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Education is one of the main pillars in human resource development, and effective education policies are essential to achieve this goal. This study aims to analyze education policies in Bogor City with an Islamic education approach, which emphasizes moral values, ethics, and character. The research method used is qualitative, with data collection techniques through documentation studies and in-depth interviews. Data were collected from various sources, including regional education policy documents, education evaluation reports, and interviews with education officials, educators, and local community leaders. The results of the study indicate that education policies in Bogor City have integrated several elements of Islamic education, such as an emphasis on noble morals, student character development, and the creation of a conducive learning environment. However, this study also identified several challenges in implementing the policy, including the lack of training for educators on the application of Islamic values in teaching, the uneven distribution of educational resources, and the lack of community participation in the education process. Further analysis revealed that existing education policies do not fully reflect the principles of holistic Islamic education, which should include spiritual, intellectual, and social aspects. This study recommends the need to strengthen the curriculum based on Islamic character education, increase training and professional development for educators, and increase collaboration between the government, schools, and the community in creating a more conducive educational environment. Thus, it is hoped that education policies in Bogor City can be more effective in forming a generation that is not only academically intelligent, but also has a deep understanding of Islamic values, is able to contribute positively to society, and becomes a role model in everyday behavior.

Tobacco cultivation in Tejorejo Village is one of the community's main efforts to improve the village economy. This research uses a qualitative descriptive approach to analyze the challenges faced in tobacco cultivation and their impact on the economy of local communities. The challenges found include technical limitations due to climate change which affects the quality and quantity of harvests. Apart from that, fluctuations in tobacco prices on the market which are influenced by external factors such as government policy and global economic conditions also increase the instability of farmers' income. However, tobacco cultivation has a positive impact in encouraging village infrastructure development and attracting investment. Although progress in the tobacco farming sector can encourage rural infrastructure development and attract investment, over-reliance on tobacco as the sole source of income carries major risks, including economic uncertainty and the potential for crop failure which can impact the village economy as a whole.

The aim of this research is to explain the effect of GPM, NPM, ROA, ROE, and Leadership Policy on Profit Growth with GCG as a Moderating Variable. This type of research is quantitative, where data is processed using the SPSS application. The sample in the study consists of 10 companies from a total population of 15. The sample was determined using Purposive Sampling, which selects samples based on specific criteria. The data analysis techniques used include descriptive statistics, classical assumption tests (normality test, linearity test, multicollinearity test, autocorrelation test, and heteroscedasticity test), multiple linear regression analysis, hypothesis testing (t-test and F-test), moderated regression analysis, and the coefficient of determination. The data used are secondary data in the form of annual financial reports available on the Indonesia Stock Exchange (IDX). The results of this study show that GPM, NPM, ROE, and Leadership Policy have a significant effect on profit growth, while ROA does not have a significant effect on profit growth. For the moderating variable, GCG moderates the relationship between NPM, ROA, and Leadership Policy on profit growth, but GCG does not moderate the relationship between GPM and ROA on profit growth.

This study aims to analyze the factors that influence earnings management in banking companies listed on the Indonesia Stock Exchange. The Covid-19 pandemic has had a significant impact on the financial sector in Indonesia, causing a decrease in profitability, an increase in non-performing loans, and credit restructuring policies that affect company operations. In the face of these challenges, companies try to maintain a good image and investor satisfaction through earnings management. This study focuses on four factors that influence earnings management: profitability is measured by Return on Assets (ROA), dividend policy by Dividend Payout Ratio (DPR), tax planning by tax retention rate, and deferred tax expense by comparison of deferred tax expense to total assets. The inconsistency of previous research results regarding the relationship between these variables encourages further research. The sampling method uses purposive sampling on financial companies listed on the IDX. The analysis in this study used multiple linear regression analysis. The samples used in this study included 15 financial companies and were analyzed using the classical assumption test, multiple linear regression using SPSS software version 25. The results of this study (1) Profitability and dividend policy partially do not affect total assets. (2) Tax planning and deferred tax expense partially have a significant effect on earnings management. (3) Profitability, dividend policy, tax planning and deferred tax expense simultaneously have a significant effect on earnings management.

This research aims to examine the influence of profitability, investment decisions, debt policy, and market value added on company value in food and beverage companies listed on the Indonesian Stock Exchange. The population used in this research is food and beverage companies listed on the Indonesia Stock Exchange (BEI) in the 2021-2023 period. Sample selection used purposive sampling, based on the purposive sampling method, 39 data were obtained from 13 samples that met the criteria with data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). The data analysis technique uses multiple linear regression analysis with SPSS (Statistical Product and Service Solutions) tools. The research results show that profitability, investment decisions, debt policy, and market value added have a positive and significant effect on company value.  

The problem phenomenon that occurs in managing village assets is due to the lack of role of the Village Government, so that due to these limitations existing village assets are unable to be optimized as a potential for increasing village income. The research objective to be achieved is to describe the role of the Village Government in implementing village asset management in Pajaten Village, Sidamulih District, Pangandaran Regency. This research is descriptive qualitative research, the data obtained is primary data and secondary data. Data collection techniques include structured interviews, participant observation and literature study. The results of this research are that the role of the Village Government in Managing Village Assets in Pajaten Village, Sidamulih District, Pangandaran Regency has not been implemented optimally. The obstacle faced is the limited understanding of the Village Government regarding its authority in making a policy product in managing village assets

This research aims to determine whether there is an influence between company size, liquidity, debt policy and tax planning on company value partially and simultaneously in transportation companies listed on the BEI for the 2020-2023 period. This research uses a quantitative causal comparative method. The sample in this research used a purposive sampling method and obtained 13 companies. This research uses secondary data. The analysis technique in this research uses multiple linear regression analysis techniques. The results of this study show that company size, liquidity and debt policy partially have a significant effect on company value, while tax planning partially has no significant effect on company value. Simultaneously company size. liquidity, debt policy and tax planning have a significant effect on company value.

The Domestic Component Level (TKDN) Program is one of Indonesia's strategies in advancing its domestic industry. This local product protection policy has been implemented by Indonesia since the beginning of independence and has continued to be refined during subsequent governments. Although the TKDN policy has not succeeded in making Indonesia an industrial country like Korea, Indonesia's TKDN practice has not caused market failure as happened in Brazil. Indonesia needs to complement the TKDN policy with other industrial strengthening programs, so that the domestic industry becomes stronger and becomes the main pillar of national economic growth.  

This study explores the impact of cultural tourism industry policy on travelers' usage satisfaction. As a cornerstone of the industry that advances the cultural sector, tourism plays a crucial role in promoting the realization of high-quality culture and tourism goals and significantly contributes to overall economic development. The potential insights on tourist satisfaction, essential for upgrading scenic spots, attracting tourists, improving service quality and user satisfaction, building an independent tourism brand, driving employment, and promoting regional economic development, are revealed in this study involving 380 respondents. The results show that tourists’ usage satisfaction with cultural tourism industry policy is influenced by policy perception, policy implementation, and overall policy development.      

Employee competency development is a key aspect in increasing performance productivity within the State Civil Service Agency (BKN). This research aims to identify the influence of competency development on employee performance productivity at BKN. The research method used is a survey and data analysis using linear regression techniques. This research was carried out in 2024, with the research locus at the Deputy for Supervision and Control of BKN. The research sample consisted of employees involved in the competency development program at BKN. The independent variable is competence, while the dependent variable is employee performance productivity. The results of the analysis show that there is a significant positive relationship between competency development and employee performance productivity. It is known that the coefficient of determination or R²  value is 57,1%. This figure means that the competency variable (X1) has an effect on the work productivity variable (Y) by 57.1%. Meanwhile, the remainder (100% - 57.1% = 42.9%) is influenced by other variables outside this equation or variables that were not studied. These findings highlight the importance of investing in competency development as a strategy to increase employee performance productivity at BKN. Managerial implications and policy recommendations are presented to support efforts to develop human resources and increase BKN organizational efficiency. This research provides an important contribution in understanding the dynamics of the relationship between competency and employee performance productivity in the government context.

This study aims to explore the impact of macroeconomic fundamentals on sustainability disclosure in mining companies listed on the Indonesia Stock Exchange. The research utilizes financial performance, company attributes, and ownership structure as linking variables. The approach used is quantitative, employing secondary data from financial statements and sustainability reports of the companies. The population under investigation includes all mining companies registered on the Indonesia Stock Exchange from 2019 to 2022. The data analysis methods applied include path analysis and regression to examine the relationships between the various factors. It is hoped that the findings of this study will provide deeper insights into the factors influencing sustainability disclosure in the mining sector and offer relevant policy implications for companies and regulators in Indonesia.  

This study aims to determine the effect of return on assets, net profit margin, current ratio, operating cash ratio, debt to asset ratio on dividend payout ratio in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period of 95 companies. The data used in this study were obtained from financial statement data and annual reports. The population in this study are food and beverage sector companies listed on the Indonesian Stock Exchange. The sampling technique used was the purposive sampling method and obtained 250 sample data from 50 companies. The analysis technique used in this study is multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 20. The results of this study indicate that net profit has a positive and significant effect on cash dividends, operating cash flow and debt policy have a negative and significant effect on cash dividends. While profitability and liquidity have no effect on cash dividends.

This research aims to examine the effect of dividend policy and accounting conservatism on earnings quality in companies in the infrastructure, utilities & transportation and mining sectors listed on the Indonesia Stock Exchange (BEI). This type of research is quantitative research. The sampling method used is a purposive sampling method based on certain criteria. From the specified criteria, a sample of 25 companies was obtained. The analytical method used is multiple linear regression analysis using IBM SPSS statistics 22. The results of this research indicate that the dividend policy variable has no effect on earnings quality. Meanwhile, accounting conservatism has a significant positive effect on earnings quality. The principle of accounting conservatism is applied by companies on the basis of management's caution against exaggerating the profit value of the financial statements.

The purpose of this study was to determine and analyze the effect of village financial management accountability, village policies, and village institutions on community welfare in Tanggan Village, Gesi District, Sragen Regency. Data collection in this study used a questionnaire distributed to respondents. The population in this study was 4,671 people of Tanggan Village using the Slovin formula, so the sample in this study amounted to 368 people of Tanggan Village, Gesi District, Sragen Regency. The type of data used is quantitative data, the data source used is primary data. Data collection techniques using questionnaires through validity and reliability tests. Data analysis techniques using classical assumption tests, namely multicollinearity test, autocorrelation test, heteroscedasticity test, normality test and hypothesis testing using multiple linear regression analysis, t test, F test, coefficient of determination test (R2). The results of this study indicate that the accountability of village financial management has a significant effect on community welfare in Tanggan Village, Gesi District, Sragen Regency. Village policy has a significant effect on community welfare in Tanggan Village, Gesi Subdistrict, Sragen Regency. Village institutions have a significant effect on community welfare in Tanggan Village, Gesi Subdistrict, Sragen Regency.

Sosis Solo Gajahan is a business operating in the food industry, the problem faced by the company is whether the control of raw material inventory for Sosis Solo Gajahan is efficient and whether the application of the Material Requirement Planning (MRP) method can streamline the cost of raw material inventory for Sosis Solo Gajahan. The aim of this research is to consider the company's efficiency in raw material inventory costs and can be used to make decisions related to the efficiency of raw material inventory costs. By using the Material Requirement Planning (MRP) method which consists of the Lot For Lot (LFL), Economic Order Quantity (EOQ) and Period Order Quantity (POQ) methods. Based on the results of the total cost calculation according to company policy of IDR 5,131,580 and based on the Material Requirement Planning (MRP) method, which consists of the Lot For Lot (LFL) technique of IDR 696,000, the Economic Order Quantity (EOQ) technique of IDR 1,290,360, and the Period Order Quantity (POQ) technique of IDR 696,000, the researchers concluded that the most efficient method applied at Sosis Solo Gajahan was the Lot For Lot (LFL) and Period Order Quantity (POQ) methods. The Lot For Lot (LFL) method produces inventory costs of IDR 696,000 and the Period Order Quantity (POQ) method produces inventory costs of IDR 696,000 and it is best to calculate raw material inventory control costs using the Material Requirement Planning (MRP) method with the Lot For Lot technique ( LFL) and Period Order Quantity (POQ) techniques, because they can achieve efficient raw material purchasing costs compared to current company policies.

This study aims to determine the effect of profitability, asset structure, company size and dividend policy on capital structure (empirical study on food and beverage subsector companies listed on the Indonesia Stock Exchange for the 2018-2023 period). The type of data used in this study is secondary data obtained from documentation in the form of financial statements of Food and Beverage companies. The total population in this study was 95 companies, sample selection was carried out by the Purposive Sampling method. So that a sample of 19 companies was obtained, the independent variables used were Profitability, Asset Structure, Company Size and Dividend Policy, the dependent variable used was Capital Structure. Data analysis was carried out quantitatively and the analysis methods used in this study were in the form of multiple linear regression and classical assumption tests including normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Data testing in this study used Statistical Package for Social (SPSS) Version 25.0. The results showed that Profitability had a significant negative effect on Capital Structure, Company Size had a significant positive effect on Capital Structure, while Asset Structure and Dividend Policy did not affect Capital Structure.

Cryptocurrency is a blockchain-based technology that is used for all activities so that it has the potential to increase state revenue, especially in terms of taxation. This study aims to determine the implementation of tax policies on Cryptocurrency transactions in Indonesia. This research uses descriptive qualitative methods using secondary and primary data. Secondary data is obtained through journals, books, and tax laws. Based on this research Cryptocurrency can be subject to income tax and value added tax. The results of this study indicate that the implementation of tax policies on crypto asset transactions in Indonesia has referred to the provisions as stated in PMK Number 68 / PMK.03 / 2022. However, there are still some weaknesses in the implementation of this tax policy on crypto asset transactions. In addition, in terms of supervision, it still only adheres to supervision of formal tax obligations. Therefore, supervision of the implementation of tax policies on crypto asset transactions still needs to be improved.    

Corporate ethics in the company is very important because it becomes a reference for making policies in the company. CV. NCK Collection is a branch company in Banjar City. In carrying out its business activities, the CV carries out many policies that are considered ineffective, especially in its human resource management policies. This ineffective policy concerns layoffs, recruitment, a system of salaries and overtime wages, employee demotion and human rights issues. The purpose of this study is to discuss the ineffectiveness of the policies made by CV. NCK Collection with corporate ethics that should be noticed. The research method used in this research is a qualitative method with primary and secondary data sources. Primary data sources were obtained through unstructured interviews and secondary sources were obtained through literature studies. The results of this study found that the CV.  NCK Collection was proven to experience policy ineffectiveness, especially in human resource management policies. 

This research explores the impact of fiscal policies on maritime economics, focusing on macroeconomic stability, sector-specific resilience, and sustainability initiatives within maritime industries. Through qualitative analysis and expert perspectives, the study examines how fiscal interventions influence economic growth, address regional disparities, and promote environmental stewardship in maritime sectors. Key findings highlight the effectiveness of fiscal tools in stabilizing economic fluctuations, fostering innovation, and enhancing industry competitiveness. Challenges such as regulatory complexities, uneven distribution of fiscal benefits, and the need for enhanced fiscal transparency are also discussed. The research underscores the importance of tailored fiscal strategies that support inclusive growth, sustainable development, and global competitiveness in maritime economies.

This research aims to describe the implementation of literacy culture programs in elementary schools. This research uses a qualitative phenomenological approach. The subjects were school principals, teachers, students selected using purposive sampling techniques. Test the validity of the data using triangulation techniques by comparing the results of observations, interviews and documentation. The research results show that: 1) The policy of implementing a literacy culture in elementary schools using the government's School Literacy Movement program. This is based on Minister of Education and Culture Regulation no. 23 of 2015 which focuses on character development. (2) Implementation of literacy culture in elementary schools. This is based on the habituation stage which involves 10 minutes of reading the Koran and story books before learning. The activity development stage carried out was responding to the contents of reading books by reading independently, giving appreciation to students' literacy achievements, and having a school literacy team. The learning stage involves getting used to reading textbooks and using various strategies that support learning.