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This study aims to collect Serawai ethnic folktales, analyze their narrative structures, and identify the cultural values embedded within them. The research employs a qualitative descriptive method using structural and cultural value approaches. Data were obtained through interviews with informants, resulting in the collection of six Serawai folktales, namely Si Pahit Lidah (Serunting Sakti), Dusun Tinggi (Sebakas), Danau Kuranding, Batu Balai, Misteri Bukit Candi, and Sepit Kancing. The analysis focuses on structural elements, including theme, plot, characters and characterization, and setting, followed by an examination of cultural values using Clyde Kluckhohn’s cultural value orientation theory. The findings show that the six folktales are constructed through the integration of narrative elements that form a unified meaning and convey moral and cultural messages to the community. The dominant character, Serunting Sakti, represents wisdom, moral responsibility, and leadership. Furthermore, the analysis reveals that Serawai folktales contain five cultural value orientations proposed by Kluckhohn: the nature of human life, human work, human relations with time, human relations with nature, and human relations with others. These values are reflected in attitudes of wisdom, honesty, responsibility, hard work, appreciation of experience, environmental awareness, mutual cooperation, deliberation, and respect for customary traditions. Among these orientations, the most dominant is human relations with others. Overall, Serawai folktales function as oral literary heritage and as a medium for transmitting cultural values, preserving local wisdom, and strengthening Serawai cultural identity.

This study aims to analyze the factors that influence cognitive development and the role of learning motivation in the learning process of teacher training students. Using a quantitative approach with a descriptive correlational design, this study involved 120 students from four study programs at the Faculty of Teacher Training and Education (FKIP) Galuh University, selected by purposive sampling from active students who regularly participate in lectures. The instruments used were a cognitive development questionnaire based on Piaget's theory and Bloom's taxonomy, and a learning motivation questionnaire with a Likert scale of 1–5. Data were analyzed using descriptive statistics, Pearson correlation, and simple and multiple linear regression. The results showed that cognitive development (β = 0.43, p < 0.01) and learning motivation (β = 0.37, p < 0.05) each had a significant influence on student achievement. A strong positive correlation between the two variables indicates a mutually supportive relationship. Academic environmental factors, independent learning strategies, and lecturer support were identified as the main drivers of cognitive development. These findings emphasize the need for higher education to integrate learning approaches that address students' cognitive development while simultaneously fostering intrinsic motivation to improve learning quality and future professional readiness.

The Holy Communion is one of the sacraments performed in the Toraja Church as a direct command from God for all who believe in Jesus Christ. Therefore, everyone, both adults and children, is required to participate as part of the Kingdom of God's family. This study aims to analyze parents' understanding of the practice of Holy Communion involving children in the Gasing Congregation of the Toraja Church. The research employs a qualitative approach with a descriptive method to explain parents' understanding of the meaning and practice of Holy Communion involving children. Data collection was conducted through in-depth interviews, field observation, and relevant literature review related to the research topic. The findings indicate that many parents still lack a proper understanding of the theological significance of Holy Communion, particularly when it involves children. Most parents simply follow the synod's decision without deeply understanding its theological foundation. Moreover, the church does not provide direct pastoral guidance to parents but merely reads out the meaning of Holy Communion during Sunday worship services, resulting in very limited comprehension among the congregation. Therefore, more intensive socialization and guidance from the church council to all congregation members, especially parents, is highly needed. This research is expected to contribute to the development of knowledge at IAKN Toraja and provide insights for readers, particularly congregants of the Toraja Church in general.

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.

This study aims to analyze people's online shopping behavior and assess its impact on family economic conditions. The development of digital technology has transformed people's consumption habits, particularly in shopping activities, which are now increasingly practical through online platforms. Easy access, product diversity, and various payment options have made online shopping a dominant trend. However, this convenience also has the potential to foster consumer behavior that impacts financial stability. This study aims to analyze bold shopping patterns and their impact on household financial conditions. The approach used is descriptive qualitative library research, collecting and analyzing data from various scientific journals, articles, and related references. The study findings indicate that online shopping has diverse effects: on the one hand, it offers time and cost savings, but on the other hand, it can lead to waste and indiscipline in family budget management if not supported by adequate self-control. Therefore, an understanding of financial management and digital literacy is crucial to ensure optimal use of technology without harming family economic well-being. Furthermore, this phenomenon requires synergy between digital platform policies and consumer education to mitigate the risk of impulsive buying. This research confirms that psychological factors often outweigh objective needs in digital transactions. As a recommendation, adaptive financial management support strategies are needed for families in this era of disruption to maintain domestic economic resilience against the pressures of a modern lifestyle.

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

This study aims to explain the context of the Value Added Tax (VAT) increase policy and its relevance to the trade sector, while also presenting a framework for analyzing the tax burden. The data sources used consist of publications from the last four years, namely from 2021 to 2024. The observed phenomena are then analyzed using various secondary data obtained from scientific journals, official government reports, and other reliable sources relevant to the research topic, in order to provide a comprehensive overview. The conclusions are drawn based on empirical facts, the impacts of the tax increase, and the government’s mitigation efforts to ensure taxpayer compliance. The increase in the VAT rate represents an important step in fiscal reform aimed at increasing state revenue and reducing the budget deficit. This policy has significant potential to support the growth of the national budget, particularly in financing priority sectors such as infrastructure, education, and healthcare. However, the VAT increase may also affect consumers’ purchasing power and trade activities, thus requiring appropriate supporting policies to minimize negative impacts. Therefore, it is expected that this policy will contribute to sustainable economic stability and promote long-term national economic growth.

Pemanfaatan energi surya sebagai sumber energi terbarukan menjadi salah satu alternatif untuk mengurangi ketergantungan terhadap energi fosil dan meningkatkan efisiensi energi pada sektor domestik. Salah satu aplikasi yang berpotensi dikembangkan adalah sistem pemanas air tenaga surya yang memanfaatkan kolektor termal dengan optimasi penyerapan radiasi. Penelitian ini bertujuan merancang dan menganalisis kinerja sistem pemanas air tenaga surya berbasis reflektor cermin datar dan pipa tembaga ؽ inch dengan media penyimpanan Solar Cube berkapasitas 25 liter, serta mengevaluasi pengaruh variasi sudut reflektor terhadap temperatur air, energi panas, dan efisiensi kolektor. Metode penelitian yang digunakan adalah penelitian rekayasa dengan pendekatan eksperimental. Sistem diuji menggunakan variasi sudut reflektor 20°, 30°, dan 40° pada kondisi cuaca cerah dan mendung. Pengukuran dilakukan setiap 30 menit pada rentang waktu 08.00–16.00 WIB dengan parameter meliputi temperatur air, kenaikan temperatur (ΔT), energi panas yang dihasilkan, dan efisiensi kolektor. Hasil penelitian menunjukkan bahwa sistem yang dirancang mampu beroperasi dengan baik dan memanfaatkan energi radiasi matahari sebagai sumber panas utama. Secara deskriptif, sudut reflektor 30° memberikan performa terbaik dengan temperatur maksimum sebesar 50,5°C dan kenaikan temperatur 21,4°C pada cuaca cerah, serta temperatur maksimum 40,8°C dan kenaikan temperatur 11,8°C pada cuaca mendung. Energi panas tertinggi mencapai 2.239.510 J dengan efisiensi kolektor sebesar 40,66% pada cuaca cerah dan 38,11% pada cuaca mendung. Namun, hasil uji One-Way ANOVA menunjukkan bahwa perbedaan antar variasi sudut reflektor belum signifikan secara statistik (p>0,05). Sistem ini berpotensi diterapkan sebagai alternatif pemanas air hemat energi dan ramah lingkungan untuk kebutuhan rumah tangga maupun usaha skala kecil.

Data on malnutrition in toddlers at the Amondo Health Center in 2023 were 47 toddlers, then in 2024 from early January to November, malnutrition data increased by 64 toddlers. This study aims to determine the Risk Factors for Malnutrition in Toddlers in the Working Area of ​​the Amondo Health Center, South Palangga District, South Konawe Regency in 2025. The design of this study is quantitative with a cross-sectional approach. The population of this study was all toddlers registered in the working area of ​​the Amondo Health Center, South Palangga District, South Konawe Regency in 2024 with a total of 966 people. The sampling used was Accidental Sampling. To obtain a representative sample, the selection of subjects from each stratum or certain region was determined in a balanced or comparable manner in each matched region. The sample size used was 91 respondents. The data were analyzed using the SPSS application with the Odds Ratio test. The OR test results obtained knowledge values ​​(OR = 1.08), eating habits (OR = 0.70), family income (OR = 1.10), carbohydrate intake (OR = 2.47), protein intake (OR = 0.91) and fat intake (OR = 1.30). The conclusion that maternal knowledge, children's eating habits, family income, and nutrient intake (carbohydrates, proteins and fats) in the past are risk factors for malnutrition. It is recommended that health workers always provide information about malnutrition to the community, carry out vegetable planting movements in the community, do not carelessly give food to toddlers, always consume and provide nutritious food for the family

Penelitian ini bertujuan untuk menganalisis pengaruh efektivitas sistem e-Filing terhadap kepatuhan Wajib Pajak Orang Pribadi dalam pelaporan Surat Pemberitahuan (SPT) Tahunan di Kabupaten Lampung Selatan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 100 responden yang dipilih melalui teknik purposive sampling. Instrumen penelitian diuji validitas dan reliabilitasnya dengan Pearson Product Moment dan Cronbach’s Alpha. Analisis data dilakukan menggunakan regresi linier sederhana. Hasil penelitian menunjukkan bahwa efektivitas e-Filing berpengaruh positif dan signifikan terhadap kepatuhan pelaporan pajak, dengan nilai koefisien regresi sebesar 0,624 dan R² sebesar 0,488. Artinya, sebesar 48,8% variasi kepatuhan dapat dijelaskan oleh efektivitas e-Filing. Penelitian ini terbatas pada satu wilayah dan satu variabel bebas, sehingga penelitian lanjutan disarankan untuk mencakup area yang lebih luas dan variabel yang lebih beragam. Temuan ini menegaskan bahwa transformasi digital dalam administrasi perpajakan harus mempertimbangkan faktor psikologis pengguna, seperti persepsi kemudahan dan manfaat sistem. Penelitian ini memberikan kontribusi bagi pengembangan literatur perpajakan digital dan dapat menjadi masukan strategis bagi otoritas pajak dalam meningkatkan kepatuhan melalui optimalisasi layanan digital.

Penelitian ini bertujuan untuk menganalisis pengaruh faktor internal (sumber daya manusia, modal usaha, dan kualitas produk) serta faktor eksternal (harga dan lokasi) terhadap keberhasilan usaha UMKM milik women Generasi Z di Kota Kupang. Penelitian ini menggunakan pendekatan kuantitatif. Data yang digunakan terdiri dari data primer yang diperoleh secara langsung melalui kuesioner yang diberikan kepada responden. Populasi penelitian terdiri dari seluruh UMKM di Kota Kupang, dengan sampel sebanyak 60 responden yang dipilih menggunakan teknik sampling kuota, yang terdiri dari 10 responden dari masing-masing 6 kecamatan di Kota Kupang. Teknik analisis data yang digunakan meliputi analisis statistik deskriptif dan inferensial menggunakan SPSS. Validasi dilakukan melalui uji validitas dan reliabilitas, uji asumsi klasik, serta analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa sumber daya manusia, modal usaha, dan kualitas produk memiliki dampak positif dan signifikan terhadap kesuksesan usaha UMKM milik perempuan Generasi Z di Kota Kupang. Sementara itu, harga memiliki efek yang signifikan namun negatif, artinya ketidakakuratan dalam penetapan harga dapat mengurangi minat beli konsumen. Di sisi lain, lokasi usaha tidak memiliki efek yang signifikan, yang menunjukkan bahwa peran lokasi semakin berkurang seiring dengan perkembangan pemasaran digital.

This study aims to analyze the victimological aspects of adolescents who are victims of bullying in the school environment. Bullying remains a significant social issue that negatively affects the psychological, social, and academic development of adolescents. This research employs a qualitative approach with a descriptive research design. Data were collected through interviews, observations, and documentation involving adolescents who have experienced bullying. The data were analyzed through data reduction, data display, and conclusion drawing.The results indicate that victims of bullying tend to have certain characteristics such as low self-confidence, introverted behavior, and limited social interaction skills. The forms of bullying identified include verbal bullying, social bullying, and cyberbullying. The impacts experienced by victims include psychological distress such as anxiety and low self-esteem, difficulties in social interaction, and decreased academic performance. From a victimological perspective, both individual and environmental factors play a significant role in the occurrence of victimization. Therefore, active involvement from schools, families, and communities is necessary to prevent and address bullying in order to create a safe environment for adolescents.

This study was conducted to evaluate the numeracy skills of second-grade students in mathematics lessons involving addition and subtraction of currency. This research is classified as descriptive qualitative. Data collection methods included observation, document collection, and the use of student worksheets. The data analysis employed the Miles and Huberman technique. The data were collected in the form of student worksheets in mathematics lessons in second-grade students at Urek-Urek 2 Elementary School, Malang Regency, with 12 students participating. The analysis revealed three categories of student numeracy ability. These three categories represent numeracy ability groups, divided into low (0-55), medium (55-75), and high (75-100). Based on the results of the second-grade students' numeracy ability evaluation, it can be concluded that the majority of students at Urek-Urek 2 Elementary School have high numeracy ability. The results from the student worksheets indicate that three students are in the low numeracy ability category, two students are in the medium category, and seven students are in the high numeracy ability category. Referring to the questions given, students generally understood the context of the questions, which relate to everyday activities. This demonstrates their ability to think critically to solve problems.

Penelitian ini dilatarbelakangi oleh tingginya biaya penyimpanan dan meningkatnya stok mati pada Delyana Hijab, yang menunjukkan belum optimalnya pengelolaan persediaan bahan baku. Ketidaksesuaian antara jumlah bahan baku dan kebutuhan produksi menyebabkan pemborosan biaya serta menurunkan efisiensi operasional. Penelitian ini bertujuan untuk menentukan kebutuhan material yang optimal melalui pendekatan forecasting dan Material Requirement Planning (MRP). Metode yang digunakan adalah deskriptif kuantitatif dengan teknik pengumpulan data berupa observasi, wawancara, dan dokumentasi. Tahapan analisis meliputi peramalan permintaan, penyusunan Master Production Schedule (MPS), Bill of Materials (BOM), perhitungan kebutuhan bersih (MRP), serta penentuan ukuran pemesanan melalui metode lot sizing. Hasil penelitian menunjukkan bahwa metode regresi linier menghasilkan tingkat kesalahan peramalan terendah sehingga mampu memproyeksikan kebutuhan produksi dengan lebih akurat. Penerapan MRP menghasilkan perencanaan kebutuhan bahan baku yang lebih terarah dan sesuai dengan jadwal produksi. Pada tahap lot sizing, metode Lot For Lot (LFL) menjadi yang paling efisien dengan total biaya persediaan sebesar Rp108.669.000. Dalam penerapannya, jumlah pemesanan bahan baku mengikuti kebutuhan bersih tiap periode, misalnya kebutuhan kain katun berkisar 5-7 roll per minggu dan dipesan dalam jumlah yang sama tanpa kelebihan stok. Pola ini mampu menekan penumpukan persediaan dan mengurangi risiko stok mati karena bahan baku langsung digunakan sesuai kebutuhan. Dengan demikian, tujuan penelitian untuk menentukan kebutuhan material yang optimal telah terjawab melalui penerapan metode Lot For Lot yang mampu menghasilkan kuantitas pemesanan yang tepat dan efisien.

Penelitian ini mengeksplorasi fenomena kecurangan pada PT Dana Syariah Indonesia (DSI) melalui pisau analisis Fraud Triangle milik Donald R. Cressey (1953). Fenomena penyimpangan di PT Dana Syariah Indonesia (DSI) tercatat sebagai skandal keuangan paling masif pada sektor P2P lending berbasis syariah di tanah air. Sepanjang tahun 2018 hingga 2025, kerugian finansial yang ditimbulkan diestimasi menyentuh Rp2,4 triliun dengan total korban mencapai lebih dari 15.000 pemberi dana. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan studi kasus. Data dikumpulkan melalui studi dokumentasi dari berbagai sumber, meliputi laporan resmi OJK, siaran pers Bareskrim Polri, temuan PPATK, serta publikasi berita terverifikasi. Hasil penelitian menunjukkan bahwa ketiga elemen Fraud Triangle terbukti hadir dalam kasus DSI: (1) Tekanan (pressure) berupa kebutuhan likuiditas internal dan target imbal hasil tinggi 16–18% per tahun yang tidak realistis; (2) Kesempatan (opportunity) berupa lemahnya pengawasan OJK terhadap fintech syariah, ketiadaan audit independen yang efektif, dan eksploitasi kepercayaan berbasis label syariah; serta (3) Rasionalisasi (rationalization) berupa pembenaran pelaku dengan menggunakan argumen ekonomi makro dan penyalahgunaan nilai-nilai syariah sebagai perisai. Penelitian ini juga mengintegrasikan perspektif akuntansi forensik sebagai alat deteksi dan pencegahan fraud. Temuan penelitian ini diharapkan menjadi kontribusi ilmiah bagi penguatan regulasi, pengawasan fintech syariah, serta literasi keuangan masyarakat.

Penelitian ini dilakukan di UD. XYZ yang bergerak di bidang produksi sandal jepit dengan permasalahan utama berupa ketidakseimbangan lintasan produksi yang menyebabkan terjadinya bottleneck, tingginya waktu menganggur, serta belum tercapainya target produksi perusahaan. Penelitian ini bertujuan untuk menganalisis dan memperbaiki keseimbangan lintasan produksi menggunakan metode Ranked Positional Weight (RPW) agar efisiensi produksi dapat meningkat. Metode penelitian dilakukan melalui pengamatan langsung terhadap proses produksi, pengukuran waktu kerja, pengujian keseragaman dan kecukupan data, perhitungan waktu siklus, waktu normal, dan waktu baku, kemudian dilanjutkan dengan analisis keseimbangan lintasan menggunakan metode RPW. Hasil penelitian menunjukkan bahwa penerapan metode RPW mampu memperbaiki performansi lintasan produksi dengan mengurangi jumlah stasiun kerja dari 7 menjadi 4 stasiun kerja. Selain itu, nilai line efficiency meningkat dari 46,10% menjadi 80,68%, balance delay menurun dari 53,90% menjadi 19,32%, dan smoothness index menurun dari 15,86 menjadi 4,80. Hasil tersebut menunjukkan bahwa metode RPW mampu menghasilkan pembagian beban kerja yang lebih merata, mengurangi waktu menganggur, serta meningkatkan efisiensi dan kelancaran proses produksi perusahaan

Penelitian ini menganalisis praktik akuntansi keberlanjutan pada Arif Barbershop, sebuah usaha mikro, kecil, dan menengah (UMKM) di Jombang, Jawa Timur, Indonesia. Dengan menggunakan pendekatan studi kasus kualitatif, penelitian ini mengeksplorasi bagaimana barbershop menerapkan prinsip Environmental, Social, dan Governance (ESG) dalam operasional sehari-hari. Data dikumpulkan melalui wawancara mendalam dengan pemilik usaha dan dianalisis menggunakan analisis tematik. Temuan menunjukkan bahwa Arif Barbershop telah menerapkan praktik lingkungan dasar seperti pengelolaan limbah rambut melalui kantong plastik ke tempat pembuangan sampah, serta efisiensi energi dengan mematikan peralatan listrik setelah jam operasional. Dari aspek sosial, barbershop menjaga kepuasan pelanggan melalui konsistensi kualitas layanan dan sistem bagi hasil (60:40) kepada karyawan. Praktik tata kelola, meskipun bersifat informal, mencakup pencatatan keuangan sederhana menggunakan buku biasa. Namun demikian, barbershop belum memiliki izin usaha formal dan belum menerapkan kerangka akuntansi keberlanjutan yang terstandar. Penelitian ini menyoroti bahwa UMKM dapat mempraktikkan akuntansi keberlanjutan secara intuitif, dan menyarankan perlunya program pelatihan serta alat pelaporan yang disederhanakan.

This study aims to analyse the difficulties experienced by students in learning about flat-sided three-dimensional shapes. The research method employed is descriptive with a qualitative approach. The data collected in this study were obtained from students’ difficulty tests and interview results. The research subjects were Year 8 pupils at SMP Negeri 2 Ponelo Kepulauan in the 2024/2025 academic year. The interviews were conducted by selecting three questions related to difficulties in learning mathematics, with one student chosen as a respondent to be interviewed on 26 August 2025. The indicators used to assess students’ learning difficulties were: facts, principles, concepts, and operations. The research results indicate that students with the lowest marks demonstrated limitations in mastering all the indicators measured when solving mathematics problems on the topic of flat-sided three-dimensional shapes. During the interview, students with the lowest marks experienced difficulties despite the use of effective teaching methods. This was because they paid insufficient attention to what the teacher was explaining.

Global economic uncertainty and exchange rate fluctuations pose significant challenges to monetary stability in Indonesia, particularly in maintaining a controlled inflation rate. This study aims to analyze the transmission mechanism of the rupiah exchange rate to the inflation rate in Indonesia from 2015 to 2024. The method used in this study is library research by collecting, reviewing, and synthesizing data from various scientific literature, official central bank reports, and related journal articles published over the past decade. The research findings indicate that rupiah depreciation has a significant influence on rising inflation through the imported inflation channel, where currency depreciation increases the cost of raw materials for industries dependent on foreign markets. Furthermore, the findings reveal that the effectiveness of this transmission is influenced by public expectations and monetary policy taken by Bank Indonesia through adjustments to the benchmark interest rate. The implications of this study emphasize the importance of synergy between a stable exchange rate policy and controlling the supply of domestic goods to minimize the impact of external shocks on public purchasing power. The government and monetary authorities are advised to continue strengthening foreign exchange reserves and encouraging the use of local currencies in international transactions to reduce dependence on the United States dollar and maintain national price stability.

The rapid growth of short-video-based social media platforms, particularly TikTok, has significantly influenced students learning behavior and productivity. This study aims to analyze the relationship between TikTok usage and students learning productivity. A qualitative literature review method was employed by examining relevant national and international scholarly articles published between 2021 and 2026. The data were analyzed using thematic synthesis to identify consistent patterns and key factors shaping learning productivity in the context of TikTok usage. The findings reveal a consistent pattern indicating that TikTok usage exerts an ambivalent impact on students learning productivity. Excessive and entertainment oriented use is associated with decreased concentration, increased academic procrastination, and poor time management. In contrast, purposeful use of TikTok through educational content and microlearning formats contributes to higher learning motivation, academic engagement, and creativity. These effects are strongly influenced by usage objectives, duration of consumption, and students self regulation abilities. This study concludes that TikTok is not a single determinant of learning productivity but functions as an amplifier of students learning behaviors. The findings contribute to the literature on social media and education by providing a conceptual foundation for developing digital literacy and time management strategies in higher education.