Publication Search

The Investment Management Institution (LPI) was established based on the mandate of the Job Creation Law in Chapter X concerning Central Government Investment and the facilitation of National Strategic Projects in Article 154 paragraph (3) which states that Central Government Investment can be implemented by the Minister of Finance as the State Treasurer or an institution given special authority (sui generis). In the field of taxation, there is special treatment in terms of transactions involving the Investment Management Institution (LPI) including transactions both directly and indirectly with the entities it owns. In terms of bankruptcy, the Investment Management Institution (LPI) is treated specially and cannot be declared bankrupt unless it can be proven to be insolvent. And the nature and norms or rules set by the Investment Management Institution or LPI only apply specifically to parties who cooperate or make business agreements with the Investment Management Institution (LPI) and do not apply generally to everyone, so that its nature is a consensus between the parties.

In the ever-evolving era of digital marketing, the diffusion of innovation and the phenomenon of Fear of Missing Out (FoMO) become two interrelated elements, creating a dynamic and highly competitive marketing strategy. Diffusion of innovation, as a concept that describes the spread of new ideas or technologies in society, is a strategic key for companies that want to win the hearts of consumers.  FoMO, on the other hand, is an emotional force that can be utilized as a digital marketing strategy. The fear of missing out on the latest trends or opportunities drives consumers to be more responsive to ongoing innovations. This is where the combination of innovation diffusion and FoMO creates a unique opportunity for companies.  This research was conducted through a literature review study derived from 20 published journals/articles. Literature search through Google Scholar, Repect.Org, Knowledge Map, Mendeley, Schi Hub and Science Direct. The keywords used were "Fear of Missing Out" and "Diffusion of Innovation".  By understanding the interplay between innovation diffusion and FoMO, companies can design digital marketing strategies that not only accelerate the adoption of new products or services, but also build communities, creating a sense of uniqueness and exclusivity that can be a powerful driver to ensure the successful launch of innovations in the fast-paced digital marketplace.

Development is a planned process carried out by the government or related institutions to encourage changes that contribute to improving people's welfare. In this case, development is seen as a systematic effort to achieve people's welfare, where the government plays a strategic role in driving the wheels of development, especially in supporting economic growth. Economic growth can be driven through infrastructure development, such as roads, electricity, and mining, because all three play an important role in supporting economic and social activities. This study aims to analyze the effect of road infrastructure, electricity infrastructure, and mining infrastructure on economic growth in Central Sulawesi Province. This study was conducted in Central Sulawesi Province using a quantitative method based on secondary data. The data analysis technique used is multiple linear regression. The results of the study show that simultaneously, road infrastructure, electricity infrastructure, and mining infrastructure have an effect on economic growth in Central Sulawesi Province. However, partially, only electricity infrastructure has been shown to have a significant effect on economic growth, while road and mining infrastructure do not show a significant effect. However, the government needs to review the strategy for developing and maintaining road and mining infrastructure. Factors such as the low quality and quantity of roads and the lack of development of downstream industries for nickel processing can be obstacles that hinder the effectiveness of this infrastructure in supporting economic growth. On the other hand, increasing electricity capacity and distribution remains a priority to support the development of the industrial sector and small businesses in the region.

The development program for Micro, Small, and Medium Enterprises (MSMEs) in Punti Village, Soromandi District, represents a strategic step in improving the local economy. This study aims to analyze the impact of entrepreneurship workshops conducted through the Thematic Community Service Program (KKN-T) by STIE Bima. The methods employed include observation, interviews, and participatory evaluation to assess the changes in MSMEs' capacities. The findings revealed an increase in participants' understanding and skills in business management and the emergence of innovative local products. This program contributes significantly to strengthening the village's economic resilience.

This research explores the role of Artificial Intelligence (AI) in improving education services at the junior high school and madrasah Tsanawiyah (MTs) levels. AI technology contributes significantly to learning personalization, student data analysis, and school administration efficiency. Through the Narrative Literature Review method, this research analyzes various literatures to identify the impact of AI on education, including challenges and potential solutions. The results show that AI supports more adaptive learning by analyzing students' individual needs, providing data-driven recommendations, and accelerating decision-making in the education process. In addition, AI improves operational efficiency through the automation of administrative tasks, such as managing student attendance and grades. However, AI implementation faces challenges such as limited infrastructure, lack of technical training for teachers, and data privacy issues. With strategic investment and intensive training, AI technology has great potential to revolutionize the education system, creating an inclusive and sustainable learning ecosystem.

Human Resource Management (HRM) plays a strategic role in supporting the increase in customer loyalty as one of the indicators of business success. Customer loyalty is not only influenced by the quality of products or services, but also by the interactions carried out by employees in various business lines, such as customer service, sales, and marketing. Customer service-oriented employee training is an important aspect of this strategy. By providing the right training, employees can better understand a customer's needs, respond effectively, and create a positive, memorable experience. In addition, the development of a corporate culture that focuses on superior service and employee empowerment also contributes to increased work motivation, which has a direct impact on the quality of interactions with customers.

Pancasila serves as the cornerstone of the Indonesian state and way of life, and it is crucial in fostering diversity. Maintaining unity is difficult for Indonesia because of its ethnic, cultural, religious, and linguistic diversity. These disparities can be brought together by the moral and ethical pillars of Pancasila, which include Divinity, Humanity, Unity, Democracy, and Justice. This article explores how Pancasila can serve as a framework for resolving possible disputes and fostering intergroup tolerance. It is desired that variety would continue to be the primary strength of the Indonesian people by emphasizing the application of Pancasila values in daily life. This study uses a qualitative approach with a descriptive analysis method to explore the strategic role of Pancasila in the context of diversity. The results of the study show that strengthening the understanding and practice of Pancasila values ​​in all levels of society is the key to success in maintaining unity amidst the nation's diversity.

This study aims  to describe and reveal data about the diagnosis of student learning difficulties at school and the teacher's efforts to identify the types and characteristics, as well as the factors that cause students to experience difficulties in learning. This research uses a qualitative research approach with a library research approach obtained from books, literature, articles, journals, and sites on the internet that are related to the research conducted. The results of the study show that learning difficulties are defined as obstacles to children in learning who have difficulty learning to read, understanding every learning the child cannot develop and receive the information obtained properly so that it affects the child's learning achievement. Factors that cause students to experience difficulties in learning are 2, namely internal factors which include psycho-physical disorders of students both in cognitive, affective, psychomotor aspects and external factors including family, school and community environments. Efforts made by teachers to overcome students' learning difficulties can make various strategic efforts involving identification, diagnosis, intervention, providing assistance and collaboration. In this effort, it is important for teachers to continuously improve their professional competence, especially in recognizing and dealing with various types of learning difficulties.

Digital transformation has changed the way companies do business, including in the marketing aspect which is now shifting to digital platforms as the main strategy. Digital marketing requires an approach that is not only technology-based, but also supported by competent and strategic human resources (HR). In the digital era, the need for special competencies such as data analytics, social media management, and interactive content design is becoming increasingly important. However, the challenges that are often faced include weak employee competencies, resistance to change, and limited budgets for training and skills development. To overcome these challenges, companies need to implement a proactive HR management strategy, including organizing ongoing training, implementing supporting technology, and establishing an innovative and adaptive work culture.

Collaboration between Human Resources (HR) and Marketing divisions strategically builds competitive advantage amidst increasingly complex market competition. The Human Resources (HR) division manages human resources as the company's main asset, while the Marketing division focuses on strategies to meet market needs and strengthen customer relationships. When these two divisions work collaboratively, they can create significant added value for the organization. The success of the collaboration depends on several factors, such as effective communication, a work culture that supports cross-divisional collaboration, and the use of technology to support data-based decision-making. The main challenges in this collaboration include differences in operational objectives between the Human Resources (HR) and Marketing divisions, lack of coordination, and obstacles in aligning strategic priorities. However, these challenges can be overcome with a structured approach to create optimal synergy.

Mergers and acquisitions (M&A) are widely recognized as strategic instruments for corporate growth, restructuring, and competitive advantage. This semantic review synthesizes recent Scopus‑indexed literature to examine the strategic implications and performance outcomes of M&A. The study highlights that strategic alignment between acquiring and target firms is fundamental to synergy realization, operational efficiency, and innovation. Managerial expertise emerges as a decisive factor, with effective leadership ensuring smooth integration and long‑term value creation. Market dynamics, including economic volatility, regulatory changes, and geopolitical tensions, significantly influence M&A strategies and outcomes, while technological integration accelerates digital transformation and enhances competitive positioning. Cultural fit is identified as a critical determinant of organizational cohesion, with misalignment often leading to employee resistance and reduced productivity. Financial outcomes vary, ranging from profitability improvements through economies of scale to underperformance caused by overestimated synergies or poor integration. Furthermore, environmental, social, and governance (ESG) considerations are increasingly shaping M&A strategies, reinforcing stakeholder trust and sustainable value creation. By adopting a holistic approach that integrates strategic foresight, managerial acumen, market awareness, technological innovation, and sustainability, firms can optimize M&A as a tool for growth and resilience in dynamic global markets.

The purpose of this study was to determine the internal and external factors of sago agro-industry development and to identify the strategy for developing sago agro-industry in Asaki Village, Lambuya District, Konawe Regency. The determination of the location of this study was carried out purposively, which is a method of determining the research area intentionally. The population in this study were all farmers who were in the sago agro-industry in Asaki Village, Lambuya District, Konawe Regency, where the number was 36 people. The sample determination was carried out by census, namely by taking all populations as research samples. The analysis used the SWOT formula. The results of the study Internal factors are strength factors consisting of seven, namely: quality products at affordable prices, strategic production locations, experience in business, having their own sago plantation land, products without preservatives and bleach, accepting orders in advance. Weakness factors consist of five, namely: small production results, no regular consumers, production is carried out with traditional equipment, lack of supporting facilities, only relying on the capital of the business owner. External factors are opportunity factors consisting of six opportunity factors, namely: high consumer purchasing power, high demand for sago products, it is a staple food for the community, raw materials are easy to obtain, the availability of raw materials is guaranteed, more modern production machines have been created. Threat factors consist of five factors, namely: many competitors, no government assistance, increasing fuel prices, unstable raw material prices, changes in weather or climate and sago agroindustry is on the medium line or Hold and maintain strategy, which means that the processing business is maintained, maintained and improved where the Hold and maintain strategy is a profitable situation that has opportunities and strengths, so that it can take advantage of existing opportunities.

Concrete is an important aspect of building construction, one of which is road construction. Concrete is used for road construction because it has the advantages of high compressive strength, easy maintenance, ease of formation, and easy to obtain components. Road construction using concrete is applied to the reconstruction of the Kebumen South Ring Road, where the Kebumen South Ring Road is a 9.07 km long national road. National roads are arterial and collector roads in the primary road network system that connect provincial capitals, national strategic roads, and toll roads. Therefore, construction on national roads requires strong and good materials on the Kebumen South Ring Road to optimize road use. In this study, the concrete is composed of Bima cement as Portland cement, coarse aggregate from Kebumen, fine aggregate from the Progo River, and water from drilled wells. The admixture was obtained from a Conmix HK 2. Subsequently, all ingredients were mixed using a mixer truck. The concrete mixture was molded into cylinders and blocks. In this study, the average results of the 5-day concrete compressive strength test were obtainedwhich is 373.42 kg/cm2 and 28-day-old concrete is 442.32 kg/cm2. The average result of the 5-day concrete flexural test is50.65 kg/cm2 and that of 28-day-old concrete was 60.73 kg/cm2. The results are in accordance with the general specifications of the Bina Marga, namely, 45 kg.

This article explores the strategic implementation of financial and fiscal policies aimed at enhancing community welfare. It begins by defining key concepts and the importance of sustainable economic growth for societal well-being. The study highlights the role of government spending and taxation in redistributing resources to underserved populations. By analyzing case studies from various countries, the article illustrates successful policy frameworks that have led to improved living standards. Furthermore, it discusses the challenges policymakers face in balancing economic efficiency with equity. The significance of stakeholder engagement in policy formulation is also emphasized, showcasing how community input can lead to more effective outcomes. Additionally, the article examines the impact of social safety nets and public services on reducing poverty and inequality. It advocates for a holistic approach that integrates both financial and fiscal measures to create a comprehensive strategy for welfare enhancement. Ultimately, the findings suggest that well-designed policies can significantly improve the quality of life for all citizens. The article concludes with recommendations for future research and policy development aimed at fostering inclusive growth.

Anti-corruption education is a strategic step in building the integrity of Indonesia's young generation, amidst widespread efforts to eradicate corruption which is detrimental to the economy and public trust. This service uses qualitative descriptive methods to explore the role of educational institutions in instilling anti-corruption values through innovative curricula and the use of digital technology. The aim of this journal is to increase awareness about the importance of anti-corruption education by utilizing digital technology, so that it can highlight the importance of anti-corruption education as part of a long-term solution to eradicating corruption, not just through law enforcement. This scientific work utilizes innovation by using digital technology, resulting in the finding that anti-corruption education can be successful with digital technology. This research provides a strong basis for education policies to strengthen anti-corruption culture systemically. The results of the service show that systemic integration of anti-corruption education can increase student understanding and build strong cultural integrity in the school environment..

The Bali Concord II Declaration became the basis for the establishment of the ASEAN Economic Community (AEC) which aims to create a single market with five freedoms, including skilled labor mobility. However, Indonesia faces challenges in improving the quality of its human resources to compete in the regional market. Indonesia-Germany cooperation, in terms of vocational education development in Indonesia, offers a strategic opportunity to produce competent graduates according to international standards. Policy support such as Presidential Regulation No. 68 of 2022 on the revitalization of vocational education strengthens this effort, enabling technology transfer, strengthening industry-based curriculum, and improving the quality of teaching staff. Effective implementation is expected to make Indonesia one of the leading countries in skilled labor exports in ASEAN, while strengthening national economic competitiveness in the era of regional integration.

Education is a fundamental aspect in shaping the future of the younger generation, and choosing further studies after education at junior high school level is a crucial decision. At UPTD SMP Negeri 10 Kupang, many students, especially in class IX for the 2024/2025 academic year, face difficulties in determining their further study path. To help students plan their careers, implementing Guidance and Counseling (BK) services in the career field is very necessary, one of which is through creating a career tree. A career tree is a visual aid that depicts the career paths and educational pathways that students can pursue based on their interests and abilities. This method aims to provide students with a better understanding of the career options available, recognize their own potential, and plan strategic steps to achieve their career goals. The results of this activity show that making a career tree was successful in providing insight to students, helping them know themselves better, and motivating them to actively seek information about careers and further education. Creating a career tree has proven to be effective as a solution in planning the right career and further studies. Therefore, it is recommended to improve guidance and counseling services, implement career trees regularly, and involve parents and the community in supporting students' career development.

The Student Creativity Program (PKM) is an initiative by the Directorate General of Higher Education aimed at enhancing students' creativity and skills in facing global challenges. The PKM training by the service team is aimed at enhancing the understanding and abilities of FEB UNY Accounting Education students in systematically and relevantly preparing PKM proposals. This program is designed to help students overcome obstacles in determining appropriate PKM ideas and titles, as well as providing technical guidance in preparing competitive proposals. The training used methods such as needs analysis, planning, material presentation, interactive discussions through Focus Group Discussions (FGD), as well as evaluation and analysis of the activity results. The training results show that 48% of participants are interested in the PKM-K field, 45% in PKM-PM, 3% in PKM-RSH, and 1% each in PKM-AI and PKM-GFT. These findings emphasize the importance of training in directing students' interests according to their field potentials. This training plays a strategic role in building students' competencies as young innovators ready to contribute to the development of science, technology, and social solutions. The sustainability of this program is expected to be realized through intensive monitoring and mentoring, so that the proposals generated can be implemented effectively.

This research seeks to identify strategic tax planning, its importance and its impact on improving the quality of taxpayers’ tax awareness, and since this research is in the General Tax Authority, strategic tax planning is an explanatory variable that affects the improvement of taxpayers’ tax awareness as a responsive variable, and the main goal is To research prove the importance of adopting strategic planning in the field of taxes in increasing taxpayers’ awareness, also identifying the nature of the impact of strategic tax planning on the taxpayer and increasing his awareness when targeting it, as the theoretical aspect dealt with an introduction to strategic tax planning and tax awareness, while the practical analytical aspect is Complementary and complementary to the theoretical aspect through a questionnaire distributed to the sample members and then transcribed and analyzed. The most important findings reached by the researcher were that the General Authority for Taxes lacks the presence of a division or even a unit related to strategic planning to develop plans and work to monitor implementation, while setting standards for this purpose. But more important Recommendations: It was necessary to update tax legislation to suit the requirements of the market economy and support the mechanisms of strategic planning.

Toko Liv Beauty is one of the business players in the beauty sector that is developing in North Sumatra, specifically in the West Binjai sub-district, Binjai City. As a store that provides various beauty products, this research aims to assist Toko Liv Beauty in determining a strategic location for opening a new branch using the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) method. The TOPSIS method was chosen for its ability to analyze alternatives based on positive and negative ideal solutions objectively. A case study was conducted at three potential locations in Binjai: Binjai City, Binjai South, and Binjai North, considering five main criteria: population density, ease of transportation access, number of competitors, rental costs, and building area. The analysis process involves normalizing the decision matrix, calculating weighted values, identifying ideal solutions, and determining alternative preferences. The analysis results show that the location with the highest preference is Binjai North (1), followed by Binjai South (0.5885) and Binjai City (0). Thus, Binjai North is recommended as a strategic location for opening a new branch of Toko Liv Beauty. The implementation of the TOPSIS method in this research is expected to contribute to more effective data-driven decision-making for the business development of Toko Liv Beauty.