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This article examines needs analysis and curriculum analysis as the foundational bases for developing effective teaching materials. Using a library research method, this study reviews various scientific journal articles, reference books, and relevant official documents. Needs analysis is a systematic process conducted to identify the gap between students' current conditions and the competencies they are expected to achieve, serving as the most critical stage in determining the direction of teaching material development. Meanwhile, curriculum analysis is carried out to ensure that the teaching materials developed remain aligned with competency standards, learning outcomes, content structure, and applicable educational policies. The integration of both analyses produces teaching materials that are not only contextually relevant to students' real conditions but also consistent with curriculum demands. Systematic steps in this integration including learner characteristic analysis, curriculum document review, material priority mapping, and authentic assessment design significantly contribute to improving the quality, effectiveness, and meaningfulness of learning. This article concludes that needs analysis and curriculum analysis are inseparable and must be conducted systematically before the development of teaching materials begins.

The rapid development of digital media has increased the complexity of health information flows and triggered the spread of misinformation, thereby requiring service personnel to be prepared to manage information critically. However, studies specifically examining the relationship between digital media literacy and readiness to handle health hoaxes among non-medical frontliner staff remain limited. This study aims to analyze the relationship between digital media literacy and readiness in handling health-related hoaxes among frontliner staff at RSUD Welas Asih Bandung. A quantitative approach with a survey method was employed, involving 243 respondents selected through a census sampling technique. Data were collected using a Likert-scale questionnaire and analyzed through validity, reliability, and Spearman’s Rank correlation tests. The results indicate that digital media literacy is at a high level, with digital safety (85.2%) and digital ethics (82.3%) as dominant indicators. Readiness in handling health hoaxes is also high, with gathering (78.6%) and planning (76.1%) as the highest indicators. The correlation test shows a positive and significant relationship with a coefficient of 0.794 (p<0.001), indicating a strong association. These findings suggest that improving digital media literacy significantly contributes to enhancing readiness in handling health hoaxes. Therefore, strengthening digital literacy is an important strategy to improve communication effectiveness and healthcare service quality.

The rapid development of social media, particularly Instagram, has transformed consumers’ information-seeking behavior and purchasing decision processes, making information quality in digital catalogs a crucial factor in visual-based marketing. However, studies examining information quality in Instagram-based digital catalogs for highly customized products remain limited. This study aims to analyze the relationship between the quality of digital catalog information and purchasing decisions on the @santflowersbouquet account. A quantitative approach with a survey method was employed, involving 95 respondents selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed through validity, reliability, and Spearman’s Rank correlation tests. The results indicate that information quality is categorized as high, with accuracy (92.6%) and timeliness (86.3%) as the dominant indicators. Purchasing decisions are also in the high category, with the time of purchase indicator reaching 96.8%. The correlation test shows a positive and significant relationship with a coefficient of 0.621 (p<0.001), indicating a strong association. These findings suggest that improving the quality of digital catalog information significantly contributes to enhancing purchasing decisions. Therefore, businesses are encouraged to optimize information quality as part of their digital marketing communication strategy.

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.

This study aims to analyze the influence of the work environment on employee productivity at PT Harmoni Reka Cipta. The research employs a descriptive c method using Spradley’s approach, which includes place, actor, and situation. Informants were selected based on inclusion and exclusion criteria, resulting in one key informant and four main informants relevant to the data requirements. Data were collected through in-depth interviews and field observations. The research findings, based on NVIVO analysis visualized through a word cloud, indicate that the most dominant aspect in discussions of the work environment is workplace facilities, followed by work relations, work atmosphere, and operational constraints. Interviews revealed that lighting and coworker relationships are generally in good condition; however, challenges remain, including limited workspace, insufficient facilities, and suboptimal air circulation, especially in the production area. These conditions affect employee comfort, focus, and work effectiveness. NVIVO results related to productivity show that quantity, quality, and timeliness are influenced by a work environment that is not yet fully supportive. Some delays occur due to high production intensity, heavy workloads, and inadequate facilities. This study concludes that improving facilities, reorganizing workspace layouts, and enhancing physical comfort are necessary to support optimal employee productivity

The development of modern organizations requires the integration of psychological aspects into management practices in order to enhance individual performance and well-being. Issues such as work stress, motivation, and psychology-based leadership have become increasingly important in responding to the dynamics of complex work environments. This study aims to examine the development and trends in management psychology and to identify its contributions to organizational practices. The research questions posed are: (1) how has management psychology research developed over the past five years, and (2) what are the main themes and their contributions to organizational management. The method used is a qualitative approach with a literature review through the Google Scholar and Publish or Perish databases using the keyword “management psychology.” A total of 20 articles were obtained, then selected through a screening and eligibility process, resulting in 5 articles being analyzed. The results of the review indicate three main themes, namely stress management and psychological well-being, work motivation, and psychology-based leadership and human resource management. These findings confirm that psychology plays a strategic role in improving organizational effectiveness. This study concludes the importance of a holistic approach in management psychology and recommends further, more integrative research.

This study aims to examine and analyze the implementation of digital-based public services through the Digikel website in Biawao Village and Limba U1 Village,Gorontalo City. The main focus of this study includes three aspects:(1) support, (2)capacity, and (3) value. This study employs a qualitative approach with a descriptiveresearch design. Data were collected through observation, interviews, and documentation. The study's findings indicate that the implementation of the Digikel website hasbeen effective across the three aspects. (1) Support: The implementation of Digikelis supported by leadership commitment, active employee involvement, and policysupport from the city government through clear regulations. However, there are stillchallenges in the community's socialization process, which has not been optimal.(2) Capacity: Human resources in Biawao Village and Limba U1 Village are considered to have adequate competence through technical guidance. Nevertheless,there are still infrastructure-related obstacles, including unstable internetconnectivity and limited computer equipment. The absence of a dedicated budgetat the village level has also been a constraint in system development. (3) Value: The implementation of Digikel has had a positive impact, particularly in improving efficiency in terms of time, cost, and labor, as well as in accelerating, simplifying, and enhancing the transparency of public services. However use of this system has not yet been fully optimized due to low levers of diritalitgacy among somemembers of the community.

This study aims to analyze the obstacles to the implementation of civil judgment execution and efforts to resolve them in judicial practice in Indonesia. The research method used is normative juridical legal research with a statutory and conceptual approach. The data used is secondary data obtained through literature study, which is then analyzed qualitatively. The results of the study indicate that the implementation of civil judgment execution still faces various obstacles, which include legal, technical, and non-legal obstacles. Legal obstacles include legal efforts used to delay execution, technical obstacles related to the unclear object of the dispute and limited facilities, while non-legal obstacles include resistance from the losing party and the public. These conditions indicate ineffectiveness in the implementation of civil procedural law, resulting in the failure to achieve legal certainty, justice, and benefit. Efforts to resolve obstacles are carried out through improving regulations, increasing the professionalism of judicial officials, utilizing technology, and a non-litigation approach. Thus, legal reform and strengthening of judicial institutions are needed so that the implementation of civil judgment execution can run more effectively and provide optimal legal protection.

Financial literacy is an essential aspect in supporting community financial management, particularly in rural and indigenous communities such as Kanekes Village (Baduy). Although the community has begun to access financial services and digital technology, their ability to manage finances remains limited. Therefore, this community service activity aims to identify the level of financial literacy and to encourage public awareness of better financial management. The method used is a descriptive qualitative approach through in-depth interviews and field observations. The results show that the community, especially in Baduy Luar, has utilized social media such as TikTok Live and Instagram for product marketing and has adopted digital payment systems such as QRIS through Bank BRI, although cash transactions still dominate. The main sources of income come from micro-enterprises based on local potential, including handicrafts, traditional clothing, accessories, and food products. However, the community generally lacks financial recording practices and structured financial planning, causing income to be directly spent on daily needs. The activity also indicates the emergence of initial awareness regarding financial management and highlights the role of youth as local leaders in adopting digital technology. Therefore, strengthening financial literacy is crucial to improving financial behavior and supporting sustainable economic transformation within the community.

The rapid development of Artificial Intelligence (AI) technology requires an improvement in digital literacy and skills among students, particularly at the vocational high school level. However, many students still lack sufficient understanding of the basic concepts and practical applications of generative AI in learning. This Community Service Program (Pengabdian kepada Masyarakat/PKM) aims to enhance students’ understanding of AI technology through generative AI training at SMK Al-Muhajirin Depok. The methods used in this program include interactive lectures, demonstrations of generative AI applications, and hands-on practice sessions. The activity was attended by 30 students and supported by the school management. The results indicate a significant improvement in students’ understanding of generative AI concepts and their ability to apply the technology in a simple learning context. In addition, students gained awareness of the ethical use of AI in an appropriate and responsible manner. Therefore, this PKM activity contributes positively to improving students’ digital literacy and readiness to face technological advancements in the modern era.

This study aims to analyze the implementation of the memorization method of the Jurumiyah book in improving students’ understanding of the yellow book at Al-Istiqomah Islamic Boarding School, identify supporting and inhibiting factors, and examine its contribution to students’ learning abilities. This research employed a descriptive qualitative field study conducted at Al-Istiqomah Islamic Boarding School in Tanjungsari Village, Petanahan, Kebumen, from December 2025 to February 2026. The research subjects included caregivers, khadimul ma’had, ustadz or ustadzah, and students. Data were collected through interviews, observation, and documentation, then analyzed descriptively. The findings show that the memorization method of the Jurumiyah book is implemented through stages of preparation, memorization deposit, and evaluation. In the memorization process, students not only memorize the text but also understand its meaning and apply nahwu rules in reading the yellow book. Several supporting techniques, such as lalalaran, association, the cantol system, and tikrar, help strengthen students’ memorization. Supporting factors include motivation, discipline, teacher guidance, and a conducive environment, while inhibiting factors include differences in students’ abilities, lack of concentration, and limited learning time. Overall, the method contributes positively to improving students’ ability to read and understand the yellow book.  

This study examines the strategic role of Integrated Reporting (IR) in shaping investor perceptions in emerging markets, where transparency is essential for investment decision-making amid complex and volatile conditions. Using the Systematic Literature Review (SLR) method with the PRISMA framework, this study ensured objective source selection and rigorous article screening. A total of 119 articles were identified from Scopus and Google Scholar using the keywords “Integrated Reporting,” “Investor Perception,” and “Emerging Markets.” After applying inclusion criteria, 29 relevant articles were selected for analysis. The findings indicate that IR plays a significant role in building positive investor perceptions by reducing information asymmetry, enhancing reporting transparency, and improving the disclosure quality of non-financial information. Investors in emerging markets generally respond positively to IR implementation, particularly when supported by strong corporate governance and clear regulatory frameworks. However, the relationship between IR and investor perception varies across contexts due to differences in institutional environments, regulatory systems, and capital market maturity. This study contributes by mapping IR dynamics in emerging markets and identifying conceptual gaps and implementation challenges for future research and policymaking.

Tax awareness among the young generation is a crucial issue in national economic development, as taxes are the primary source of state revenue. This study aims to analyze the relationship between tax education and young people's perceptions of state obligations in shaping tax awareness. The method used is a literature review (library research) by analyzing various national scientific journals from the last five years. Results indicate that tax awareness among young people is still relatively low, although digital-based education has shown positive improvements. Perceptions of taxes as a state obligation are strongly influenced by knowledge, trust in government, and tax service quality. Interactive and technology-based education has proven effective in improving understanding and positive attitudes toward taxes. Therefore, synergy between government, educational institutions, and digital media is urgently needed to enhance tax literacy from an early age to ensure future fiscal sustainability.

The increasing elderly population presents challenges in healthcare services, particularly related to decreased mobility and independence in daily activities. Physiotherapy plays a crucial role in maintaining and improving the mobility function of older adults through appropriate evaluation and intervention approaches. One simple, valid, and reliable measurement tool for assessing functional mobility is the Timed Up and Go Test (TUG). This study aims to examine the role of physiotherapy in increasing independence in older adults through functional mobility assessment using the TUG. The method used was a descriptive-analytical study with a cross-sectional approach in a group of older adults. Measurements were conducted using the TUG to assess mobility, balance, and fall risk. The assessment results were then used as the basis for planning physiotherapy interventions, which included muscle strength training, balance training, and functional exercises. The results showed that older adults with better TUG scores had higher levels of independence in daily activities. Targeted physiotherapy interventions based on TUG results have proven effective in improving mobility and reducing fall risk. Therefore, using the TUG as an initial assessment tool is crucial in determining appropriate rehabilitation strategies. In conclusion, physiotherapy plays a significant role in increasing the independence of older adults through an approach based on functional mobility assessment using the TUG. Routine implementation of this assessment is expected to support optimal quality of life for older adults.

Work discipline is a crucial element in improving employee performance, particularly in the Micro, Small, and Medium Enterprises (MSME) sector such as automotive workshops, which often face managerial and structural challenges. This study aims to explore the understanding, implementation, and influence of work discipline on employee performance at Gandi Jaya Motor Workshop, Jombang, within a local context characterized by religious values and informal work culture. The research employs a descriptive qualitative method with a case study approach. Data were collected through in-depth interviews, observation, and documentation, and were analyzed thematically. The findings reveal that work discipline is perceived as a form of personal responsibility driven by leadership example and religious values, rather than by formal systems alone. External factors such as limited infrastructure and the absence of a structured HR evaluation system also affect performance effectiveness. These findings expand the scope of Work Discipline and Employee Performance theories by incorporating social and cultural dimensions as determinants of work behavior. The study concludes by emphasizing the need for a humanistic approach to HR management in MSMEs and recommends further exploration with broader participant coverage and more diverse methodological approaches.

This study aims to analyze the effect of Brand Image, Product Quality, and Promotion on Purchase Decisions of Crocs sandals in Batam City. The research employs a quantitative approach using a survey method. Data were collected through questionnaires distributed to 119 respondents who are consumers of Crocs products in Batam City. The data analysis techniques include validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination analysis, using SPSS version 26. The results indicate that Brand Image and Product Quality have a positive and significant effect on Purchase Decisions. Meanwhile, Promotion shows a positive but insignificant effect on Purchase Decisions. Simultaneously, Brand Image, Product Quality, and Promotion have a positive and significant effect on Purchase Decisions. The Adjusted R Square value of 0.905 indicates that 90.5% of the variation in Purchase Decisions can be explained by the three independent variables, while the remaining 9.5% is influenced by other factors not examined in this study. This research is expected to provide insights for companies in formulating more effective marketing strategies, particularly in strengthening brand image and improving product quality.

This study is motivated by the growing public demand for reliable and high-quality public transportation services such as the Trans Solo Bus on corridor 4. The purpose of this research is to analyze the influence of Facilities, Innovation, and Service Quality on User Interest, both partially and simultaneously. This study employs a quantitative method with a sample of 100 respondents who are users of the Trans Solo Bus on corridor 4. Data were collected through questionnaires and analyzed using IBM SPSS Statistics through several tests, including validity, reliability, normality, multicollinearity, heteroscedasticity, multiple linear regression, t-test, F-test, and coefficient of determination (R²). The results revealed that Facilities, Innovation, and Service Quality significantly influence User Interest, either individually or simultaneously. These findings imply that improving facilities, implementing continuous innovation, and ensuring high service quality can increase public interest in using Trans Solo Bus services, thus supporting the development of sustainable urban transportation.

The implementation of predictive maintenance supported by SAP Plant Maintenance (SAP PM) at PT Xyz has proven to be effective in reducing machine downtime, lowering maintenance costs, and improving asset reliability. The integration of SAP PM with Industry 4.0 technologies such as IoT sensors, AI-based analytics, and real-time notification systems strengthens operational efficiency and ensures continuous performance. Empirical results show improvements in key performance indicators, including a 20-25% reduction in downtime, a 30% reduction in maintenance costs, an increase in asset availability to 97%, an MTBF extension of up to 511 hours, and an OEE rate of 92.1%. These findings highlight the strategic role of digital predictive maintenance in increasing competitiveness and supporting long-term sustainability in manufacturing operations.

This stuidy analyzeis thei influieincei of Suistainability Reiport Disclosuirei (SRD), Good Corporatei Goveirnancei (GCG), and company sizei on firm valuiei, with profitability as a meidiating variablei, in food and beiveiragei suibseictor companieis listeid on thei Indoneisia Stock Eixchangei (IDX) duiring thei 2022–2024 peiriod. Data proceissing was peirformeid uising thei SEiM-PLS meithod with thei assistancei of SmartPLS 4.0 softwarei. Thei reiseiarch findings indicatei that SRD doeis not havei a significant impact on profitability, buit contribuiteis significantly positiveily to firm valuiei. Meianwhilei, GCG has a significant neigativei eiffeict on profitability and has no direict eiffeict on firm valuiei. Firm sizei also doeis not affeict profitability, buit has a significant neigativei eiffeict on firm valuiei. Fuirtheirmorei, profitability is provein to havei a positivei and significant eiffeict on firm valuiei and fuinctions as a meidiator in thei reilationship beitweiein GCG and firm valuiei. Howeiveir, profitability doeis not meidiatei thei reilationship beitweiein SRD and firm sizei on firm valuiei. Oveirall, thei reiseiarch reisuilts eimphasizei that profitability is thei main deiteirminant of firm valuiei, whilei SRD has a strongeir impact throuigh reipuitational aspeicts than throuigh improving financial peirformancei.

This study examines how regulatory, communicative, and digital literacy among employees of the Gowa Regional Revenue Agency influences tax service quality and taxpayer compliance. A phenomenological qualitative approach was applied through interviews, observations, and document reviews involving employees and taxpayers. The findings indicate that uneven regulatory literacy, varying communication skills, and limited digital literacy contribute to inconsistent services. The study highlights the need to strengthen employee competencies as an implication for improving regional tax service quality.