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Marketing management is a planning process. implementing target market control and acquiring, retaining and growing customers through creating, delivering and communicating superior customer value. The aim of this research is to understand consumer needs and behavior, as well as analyze the market environment, increase consumer awareness and recognition of MSME products or services, increase the ability of MSMEs to compete in the market by developing innovative and effective marketing strategies. As for marketing strategies that can help develop MSME businesses and manage wise financial management, strategies can also be described using a SWOT analysis.

The utilization of geothermal energy as a renewable energy source is growing in an effort to reduce dependence on fossil energy and its negative impact on the environment. However, the exploitation of this natural resource still contains potential ecological risks if not managed wisely. This article examines the use of geothermal energy through the perspective of the environmental ethics of Meng Zi (Mencius), a classical Confucian philosopher, who emphasized harmony between humans and nature. Meng Zi's ethical approach highlights the importance of virtue, moderation and respect for the natural order in every human activity, including energy management. Through a philosophical-critical study, this article shows that the application of Meng Zi's environmental ethics can provide a moral foundation for sustainable and equitable geothermal exploration policies and practices. Thus, the synergy between modern technology and classical ethical wisdom is key to realizing ecological sustainability and harmony.

This study seeks to identify and prioritize the factors influencing employee job satisfaction at PT. Tirta Perkasa Sejahtera using the Analytical Hierarchy Process (AHP). The research integrates both literature review and expert judgment to determine factors such as work environment, interpersonal relationships, compensation systems, career development, and work-life balance. AHP was used to analyze pairwise comparison matrices to establish the relative weight of each criterion. The results showed that compensation and career development were the most influential factors, followed by work-life balance, work environment, and interpersonal relationships. The study provides a quantitative basis for management to enhance employee satisfaction and improve organizational performance.

This study is a literature review aimed at examining how accounting influences the management and optimization of taxation within companies. The review focuses on four main aspects: the basic concepts of tax accounting, the role of accounting in tax optimization, the relationship between tax accounting and taxpayer compliance, and tax risk management through accounting. Tax accounting functions as a strategic tool to help companies understand and apply tax regulations appropriately. Through accurate financial recording and reporting, companies can optimize their tax burdens legally and efficiently. In addition, sound accounting practices promote higher levels of tax compliance and assist in identifying and managing tax risks that could harm the company. Thus, accounting plays an important role in establishing effective, efficient, and sustainable tax governance in modern business practices.

In the highly competitive retail industry, companies must go beyond marketing. They must also prioritize strong customer relationships and trust. This study examines how Customer Relationship Management (CRM) influences repeat purchases at Makkiyah Retail Stores, with customer trust as the connecting factor. Using quantitative methods and explanatory approaches, the study collected data from 110 returning customers through a Likert-scale questionnaire. Data analysis was conducted using Structural Equation Modeling-Partial Least Square (SEM-PLS). The study findings indicate that CRM has a significant positive effect on repeat purchases, both directly and through increasing customer trust levels. Customer trust plays a significant role in strengthening the relationship between CRM and repeat purchase decisions. These findings highlight the importance of consistent, innovative, and trust-focused CRM management to enhance loyalty and repeat purchases in a competitive retail environment.

The increasing use of gadgets among medical students raises concerns about the health impacts, especially on sleep quality and eye health. Medical students have a high intensity of digital device use due to academic demands, which has the potential to cause excessive exposure to blue light (blue light), sleep disturbances, and eye fatigue (eye strain). This study aims to explore the relationship between the duration of gadget use with sleep quality and eye strain in medical students and to understand the factors that strengthen or weaken its impact. The research method used is qualitative descriptive based on a literature study by reviewing literature from scientific journals, books, and relevant documents. The results of the study showed that exposure to blue light can reduce melatonin production, disrupt circadian rhythms, and cause sleep disorders such as insomnia. In addition, long-term use of gadgets without sufficient rest increases the risk of digital eye strain, characterized by symptoms such as dry eyes, blurring, pain, and headaches. Medical students who are susceptible to intensive exposure to digital screens are at higher risk of this disorder. In conclusion, there is a strong interconnection between gadget use, sleep quality, and eye fatigue. Preventive efforts such as screen time management, use of blue light filters, and education about healthy visual habits are important to maintain the health and productivity of medical students.

Background: Hypertension is a chronic disease that requires long-term management through effective self-care behavior. Family support plays a crucial role in encouraging adherence and success in disease management among hypertensive patients. Method: This study used a quantitative approach with a cross-sectional design. A total of 106 respondents were selected using a consecutive sampling technique. Data were collected using validated and reliable questionnaires and analyzed using the Somers’ D test to determine the relationship between family roles and self-care management. Result: The majority of respondents received good family support (76.4%) and demonstrated good self-care management (61.3%). Statistical analysis showed a significant relationship between family roles and self-care management (p < 0.001), with a Somers’ D coefficient of 0.430. Family roles explained approximately 24.6% of the variation in patients' self-care behavior. Conclusion : There is a significant relationship between family roles and self-care management among hypertensive patients. Good family support, particularly emotional and instrumental support, can enhance the effectiveness of self-care in managing hypertension.    

The duration of the second stage of labor is a significant factor influencing maternal and neonatal outcomes. Maternal and neonatal mortality rates remain a major global health challenge, and various risk factors, including prolonged second stage of labor, contribute to this issue. Successful childbirth is influenced by risk factors such as maternal age, parity, and body mass index (BMI). This cross-sectional study aimed to analyze the relationship between maternal age, parity, and BMI on the duration of the second stage of labor among 224 postpartum women at TPMB M in 2023. The results showed that women with advanced maternal age (<20 years or >35 years), nulliparity or grand multiparity, and underweight or obese BMI were at significantly higher risk of prolonged second stage of labor. These findings highlight the need for special attention to pregnant women with these risk factors to prevent obstetric complications. Healthcare providers are encouraged to enhance risk factor monitoring through education, screening, and comprehensive management during pregnancy.

This study aims to analyze the influence of core values of Morality, work facilities, and work- life balance on employee commitment, with mental well-being as a mediating variable. This study was conducted on employees in the Administrative Bureau of the Leadership of the Regional Secretariat of East Java Province using a quantitative approach. Data was collected through a questionnaire of 50 respondents and analyzed using regression tests and Sobel Test to test the mediation effect. The results of the study show that the core values of Ber-Akhlak in work, work facilities, and work-life balance have a positive and significant influence on mental well-being. In addition, mental well-being has a significant influence on employee commitment and mediates the relationship between the three independent variables and employee commitment. Work facilities provide the greatest mediation influence compared to the core values of Moral Character and Work-Life Balance, emphasizing the importance of the role of leaders in supporting the mental welfare of employees in carrying out their work. This finding gives implications that the Administrative Bureau of the Leadership of the Regional Secretariat of East Java Province can increase employee commitment by implementing the core value policy of Ber-Akhlak, supporting work-life balance, and strengthening work facilities. This research also contributes to the human resource management literature by offering a new perspective in supporting employee mental well-being as a strategic factor in increasing organizational loyalty.

Organizations today face increasing challenges related to environmental sustainability and social responsibility, requiring them to adopt modern management practices that enhance their sustainability and growth. This research aims to examine the concept of Green Human Resources Management (GHRM) and its role in supporting organizations' sustainable growth strategies. The research addresses the importance of adopting human resource management policies that take environmental dimensions into account, such as green recruitment and training, sustainable performance management, and rewards that promote positive environmental behaviors. It also explores the relationship between these dimensions and achieving sustainable organizational growth by improving operational efficiency, enhancing corporate image, and increasing employee and stakeholder satisfaction. The research relies on an analytical methodology that combines theoretical studies and practical experiences from organizations that have implemented green human resource strategies and achieved success in sustainable growth. The research concludes that integrating GHRM activities with organizational growth strategies leads to a sustainable competitive advantage and enhances organizations' ability to address modern environmental and economic challenges. What distinguishes our research from previous studies is its attempt to link the two disciplines of green human resource management and organizational growth strategy. This in itself is a rarity in this field compared to other research that links a single, precise discipline, given the importance of the role played by human resources and its impact on all business administration disciplines.

The purpose of this study is to determine the effect of apparatus competence, internal control and financial systems on fraud prevention in the management of village fund financial reports in Rokan Hulu Regency. In addition, this study also tests individual morality as a moderating variable for the relationship between internal control and financial systems on fraud prevention in the management of village fund financial reports in Rokan Hulu Regency. This research design uses a quantitative approach with the type of primary data that is the sample of village officials from 139 villages in Rokan Hulu Regency. The sample determination was done using the Cluster random sampling technique. The minimum sample in this study was 246. The data analysis technique used in this study uses SEM (Structural Equation Modeling) with the help of IBM-Amos software. The results of this study indicate that internal control and financial systems have an effect on fraud prevention, but the competence of the apparatus does not have an effect on fraud prevention. In addition, individual morality is not able to moderate the effect of the competence of the apparatus and financial systems on fraud prevention. However, it is able to moderate the effect of internal control on fraud prevention.

The rapid development of e-commerce in Indonesia makes good data management very important. If the data presented is inaccurate or irrelevant, this can make consumers feel dissatisfied, and even lose trust in the platform. This study aims to see the extent to which data quality affects consumer trust and satisfaction on e-commerce platforms. The method used in this research is a literature study, namely by collecting and reviewing various scientific sources such as journals, books, and articles that discuss e-commerce, data quality, and consumer behavior. This study does not use field data, but focuses on the discussion of relevant previous studies. The results of the study show that good data quality such as accurate, complete, and appropriate data for consumer needs can increase user trust and satisfaction. Therefore, e-commerce platforms need to pay attention to good and transparent data management in order to maintain long-term relationships with their customers.

This study aims to examine the effect of time flexibility in the implementation of online-based learning on student academic performance in the Management Study Program, State Islamic University of North Sumatra (UINSU). This study adopts a quantitative approach as the main method. Data collection instruments in the form of questionnaires were distributed to active students as respondents. The data obtained were then analyzed using simple linear regression techniques to illustrate the relationship between the level of flexibility of study time and student academic achievement. The results of the analysis show that the flexibility of study time has no significant effect on student learning outcomes, with a significance value of 0.315 and a coefficient of determination (R²) of 0.027. This finding indicates that flexibility of study time is not enough to improve learning outcomes without being supported by time management skills, discipline, and learning independence. Therefore, effective online learning strategies need to be accompanied by soft skills training so that learning outcomes can be optimized. Future research is expected to integrate mediating variables such as self-regulated learning, learning motivation, and quality of learning environment to gain a deeper understanding of the determinants in the context of online learning.

This study aims to explore the role of digital-based operational innovation in enhancing the competitiveness of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The background lies in the growing need for MSMEs to adapt to technological advancements in order to maintain their existence and improve business performance amid increasingly intense competition. Using a qualitative approach with a literature review method, data were collected from various credible academic sources published within the last five years (2019–2024), including journals, institutional reports, and relevant literature. The findings reveal that the adoption of technologies such as digital point-of-sale (POS) systems, cloud-based inventory management, and Customer Relationship Management (CRM) significantly contributes to operational efficiency, market expansion, and service quality improvement. However, the digitalization process among MSMEs still faces several challenges, including low digital literacy, limited infrastructure, and inadequate access to training. In conclusion, the success of MSME digital transformation heavily depends on the collaboration between business actors, government, academia, and other stakeholders to build an inclusive and sustainable digital ecosystem.

Anemia is a common complication in cancer patients, especially in advanced stages, which affects quality of life and response to therapy. This study aims to analyze the relationship between cancer stage and hemoglobin (Hb) levels in female patients undergoing chemotherapy. This quantitative study used a cross-sectional design and involved 54 female cancer patients at the H. Adam Malik General Hospital Polyclinic, Medan. The sampling technique used convenience sampling. Data were analyzed using the Spearman's rho test to determine the relationship between cancer stage and Hb levels. The majority of respondents were in stage 3 (48.1%) and stage 4 (37.0%), with 63% experiencing moderate anemia (Hb 8–10 g/dL). The results of the Spearman test showed a significant positive correlation between cancer stage and Hb levels (r = 0.683; p = 0.000), indicating that the more advanced the cancer stage, the lower the hemoglobin levels tend to be. It was concluded that there was a significant relationship between cancer stage and hemoglobin levels in female patients. These results emphasize the importance of monitoring Hb levels in clinical management and nursing care of cancer patients, especially in advanced stages.

Supporter fanaticism is a social phenomenon commonly found in the world of sports and can have both positive and negative impacts. This study aims to examine the relationship between supporter fanaticism and aggressive behavior in the context of sports through a sociological approach. The method used is a literature review by analyzing relevant scientific articles, books, and research reports. The findings indicate that supporter fanaticism often stems from a strong collective identity, which under certain conditions can lead to aggressive behavior, both verbal and physical. Factors such as extreme group identification, inter-group provocation, and socio-cultural conditions contribute to the potential for aggression. This study provides implications for supporter management in sports, particularly in creating a safe and healthy match atmosphere. A sociological approach helps to understand supporter group dynamics more holistically and serves as a foundation for formulating preventive policies against violence in sports.

This research analyzes the strategies and collaboration between guidance and counseling teachers and homeroom teachers in addressing problematic students at SMP Negeri 4 Medan. The background of this study highlights the importance of guidance and counseling services in supporting students’ personal and social development, especially during the critical transition period in junior high school. However, the implementation of these services often encounters obstacles such as negative perceptions, lack of formal guidelines, and professional challenges. Using a qualitative descriptive method through interviews, observations, and documentation, the research reveals that effective strategies include building positive relationships, early detection, preventive and curative interventions, and open communication with parents. The synergy between guidance and counseling teachers and homeroom teachers, through regular information exchange and coordinated intervention planning, significantly improves the management of problematic students. Nevertheless, challenges such as limited time, differences in role perceptions, and lack of structured communication forums still hinder optimal collaboration. The study concludes that comprehensive and coordinated collaboration is essential for effective management of student problems in schools.

This article examines the shift in local government authority over mineral and coal mining management following the enactment of Law Number 23 of 2014 on Regional Government. The transfer of authority from regency/city governments to provincial and central governments has created normative disharmony between the Regional Government Law and the Mining Law, resulting in legal uncertainty at the implementation level. Using a normative juridical approach and Hans Kelsen’s theory of the hierarchy of norms, this article analyzes the legal validity of the transfer and identifies structural conflicts within the legal system. The findings indicate that the current regulation lacks both hierarchical consistency and functional clarity. Therefore, a reconstruction of the legal framework for mining governance is required to balance the principle of legality with the concept of regional autonomy. A model of limited delegation, sectoral regulatory harmonization, and the application of multilevel governance are proposed as key recommendations to ensure a fair, effective, and constitutional relationship between central and local governments.  

This study aims to analyse the effect of work climate on teacher morale at MAN 1 Medan. Work climate is an important factor in creating a work atmosphere that supports the performance and motivation of educators. Teachers' morale, as an indicator of the success of the education process, is influenced by various aspects, including interpersonal relationships, leadership of the madrasah head, and work environment conditions. This study used a quantitative approach with a survey method. Data were collected through questionnaires distributed to 50 teachers at MAN 1 Medan. Work climate variables were measured through dimensions such as leadership, openness of communication, and peer support. Meanwhile, morale was measured through indicators of productivity, motivation, and commitment to duty. Data analysis was conducted using simple linear regression technique to determine the relationship and influence between the two variables. The results showed that work climate has a significant influence on teachers' morale at MAN 1 Medan. This finding indicates that a positive work climate, characterised by open communication, adequate support, and inspirational leadership, can significantly improve teachers' morale. Conversely, a less conducive work climate negatively impacts teachers' motivation and performance. This study concludes that effective work climate management is an important strategy in improving teachers' morale. The madrasah is advised to pay attention to the aspects that make up the work climate, such as rewarding performance, creating a harmonious working atmosphere, and ensuring good communication between the madrasah head and teachers. Thus, the quality of education at MAN 1 Medan can continue to be improved through strengthening the morale of the teaching staff.

Firm value is a metric that reflects investors’ perception of management’s success in managing the company, as represented by the market price of its shares. The transportation and logistics sector in Indonesia has faced significant challenges, especially since the COVID-19 pandemic, which has led to fluctuations in firm value. This study aims to analyze the effect of managerial ownership structure, sales growth, and business risk on the firm value of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. This research employs a quantitative approach with an associative research design. The primary theoretical framework used is agency theory, which explains the relationship between owners and managers and highlights the importance of aligning their interests in decision-making processes. The sample consists of 16 companies selected using purposive sampling, resulting in 48 observations over three years. Data were obtained from the official IDX website and analyzed using multiple linear regression with the help of SPSS software. The dependent variable is firm value, measured by price to book value (PBV), while the independent variables are ownership structure, measured by management ownership percentage (MOP); sales growth, measured by growth sales rate (G); and business risk, measured by the degree of operating leverage (DOL). The results of the study indicate that all three independent variables have a positive and significant effect on firm value. These findings support agency theory and demonstrate that an appropriate ownership structure, stable sales growth, and effective management of business risk can enhance firm value. This study is expected to contribute to the development of accounting science and managerial practices in the transportation and logistics sector, as well as provide insights for investors in making informed investment decisions.