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This study aims to examine the effect of accounts payable, profitability, and Other Comprehensive Income (OCI) on audit fees in FMCG Food & Beverage companies listed on the Indonesia Stock Exchange for 2020–2024. A quantitative method using multiple linear regression was applied, supported by classical assumption tests including normality, multicollinearity, and heteroscedasticity tests which indicated that the model is statistically valid. The regression results show that accounts payable significantly affects audit fees (sig 0.002), while profitability (sig 0.286) and OCI (sig 0.064) have no significant partial effect. Simultaneously, all variables significantly influence audit feeswith an F-test value of 0.000. The coefficient of determination (R²) of 0.576 indicates that 57.6% of audit fee variation is explained by the independent variables. These findings highlight that company risk, reflected in higher accounts payable, is the primary determinant of audit fees in the FMCG sector.

Industrialization is an economic development process characterized by the growth of the industrial sector as a key driver of economic progress in Indonesia. Beyond its role in creating added value and enhancing national competitiveness, industrialization is closely interconnected with other strategic sectors, including agriculture, services, infrastructure, and employment. Strong linkages between industry and these sectors are essential to ensure that economic growth is inclusive and sustainable. This study aims to analyze industrialization strategies that integrate and strengthen relationships with other sectors in the development process. The research employs a literature review method using a qualitative descriptive approach. The data are derived from secondary sources, including scientific journals, research articles, policy reports, and official publications relevant to industrial and sectoral development. The findings indicate that industrialization strategies aligned with agriculture can increase productivity and value-added processing, while linkages with the service sector and infrastructure development can improve efficiency, distribution networks, and market access. Furthermore, integrated industrialization contributes significantly to employment creation and regional development, reducing economic disparities between areas. Therefore, the formulation of an industrialization strategy that is well-coordinated with other sectors is crucial to achieving balanced economic growth, strengthening structural transformation, and supporting sustainable development in Indonesia.

This study aims to analyze the factors determining the growth of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia through a literature review approach. MSMEs make a significant contribution to the national economy, but their growth still faces various structural barriers. Based on the results of the literature review, it was found that access to capital, human resource quality, managerial capacity, innovation, digitalization, marketing strategies, and government policies are the main factors influencing MSME growth. Limited capital and low financial literacy are dominant obstacles that hinder business expansion. Furthermore, weak managerial capacity and digital competency prevent many MSMEs from optimally exploiting market opportunities. Innovation and the use of digital technology have been proven to increase efficiency and marketing reach, but the adoption rate remains low. External factors such as government regulations, simplified licensing, and support from empowerment programs also play a significant role in creating a conducive business climate. This study emphasizes that MSME development requires a comprehensive approach that integrates internal aspects of business actors and structural government support. The research results are expected to serve as a reference for academics, policymakers, and MSME actors in formulating more effective development strategies.

Knowing about how the influence given by salary, incentives, and benefits on employee performance at the International King Bread Factory is the purpose of this study. The sample consisted of 47 respondents with a saturated sample method with the provision that the employees receive salary, incentives, and also benefits using multiple linear regression analysis. Based on the results of the study, it shows that the first hypothesis stating that Salary (X1) has a partial significant effect on employee performance is not proven and not true, this can be seen at a significant level of 0.723 which is above the tolerance value of 5% or 0.723> 0.05. The second hypothesis stating that Incentives (X2) have a partial significant effect on employee performance is proven and true, this can be seen at a significant level of 0.048 which is below the tolerance value of 5% or 0.048 <0.05. The third hypothesis stating that Allowance (X3) has a partial significant effect on employee performance is proven and true, this can be seen at a significant level of 0.000 which is below the tolerance value of 5% or 0.000 <0.05. Meanwhile, the fourth hypothesis stating that Salary (X1), Incentive (X2), and Allowance (X3) simultaneously have a significant effect on employee performance (Y) is also proven and true, this can be seen at a significant level of 0.001 which is below the tolerance value of 5% or 0.001 <0.05.

The rapid advancement of information technology has encouraged business actors to adopt digital transformation; this situation is also experienced by Pabrik Tahu Macanan, a small scale tofu factory in Magelang that still relies on manual systems in operation. This  study aims to analyze the implementation of management information systems in supporting digital transformation and risk management at Pabrik Tahu Macanan; a descriptive qualitative approach was applied, using interviews, observations, and documentation as date collection methods. The findings reveal that digital information systems have the potential to improve efficiency, recording accuracy, and internal control; however, their implementation remains limited due to human resource constraints and low adaptability to new technologies. The research also found that simple risk management practices such as regular machine maintenance and manual bookkeeping remain effective in maintaining business stability. The implication of this study indicates that a gradual implementation of digital based information systems, supported by training and supervision, can serve as a strategic step to enhance competitiveness, operational efficiency, and sustainability for traditional SMEs like Pabrik Tahu Macanan.

This study examines the implementation of the Coretax system in preparing electronic withholding tax slips (e-Bupot) and submitting Monthly Income Tax Article 21 (PPh 21) Returns at PT RSA. Coretax, launched by the Directorate General of Taxes (DGT) and officially implemented on January 1, 2025, is part of the government’s effort to modernize tax administration and improve taxpayer compliance. The research uses a qualitative descriptive method with a case study approach. Data were obtained through interviews with personnel responsible for PPh 21 administration, direct observation of e-Bupot preparation and monthly tax return filing through Coretax, and documentation review of tax reports and withholding slips. The analysis compares PT RSA’s practices with applicable tax regulations and identifies technical challenges during system use. The results show that PT RSA has complied with prevailing regulations, including the application of the Average Effective Rate (TER) and the utilization of Coretax for tax administration. However, technical constraints remain, particularly unstable internet connections and slow Coretax server performance during peak reporting periods, leading to data entry delays and upload failures. Therefore, improvements in system stability and performance are needed to support timely reporting and optimal tax compliance.

This study aims to analyze the influence of work discipline and work motivation on employee performance at Bank Sulutgo Tondano. The research method used is a quantitative approach with multiple linear regression analysis. The population in this study consists of all 76 employees of Bank Sulutgo Tondano, and the sample was obtained using a saturated sampling technique. Data collection was carried out through questionnaires. The results of the study indicate that partially, work discipline has a positive and significant effect on employee performance, and work motivation also has a positive and significant effect on employee performance. Simultaneously, work discipline and work motivation have a significant effect on employee performance, with a coefficient of determination of 44.4%, indicating that these two variables are able to explain the variation in employee performance. Meanwhile, 55.6% is influenced by other factors outside the scope of this study. Therefore, it can be concluded that improving work discipline and work motivation will have an impact on employee performance at Bank Sulutgo Tondano.  

This study aims to examine and analyze the influence of auditor ethics, auditor competence, and audit risk on audit quality, with audit fees serving as a mediating variable. This research employs a quantitative associative approach with a casual explanatory design. Data were collected through a questionnaire survey administered to external auditors working at Public Accounting Firms (PAFs) in Surabaya, with a population of 55 firms. The sampling technique used was convenience sampling, resulting in 42 auditors as respondents with the characteristic of having worked at Public Accounting Firms in Surabaya for at least one year as of 2025. Data analysis was conducted using the Partial Least Square (PLS) method assisted by SmartPLS 4.0 software. The results indicate that auditor competence and audit risk have a positive and significant effect on audit fees, while auditor ethics does not have a significant effect. Furthermore, auditor ethics has a positive and significant effect on audit quality, whereas auditor competence, audit risk, and audit fees do not show a significant effect. In addition, audit fees are not proven to function as a mediating variable and therefore are unable to mediate the effects of auditor ethics, auditor competence, and audit risk on audit quality.

This study aims to examine the role of transformational leadership in enhancing innovative work behavior through organizational learning readiness and knowledge sharing behavior as mediating variables among employees of Brighton Real Estate Spazio Surabaya. Employing a quantitative explanatory research design, data were collected through questionnaires distributed to 98 employees of Brighton Real Estate Spazio Surabaya. Data were analyzed using the Smart-PLS 3.2 software for hypothesis testing. The findings indicate that transformational leadership has a positive and significant effect (β = 0.311) on organizational learning readiness, and a positive and significant effect (β = 0.333) on knowledge sharing behavior. Organizational learning readiness also positively and significantly affects knowledge sharing behavior (β = 0.359). However, transformational leadership shows a negative and insignificant effect (β = −0.033) on innovative work behavior, while organizational learning readiness exhibits a positive but insignificant effect (β = 0.167) on innovative work behavior. Interestingly, knowledge sharing behavior demonstrates a negative and significant effect (β = −0.514) on innovative work behavior.

This study aims to analyze the effect of customer experience and service quality on customer loyalty with customer satisfaction as a mediator. The sample in this research consists of 100 respondents who have visited Kopi Pirak. The data collection technique used is a survey method with a questionnaire as the research instrument. The instrument test results indicate that the statement items show that the convergent validity test meets the required criteria. The results of this study prove that: Customer Experience does not have a significant effect on Customer Loyalty, Service Quality has a positive and significant effect on Customer Loyalty, Customer Experience has a positive and significant effect on Customer Satisfaction, Service Quality has a positive and significant effect on Customer Satisfaction, Customer Satisfaction has a positive and significant effect on Customer Loyalty, Customer Satisfaction has a significant effect in mediating the relationship between Customer Experience and Customer Loyalty, Customer Satisfaction has a significant effect in mediating the relationship between Service Quality and Customer Loyalty. The findings of this study imply that future researchers should test the model using samples with a larger business scale to obtain more varied results. The findings of this study also imply that Kopi Pirak needs to improve customer experience in order to enhance customer loyalty.

East Nusa Tenggara (ENT) possesses substantial natural resource potential across the agricultural, fisheries, renewable energy, and tourism sectors. However, their utilization remains largely unsustainable and continues to face challenges such as excessive resource exploitation, environmental degradation, limited infrastructure, and low human resource quality. This study aims to analyze the prospects and challenges of sustainable economic development in ENT by highlighting natural resource management and opportunities for developing new economic sectors based on innovation and local wisdom. The findings indicate that ENT has strategic opportunities in renewable energy development, sustainable tourism, and agricultural diversification, although these are constrained by weak governance, socio-economic inequality, and vulnerability to climate change. Therefore, the economic transformation of ENT requires strengthened regulations, multi-stakeholder collaboration, and sustainability-oriented investment. The findings underscore the necessity of fostering a sustainable economic transformation in ENT that aligns with global environmental goals while respecting local traditions and resources. This research provides valuable insights for policymakers, businesses, and community stakeholders aiming to promote sustainable growth in the region.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economy, especially in Bantul Regency, where they significantly contribute to the Gross Regional Product(GRDP) and job creation. Despite a rise in MSMEs numbers from 2021 to 2024, their long-term viability is hindered by issues like insufficient funding, inadequate accounting skills, and underutilization of e-commerce platforms. This research investigates how businesses, accounting knowledge, and e-commerce adoption impact MSME sustainability in Bantul Regency. Employing a quantitative method, it collected primary data via questionnaires from 100 MSME operators selected through purposive sampling. Analysis involved multiple linear regression. Findings indicated that business capital had no significant influence on sustainability, while accounting knowledge and e-commerce use positively and significantly boosted it. The R2 value of 29% show that these factors collectively explain 29% of MSME sustainability variance, with the remaining 71% attributed to external variables. The study highlights the need to enchane accounting education and digital tools to boost MSME competitiveness and resilience.

This study aims to determine and analyze service waiting times, identify the root causes of long queues, and develop a strategy to improve service performance at the 5361137-gas station (SPBU) at the Surabaya-Gresik Toll Rest Area. The research method used is a mixed-methods approach with an exploratory sequential design. This study combines quantitative analysis using Queuing Theory to measure system performance (arrival rates and service times) and descriptive qualitative analysis using a Fishbone Diagram. Data were collected through direct observation, interviews, and g-form techniques. The results indicate that the current queuing system performance is in a critical or severe condition, indicated by a server utilization rate of 0.94 to 1.02 during peak hours. The average time spent by vehicles in the system is 14.3 minutes, of which 9.6 minutes (67%) is spent waiting in the queue. Fishbone diagram analysis revealed that the root cause of the main problem lies in the complex interaction of factors: Machine factors (EDC signal failure and pump repair downtime), Human and Method factors (implementation of static shifts and reactive maintenance), and Environmental factors (narrow layouts that hinder large vehicle maneuvers). As a solution, this study formulated a hybrid improvement strategy that includes short-term business process engineering (the use of Floating Staff and lane segregation) and long-term investment in additional pumps to change the queuing model from Single Channel to Dual Channel. This strategy is expected to reduce the utility level to a safe zone below 0.80 with a target waiting time of 3–5 minutes.

The aim of this research is to develop a new strategic model for Indonesian border defense by recalibrating the Lykke Framework. It assesses the relevance of the traditional ends–ways–means framework in addressing modern border threats and proposes adding a risk pillar to improve adaptability and multi-domain integration. Using a Systematic Literature Review (SLR), the study examines policy developments, defense doctrines, surveillance technologies, and geopolitical dynamics influencing Indonesian border security. Literature was sourced from international and national databases (ScienceDirect, SpringerLink, SINTA, BRIN, etc.) for publications between 2018–2025. The findings reveal that Indonesia's border regions face complex threats such as sovereignty violations, transnational crime, cyberattacks, and ideological penetration. These challenges highlight the inadequacy of the traditional ends–ways–means framework without incorporating a fourth risk pillar. The study introduces the New Lykke Model, which enhances the strategic framework for integrated military management, considering geopolitical, operational, socio-cultural, and environmental risks. This model offers practical guidance to stakeholders like the Indonesian National Armed Forces (TNI), Bakamla, and the National Police (Polri), aiming to improve border security operations and policy planning. The study is among the first to adapt the Lykke Model to Indonesian border defense, incorporating an integrated risk pillar for a more comprehensive security strategy.

Objective– This article aims to comprehensively examine the main types of food crop pests and their attack patterns through a systematic literature review approach. The research focuses on the dynamics of pest attacks, changes in ecological patterns due to climate change, and advances in modern identification technology that enable more accurate early detection. This study also highlights the significance of new paradigms of pest identification based on artificial intelligence (AI), genomics, and landscape mapping in supporting food security at the regional and national levels. Design/methodology/approach– This study used the Systematic Literature Review (SLR) method for scientific publications from 2015–2025 from reputable sources such as Scopus, Web of Science, PubMed, ScienceDirect, SpringerLink, Taylor & Francis, Wiley, AGRIS, and Google Scholar. Of the 326 articles identified in the initial stage, 30 articles in English and Indonesian were selected through a screening process based on strict inclusion–exclusion criteria. All articles were then analyzed using thematic coding techniques to produce an in-depth, evidence-based synthesis. Findings– The study produced four key findings: (1) there are five dominant pests in global food crops, namely Thrips tabaci, Spodoptera exigua/frugiperda, Helicoverpa armigera, Nilaparvata lugens and Sitophilus oryzae; (2) attack patterns are strongly influenced by temperature, humidity, pesticide resistance, and monoculture; (3) modern identification technology AI, drone imagery, multispectral sensors, and DNA Barcoding have increased detection accuracy to 94–98%; and (4) community-based early warning systems accelerate field response and reduce the risk of crop failure. Practical implications– These findings provide a scientific basis for local governments, agricultural extension workers, and farmers to gradually adopt pest identification technology and strengthen integrated monitoring systems at a regional scale. Authenticity/value– This article offers a new conceptual model of “Pest Identification Pyramid – Attack Pattern – Early Warning System” that integrates pest biology, digital technology, and community response to improve national food security.

This study aims to analyze how digital transparency, distribution validation, and personalized donor services simultaneously maintain donor trust and loyalty as strategies to mitigate liquidity risk and ensure program sustainability at LAZIS Alharomain Pare Kediri Branch. Using a qualitative descriptive–analytical approach, data were collected through in-depth interviews, observation, and documentation involving management, donors, and beneficiaries. The findings reveal a paradox between the increasing number of donors—from 5,644 in 2020 to 7,955 in 2023—and the financial deficit observed in key programs such as Infaq Sayangi Anak Yatim Dhuafa and Infaq Sahabat Sehat. To address this, the institution implemented three main strategies: real-time digital reporting via social media, multi-layered verification in fund distribution, and personalized communication with donors. These strategies form a trust–loyalty–participation cycle that strengthens program continuity. Theoretical analysis based on Trust Theory and liquidity risk management for zakat institutions shows that public trust functions as a form of social capital capable of compensating for short-term financial liquidity gaps. This study extends the discourse on Sustainable Islamic Philanthropy Governance by asserting that digital transparency serves as both an ethical and strategic instrument to uphold accountability and the sustainability of Islamic philanthropic institutions.

Bullying in secondary schools is a serious issue that affects students’ psychosocial well-being and academic achievement, and significantly disrupts the learning climate and the quality of social relationships among students. This community service activity aimed to implement the Child-Friendly School Program through anti-bullying socialization at SMA N 1 Kersana in order to enhance the understanding and commitment of all school members in creating a safe, inclusive, and sustainable learning environment. The method employed a participatory approach, including needs assessment, interactive socialization sessions, focus group discussions, case simulations, and structured evaluation using pre-test and post-test instruments. The results indicated a 23% increase in participants’ understanding based on the comparison of scores before and after the intensive implementation of the program. Furthermore, a “Bullying-Free School” declaration was established along with a plan to strengthen the Violence Prevention and Handling Team as a more systematic sustainability strategy. These findings confirm that participatory-based socialization effectively reinforces the implementation of the Child-Friendly School Program and fosters a safe, inclusive, sustainable, and responsive school culture that supports students’ positive character development.

This community service program was initiated in response to the need to strengthen collaboration between parents and schools in fostering character development and noble morals among elementary school students. The main issue addressed was the lack of structured and sustainable educational collaboration between parents and the school in supporting character-building practices. The program aimed to develop a participatory and reflective collaboration model through a systematic parenting initiative. A qualitative participatory approach based on community engagement was employed, consisting of needs assessment, joint discussion and planning, parenting program design, workshops and Focus Group Discussions (FGDs), mentoring and monitoring, as well as evaluation and reflection. The results highlight significant improvements in two-way communication between parents and teachers, increased collective awareness of the family’s strategic role in character education, and the establishment of a regular communication forum as a new social structure within the school community. Positive changes were also observed in parenting practices, including the implementation of positive discipline and empathetic communication at home aligned with school values. The emergence of local parent leaders further strengthened program sustainability. Overall, the participatory educational collaboration model proved effective in promoting social transformation and reinforcing sustainable character and moral development among students.

Mosque-based community economic empowerment activities have significant potential to improve community welfare, particularly for small businesses in the mosque's immediate vicinity. However, implementation is still largely conventional and lacks a data-driven approach, resulting in suboptimal beneficiary identification and activity evaluation. This community service initiative aims to promote a data-driven approach to mosque-based community economic empowerment through sharia bazaar activities. Implementation methods include initial observation, outreach and education for mosque managers and business owners, technical assistance for sharia entrepreneurship, and activity evaluation. The results demonstrate an increased public understanding of the importance of data use in determining beneficiaries, managing bazaar activities, and developing businesses based on sharia economic principles. The outcomes of this initiative include improved data management literacy, a simple data collection format for sharia bazaar activities, and recommendations for developing a mosque-based data collection system. It is hoped that this initiative will be the first step in building a sustainable, transparent, and data-driven community economic empowerment model within the mosque environment.

Non-communicable diseases (NCDs) are the leading causes of morbidity and mortality, particularly among older adults. Integrated Development Posts for Non-Communicable Diseases (Pos Pembinaan Terpadu Penyakit Tidak Menular / Posbindu PTM) play a crucial role in the early detection of NCD risk factors at the community level. This activity aimed to conduct NCD risk factor screening through the measurement of blood pressure, random blood glucose, total cholesterol, and uric acid levels, as well as to provide health consultations for participants of Posbindu Rosella, South Kembangan. The activity was conducted in November 2025 using a descriptive design. A total of 30 Posbindu participants were involved. Health examinations included blood pressure, random blood glucose, total cholesterol, and uric acid measurements. Data were analyzed descriptively and classified into normal and abnormal categories based on clinical guidelines. The majority of participants were female (80%), with a mean age of 60.5 ± 9.7 years. The mean systolic blood pressure was within the hypertensive range. Approximately 50% of participants had impaired glucose regulation, 60% experienced hyperuricemia, and 40% had total cholesterol levels classified as borderline or higher.  Health screening activities at Posbindu revealed a high prevalence of NCD risk factors among participants. Posbindu plays an essential role in early detection and community-based prevention of non-communicable diseases.