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This study aims to analyze the relationship between epistemology and scientific logic in the development of scientific knowledge using a library research approach by reviewing relevant literature in the fields of philosophy of science, theory of knowledge, and principles of scientific logic. The findings indicate that epistemology serves as a philosophical foundation for understanding the origin, structure, and validity of knowledge, while scientific logic functions as a systematic tool that guides reasoning in constructing rational and consistent scientific truth. Both have a complementary relationship, where epistemology provides a normative framework for determining the criteria of knowledge validity, and scientific logic ensures that the reasoning process is structured, coherent, and free from fallacies. Therefore, the integration of epistemology and scientific logic plays a crucial role in producing scientific knowledge that is objective, measurable, and academically accountable, while also enhancing the overall quality and credibility of the scientific process.

This study aims to determine and analyze the impact of the work environment on employee job satisfaction at the Human Resources Development Agency (BPSDM) of Jambi Province. The research is motivated by the importance of a supportive work environment in creating comfort, increasing motivation, and improving employee job satisfaction, since preliminary observations found several work-environment problems such as inadequate room cooling, disrupted toilet water supply, and unstable Wi-Fi network. This study used a quantitative approach with an associative research design. The population consisted of 75 employees, all of whom were used as the sample through a saturated sampling technique. Data were collected using a four-point Likert-scale questionnaire and analyzed with validity tests, reliability tests, classical assumption tests, and simple linear regression using SPSS. The results show that the work environment has a significant impact on employee job satisfaction, evidenced by a significance value smaller than 0.05, with a coefficient of determination of 61.8 percent. This indicates that the better the work environment, both physical and non-physical, the higher the employee job satisfaction. This research is expected to serve as a consideration for the agency in improving the quality of the work environment to support employee job satisfaction and performance.

Poultry agribusiness is a key driver of food security and rural economic development in developing countries. However, the sector remains vulnerable to infectious diseases such as avian influenza and Newcastle disease, which can disrupt production systems and supply chain continuity. Although previous studies have examined poultry disease control, biosecurity, and supply chain disruption, evidence on how risk and crisis communication supports outbreak management and resilience in developing-country poultry agribusiness remains fragmented. This study applied a systematic literature review (SLR) approach under PRISMA guidelines to synthesize risk and crisis communication strategies in poultry disease management and their contribution to supply chain resilience. Only seven relevant studies published between 2020 and 2025 met the inclusion criteria and were analyzed using the PICO framework. Quality assessment using the Mixed Methods Appraisal Tool (MMAT), combined with systematic data extraction in Microsoft Excel 2021, was conducted to improve methodological transparency and consistency. The novelty of this review lies in integrating communication strategies, enabling and constraining factors, digital tools, One Health perspectives, and public–private collaboration within a single analytical synthesis. The findings indicate that participatory, transparent, and coordinated communication can support disease prevention and crisis preparedness, particularly when strengthened by stakeholder trust, policy support, training, and accessible information channels. However, limited digital literacy, inadequate infrastructure, and cultural barriers may reduce communication effectiveness. Overall, this review highlights the need for inclusive communication systems and collaborative governance to strengthen poultry supply chain resilience in developing countries, while recognizing that the small evidence base limits broad generalization.

Heat stress is a major constraint in broiler production systems located in humid tropical climates, where high ambient temperature and relative humidity impair growth performance, feed efficiency, and animal welfare. This systematic review synthesizes peer-reviewed studies published between January 2015 and December 2025 evaluating environmental housing designs and cooling strategies for mitigating heat stress in broiler chickens. This systematic review followed the PRISMA 2020 guidelines and synthesized peer-reviewed studies retrieved from Scopus, Web of Science, and ScienceDirect, published between January 2015 and December 2025. From 500 records initially identified, 26 studies fulfilled the predefined eligibility criteria and were included in the qualitative synthesis. The findings demonstrate that evaporative cooling systems, tunnel ventilation, and automated climate control technologies consistently reduced indoor temperature (2–6°C) and improved body weight gain, feed conversion ratio (FCR), and mortality rates under hot-humid conditions. However, cooling efficiency was strongly influenced by ambient humidity, necessitating integrated and adaptive environmental control approaches. Smart sensor-based systems further enhanced microclimate stability and thermal uniformity within broiler houses. Beyond performance improvements, optimized environmental management reduced physiological stress indicators, including heterophil-to-lymphocyte ratios and corticosterone levels. Overall, integrated, humidity-adaptive, and energy-efficient cooling strategies are essential to sustain productivity, welfare, and climate resilience in tropical broiler production systems.

Cattle farming plays a strategic role in rural economic development by generating employment, supplementary household income, and contributing to food and nutritional security. However, in Indonesia, most smallholder cattle enterprises remain traditional and small-scale, leading farmers to treat livestock farming primarily as a secondary livelihood. While previous studies have largely focused on technical adoption and production performance, limited attention has been given to farmers’ psychological interest as a foundation for sustaining livestock enterprises. Therefore, this study aims to analyze the level of community interest in cattle farming and examine the influence of farmers’ characteristics (age, education level, herd size, number of family dependents, farming experience, and primary income) on such interest. A quantitative survey was conducted involving 34 cattle farmers in Taji Village, Jabung District, Malang Regency, selected using total sampling. Data were collected through structured questionnaires and analyzed using multiple linear regression. The findings reveal that community interest in cattle farming is generally high, as reflected in emotional (3.93), cognitive (3.81), and conative (3.74) dimensions measured on a four-point Likert scale. Regression results indicate that age has a significant positive effect (p = 0.022), whereas farming experience has a significant negative effect (p = 0.025) on interest levels. Other variables show no statistically significant influence. These findings highlight that psychological engagement in cattle farming is shaped more by demographic and experiential factors than by formal education or income level. The study contributes to the literature by positioning interest as a psychological determinant of livestock sustainability. Policy implications emphasize the urgency of risk-mitigation extension programs to address farmer burnout, incentivized intergenerational knowledge transfer, and cooperative-based institutional support to ensure smallholder livestock sustainability.

Stroke remains one of the leading causes of mortality and disability worldwide, including in Indonesia. The increasing prevalence of stroke and Years Lived with Disability (YLD) reflects its growing health burden. This study aimed to analyze trends in stroke prevalence and YLD in Indonesia during 2021–2023 using data from the Global Burden of Disease (GBD). A quantitative descriptive design with an ecological and time-trend approach was employed. Secondary data were obtained from the GBD Results Tool and analyzed using R version 4.4.1. The analysis focused on major geographical regions across Indonesia. The results showed a gradual increase in both stroke prevalence and YLD during the study period. Java recorded the highest prevalence and YLD, while Maluku and Papua showed lower prevalence but greater variation in YLD. These trends were associated with urbanization, unhealthy lifestyles, hypertension, diabetes, and unequal access to healthcare and rehabilitation services. Pearson correlation analysis demonstrated a very strong association between stroke prevalence and YLD (r > 0.99) across all years. The findings highlight increasing stroke burden and regional disparities, emphasizing the need for equitable healthcare access, risk factor control, and strengthened post-stroke rehabilitation programs.

Mental health disorders, particularly depression and anxiety, remain major contributors to the global burden of disease and disability. Socioeconomic inequality, including differences in Gross National Income (GNI) per capita, is considered an important factor influencing mental health outcomes. This study aimed to analyze the relationship between GNI per capita and the prevalence of depression and anxiety disorders globally using data from the Global Burden of Disease (GBD) 2023 database. A descriptive ecological study design was conducted using secondary data from 187 countries and regions. Data were analyzed using descriptive statistics, Spearman correlation tests, and regional comparative analysis with ANOVA. The results showed substantial disparities in mental health burden and income distribution across regions. Africa had the highest average prevalence of depression, while Asia showed the greatest variability in anxiety disorders. A significant negative correlation was found between depression prevalence and income levels (r = -0.213; p = 0.003), indicating higher depression rates in lower-income countries. However, anxiety showed a weak and insignificant relationship with income (r = -0.079; p = 0.281). These findings emphasize the need to reduce socioeconomic inequalities and strengthen mental health systems through integrated healthcare services and multisectoral policies.

Colorectal cancer and paralytic ileus are significant health concerns worldwide, including in Indonesia, where their prevalence and mortality rates have shown concerning trends. This study aims to compare the prevalence and mortality of paralytic ileus and colorectal cancer in Indonesia using data from the Global Burden of Disease (GBD) for the years 2019, 2021, and 2023. A secondary data analysis was conducted using GBD 2023 data, focusing on prevalence, incidence, and mortality rates for both conditions across 34 provinces in Indonesia. The study employed a time-trend analysis to observe the changes in disease burden over the specified years, along with examining the differences in disease characteristics based on sex, age groups, and regions. Results indicated that colorectal cancer has a higher burden of disease, with significantly higher prevalence and mortality rates compared to paralytic ileus. This highlights the urgent need for enhanced prevention, early detection, and management strategies for colorectal cancer in Indonesia. The findings emphasize the importance of integrated healthcare policies to address both conditions effectively, focusing on regions with the highest disease burden. Further research is recommended to explore the underlying risk factors and to evaluate the effectiveness of current healthcare interventions.

This study aims to analyze the trends in the prevalence of ischemic heart disease (IHD) in Indonesia from 2019 to 2023 based on data from the Global Burden of Disease (GBD) study, with a focus on gender differences between males and females. The data used in this study includes detailed prevalence data for IHD based on province and gender. The analysis reveals that the prevalence of IHD is higher in males than in females, with greater fluctuations observed in females, particularly after menopause. Although there are significant differences in the prevalence across several provinces, risk factors such as smoking, obesity, hypertension, and diabetes contribute significantly to the increasing prevalence of this disease. However, the differences in prevalence between provinces and genders are not always statistically significant, indicating that other factors such as access to healthcare, lifestyle, and socio-economic factors also influence the distribution of this disease. This study provides valuable insights for the development of gender-based heart disease prevention policies and introduces more targeted interventions.

The development of the digital economy has led to increasing complexity in tax management for technology-based companies. Various digital business activities, such as cross-border transactions, the utilization of intangible assets, and evolving tax regulations, require companies to adopt appropriate tax strategies. This study aims to analyze the strategic role of tax consultants in supporting business decision-making within technology-based firms. The research employs a qualitative approach using a literature review method, examining various scientific journals, books, tax regulations, and relevant professional publications. The findings indicate that tax consultants no longer function solely as compliance supporters but have evolved into strategic partners for companies in tax planning, the utilization of fiscal incentives, tax risk mitigation, digital transaction management, and investment and business expansion decision-making. This role contributes to improved financial efficiency and reduced tax-related legal risks. This study emphasizes that the involvement of tax consultants from the business planning stage can enhance the quality of managerial decision-making in technology-based companies.

This study aims to analyze the contribution of state and regional taxes to state revenue and regional fiscal independence in Indonesia. Taxes are the primary source of revenue used to finance governance and national and regional development. The study employed a qualitative descriptive method with a literature review approach and secondary data analysis derived from the State Budget (APBN) report, the Central Statistics Agency (BPS), and various scientific articles indexed by Sinta. The data were analyzed to identify the contribution of taxes to state revenue and the role of regional taxes in increasing Regional Original Income (PAD). The results show that tax revenue remains the largest source of state revenue, with dominant contributions coming from Income Tax (PPh) and Value Added Tax (PPN). Furthermore, regional taxes play a crucial role in enhancing regional fiscal capacity and supporting the implementation of regional autonomy. The effectiveness of tax management is influenced by the level of taxpayer compliance, the digitalization of tax administration, and the quality of government oversight. This study implies that optimizing the tax system through digital transformation and increasing public awareness can sustainably strengthen state and regional revenue.

The advancement of digital technology has encouraged the transformation of airport services, including the implementation of Customer Service through Contact Center 172. This study aims to analyze the implementation of Contact Center 172 in improving service responsiveness at Adi Soemarmo International Airport, Boyolali. The study employed a descriptive qualitative approach with a case study method. Data were collected through observation, interviews with five informants, and documentation, and analyzed using the Miles and Huberman interactive analysis model consisting of data collection, data reduction, data display, and conclusion drawing. The findings indicate that the implementation of Contact Center 172 has supported digital service transformation through an integrated communication system that facilitates real-time information delivery and complaint handling. The service has improved Customer Service responsiveness by providing easier access to information, faster response times, and more effective coordination among service units. Supporting factors include competent human resources, integrated systems, and adequate digital facilities, while the main obstacles involve limited internet connectivity, system maintenance disruptions, high complaint volumes, and limited user understanding of digital services. Therefore, strengthening technological infrastructure, improving staff competencies, and increasing public awareness are essential to optimize digital-based airport services.

This study aims to systematically analyze the implementation of severance pay policy as a manifestation of post-employment compensation and its profound impact on the harmony of industrial relations within the regulatory framework of the Omnibus Law in Indonesia. Utilizing a Systematic Literature Review (SLR) methodology aligned with the PRISMA framework, this research comprehensively synthesizes data from 25 selected academic articles encompassing human resource management, employment law, and organizational behavior. The findings reveal that the paradigm shift from the previous labor regulations to the Omnibus Law framework has fundamentally altered the calculation mechanisms and statutory floors for severance pay. While these legislative adjustments are strategically designed to enhance organizational agility and mitigate financial distress for corporations, they have engendered substantial apprehension among the workforce regarding the degradation of normative rights. Consequently, this policy transformation presents a critical challenge to sustaining industrial harmony, frequently precipitating labor disputes, diminishing employee morale, and intensifying bipartite conflicts. This study recommends that human resource practitioners proactively develop transparent communication strategies and design complementary post-employment benefit architectures to restore distributive justice. Furthermore, policymakers are urged to institute robust oversight mechanisms to ensure equitable implementation and safeguard worker welfare without compromising long-term business sustainability.

Good study habits are an important factor in achieving success in elementary school learning. However, based on observations in class 3 of SDN 1 Bugel, it was found that students still show less disciplined behavior during the learning process, especially during group activities, such as talking without permission, not paying attention, and not following classroom rules. This study aims to improve students' study discipline in grade 3 of SDN 1 Bugel by using the Star Rewards system within the cooperative learning model called Numbered Heads Together (NHT). This study uses the Classroom Action Research (PTK) approach with a two-cycle design following the Kemmis and McTaggart model. The research subject is 17 third-grade students from SDN 1 Bugel. Data collection was done through observation, questionnaires, documentation, field notes, and interviews. Data analysis was done using both quantitative and qualitative descriptive techniques. The research results show that using the Star Rewards system in cooperative learning type NHT has significantly improved students' discipline in studying. The average score on the discipline questionnaire increased from 69.5 in cycle I to 85.5 in cycle II, showing an increase of 16.03 points. The minimum score for students has gone up from 50 to 75, showing that all students have improved in terms of discipline. Giving positive reinforcement through stars has been proven to motivate students to be more disciplined, focused, and responsible during learning. This finding suggests that combining the NHT model with the Star Rewards system can be an effective strategy for helping build discipline in elementary school students.

This study investigates the relationship between green practices and corporate tax avoidance, focusing on green accounting, environmental performance, and corporate social responsibility (CSR) among 19 Indonesian publicly listed companies from 2021 to 2024. The research aims to examine whether environmentally responsible strategies influence firms’ tax behavior and how sustainability practices mediate this relationship. A quantitative approach was employed, collecting data from corporate financial statements, ESG reports, and sustainability disclosures. The analysis included descriptive statistics, correlation tests, and pooled ordinary least squares regression to explore the effects of green accounting, environmental performance, and CSR on the effective tax rate (ETR) as a proxy for tax avoidance. Results indicate that green accounting is positively associated with higher ETR, suggesting reduced tax avoidance, while CSR negatively impacts ETR, implying that sustainability initiatives can be strategically used to mask aggressive tax planning. Environmental performance alone does not significantly affect tax behavior. These findings highlight the importance of transparency through green accounting to promote ethical tax practices, while cautioning that CSR may serve as a reputational tool rather than a mechanism for reducing tax avoidance. The study contributes to theoretical understanding in sustainability and corporate governance and offers practical insights for policymakers and corporate managers to align environmental and fiscal responsibilities.

Financial distress has become a critical issue for companies operating in highly competitive and capital-intensive industries, making effective corporate governance and the efficient utilization of intangible resources increasingly important for ensuring long-term financial sustainability. This study aims to examine the effect of Good Corporate Governance on Financial Distress and to investigate the mediating role of Intellectual Capital in this relationship. The research employs a quantitative explanatory approach using panel data from 23 energy and mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period, resulting in 92 firm-year observations. Secondary data obtained from annual reports and financial statements were analyzed using descriptive statistics, classical assumption tests, panel regression analysis, and mediation analysis. The findings indicate that Good Corporate Governance has a significant negative effect on Financial Distress, suggesting that stronger governance practices improve financial stability and reduce the likelihood of financial difficulties. Intellectual Capital also demonstrates a significant negative effect on Financial Distress and partially mediates the relationship between Good Corporate Governance and Financial Distress. These findings imply that effective governance combined with the strategic management of intellectual resources enhances organizational resilience and supports sustainable corporate performance. The study contributes to the literature by integrating governance quality and intellectual capital into a single framework for explaining financial distress and provides practical insights for managers, investors, and policymakers in strengthening corporate sustainability.

Earnings management remains a major concern in the banking industry because it may reduce the credibility and reliability of financial reporting. At the same time, Corporate Social Responsibility (CSR) has increasingly been recognized as an important governance mechanism that enhances corporate transparency, accountability, and stakeholder trust. However, previous studies have reported inconsistent findings regarding the role of firm size in the relationship between CSR and earnings management. Therefore, this study aims to examine the effect of CSR on earnings management and investigate whether firm size acts as a mediating variable in Indonesian banking companies. This research employed a quantitative explanatory approach using panel data from 22 banking companies listed on the Indonesia Stock Exchange during the 2022–2024 period, resulting in 66 observations. Data were analyzed using panel data regression with the Fixed Effect Model and mediation analysis through the Sobel test using EViews 12. The findings indicate that CSR has a significant negative effect on earnings management and a significant positive effect on firm size. Furthermore, firm size partially mediates the relationship between CSR and earnings management, indicating that CSR reduces earnings management both directly and indirectly through organizational scale. These findings provide theoretical support for stakeholder and legitimacy theories and offer practical insights for managers and regulators in strengthening CSR implementation to improve financial reporting quality and corporate transparency.

Bilingual instruction is a learning strategy that can help students understand learning materials while bridging the gap between the language used at school and the language spoken in daily life. This study aims to analyze the effect of bilingual instruction on students' understanding of the Ecosystem topic at SDK Gusung Karang, Koja Gete Village. The study was motivated by the fact that students predominantly use the Sikka language in their daily communication, making it difficult for them to understand lessons delivered solely in Indonesian. This study employed a qualitative approach with a descriptive method. The research participants consisted of the fourth-grade homeroom teacher and fourth-grade students at SDK Gusung Karang. Data were collected through observations, interviews, and documentation and analyzed using data reduction, data display, and conclusion drawing techniques. The findings indicate that bilingual instruction has a positive impact on students' understanding of the Ecosystem topic. The use of the Sikka language helps students comprehend basic concepts, increases classroom participation, and enhances their confidence during the learning process. Meanwhile, Indonesian strengthens students' mastery of scientific terminology and academic language skills. Although students still experience difficulties in consistently using scientific terms in Indonesian, bilingual instruction improves their understanding and connects learning concepts with their real-life experiences. The effectiveness of this strategy depends on teachers' ability to manage language switching in a structured and consistent manner.

This study compared the performance of SARIMA and Prophet models in forecasting daily close prices of three major Indonesian banking stocks: BBCA, BBRI, and BMRI, using data from January 2020 to March 2026. Data were retrieved via the yfinance library, preprocessed, and split into 80% training and 20% testing sets. SARIMA modeling followed the Box-Jenkins procedure, while Prophet was configured with a Lag-1 regressor, weekly and monthly seasonality, Indonesian public holidays, and log transformation. Model performance was evaluated using MAPE, MSE, and Dstat metrics. Results showed that SARIMA outperformed Prophet in MAPE and MSE across all six stock-variable combinations, with MAPE values ranging from 1.3368% to 1.9386% for SARIMA and 1.5992% to 2.2300% for Prophet. However, Prophet demonstrated marginally higher Dstat values in several series. Both models achieved "Very Good" forecasting accuracy. A web-based forecasting system was also developed using Streamlit to make the models accessible to investors.

Local wisdom, particularly traditional snacks, constitutes an essential part of national cultural identity that needs to be introduced from an early age. However, observations at SDN 1 Tanggungharjo revealed that students' understanding of traditional snacks remains low, compounded by a lack of contextual and engaging visual learning media. This study aims to design an illustrated book titled "Belajar Jajanan Tradisional" (Learning Traditional Snacks) as a local wisdom-based educational medium for grades 3–6 students at SDN 1 Tanggungharjo. The Design Thinking method was employed through five stages: Empathize, Define, Ideate, Prototype, and Test. Data were collected through direct observation, teacher interviews, and student questionnaires. The outcome is a 20-page digital illustrated book in A5 PDF format covering four traditional snacks — klepon, dadar gulung, apem, and kue lapis — with content encompassing their origins, philosophy, cultural values, ingredients, and preparation processes. The applied design elements include character personification, vector cartoon style, bright color palettes based on the snacks' natural colors, rounded sans-serif typography, and a charactercentered layout tailored to the cognitive characteristics of students aged 9–12 years. Trial results demonstrated that the illustrated book effectively enhanced students' understanding of and interest in traditional snacks, while receiving positive feedback from teachers as a contextual and meaningful supplementary medium for thematic learning.