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This study aims to analyze financial performance using economic, effectiveness, and efficiency indicators in budget management, particularly related to Non-Tax State Revenue (PNBP) during the 2019–2024 period. The method used is a quantitative descriptive approach by comparing budgeted and realized figures for both revenue and expenditure. The results indicate that the economic level is categorized as economical, as reflected by actual expenditures being lower than the allocated budget. In terms of effectiveness, revenue performance is classified as highly effective, with most realizations exceeding the established targets. Meanwhile, the efficiency level falls into the highly efficient category, indicated by relatively low cost ratios compared to the outputs generated. However, some fluctuations occurred in certain years, reflecting dynamics in budget management. Overall, financial performance can be considered good, although continuous evaluation is still necessary to maintain stability and improve the quality of budget management in the future.

This study aims to analyze the development of regional financial performance and its effect on economic growth in Jambi Province during the 2019–2023 period. Regional financial performance is measured using the Regional Financial Independence Ratio and the Fiscal Decentralization Degree (FDD), while economic growth is proxied by Gross Regional Domestic Product (GRDP). This research employs a quantitative approach using secondary data obtained from the Central Statistics Agency (BPS), the Directorate General of Fiscal Balance (DJPK), and regional government financial reports covering 11 regencies/cities in Jambi Province. The analytical method applied is panel data regression using the Random Effect Model (REM). The results indicate that both regional financial performance and economic growth in Jambi Province experienced fluctuations throughout the study period. Partially, the Fiscal Decentralization Degree (FDD) has a positive and significant effect on GRDP, with a probability value of 0.0138. In contrast, the Regional Financial Independence Ratio does not have a significant effect on GRDP, as indicated by a probability value of 0.8843. Simultaneously, FDD and the Regional Financial Independence Ratio significantly affect GRDP, with an F-statistic probability value of 0.0390. The coefficient of determination (R²) is 0.1173, indicating that 11.73% of GRDP variation can be explained by the two variables, while the remaining 88.27% is influenced by other factors outside the research model. This study concludes that strengthening regional fiscal capacity through the optimization of local own-source revenue and fiscal decentralization policies is essential for promoting sustainable economic growth in Jambi Province.

This study investigates the role of motivation and leadership in shaping employee performance, drawing on synthesized findings from prior scholarly research. A qualitative approach employing systematic literature review was adopted. Source materials were gathered from credible academic repositories including national and international journals covering topics of motivation, leadership, and workforce performance. Data were gathered through identification, screening, and critical appraisal of relevant literature, followed by content analysis to surface recurring patterns and relationships. Findings confirm that motivation both intrinsic and extrinsic consistently strengthens employees' work ethic, productivity, and organizational commitment. Effective leadership, meanwhile, fosters a conducive work climate, supplies clear direction, and cultivates employee engagement toward organizational objectives. The two variables function as mutually reinforcing drivers: strong leadership amplifies motivational forces, while a highly motivated workforce is more responsive to quality leadership. Together, they serve as pivotal pillars for sustained performance improvement. This study contributes a comprehensive synthesis of existing evidence that may guide organizations in crafting more effective human resource management strategies.

This study aims to analyze the effectiveness and contribution of Rural and Urban Land and Building Tax (PBB-P2) from the warehouse sector in the Alak Industrial Area toward Local Own-Source Revenue (PAD) of Kupang City during the 2021–2025 period. The research employed a quantitative descriptive approach using secondary data obtained from the Regional Revenue Agency (Bapenda) of Kupang City and the Directorate General of Fiscal Balance (DJPK). Data analysis was conducted through effectiveness and contribution ratio calculations. The results indicate that the effectiveness level of PBB-P2 collection in the warehouse sector was categorized as effective to highly effective, with effectiveness values reaching nearly 100% during 2023–2025. This finding reflects improved taxpayer compliance and better tax collection performance by the local government. However, the contribution of PBB-P2 from the warehouse sector to PAD remained very low, ranging from only 0.03% to 0.04% annually. These findings suggest that although tax collection performance has been effective, the fiscal capacity generated from the warehouse sector has not significantly strengthened the fiscal independence of Kupang City. Furthermore, the Alak Industrial Area possesses strategic potential as a logistics and industrial center. Therefore, the development of the area into a Special Industrial Zone is projected to expand the tax base, increase local tax revenues, and strengthen regional fiscal capacity sustainably.

This study explores how the integrated Resource-Based View (iRBV) and Dynamic Capabilities (DC) explain the early stage of SME internationalization in Indonesia. An exploratory single-case study design is employed on a koi-breeding SME that has engaged in export activities, using a Likert-scale questionnaire to identify VRIN resources, dynamic capabilities, export performance, and internationalization barriers. The findings indicate that the SME possesses relatively strong export market knowledge, network competence, and quality reputation, but remains weak in global certifications, administrative support, and logistical capacity. From a DC perspective, sensing and seizing capabilities are already developed, whereas transforming capability is still limited in terms of reconfiguring the business model, strengthening human resources, and institutionalizing export routines. Overall, the results underscore that the success of SME internationalization is determined not only by the ownership of internal resources, but also by the firm’s ability to reconfigure those resources in the presence of environmental and institutional constraint.

The use of moldboard plows in agricultural land preparation often faces wear problems on the share component, leading to increased maintenance time and reduced operational efficiency. This study aims to design and analyze a modular concept for the plow share to improve maintenance and repair efficiency without compromising structural performance. The research methods include field observation, component dimension measurement, design modeling using CAD software, and structural analysis using the Finite Element Analysis  (FEA) method. In addition, maintenance ease was evaluated through a questionnaire based on a rating scale. The results show that the modular design significantly improves maintenance and repair efficiency, with an average score of 4.59 categorized as very good. Structural analysis indicates that the modular design reduces maximum stress on the moldboard and slightly decreases deformation, reflecting improved structural stiffness compared to the conventional design. However, the Safety Factor on the share component remains below the acceptable limit, indicating the need for further development. Overall, the modular design provides an effective solution to enhance maintenance efficiency while maintaining the structural performance of the moldboard plow.

The shaft is a crucial component in mechanical systems because it serves to transfer power and rotational motion throughout the machine. This research aims to assess the structural strength and operational performance of shafts used in a tire shredding machine through numerical simulation methods in order to achieve a safe and efficient design. The study involved several stages, including the development of shaft geometry models, the determination of boundary conditions, load application, mesh generation, and stress analysis using the finite element method. Two shaft configurations were examined: a 59 mm diameter shaft made from AISI 1045 steel and a 49 mm diameter shaft manufactured from ASTM A36 steel. The simulation results indicate that the 59 mm shaft experiences a Von Mises stress of 8.9 × 10⁻⁵ MPa, with a maximum displacement of 0 mm and a safety factor of 15. Similarly, the 49 mm shaft shows a Von Mises stress of 8.4 × 10⁻⁵ MPa, no measurable displacement, and a safety factor of 15. These findings confirm that both shaft designs are capable of safely withstanding the applied working loads. In addition, cutting system tests revealed that a 24-tooth blade achieved an efficiency of 26.9%, while a 40-tooth blade reached only 22.3%, indicating that the 24-tooth configuration provides better performance.

This study explores the development strategies of sweet pastry Micro, Small, and Medium Enterprises (MSMEs) based on Islamic economic principles in improving the local economy in Betungan, Bengkulu City. MSMEs play a crucial role in supporting economic growth and creating employment opportunities, particularly in the culinary sector, which has experienced significant expansion in recent years. In Betungan, sweet pastry businesses have shown promising potential; however, their development is still hindered by several challenges, including limited capital, low product innovation, and less effective marketing practices. This research employs a qualitative approach with a case study method. Data were collected through observation, interviews, and documentation at Jl. Ar-Rahman, Sepakat 7, Betungan, Selebar District, Bengkulu City. The study also considers the application of Islamic business values, emphasizing ethical conduct such as honesty, fairness, accountability, and the avoidance of riba and uncertainty in transactions. The findings indicate that the sustainability and competitiveness of sweet pastry MSMEs can be enhanced through several key strategies, including continuous product innovation, improving product quality, optimizing digital marketing, and strengthening business networks. In addition, integrating Islamic principles into business operations helps build consumer trust and ensures ethical business practices. Overall, these strategies not only improve business performance but also contribute to strengthening the local economy and community welfare.

The Indonesian capital market has become a vital pillar of the national economy, providing opportunities for companies to obtain funding while simultaneously providing an investment vehicle for the wider community. In this context, stocks are the most sought-after instrument due to the potential returns they offer. However, stock investment is constantly faced with uncertainty, with fluctuating stock prices often presenting challenges for investors, especially those without a thorough understanding of the company's fundamental performance. An interesting phenomenon, the starting point of this research, is the quite extreme price movements of BIPI shares over the past decade. From 2015 to 2021, BIPI's share price remained stagnant at Rp 50 per share, a condition often referred to by market participants as "gocap" (goat capit). This condition reflects low investor interest in the company's shares, possibly due to high risk perceptions or unconvincing fundamental performance.

This study aims to examine the level of regional financial independence and various financial ratios in assessing the performance of regency and city governments in the Special Region of Yogyakarta (DIY) for the 2019–2024 period. The method employed is a descriptive qualitative approach supported by quantitative data in the form of Budget Realization Reports (LRA). Performance measurement was conducted through several key indicators, including independence, effectiveness, efficiency, and growth ratios. The results indicate that the level of fiscal independence remains relatively low, characterized by a high dependency on transfer funds from the central government. On the other hand, the effectiveness ratio shows good achievement, as most regions were able to meet their revenue targets, particularly from Local Own-Source Revenue (PAD). However, the efficiency of expenditure management remains uneven across regions. Furthermore, the revenue growth ratio shows fluctuations influenced by economic conditions, including the impact of the pandemic. Overall, regional financial performance still needs to be improved, especially in strengthening fiscal independence and optimizing PAD potential.

This study aims to analyze the influence of organizational culture on employee performance through job satisfaction at the Banda Aceh City Environmental, Sanitation, and Beautification Office. This study employs a quantitative approach using an associative method. The study population consisted of 44 civil servants, all of whom were included in the sample using a census method. Data collection was conducted via a questionnaire using a Likert scale, supplemented by observations and interviews. The data analysis techniques employed included path analysis, t-tests, the coefficient of determination (R²), and the Sobel test to examine the mediating role. The results of the study indicate that organizational culture has a positive and significant effect on employee performance, with a significance value of 0.004 and a calculated t-value of 3.014. Organizational culture also has a positive and significant effect on job satisfaction, with a p-value of 0.003 and a t-statistic of 3.940. Furthermore, job satisfaction has a positive and significant effect on employee performance with a significance value of 0.000 and a t-value of 5.174. A mediation test using the Sobel test indicates that job satisfaction significantly mediates the effect of organizational culture on employee performance with a t-value of 3.818 (>1.96). The coefficient of determination of 0.832 indicates that 83.2% of the variation in employee performance can be explained by organizational culture, job satisfaction, and their interaction, while the remainder is influenced by other variables outside the scope of this study. Thus, it can be concluded that organizational culture has a strong influence on improving employee performance, both directly and through job satisfaction as a mediating variable.

This study aims to analyze the aesthetic values of Ranggawis Dance as a form of regional creative dance that develops in Purbalingga Regency. This research employs a qualitative method with a descriptive approach, supported by a choreographic aesthetic approach. The theoretical framework used is the aesthetic theory proposed, which includes aspects of form, content, and performance. Data collection techniques were carried out through observation, interviews, and documentation involving choreographers, musicians, dancers, and related parties in the performance of Ranggawis Dance. The data were analyzed descriptively using a qualitative approach by linking field findings with the applied aesthetic concepts. The results show that the aesthetics of Ranggawis Dance are formed through the harmony of form aspects, including movement, musical elements, and dancer composition; content aspects reflecting values of togetherness and joy within the community; and performance aspects demonstrated through synchronization (rampak) and dancers’ expressions. The dance movements, which combine Banyumasan, Jaipong, and contemporary elements, create a dynamic and harmonious impression, while the use of pentatonic scales strengthens the traditional character. The collaborative creative process between choreographers and musicians also contributes to the overall aesthetic unity of the performance. Therefore, Ranggawis Dance possesses strong aesthetic values, reflects local cultural identity, and has the potential to be further developed as part of traditional art preservation.

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 research investigates the influence of employee motivation and work discipline on staff performance at Cafe Empat, located in Serang City. In the hospitality and food service industry, human resources serve as a critical element for operational success due to continuous face-to-face customer interactions. Utilizing a quantitative, causal-associative framework, this study examined the entire population of 45 employees using a total sampling technique. Primary data gathered via structured Likert-scale questionnaires were processed using IBM SPSS v.26 for multiple linear regression analysis, following rigorous classical assumption testing (normality, multicollinearity, and heteroscedasticity). Results show that work motivation has a significant positive effect on employee performance (t = 4.217; p < 0.05), as does work discipline (t = 3.985; p < 0.05). The F-test confirms that both variables jointly exert a significant positive influence on performance (F = 29.843; p < 0.05). The coefficient of determination (R2 = 0.684) indicates that 68.4% of variance in employee performance is explained by these two variables, while the remaining 31.6% is attributed to factors not included in the model. Management is advised to consistently develop motivational programs and enforce disciplinary standards to sustain productivity and competitive advantage.

This study was conducted to determine the best log-linear model describing the relationship between gender, sleep duration, extracurricular activities, and student learning outcomes at SMAN 1 Kualuh Hulu. A log-linear analysis approach was used to identify interaction patterns among the variables and evaluate their contribution to student academic performance. The findings showed that the selected model adequately explained the structure of the observed data. A significant three-way interaction was identified between learning outcomes, sleep duration, and gender. The results indicated that insufficient sleep duration had a negative impact on student learning outcomes, and this effect varied by gender. Female students were found to be more vulnerable to decreased academic performance caused by sleep disturbances compared to male students. Meanwhile, extracurricular activities did not demonstrate a significant direct interaction with learning outcomes. This suggests that participation in extracurricular activities was not a major factor influencing differences in academic achievement among students at SMAN 1 Kualuh Hulu.

This study is motivated by the limited public understanding of the symbolic meaning of properties used in the Grombyang Dance of Pemalang, where most audiences merely enjoy the performance without recognizing the cultural values embedded within it. This research aims to examine and explain the symbolic meanings of the properties used in the Grombyang Dance of Pemalang as performed at Sanggar Seni Kaloka Pemalang. The method employed is a descriptive qualitative approach using semiotic analysis based on Charles Sanders Peirce, with data collection techniques including observation, interviews, and documentation. The results of the study indicate that the performance structure of the Grombyang Dance of Pemalang consists of three main parts: the opening, the core, and the closing, supported by various elements such as theme, movement, performers, makeup, costume, musical accompaniment, stage setting, and properties. The semiotic analysis reveals that the symbolic meaning of the properties can be understood through the relationship between representamen, object, and interpretant. The main property, the irus (ladle), functions as a symbol that not only represents the act of scooping Grombyang soup but also carries a belief-related meaning as a bringer of fortune in trading activities. In conclusion, the properties in the Grombyang Dance of Pemalang serve not only as aesthetic elements but also as a medium of symbolic communication that reflects cultural, social, and belief values within the community. Therefore, they are important to be preserved and more deeply understood by the public.

Libraries play a crucial role in broadening the public's knowledge horizons by improving literacy skills. However, the reality at the Samaturu Library in Jambu Malea Village shows that manual management still dominates, leading to various administrative obstacles such as data irregularities, the risk of losing important information, and inefficiencies in tracking daily activities. This condition demands digital transformation to optimize public services at the village level comprehensively and sustainably. This research focuses on the development of a web-based library information system specifically designed to modernize administrative processes to be more systematic, fast, and organized. Built using the PHP programming language and MySQL database, this platform offers an intuitive interface for both staff and members. Its superior features include book data management, membership, activity agendas, announcements, and digitizing the borrowing and return process. Furthermore, the system is capable of automatically generating periodic reports to facilitate library performance evaluation. Based on the results of comprehensive testing using the Black Box Testing method, all system functionality was proven to operate optimally according to the required specifications. Direct user trials also showed very positive responses regarding aspects of ease of navigation and operational time efficiency. The implementation of this system is expected to improve the effectiveness of internal management, accelerate the quality of services to library users, and become a major catalyst in realizing superior digital literacy governance in rural areas

This study aims to investigate the influence of Work Environment, Workload, and Leadership Style on Job Satisfaction among Non -Medical Employees at Daya Medika Clinic in West Jakarta. This study used a Likert-scale questionnaire and involved a sample of 43 employees using a non-probability sampling method and saturated sampling technique. The results of a multiple linear regression analysis using SPSS version 26 indicate that Work Environment has a positive and significant effect on Employee Job Satisfaction, Workload has no significant effect on Employee Job Satisfaction, while Leadership Style has a positive and significant effect on Employee Job Satisfaction. These findings provide insights for Daya Medika Clinic management in improving the quality of the work environment and implementing appropriate leadership styles to enhance employee job satisfaction. These findings have practical implications for improving employee performance and organizational effectiveness, and serve as a reference for further research in the field of human resource management.

This study is motivated by the importance of the principal’s leadership role in improving the effectiveness of organizational management in Early Childhood Education (ECE) institutions. As an educational leader, the principal is responsible for organizing, directing, and coordinating all available resources in ECE institutions to ensure they function effectively and efficiently. The aim of this study is to analyze the influence of principal leadership on ECE organizational management. The research method used is a qualitative approach with data collection techniques including observation, interviews, and documentation studies. The findings indicate that effective principal leadership, particularly democratic and participatory leadership styles, has a positive influence on improving the quality of ECE organizational management in terms of planning, organizing, implementation, and program evaluation. In addition, effective leadership also enhances teacher performance and creates a conducive working environment. The implication of this study suggests that improving the leadership competence of principals is essential to support the optimal management of ECE institutions.

This study examines how work motivation and work discipline shape the job performance of employees at Cafe Empat, Serang City. The culinary and hospitality sector relies heavily on human resources as the backbone of service quality, given the high frequency of direct customer interactions involved. Adopting a quantitative, causal-associative research design, this investigation encompassed the entire workforce of 45 employees through a census or total sampling approach. Structured Likert-scale questionnaires served as the primary data collection instrument, and the resulting data were subjected to multiple linear regression analysis via IBM SPSS version 26, after satisfying the prerequisites of classical assumption tests covering normality, multicollinearity, and heteroscedasticity. The analysis reveals that work motivation exerts a significant positive impact on employee performance (t = 4.217; p < 0.05), and the same holds true for work discipline (t = 3.985; p < 0.05). An F-test further confirms that both variables, when considered jointly, produce a significant combined effect on performance (F = 29.843; p < 0.05). The coefficient of determination (R2 = 0.684) indicates that the two predictors collectively account for 68.4% of the variance in employee performance, with the remaining 31.6% attributable to other factors outside the model. On the basis of these findings, it is recommended that management at Cafe Empat invest in structured motivational frameworks and reinforce discipline systems as complementary levers for sustained operational excellence.