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This study aims to analyze the conformity between the Tax Object Sales Value (NJOP) and land market value and its implications for optimizing Local Own-Source Revenue (PAD) from the Rural and Urban Land and Building Tax (PBB-P2) sector in Oebobo District, Kupang City. The research employed a quantitative approach with descriptive and comparative methods. Data were obtained from the Kupang City Regional Revenue Agency (Bapenda), the Directorate General of Fiscal Balance (DJPK), land market surveys, and property transaction data. The analysis was conducted by comparing NJOP values with actual land market prices using conformity ratio analysis. The results indicate that the conformity level between NJOP and land market value in Oebobo District remains low, ranging from 7.97% to 12.06%. Oetete Village recorded the highest conformity level at 12.06%, while Kayu Putih Village showed the lowest at 7.97%. These findings demonstrate that the NJOP determined by the local government has not yet reflected the actual market value of land. Although the realization of PBB-P2 revenue during 2021–2025 showed relatively effective performance, the low NJOP has caused the tax base to remain below the actual economic value of land, thereby limiting the optimization of PAD. Therefore, periodic and market-based NJOP adjustments are necessary to improve fiscal fairness, strengthen the regional tax base, and increase local revenue from the PBB-P2 sector sustainably.

The development of the retail sector has created a highly competitive environment that demands human resource management (HRM) to be professional, efficient, and service oriented. However, conventional management practices that focus solely on short-ter efficiency and profit often overlook moral and spiritual values. This paper aims to analyze the implementation of Sharia principles in human resource management within the retail industry, including the principles of justice (adl), trustworthiness (amanah), excellence (ihsan), responsibility(mas’uliyyah), and transparency. This study employs a qualitative approach with literature review as the primary method, using data from books, academic journals, scholarly articles, and official documents related to HRM and Sharia principles. Data analysis techniques include descriptive, comparative, and content analysis, enabling the identification of patterns in implementing Sharia principles in HRM functions such as recruitment, training, performance appraisal, compensation, and internal supervision. The findings indicate that applying Sharia principles provides not only a normative foundation for management practices but also cultivates an ethical, professional, and sustainable organizational culture. Integrating justice, trustworthiness, excellence, responsibility, and transparency in retail HRM enhances service quality, builds public trust, and supports business sustainability. Therefore, the integration of Sharia values into modern management contributes significantly both academically and practically, serving as a guideline for retail managers to develop HRM systems that are fair, effective, and morally grounded.

Financial losses at several State-Owned Enterprises (SOEs) in Indonesia indicate significant problems in the operational management and governance of state assets. This situation not only impacts SOE business performance but also directly impacts state financial management, including transparency, accountability, and efficient budget utilization. This study aims to analyze the underlying causes of financial losses at SOEs and evaluate their impact on public financial governance in Indonesia. The method used is a literature review examining regulations, SOE financial reports, previous research, government oversight reports, and relevant academic studies. The results indicate that SOE losses generally occur due to weak internal management, decision-making that is not based on data, inefficient costs, poor governance, and inadequate government oversight. The impact on public financial governance can be seen in the increasing burden on state finances and declining public trust in the management of state assets. This study recommends strengthening the implementation of Good Corporate Governance (GCG), increasing transparency and accountability in reporting, utilizing digital technology for oversight, and comprehensive evaluation of the performance of directors and commissioners to support improvements in SOE governance and public finances.

Hydrogen-based hybrid microgrid systems have emerged as a promising solution to enhance renewable energy integration and improve energy supply reliability. By combining renewable sources such as solar and wind with hydrogen production and storage technologies, these systems address the intermittency of renewable power while ensuring continuous energy availability. This study evaluates the techno-economic feasibility, environmental impact, and scalability of hydrogen-based hybrid microgrids, with a focus on cost-effectiveness and system performance under varying operating conditions. Simulation tools, including HOMER Pro and MATLAB Simulink, are used to model the system and conduct sensitivity analyses on hydrogen production costs and demand fluctuations. Key performance indicators such as Levelized Cost of Energy (LCOE), Net Present Value (NPV), and CO₂ emissions reduction are assessed. The results show that although the system requires a high initial investment, it becomes economically viable over time due to reduced operational costs and improved efficiency. Additionally, the system demonstrates significant environmental benefits, outperforming conventional fossil fuel-based systems in terms of emissions reduction. Sensitivity analysis further indicates that advancements in hydrogen production technologies could substantially enhance economic feasibility. Overall, hydrogen-based hybrid microgrids offer a reliable and low-carbon energy solution, supporting sustainable energy transitions and reducing dependence on fossil fuels.

Climate change has encouraged corporations to establish carbon emission reduction targets as part of their sustainability strategies. However, achieving these targets depends not only on technological innovation and operational policies but also on an organization's ability to integrate decarbonization agendas into human resource management systems. This study aims to analyze the strategic role of Human Resource Directors in integrating corporate carbon emission reduction targets into employee performance management systems and leadership Key Performance Indicators (KPIs). This research employs a qualitative approach using a systematic literature review by examining various relevant scientific publications related to Strategic Human Resource Management, Green Human Resource Management, and performance management within the context of organizational sustainability. The analysis process was conducted through systematic literature selection, mapping of previous research findings, and thematic synthesis of concepts and relationship patterns identified in the literature. The findings indicate that the integration of carbon emission targets into organizational performance management systems can be implemented through sustainability-based leadership KPIs, the application of Green HRM practices, and the alignment of employee evaluation and incentive systems with corporate decarbonization objectives. This study contributes to expanding the understanding of decarbonizing leadership by positioning HR Directors as strategic actors who connect corporate sustainability policies with organizational performance management practices, thereby encouraging organizational behavioral transformation toward more sustainable business practices.

Introduction: Additive Manufacturing (AM) has revolutionized the production of complex geometries, offering flexibility, customization, and precision across various industries. However, optimizing multiple process parameters simultaneously to enhance AM performance remains a significant challenge. This study focuses on improving both mechanical properties and surface quality by utilizing multi-objective optimization techniques. Literature Review: The research reviews existing approaches in AM optimization, highlighting the limitations of single-objective optimization and the potential of multi-objective evolutionary algorithms (MOEAs). Previous studies demonstrate the difficulty of balancing competing objectives, such as tensile strength and surface roughness, within AM processes. Materials and Method: This study employs NSGA-II, MOEA/D, and SPEA2 algorithms to optimize AM parameters like layer thickness, build orientation, and infill density. The optimization aims to improve mechanical performance, including tensile strength and impact resistance, while reducing build time and surface roughness. The methodology integrates experimental validation with computational predictions to evaluate the effectiveness of these algorithms. Results and Discussion: The optimization process yielded Pareto-optimal solutions that balanced mechanical strength and surface quality. The results demonstrated improvements in tensile strength and surface finish without significantly increasing build time. Trade-off analysis highlighted the inherent conflicts between mechanical performance and surface quality, allowing for better decision-making in industrial applications. The study contributes to the AM industry by offering a comprehensive optimization framework for improving both efficiency and product quality.

Predictive maintenance (PdM) plays a crucial role in modern industrial systems by minimizing downtime, reducing maintenance costs, and optimizing asset performance. However, many predictive models operate as “black box” systems, limiting transparency and making it difficult for operators to interpret their outputs. This study aims to integrate Explainable Artificial Intelligence (XAI) techniques with Remaining Useful Life (RUL) prediction models to improve both accuracy and interpretability. Various machine learning and deep learning approaches, including Support Vector Machines (SVM), Random Forest (RF), XGBoost, Long Short-Term Memory (LSTM), and Convolutional Neural Networks (CNN), are employed to predict RUL using real-time sensor data from rotating machinery. XAI methods such as SHAP, LIME, and attention mechanisms are applied to provide human-understandable explanations of model predictions. The models are evaluated based on accuracy, Root Mean Square Error (RMSE), and interpretability scores. The results show that XAI-enhanced models outperform traditional approaches in predictive performance while offering greater transparency. These explanations help maintenance engineers better understand the factors influencing predictions, thereby improving decision-making and trust in the system. Nevertheless, the integration of XAI introduces additional computational complexity, which may pose challenges for large-scale industrial implementation. Overall, this study highlights the potential of combining XAI with RUL prediction to develop more reliable, transparent, and effective predictive maintenance solutions.

One of the most common problems faced by students is academic procrastination. This issue often leads to increased stress, poor academic performance, and difficulties in self-control. This study aims to examine academic procrastination behavior and evaluate the Solution Focused Brief Counseling (SFBC) approach as an alternative intervention. The research was conducted using a qualitative approach in the form of a literature study. Data were obtained from various relevant scientific sources, including national and international journals, reference books, and previous research findings published within the last ten years. The data were analyzed using a content analysis technique by organizing the information into several main themes, including the factors causing academic procrastination, its impact on students, and the effectiveness of SFBC implementation. The findings indicate that academic procrastination is influenced by internal factors, such as low learning motivation, weak self-control, and poor time management skills. External factors also include an unconducive learning environment and a lack of social support. In addition, the results show that the SFBC technique helps students reduce task-delay behavior by setting clear goals, strengthening self-potential, and developing realistic solution plans. Therefore, SFBC can be considered a relevant and effective approach in guidance and counseling services to address academic procrastination.

This study is motivated by the significant role of Micro, Small, and Medium Enterprises (MSMEs) in the national economy, particularly in generating employment and supporting economic growth, while still facing challenges related to product quality and competitiveness. In this context, product curation emerges as a strategic mechanism to enhance quality standards and market readiness, making the role of curators increasingly important. This study aims to analyze the influence of curator competence, digital curation technology, work environment, work motivation, work targets, teamwork, and personality traits on job satisfaction and curator performance in MSMEs, as well as to examine the role of job satisfaction as a mediating variable and commitment as a moderating variable. The research employs a quantitative approach with an explanatory design, using primary data collected through questionnaires distributed to 251 curators affiliated with the East Java Curation House. Data analysis was conducted using multiple linear regression, along with mediation and moderation testing. The findings indicate that curator competence, digital curation technology, work targets, teamwork, and job satisfaction have a significant effect on curator performance, while job satisfaction also mediates several relationships among variables. However, curator commitment does not act as a moderating variable. The implications of this study highlight the importance of strengthening curator competence, enhancing the utilization of digital technology, and developing structured and collaborative work systems to improve curator performance and the sustainable competitiveness of MSMEs.

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

Technological advancements and the rapid growth of globalization have fundamentally changed the way organizations conduct business activities, creating increasingly complex challenges and opportunities in both local and international markets. Organizations are now required to adapt quickly to changing consumer preferences, technological innovation, market competition, and economic uncertainty. In this environment, economics, management, and accounting have become three essential disciplines that play a crucial role in determining organizational effectiveness and long-term sustainability. Economics helps organizations understand market behavior, pricing strategies, supply and demand conditions, and macroeconomic factors that influence business performance. Management focuses on planning, organizing, leading, and controlling resources to ensure operational efficiency and goal achievement. Accounting provides reliable financial information through systematic recording, reporting, and analysis of transactions, enabling organizations to evaluate performance and maintain accountability. This study aims to analyze the relationship between these three disciplines in supporting organizational decision-making processes and improving overall performance. The research employs a literature review method by examining various recent academic books and journal articles. The findings reveal that the integration of economics, management, and accounting strengthens strategic planning, improves resource allocation, enhances financial transparency, and supports sustainable organizational growth in a highly competitive global environment.

This research aims to analyze the strategic role of management psychology in enhancing the performance and effectiveness of educational organizations through a systematic literature review. The development of modern educational organizations demands human resource management that is not only oriented toward administrative aspects but also considers the psychological dynamics of individuals, including behavior, motivation, and interpersonal relationships. The research method used is qualitative with a literature review approach, analyzing relevant scientific articles from the Google Scholar database. The results of the study indicate that management psychology contributes significantly to organizational productivity through three main aspects: effective organizational communication to build trust, psychology-based leadership that increases work motivation and satisfaction through recognition and fairness, and constructive conflict management that transforms tension into opportunities for innovation. The conclusion of this study emphasizes that the integration of various psychological dimensions, such as organizational citizenship behavior (OCB) and self-efficacy, is a key element in creating a conducive work environment. Therefore, leaders of educational institutions are advised to adopt a humanistic leadership style to optimize the potential of human resources and achieve superior educational quality in a sustainable and effective manner within the modern era.

This study aims to analyze the effect of inflation and interest rates on the stock prices of banking companies listed in the IDX80 index on the Indonesia Stock Exchange for the 2019–2024 period. Research data were obtained from official reports of banking company stock prices as well as inflation and interest rate data from Bank Indonesia. The study used a quantitative approach with multiple linear regression methods through the SPSS application, and classical assumption tests were conducted as a requirement for analysis. The study population included all IDX80 banking companies, with a saturated sampling technique resulting in five banks that met the criteria during the study period. The results of the partial test indicate that inflation has a positive and significant effect on stock prices, while interest rates have a negative and significant effect on stock prices. This indicates that stable inflation can still improve the performance of the banking sector, while rising interest rates tend to depress stock prices due to increased borrowing costs and a shift in investment to other instruments. The results of the simultaneous test also show that inflation and interest rates together have a significant effect on the stock prices of IDX80 banking companies. The results show that inflation has a significant positive effect on stock prices with a significance value of 0.034, while interest rates have a significant negative effect with a significance value of 0.018. Simultaneously, inflation and interest rates have a significant effect on stock prices with a calculated F value of 14.549 > Ftable 2.70 and a significance of 0.000 < 0.05.

This study aims to examine the role of management psychology in improving work motivation in organizations through a literature study approach. Data were obtained from various scientific sources relevant to the topics of management psychology, work motivation, and organizations. The results of the study indicate that management psychology plays a significant role in understanding individual and group behavior in the workplace through psychological aspects such as needs, attitudes, emotions, and personality. Work motivation is a key factor influencing employee performance, which is influenced by both internal and external factors, including rewards, work relationships, environmental conditions, and opportunities for self-development. Various motivational theories such as Maslow's Hierarchy of Needs, Alderfer's ERG, Mcclelland's Needs, And Vroom's expectancy theory provide a foundation for understanding the dynamics of work motivation. In addition, the implementation of the performance management cycle, which includes planning, monitoring, evaluation, and rewarding, has proven effective in improving employee morale.

Urban development has resulted in an increase in impermeable surfaces, increasing the risk of runoff inundating the road network. This situation occurs in the drainage system on Jl. Letjend S. Parman, Jl. Emo Kurniaatmaja, and Jl. Pulau Banda, Pasirkareumbi Village, Subang Regency. This study aims to evaluate the hydraulic performance of existing channels and develop redesign guidelines to reduce the risk of local flooding. The methods used include hydrological analysis of daily maximum rainfall data from the Subang rainfall station, rainfall frequency analysis using the Generalized Extreme Value (GEV) distribution, Intensity-Duration-Frequency (IDF) curves, and hydrological and hydraulic simulations using the Storm Water Management Model (SWMM). Model parameters include sub catchment area, rainfall intensity, time of concentration, infiltration using the Curve Number method, channel dimensions, cross-sectional shape, channel material, and the Manning coefficient. The results indicate that the GEV distribution provides a good fit for determining design rainfall. Based on the typology of a metropolitan city and a catchment area of ​​26.04 ha, the modeling period is 2 to 5 years. The SWMM simulation results indicate that some channel segments have very high flow velocities, potentially causing scour, while other segments have very low velocities, potentially causing sedimentation. This confirms the need for evaluation and restructuring of channel dimensions and slopes to improve the hydraulic performance of road drainage and reduce localized flooding.

This study aims to analyzei thei peirformancei and contributing factors to thei failurei of thei digital-baseid Civil Seirvant Manageimeint Information Sisteim (SIKILAT) adoption at thei Jambi Provincei Human Reisourceis Deiveilopmeimnt Ageincy (BPSDM) using a Teichnology, Organization, and EInvironmeint (TOEI) peirspeictivei. Thei study eimployeid a qualitativei, deiscriptivei approach. Thei reisults indicatei that SIKILAT impleimeintation is suboptimal and unsustainablei. From a teichnological peirspeictivei, obstacleis includei lack of minteinancei, limiteid systeim quality, and complicateid usability. From an organizational peirspeiktivei, thei lack of mandatory policieis and low useir compeiteincy and participation arei keiy obstacleis. Meianwhilei, from an einvironmeintal peirspeictivei thei lack of reigulations and eixteirnal preissureis havei leid to thei systeim’s deiclinei as a priority.

This study aims to determine and analyze the effect of the Current Ratio (CR) on Return on Equity (ROE) at PT Kino Indonesia Tbk for the period 2015–2025. This research employs a quantitative approach with an associative research design. The data used are secondary data obtained from the company's annual financial statements. The data analysis techniques include classical assumption tests, simple linear regression analysis, partial t-test, and coefficient of determination (R²). The results show that the Current Ratio has a negative and significant effect on Return on Equity. This is indicated by a regression coefficient value of -0.489 and a significance value of 0.001 (< 0.05). In addition, the coefficient of determination (R Square) is 0.734, which means that 73.4% of the variation in Return on Equity can be explained by the Current Ratio, while the remaining 26.6% is influenced by other factors outside this study. These findings indicate that excessively high liquidity tends to reduce the company’s profitability, suggesting inefficient management of current assets. Therefore, companies need to maintain a balance between liquidity and profitability to improve overall financial performance

separating and shredding organic and inorganic waste. This study aims to analyze the process of shredding household waste using the Computational Fluid Dynamics–Discrete Element Method (CFD-DEM) and determine the optimal operational parameters based on variations in rotor speed. The research method uses numerical simulation with SolidWorks 2024 software for geometric modeling and Ansys Rocky 2023 R1 for CFD-DEM simulation. The rotor speed variations used are 1000 RPM, 2500 RPM, and 4000 RPM with a mass flow rate of 4 tons/hour and a simulation duration of 2 seconds. The parameters analyzed included particle mass flow rate, shredding characteristics, and power consumption. The simulation results showed that a speed of 1000 RPM produced the most optimal performance with a maximum capacity of ±4 tons/hour and a stable shredding response compared to other variations. At 2500 RPM, there were high fluctuations with low capacity (±0.6 tons/hour), while at 4000 RPM, the capacity was moderate (±1.1 tons/hour) but still did not exceed the performance of 1000 RPM. Based on these results, it can be concluded that a rotor speed parameter of 1000 RPM is the most effective condition for improving the grinding efficiency and production capacity of a hammer mill-type Depackaging machine based on CFD-DEM simulation.

The performance of health workers is an important element in ensuring the quality of primary health services. In addition to technical and structural factors, psychological aspects such as job meaningfulness and work engagement are increasingly recognized as playing a role in improving performance. Health workers who interpret their work as something of value tend to show higher work attachment, which ultimately has an impact on performance. This study aims to analyze the effect of job meaningfulness on the performance of health workers through work engagement at the Mokoau Health Center, Kendari City. This study used a quantitative approach with a cross-sectional design. All health workers at the Mokoau Health Center as many as 70 people were involved as respondents through the total sampling technique. Data were collected using a structured questionnaire and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method using SmartPLS version 4.0. The results of the analysis showed that job meaningfulness had a positive and significant effect on work engagement (β = 0.563; p < 0.05). Furthermore, work engagement had a positive and significant effect on the performance of health workers (β = 0.638; p < 0.05). The indirect influence test proved that work engagement significantly mediated the influence between job meaningfulness and performance (β = 0.360; p < 0.05). Job meaningfulness improves the performance of health workers through strengthening work engagement. Therefore, the HR management strategy at the Health Center needs to be directed at strengthening the meaning of work and work attachment to improve performance in a sustainable manner.

This study evaluated the effects of compound and single-nutrient fertilizers on the growth and yield of cabbage (Brassica oleracea L.). The experiment was conducted using a randomized complete block design with seven fertilization treatments, including varying doses of compound fertilizer and a single-nutrient control. Results showed that the application of a 1.0× dose of compound fertilizer significantly improved plant height at 3 and 4 weeks after transplanting (WAT), and increased leaf number at 5 WAT. Yield components, including yield per plant, per plot, and hectare, were significantly higher in the 1.0× treatment, with an average yield of 1.92 kg per plant—an increase of 86.4% and 11.6% compared to the control and single-nutrient treatments, respectively. The relative agronomic effectiveness of the 1.0× dose reached 139%, indicating superior performance over the standard fertilizer. Economic analysis confirmed its viability, with the highest benefit-cost ratio (R/C) of 2.23 and a net profit of IDR 14,487,900. These findings suggest that compound fertilizer is both agronomically effective and economically profitable. The recommended application rate for cabbage is 211 kg/ha, applied one week after transplanting.