uji asumsi klasik, analisis regresi, koefisien korelasi, koefisien determinasi, uji hipotesis. Hasil penelitian ini adalah Disiplin kerja berpengaruh signifikan terhadap kinerja karyawan dengan persamaan regrensi Y = 4,371 + 0,800 X1. Nilai koefisien korelasi sebesar 0,853 artinya kedua variabel memiliki tingkat hubungan yang sangat kuat. Nilai koefisien determinasi sebesar 72,7%. Uji hipotesis diperoleh hasil t hitung > t tabel atau (14,953 > 1,988). Hal tersebut juga diperkuat dengan nilai signifikansi < 0,05 atau (0,000 < 0,05). Lingkungan kerja berpengaruh signifikan terhadap kinerja karyawan dengan persamaan regrensi Y = 3,163 + 0,867 X2. Nilai koefisien korelasi sebesar 0,864 artinya kedua variabel memiliki tingkat hubungan yang sangat kuat. Nilai koefisien determinasi sebesar 74,6%. Uji hipotesis diperoleh hasil t hitung > t tabel atau (15,694 > 1,988). Hal tersebut diperkuat dengan nilai signifikansi < 0,05 atau (0,000 < 0,05). Disiplin kerja dan lingkungan  kerja secara simultan berpengaruh signifikan terhadap kinerja karyawan dengan persamaan regrensi Y = 1,468 + 0,390 X1 + 0,474 X2. Nilai koefisien korelasi diperoleh 0,887 artinya memiliki hubungan yang sangat kuat. Nilai koefisien determinasi sebesar 78,8% dan uji hipotesis diperoleh hasil F hitung > F tabel atau (153,833 > 3,11). Dengan demikian terbukti Ha3 diterima dan Ho3 ditolak. Hal ini juga diperkuat dengan nilai signifikansi < 0,05 (0,000 < 0,05). Artinya terdapat pengaruh yang signifikan antara disiplin kerja dan lingkungan kerja terhadap kinerja karyawan pada PT Kangklin Jaya Bersih Di Jakarta Selatan.

Religious institutions such as mosques are part of non-profit public sector entities that manage public funds and therefore require accountable and transparent financial reporting standards. ISAK 335 is the applicable standard governing the presentation of financial statements for non-profit-oriented entities in Indonesia. This study aims to analyze the conformity of financial management practices in three mosques in Tanah Datar Regency, West Sumatra, namely Baiturrahman Mosque Sungayang, Nurul Huda Mosque Simpuruik, and Al-Amin Mosque Dobok Batusangkar, with the provisions of ISAK 335. The approach used in this research is a descriptive qualitative approach with data collection conducted through interviews and observations. The results of the study indicate that the three mosques have not implemented ISAK 335 in the preparation of their financial statements. Financial management practices are still limited to recording cash receipts and cash disbursements without the classification of net assets, statements of financial position, statements of activities, or notes to financial statements standardized in accordance with ISAK 335. The main inhibiting factors include limited human resources in the field of accounting, lack of standard dissemination, and minimal regulatory pressure. This study recommends the need for continuous training, technical assistance, and stronger regulations for mosque financial managers so that mosque financial statements can be prepared and presented in accordance with the applicable standards for non-profit organizations, namely ISAK 335.

Pendidikan karakter menjadi fokus penting dalam dunia pendidikan karena meningkatnya tantangan moral peserta didik di era globalisasi dan digitalisasi. Penelitian ini bertujuan untuk mendeskripsikan pelaksanaan pendidikan karakter di sekolah menengah, mengidentifikasi faktor pendukung dan penghambat implementasinya, serta menganalisis dampaknya terhadap perkembangan moral peserta didik. Penelitian ini menggunakan pendekatan kualitatif deskriptif yang dilaksanakan di SMK Plus Al-Ghifari. Subjek penelitian meliputi guru Bimbingan dan Konseling, wali kelas, dan siswa yang dipilih melalui teknik purposive sampling. Data dikumpulkan melalui wawancara mendalam semi-terstruktur, observasi, dan analisis dokumen sekolah, kemudian dianalisis secara tematik. Hasil penelitian menunjukkan bahwa pendidikan karakter telah diintegrasikan dalam proses pembelajaran dan budaya sekolah, dengan dukungan utama berupa kepedulian guru, kerja sama dengan orang tua, serta inisiatif peserta didik. Namun, implementasi masih menghadapi kendala seperti pengaruh lingkungan sosial, keterlibatan keluarga yang belum optimal, ketidakkonsistenan ketegasan pendidik, dan kesulitan adaptasi peserta didik baru. Penelitian ini merekomendasikan penguatan sinergi antara sekolah, keluarga, dan lingkungan untuk meningkatkan keberlanjutan dan efektivitas pendidikan karakter.

This study is motivated by the escalation of mass protests in Pati Regency throughout 2025, triggered by significant increases in Land and Building Tax (PBB-P2) rates and prolonged agrarian disputes in the Kendeng Mountains region. These socio-political tensions indicate weaknesses in public communication governance between local government authorities and local communities. This conceptual article employs an integrative literature review combined with a descriptive-analytical approach to secondary data derived from media transcripts, fiscal policy documents, and legal studies on public order management. The findings reveal that the protests were fundamentally driven by a public communication crisis rather than merely fiscal or agrarian policy issues. The implementation of coercive one-way communication and confrontational rhetoric by government elites undermined relational trust and threatened the communal dignity of citizens. Furthermore, post-crisis apology strategies were perceived as insufficiently authentic when not accompanied by substantive corrective actions. The study concludes that the formal legal validity of local regulations does not guarantee successful implementation without obtaining a community's Social License to Operate (SLO). Therefore, this article proposes the Symmetrical Community Engagement (SCE) framework as a new paradigm for repositioning public sector public relations toward a proactive and participatory approach from the pre-legislative stage to support democratic governance