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Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan gaya hidup terhadap pengelolaan keuangan mahasiswa STIEPARI Semarang asal Nias. Menggunakan pendekatan kuantitatif eksplanatori, data dikumpulkan dari 100 responden yang dipilih melalui teknik simple random sampling dari populasi 134 mahasiswa aktif asal Nias menggunakan rumus Slovin. Pengumpulan data dilakukan selama periode Januari hingga Februari 2026 melalui kuesioner terstruktur berskala Likert dan dianalisis menggunakan regresi linear berganda melalui perangkat lunak SPSS versi 26. Hasil penelitian menunjukkan bahwa secara parsial literasi keuangan berpengaruh positif dan signifikan, sedangkan gaya hidup berpengaruh negatif dan signifikan terhadap pengelolaan keuangan. Secara simultan, kedua variabel berpengaruh signifikan dan koefisien determinasi (R²) sebesar 0,582, yang menunjukkan bahwa 58,2% variasi pengelolaan keuangan mahasiswa dapat dijelaskan oleh literasi keuangan dan gaya hidup. Temuan ini mengimplikasikan pentingnya penguatan literasi finansial yang diimbangi dengan pembentukan lingkungan yang mendukung gaya hidup produktif bagi mahasiswa perantau.

This study aims to analyze fifth-grade students’ understanding of the water cycle concept at SD Muhammadiyah Sidayu using animated video assistance, as well as to describe supporting and inhibiting factors, identify obstacles faced by teachers and students, explain teachers’ efforts, and examine students’ responses in science learning. The research used a descriptive qualitative method with 23 fifth-grade students as participants. Data were collected through tests, questionnaires, interviews, and observations, and analyzed using data reduction, data presentation, and conclusion drawing. Data validity was ensured through triangulation of technique, source, and time. The results indicate that students’ understanding of the water cycle concept is categorized as moderate, with an average score of 69.43. Students are able to explain the definition and stages of the water cycle through images, classify events based on similarities in processes, and distinguish between evaporation and condensation. However, they still face difficulties in explaining the relationships between processes and in providing real-life examples related to the water cycle. Supporting factors include students’ interest and learning motivation, while inhibiting factors involve differences in comprehension abilities and students’ health conditions. Teachers face obstacles such as limited audio-visual facilities, shared LCD usage, and challenges in selecting appropriate animated videos. To overcome these issues, teachers use simple explanations, emphasize key points, replay videos, provide individual guidance, and assign diagram-based projects. Students’ responses are very positive, as animated videos increase their interest, attention, motivation, and conceptual understanding.

This study aims to identify and analyze the application of Pancasila values in the development of Indonesian tourism as a foundation for ethics and character. The method used is library research, reviewing various relevant written sources, including books, journals, articles, and other academic publications. The findings indicate that globalization exerts both positive and negative influences on Indonesian tourism, while simultaneously opening opportunities for the advancement of more ethical and responsible tourism practices. The integration of Pancasila values within the tourism sector such as mutual cooperation, environmental stewardship, social justice, and respect for cultural diversity can foster sustainable tourism development that balances economic growth with moral responsibility. Furthermore, these values contribute to strengthening national identity, preserving local wisdom, and enhancing community participation in tourism activities. The study also highlights that tourism grounded in Pancasila principles can improve social welfare by empowering local communities and promoting inclusive development. In conclusion, the application of Pancasila principles in tourism development is essential for maintaining a balance between economic progress and socio-cultural preservation, while reinforcing national character and resilience in the face of globalization and rapid global change.

Digital transformation in public administration has become one of the strategic agendas in modern bureaucratic reform to improve the effectiveness, efficiency, transparency, and quality of public services. This study aims to analyze the digital transformation of public administration through a comparative study between Indonesia and South Korea, particularly in the implementation of digital government. This study uses a qualitative method with a comparative study approach and is supported by library research through secondary data collection from scientific journals, international agency reports, government policy documents, and relevant previous research. The data analysis technique uses descriptive-comparative analysis with the theoretical approaches of Digital Era Governance (DEG), Institutional Theory, New Public Management (NPM), and Socio-Technical Systems Theory. The results of the study show that South Korea has succeeded in developing an integrated digital government because it is supported by consistent national policies, strong data interoperability, high bureaucratic capacity, adaptive organizational culture, and equitable distribution of digital infrastructure. In contrast, Indonesia is still in the transition stage from e-government to digital government and faces various obstacles such as fragmentation of inter-agency systems, low data interoperability, inequality in digital infrastructure, limited ASN competency, and bureaucratic resistance to change. Based on the Digital Era Governance theory, South Korea has successfully implemented the principles of reintegration, needs-based holism, and digitization of changes, while Indonesia remains suboptimal in terms of bureaucratic integration and services based on public needs. This study concludes that the success of digital transformation in public administration is determined more by institutional strength and bureaucratic reform than simply by technology adoption. Therefore, Indonesia needs to prioritize digital transformation as a comprehensive national reform agenda to create a modern, responsive, and service-oriented government.

This community service program aimed to strengthen the capacity of economic institutions and community business groups in villages and urban areas within the OVOP program locations in East Flores Regency. The program responded to the growing need for adaptive business strategies in the digital era and the importance of developing local potential into competitive products. It was implemented through a participatory, educative, and applicative approach during September 8–12, 2025. The training methods included lectures, interactive discussions, case studies, hands-on practice, and simulations to ensure a balance between theoretical understanding and practical application. The findings indicate significant improvements in participants’ understanding of the OVOP concept, managerial competencies, financial administration, and technical skills in product processing, packaging, and labeling. In addition, participants demonstrated increased awareness and ability in applying digital marketing strategies to expand market reach. The program also fostered stronger collaboration networks among business groups, economic institutions, and local government stakeholders. High participant engagement and active involvement throughout the sessions reflect the effectiveness of the training design. Overall, this program contributes to enhancing local economic resilience and promoting sustainable, competitive, and community-based enterprises. The study highlights the importance of continuous mentoring, institutional strengthening, and policy support to sustain the long-term impact of capacity-building initiatives in rural and semi-urban areas.

Public facility cleanliness is a reflection of cultural values and collective social responsibility. Bus stops, as daily transit points for thousands of commuters, often face declining cleanliness due to limited user participation and management. This community service program was conducted on April 22, 2026, at RSAL Bus Stop, Surabaya, Indonesia, with one researcher as the sole implementer. The objectives were to improve physical cleanliness, provide environmental education, and enhance aesthetics through greening. The method consisted of three activities: installing cleanliness reminder posters, cleaning the bus stop area, and adding ornamental plants in flower pots. Evaluation employed qualitative descriptive techniques, including observation, photographic documentation, and informal interviews. Findings revealed that the bus stop floor, initially littered with plastic waste, cigarette butts, and dry leaves, became clean after sweeping. Posters were successfully placed in visible positions, and three flower pots containing Sansevieria trifasciata and Epipremnum aureum created a fresher atmosphere. Users responded positively, noting improved comfort and cleanliness. The synthesis indicates that simple interventions by a single individual can generate meaningful improvements when combining physical cleaning, visual education, and greening. This initiative demonstrates that small-scale university-led social responsibility programs can serve as replicable models for sustainable public facility management.

The development of digital technology has positioned video games beyond mere entertainment to become a cultural medium with the potential to influence players' social and political perspectives. In this context, video games are seen as relevant as a medium for political socialization because they present interactive narratives, moral choices, and social simulations that allow players to directly experience dilemmas of power, justice, responsibility, and state-citizen relations. This article aims to analyze the potential of video games as a medium for political socialization, examine narrative elements that influence the formation of political awareness, and examine the possibility of integrating the Indonesian socio-cultural context into game narratives. This research uses a qualitative approach with a literature review design through a search of various literature sources. The results indicate that video games can serve as a medium for informal political socialization through participatory experiences, moral reflection, and the immersive internalization of political values. This potential will be further enhanced by incorporating local Indonesian contexts, such as mutual cooperation (gotong royong), diversity, and social justice. This study confirms that video games are worthy of being positioned as an educational-cultural medium that can expand political education models in the digital era.  

The distribution of social assistance in Indonesia faces challenges such as inaccurate recipient data, overlapping programs, and limitations of traditional data management systems that lead to inaccurate targeting of aid. This study proposes a social assistance distribution optimization system using the Greedy algorithm that assesses recipient priorities based on economic conditions, number of family members, location, and urgency of needs with certain weights to produce objective rankings. This system is implemented in a JavaScript-based web application without external frameworks, making it lightweight and easily accessible. Simulations with 20 prospective recipients and a quota of 10 slots and validation with a dataset of 10,000 entries show that the Greedy algorithm produces identical results to Dynamic Programming but is much faster (669 times faster). In terms of complexity, this algorithm has O(n log n) time and O(n) space, and meets the requirements of the Greedy Choice Property and Optimal Substructure, making it a practical and efficient solution for managing large-scale social assistance distribution in Indonesia.

This study aims to determine the influence of brand image and promotion on the purchasing decisions of Yamaha Mio M3 motorcycles at PT Hasjrat Abadi Outlet Maumere. This research employed a quantitative descriptive method with an associative approach. The population consisted of all Yamaha Mio M3 consumers at PT Hasjrat Abadi Outlet Maumere over the last three years, totaling 62 respondents. A saturated sampling technique was applied, in which all members of the population were used as the research sample. Data were collected through a literature review and questionnaires distributed using a Likert scale. Data analysis was conducted using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²) with the assistance of IBM SPSS Statistics software. The results indicate that brand image and promotion partially have a significant effect on purchasing decisions. Simultaneously, brand image and promotion also have a significant effect on the purchasing decisions of Yamaha Mio M3 motorcycles at PT Hasjrat Abadi Outlet Maumere. The coefficient of determination (R²) shows that brand image and promotion contribute 67.6% to purchasing decisions, while the remaining 32.4% is influenced by other factors not examined in this study. Therefore, brand image and promotion play an important role in improving consumers’ purchasing decisions for Yamaha Mio M3 motorcycles.

Health program planning is an essential process in improving public health status through a systematic and data-driven approach. This study aimed to analyze health program planning based on situational analysis and the problem solving cycle (PSC), as well as to identify the root causes of problems using the fishbone approach. The research employed a descriptive qualitative method supported by simple quantitative data. Data were collected through in-depth interviews, observations, and documentation involving purposively selected informants. The results of the situational analysis identified several major health problems, including stunting, low posyandu attendance, and limited maternal knowledge regarding nutrition. Priority setting using the USG method determined stunting as the main health issue. Furthermore, root cause analysis using a fishbone diagram revealed that stunting was influenced by various factors related to man, machine, method, material, environment, money, and management. The application of the problem solving cycle facilitated systematic intervention planning, including nutrition education, community empowerment, and child growth monitoring. Program implementation demonstrated improvements in maternal knowledge and posyandu attendance. In conclusion, health program planning based on situational analysis, fishbone analysis, and the problem solving cycle proved effective in producing targeted and sustainable interventions.

Household food security and nutrition are crucial determinants of public health, especially in regions with limited access to high-quality animal protein. This study aims to analyze the impact of organic chicken farming and maggot utilization on household food security and family nutrition in Jayapura, Papua. An exploratory case study with a mixed-method approach was used, involving observation, in-depth interviews, and documentation. The findings revealed that maggot-based feed significantly improved chicken growth, health, and egg production while reducing feed costs. Families experienced improved protein intake, reduced food expenditure, and additional income from the sale of eggs, maggots, and compost. Furthermore, the integration of maggot farming into organic poultry systems supported waste management and environmental sustainability through a circular economy model. This research implies that maggot-based organic farming can be replicated as a sustainable community food security strategy in similar regions across Papua and Indonesia.

This study examines the effect of capital structure, dividend policy, and firm size on firm value at PT Adhi Karya (Persero) Tbk during the period 2014–2024. The company’s firm value has shown fluctuations and a declining trend despite an increase in total assets, indicating a mismatch between asset growth and market perception. This study aims to analyze the influence of internal financial factors on firm value, both partially and simultaneously. A quantitative approach is employed using secondary data obtained from the company’s annual financial statements. Capital structure is measured using the Debt to Equity Ratio (DER), dividend policy using the Dividend Payout Ratio (DPR), firm size using the natural logarithm of total assets, and firm value using Tobin’s Q. Data are analyzed using multiple linear regression with the assistance of SPSS, supported by classical assumption tests, t-test, F-test, and coefficient of determination (R²). The results show that partially, capital structure and dividend policy do not have a significant effect on firm value, while firm size has a significant effect. Simultaneously, all independent variables have a significant effect on firm value. The findings indicate that firm size plays a dominant role, while other factors may also influence firm value beyond the model.

Health program planning is an essential process in improving public health status through a systematic and data-driven approach. This study aimed to analyze health program planning based on situational analysis and the problem solving cycle (PSC), as well as to identify the root causes of problems using the fishbone approach. The research employed a descriptive qualitative method supported by simple quantitative data. Data were collected through in-depth interviews, observations, and documentation involving purposively selected informants. The results of the situational analysis identified several major health problems, including stunting, low posyandu attendance, and limited maternal knowledge regarding nutrition. Priority setting using the USG method determined stunting as the main health issue. Furthermore, root cause analysis using a fishbone diagram revealed that stunting was influenced by various factors related to man, machine, method, material, environment, money, and management. The application of the problem solving cycle facilitated systematic intervention planning, including nutrition education, community empowerment, and child growth monitoring. Program implementation demonstrated improvements in maternal knowledge and posyandu attendance. In conclusion, health program planning based on situational analysis, fishbone analysis, and the problem solving cycle proved effective in producing targeted and sustainable interventions.

This study aims to examine the influence of inventory intensity, executive compensation, and sales growth on tax avoidance in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX). This type of research is quantitative research using secondary data during the period 2020–2024. The sampling method used was purposive sampling, and the sample obtained consisted of 7 companies with 35 observation data points. Data processing was carried out using the E-Views 12 statistical program. Based on the results of this study, inventory intensity, executive compensation, and sales growth simultaneously affect tax avoidance. Partially, only executive compensation has an effect on tax avoidance, while inventory intensity and sales growth have no effect on tax avoidance. This study contributes to the development of accounting and taxation literature, particularly regarding the factors influencing corporate tax avoidance practices in the non-cyclical consumer sector. The findings indicate that executive compensation plays an important role in influencing managerial decisions related to tax avoidance, whereas inventory intensity and sales growth do not significantly determine tax avoidance practices individually. Therefore, companies are expected to improve governance and transparency in executive compensation policies to minimize opportunistic actions related to tax management. In addition, future researchers are encouraged to expand the research variables and increase the number of samples in order to obtain more comprehensive results regarding the determinants of tax avoidance.

This study aims to determine and analyze the effect of digital marketing and customer trust on customer satisfaction at the Jastipyane.mof courier/jastip service business in Maumere. The background of this research is based on the rapid growth of the personal shopper (jastip) business, which increasingly relies on digital technology for marketing activities, and the critical importance of building customer trust in online transactions. The problems identified at Jastipyane.mof include sub-optimal digital marketing management, slow response to customer inquiries, and a satisfaction performance gap discovered during pre-survey. This study utilizes a quantitative approach with a survey method. The population consists of all 1,990 customers of Jastipyane.mof in Maumere. The sampling technique employed was purposive sampling, resulting in 95 respondents calculated via the Slovin formula. Data analysis techniques include descriptive statistics, validity and reliability testing, classical assumption tests, multiple linear regression analysis, t-test, F-test, and the coefficient of determination administered via SPSS. The results demonstrate that digital marketing has a positive and significant partial effect on customer satisfaction. Customer trust also exerts a positive and significant partial impact on customer satisfaction. Simultaneously, digital marketing and customer trust have a positive and significant combined effect on customer satisfaction at Jastipyane.mof in Maumere.

This study aims to analyze the influence of national income, as measured by Gross Domestic Product (GDP), on poverty levels in Indonesia from a sharia economic perspective. The research method used is quantitative with a simple linear regression approach, supported by a literature review to enrich the analysis from an Islamic perspective. The data used is annual secondary data from the 2010-2023 period sourced from the Central Statistics Agency (BPS). The results indicate that national income (GDP) has a negative and significant effect on poverty levels in Indonesia, meaning that every increase in GDP is followed by a decrease in the percentage of the poor. From a sharia economic perspective, national income growth must be accompanied by a fair distribution mechanism through zakat, infaq, sedekah, and waqf (ZISWAF) instruments so that its benefits can be felt by all levels of society, in line with the concepts of falah and maqashid sharia.

Sentiment analysis for Indonesian regional languages faces two persistent challenges: labeled training data is extremely limited for most regional varieties, and transformer models pre-trained on Bahasa Indonesia do not generalize reliably to languages with substantially different morphological structures. Prior work on the NusaX benchmark has primarily relied on direct fine-tuning, treating each regional language independently and without exploiting linguistic proximity between related languages as a transfer signal. This paper proposes Language-Similarity-Guided Transfer (LSGT), a sequential fine-tuning strategy that first adapts a pre-trained model to a pivot language selected using character trigram similarity, followed by fine-tuning on the target language. Four transformer models are evaluated across all 12 NusaX languages using the official train/validation/test splits: IndoBERT, NusaBERT, mBERT, and XLM-R. Performance is evaluated using four metrics: accuracy, macro F1, macro precision, and macro recall. Experimental results show that LSGT improves macro F1 in 44 of 48 model-language combinations, demonstrating that the fine-tuning strategy itself is a major factor in low-resource cross-lingual sentiment classification. XLM-R benefits most strongly from LSGT, achieving an average improvement of +0.137 macro F1 and a peak gain of +0.298 on Madurese. SHAP-based token attribution analysis further reveals that predictions rely heavily on named entities and domain-specific nouns rather than sentiment-bearing vocabulary, indicating a dataset-level bias inherited from the original SmSA corpus and propagated through the NusaX translation pipeline.

This study examines the influence of technology utilization, records management, infrastructure, and training on employee performance at the Regional Financial and Asset Management Agency (BPKAD) of Batam City. A quantitative approach with an associative design was employed to identify relationships between variables and measure their effects. The study involved 89 employees as respondents using a saturated sampling method to ensure all members of the population were included. Data were collected through structured questionnaires and analyzed using multiple linear regression along with F-test and t-test to assess both simultaneous and partial effects. The findings reveal that all independent variables simultaneously have a significant impact on employee performance, while individually technology, records management, infrastructure, and training also demonstrate significant positive effects. These results indicate that the effective use of digital systems, well-organized archival practices, adequate and supportive facilities, and continuous training programs play a crucial role in enhancing employee performance and productivity, as well as improving efficiency, accuracy, and overall organizational effectiveness. The study suggests that organizations should strengthen technological implementation, improve document management systems, provide sufficient work facilities, and conduct sustainable training programs to achieve optimal and long-term organizational outcomes.

The transformation of payment systems from cash to digital through the Quick Response Code Indonesian Standard (QRIS) is part of financial transaction modernization in Indonesia. This transformation has begun among Micro, Small, and Medium Enterprises (MSMEs) in the Baduy community, particularly in Baduy Luar, which has higher interaction with external communities. However, the adoption of digital payment systems has not been fully supported by adequate financial management capabilities. This community service activity aims to identify the transformation process of payment systems and describe the financial literacy conditions of Baduy MSMEs. The method used is a descriptive qualitative approach through in-depth interviews and field observations. The results show that some MSMEs have adopted QRIS through Bank BRI as an alternative payment method alongside cash and have utilized social media such as TikTok Live and Instagram for product marketing. The main sources of income include handicrafts, traditional clothing, accessories, and food products. However, financial management practices remain simple and lack systematic recording. This indicates improved financial inclusion but not yet accompanied by adequate financial behavior. Therefore, strengthening financial literacy is essential to support sustainable financial modernization in the Baduy community.

This study aims to evaluate simple bookkeeping practices in traditional Micro, Small, and Medium Enterprises (MSMEs) through a comparative study between Nasi Padang and Warung Madura MSMEs. The background of this study is based on the still low level of financial literacy of MSMEs, especially in terms of recording and managing business finances, which are often not done systematically. The methods used in this activity include direct observation, simple bookkeeping training, and evaluation of the implementation of financial recording. The results of the observation indicate that Nasi Padang MSMEs have not kept complete financial records and still mix personal finances with business finances. Meanwhile, Warung Madura MSMEs have kept simple bookkeeping and separated business finances from personal finances, but the records are not organized neatly and systematically. The implementation of simple bookkeeping training has a positive impact on improving business actors' understanding in recording cash inflows and outflows and preparing simple profit and loss reports. The evaluation results show an increase in the ability of MSMEs to manage business finances in a more structured manner. Thus, simple bookkeeping plays an important role in increasing financial transparency, assisting business decision-making, and supporting the sustainability of MSMEs. This study recommends ongoing mentoring so that simple bookkeeping practices can be consistently implemented by MSMEs.