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This article examines how meritocracy is institutionalized within the public administration systems of Indonesia and Singapore and how it affects public service quality. Using a descriptive–comparative library research design, the analysis focuses on four dimensions: bureaucratic structure, governing system and political influence, administrative reform and merit mechanisms, and implications for service delivery. The findings indicate that Indonesia’s bureaucracy remains highly hierarchical and decentralized, creating uneven institutional capacity and allowing electoral–political dynamics to influence appointments and rotations, which weakens consistent merit implementation. In contrast, Singapore operates a streamlined and centrally coordinated bureaucracy supported by high political stability, rigorous competency-based recruitment and promotion, transparent performance management, and competitive remuneration, enabling merit principles to be applied more consistently. These differences translate into more uniform and efficient public services in Singapore, while Indonesia continues to experience variability across regions and sectors. Strengthening merit enforcement, oversight, and professional culture is therefore crucial to improve the effectiveness and equity of public services in Indonesia.

This study aims to examine the global marketing strategies implemented by The Coca-Cola Company in maintaining its competitive position in international markets. The advancement of globalization requires multinational corporations to design marketing strategies that are not only globally standardized but also adaptable to local market characteristics and consumer needs. This research employs a descriptive qualitative method with a case study approach, conducted through the review of relevant literature, corporate reports, and academic journals. The findings indicate that Coca-Cola’s success in global marketing is supported by strong brand differentiation, an extensive global distribution network through partnerships with bottlers, and the application of the glocalization concept, which balances standardization and adaptation within the marketing mix. Furthermore, market expansion strategies are implemented systematically through the selection of target markets based on growth potential, accessibility, and competitive intensity. The study also reveals that the country of origin image of the United States serves as a positive brand asset by creating aspirational value and quality perceptions across various markets, although in certain contexts it also presents challenges that require strategic management. Overall, this study confirms that Coca-Cola’s global marketing strategy is capable of achieving sustainable competitive advantage through the integration of strong global branding, product innovation, and responsiveness to local market dynamics.

Financial literacy is an important skill that needs to be introduced from an early age so that children can understand the value of money and manage it wisely. This activity aims to improve basic financial literacy among children at LKSA Santa Anna Bojonegoro through a participatory educational approach. The implementation method included pre tests, interactive material delivery, discussions, and simple case studies on priority scales and budgeting. Of the 37 participants, 20 children aged 8–18 were sampled. The pre-test results showed an average understanding of basic financial literacy concepts of 73.6%. After the activity, there was an increase in understanding, indicated by the participants' ability to differentiate needs from wants, develop spending plans, and foster savings awareness. The facilitator also found that the main issue among participants was self-control over consumptive behavior, which was addressed through reflective exercises and the implementation of strategies for delaying purchasing decisions. This activity was well-received and proven effective in fostering a rational mindset regarding pocket money management. Overall, this socialization of basic financial literacy can be the first step in developing responsible financial habits from an early age.

This study was motivated by the low learning outcomes of students in Social Studies, particularly on natural disaster material in Grade IV of SDI Halibenaus. The purpose of this research was to describe the implementation of the Active Learning model in improving students’ learning outcomes. This study employed a qualitative approach using Classroom Action Research (CAR) conducted in two cycles, each consisting of planning, action, observation, and reflection stages. The research subjects were 17 fourth-grade students consisting of 10 boys and 7 girls. Data collection techniques included observation, tests, and documentation, while data analysis was carried out through data reduction, data display, and conclusion drawing. The results indicated an improvement in students’ learning outcomes in each cycle. The average score in Cycle I was 64.35% with a mastery level of 35.29%, which increased in Cycle II to 83.17% with a mastery level of 82.35%. Based on these findings, it can be concluded that the implementation of the Active Learning model is effective in improving students’ learning outcomes in Social Studies on natural disaster material for fourth-grade students at SDI Halibenaus.

Education is a conscious and planned effort to develop individual potential in order to create qualified human resources. Therefore, to achieve this goal effectively, strong management, good coordination, and solid solidarity among all educational elements are necessary. Solidarity among educators plays an important role in supporting the implementation of educational programs and achieving institutional goals. This study aims to determine the principal's methods and strategies for increasing solidarity among educators in the school environment. This study employed a qualitative research method, with data obtained through observation, in-depth interviews, and documentation related to school activities. The validity of the data was ensured using triangulation techniques to maintain accuracy and credibility. The results show that educator solidarity at SMPIQu Al-Bahjah is implemented through routine deliberations, structured morning briefings, and regular weekly evaluations involving all educators. These activities are consistently carried out as a collective effort to achieve the school’s vision and mission. The implications of this research are expected to provide practical benefits for educational institutions in strengthening educator solidarity. In addition, this research can serve as a reference for other academics in developing and applying Emile Durkheim's structural-functional theory within educational management contexts.

Auditors' compliance with the Public Accountant Professional Standards (SPAP) is the main concern in maintaining the quality and trust of the audit process, especially in the face of increasingly complicated audit tasks. This study aims to evaluate the level of integ-rity and skepticism of auditors in supporting compliance with SPAP. This study uses a de-scriptive qualitative approach with observation methods and document studies. The object of the research is the Public Accounting Firm Dra. Yati Ruhiyati, data was obtained from direct observation during the field professional practice period and analysis of relevant audit documents. The results of the study show that the integrity of auditors can be seen from consistency in carrying out audit stages, compliance with established procedures, and clarity in audit documents. The professional skepticism of auditors can be seen from the cautious attitude in evaluating audit evidence, including the application of additional checks before drawing conclusions. These findings show that compliance with SPAP is not only formal, but also highly dependent on the auditor's professional attitude. This study shows the importance of increasing the integrity and professional skepticism of auditors as part of efforts to improve quality and compliance in audit practices in Public Accounting Firms.

This study aims to analyze the effect of digital marketing on firm value and to examine the mediating role of profitability. The research employs a quantitative approach with an explanatory research design. The sample consists of six cosmetic companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period, selected using purposive sampling based on data availability. The analytical technique used is Structural Equation Modeling with the Partial Least Squares approach (SEM-PLS) using SmartPLS 4. The study utilizes secondary data obtained from the companies’ annual financial reports. The results indicate that digital marketing has a positive and significant effect on firm value. Digital marketing also shows a positive effect on profitability; however, this effect is not statistically significant. Meanwhile, profitability has a positive and significant effect on firm value. The indirect effect test yields a coefficient (O) of 0.239, a t-statistic of 1.914, and a p-value of 0.056, indicating that profitability does not mediate the relationship between digital marketing and firm value. These findings suggest that digital marketing strategies have a more dominant direct effect on enhancing firm value than an indirect effect through profitability.

This study aims to describe the implementation of worship training through fieldwork practice (PKL) activities carried out at the Sibau Hulu Mosque. The focus of the activities includes reading the Qur'an and performing congregational prayers as an effort to strengthen religious values ​​and foster spiritual discipline within the community. The method used in this study is a descriptive qualitative approach with observation, participation, and documentation techniques during the Qur'an reading and congregational prayers activities, which provide a positive contribution in increasing worship awareness, forming better worship habits, and strengthening social interactions among mosque congregations. In addition, this activity also encourages active participation, cooperation, and internalization of Islamic values ​​in daily life. Thus, religious-based PKL activities have an important role in supporting worship training and spiritual character formation within the Sibau Hulu Mosque community, which in turn can strengthen Islamic brotherhood at the local level. This activity is also expected to serve as a model for other mosques in improving worship development and spiritual character of the congregation.

Traditional fermented foods made from glutinous rice play a significant role in Indonesia’s local food system, with fermented glutinous rice known as tape ketan being one of the most popular products. Tape ketan is produced through a fermentation process using traditional starter cultures that involve diverse microorganisms, resulting in distinctive sensory characteristics. This review article aims to examine and synthesize previous studies related to the fermentation process of tape ketan and the characterization of metabolites formed during fermentation. The study employed a qualitative approach with descriptive analysis based on a literature review of relevant national and international scientific journals. The findings indicate that tape ketan fermentation involves starch hydrolysis, sugar fermentation, and the formation of primary and secondary metabolites influenced by fermentation time and microbial composition. Primary metabolites such as simple sugars, organic acids, and alcohol contribute to the basic sensory attributes of the product, while secondary metabolites including phenolic compounds and bioactive components enhance its functional potential. The characterization of these metabolites demonstrates that tape ketan is not only a traditional fermented food but also has promising potential for development as a value-added functional food based on local wisdom.

Online gambling has emerged as a growing public health and social concern, particularly in developing countries with rapid digitalization such as Indonesia. Increased internet accessibility, mobile device usage, and financial technology services have facilitated the widespread adoption of online gambling across diverse age groups, including adolescents. This study aims to investigate the phenomenon of online gambling and identify key determinants contributing to addictive gambling behavior. The method used is a narrative literature review, synthesizing findings from national and international studies related to online gambling, behavioral addiction, psychological mechanisms, and socio-environmental factors. The findings indicate that online gambling addiction is influenced by multiple interrelated determinants, including economic pressure, cognitive distortions such as illusion of control, low legal awareness, environmental exposure, and technological features embedded in gambling platforms. Neurobiologically, repetitive gambling behavior is reinforced by dysregulation of the brain’s reward system, particularly dopamine pathways, which strengthens compulsive engagement despite adverse consequences. Psychosocial impacts include increased risk of anxiety, depression, financial instability, social isolation, and criminal behavior. The study also highlights that adolescents are particularly vulnerable due to developmental factors and peer influence. The implications of these findings emphasize the need for comprehensive prevention strategies involving stricter legal enforcement, public education, mental health interventions, family support, and technological regulation. A multidisciplinary and public health–oriented approach is essential to reduce the prevalence of online gambling addiction and mitigate its long-term psychological, social, and economic consequences.

Perkembangan teknologi digital membawa inovasi signifikan dalam dunia pendidikan, salah satunya melalui pemanfaatan Augmented Reality (AR) dan Virtual Reality (VR) untuk menciptakan pengalaman belajar yang interaktif dan imersif. Program Kemitraan Masyarakat (PKM) ini dilaksanakan di SMA Negeri 2 Kota Sorong dengan tujuan memperkenalkan serta melatih siswa dalam penggunaan aplikasi Assembler Studio untuk membuat media pembelajaran berbasis AR. Metode kegiatan mengadopsi pendekatan partisipatif melalui tahapan persiapan, sosialisasi, pelatihan, pendampingan intensif, dan evaluasi, sehingga siswa terlibat secara aktif dan mampu mengembangkan keterampilan digital secara mandiri. Hasil kegiatan menunjukkan bahwa siswa mampu membuat konten AR sederhana yang relevan dengan materi pelajaran, meningkatkan motivasi, keterlibatan, dan kreativitas belajar. Penerapan media AR terbukti efektif dalam memvisualisasikan konsep-konsep yang kompleks, memberikan pengalaman belajar yang menyenangkan, dan mendukung kompetensi abad ke-21. Kegiatan ini membuktikan bahwa teknologi digital dapat menjadi strategi inovatif untuk meningkatkan kualitas pembelajaran di sekolah menengah.

This study aims to analyze the implementation of human resource management (HRM) audits in motivating employee performance at CV Cipta Alignment Constructions (CV.CLC). HRM audits serve as an evaluative and strategic tool in assessing the effectiveness of personnel functions such as recruitment, training, career development, and reward systems. The study used a qualitative approach with a case study method through interviews, observation, and documentation. The results show that HRM audits have a positive effect on employee motivation and performance by increasing work morale, placing employees according to competencies, and reducing turnover. Based on Resource-Based Theory (Barney, 1991), HRM audits are valuable and difficult-to-imitate strategic resources, thus supporting a company's competitive advantage. These findings emphasize the importance of implementing HRM audits continuously as part of a management strategy to improve organizational effectiveness. The implications of this study provide recommendations for companies to integrate HRM audits into strategic planning to achieve optimal and sustainable performance. In addition, this study also opens opportunities for further studies to strengthen the implementation of HRM audits in different sectors and company scales.

Maddoja Bine is an agrarian tradition of the Bugis people in Soppeng Regency, performed before sowing rice seeds in the nursery. This ritual contains social, religious, and cultural values ​​deeply rooted in the belief system and social structure of the local community. This study aims to examine the history, ritual procession, socio-religious dimensions, and the dynamics of change and preservation of the Maddoja Bine tradition through an ethnographic approach. The research method used is a literature study by reviewing various national and international journal sources published in the last ten years, supplemented by a qualitative analysis of the results of previous research. The results of the study indicate that Maddoja Bine functions not only as an agricultural ritual, but also as a medium for collective prayer, a means of transmitting moral values, and strengthening social solidarity in the Bugis community. Along with social change, agricultural modernization, and religious influences, this ritual has undergone transformations in form and practice, but still maintains its core values ​​as a local cultural identity. Thus, Maddoja Bine is a tradition that is dynamic and adaptive to changing times, yet remains relevant as an intangible cultural heritage of the Bugis community.

Accera Kalompoang is a royal ceremonial tradition held at Balla Lompoa, Gowa, South Sulawesi, as a form of respect toward the sacred royal heirlooms (kalompoang) of the Kingdom of Gowa. The ritual reflects historical memory, political legitimacy, and spiritual beliefs inherited from the Gowa kingdom era and preserved by the local community. This study aims to analyze the historical background, ritual procession, symbolic meanings, socio-religious functions, and the dynamics of preservation of the Accera Kalompoang tradition. The research uses a qualitative descriptive approach through literature review and analysis of previous ethnographic studies and cultural documentation. The findings show that Accera Kalompoang functions not only as a ceremonial cleansing of royal heirlooms but also as a medium of collective identity, cultural continuity, and social integration between traditional authorities and society. Despite modernization and changing social structures, the tradition continues to be maintained as a symbol of historical legitimacy and cultural pride of the Gowa people. Therefore, Accera Kalompoang represents a living heritage that adapts to contemporary contexts while preserving the values of the Gowa Kingdom’s cultural legacy.  

Dynamics of social interaction within the alleyways of urban neighborhoods, which serve as unique social spaces amid the ongoing processes of modernization. Conducted in the alleyways of Makassar City, this research employs an ethnographic approach through participant observation, in-depth interviews, and field note documentation. The findings reveal that alleyways function not only as physical pathways but also as vibrant social arenas where communal activities—such as neighborhood gatherings, mutual aid, and small-scale household economies—take place. Modernization introduces significant changes to these patterns of interaction. On one hand, infrastructural development, technological penetration, and increased mobility foster new forms of interaction that are more practical and individualistic. On the other hand, core values of solidarity, including mutual support and close neighborly relations, continue to persist through community-based initiatives, local empowerment programs, and informal shared activities. The study concludes that alleyways represent hybrid social spaces where tradition and modernity intersect, demonstrating residents’ efforts to maintain social cohesion despite the pressures of social change. These findings are expected to contribute to policy development and inform local authorities in designing culturally sensitive alleyway development programs.

State revenue holds a vital position in sustaining national development and the functioning of government, with taxation serving as the primary contributor to Indonesia’s State Budget (APBN). The substantial reliance on tax income obliges the government to manage the taxation system in an optimal, efficient, and sustainable manner. Nevertheless, the attainment of tax revenue targets in practice remains challenged by various issues, including structural, administrative, and strategic limitations. This study seeks to examine the role of strategic tax management in supporting the achievement of state revenue objectives. The research adopts a literature review approach by analyzing textbooks, national and international scholarly journals, official government publications, and relevant regulatory frameworks. The data are analyzed using a descriptive qualitative method through processes of classification, comparison, and synthesis of findings from previous studies. The findings reveal that strategic tax management has a crucial influence on enhancing state revenue performance through coherent policy formulation, flexible strategy execution, and ongoing performance assessment. The integration of information technology, the reinforcement of tax administration, and the improvement of taxpayer compliance emerge as key determinants in achieving revenue targets. Accordingly, strategic tax management constitutes a fundamental tool for ensuring fiscal resilience and promoting sustainable national development.

Islamic Religious Education (PAI) plays a crucial role in shaping students' personality and morals, not only by imparting religious knowledge but also by internalizing moral values for everyday life. The rapid development of technology, globalization, and social change presents challenges to moral development, requiring PAI learning to effectively integrate moral values in classroom dynamics. This study aims to examine the integration of moral values in PAI learning and its implications for strengthening character education. Using a qualitative approach with library research, data were gathered from books, journal articles, and previous studies on PAI and moral education. Data collection was through documentation, and content analysis was used to synthesize concepts, theories, and findings. The study finds that moral values in PAI learning are integrated through two approaches: explicit and implicit. Explicit integration involves teaching materials containing moral values, while implicit integration occurs through teacher role models, humanistic interactions, classroom management, and participatory and contextual learning methods. The integration of moral values enhances the meaning of PAI learning and contributes to students' attitudes and behavior. This study highlights that well-designed, value-oriented PAI learning plays a vital role in strengthening character education and continuously fostering students' morals.

Anxiety is a prevalent mental health issue that affects psychological well-being and daily functioning. In Muslim communities, Islamic spiritual practices are commonly used as coping strategies, yet empirical evidence regarding their effectiveness in reducing anxiety has not been systematically consolidated. This study aimed to synthesize scientific evidence on Islamic spiritual interventions for anxiety reduction. A systematic literature review was conducted in accordance with PRISMA guidelines by searching Google Scholar, PubMed, ScienceDirect, and Elsevier. Observational studies published between 2019 and 2026 that examined Islamic spiritual interventions and reported anxiety outcomes were included and analyzed narratively. Ten eligible articles were identified. The review demonstrates that Islamic spiritual interventions, such as dhikr, prayer, Qur’an recitation, and Islamic spiritual counseling, are consistently associated with reductions in anxiety across diverse populations and settings. Although the magnitude of effects varied, the overall findings indicate a beneficial role of Islamic spiritual practices in anxiety management. These results suggest that Islamic spiritual interventions may be integrated as complementary approaches within mental health and public health services for Muslim populations, while further methodologically rigorous studies are required to strengthen the evidence base.

Hypertension, a global health issue, is increasingly prevalent and significantly contributes to morbidity and mortality. It often coexists with obesity, a key risk factor for hypertension and vascular complications. The combination of hypertension and obesity leads to metabolic changes, chronic inflammation, and oxidative stress that damage retinal blood vessels, directly affecting visual acuity. This literature review examines the relationship between hypertension, obesity, and visual acuity, analyzing 20 articles published between 2021 and 2025, sourced from PubMed, Google Scholar, and ScienceDirect. The study found a significant association between hypertension and obesity with decreased visual acuity. Obesity not only serves as a comorbidity but also as a mediator, worsening hypertension's effects through mechanisms like insulin resistance and endothelial dysfunction. Longitudinal studies indicate that visual impairment is progressive, while cross-sectional studies highlight its high prevalence in hypertensive obese populations. The review emphasizes the need for routine eye exams, blood pressure control, and weight management as preventive measures. In conclusion, hypertension and obesity together significantly increase the risk of visual impairment, necessitating a multidisciplinary approach to care and promoting preventive strategies to preserve eye health and enhance patients' quality of life.

The auditor's responsibilities include not only assessing the accuracy of financial statements and detecting fraud, but also evaluating the company's ability to continue its business on an ongoing basis. This responsibility arises from the expectations of shareholders and other stakeholders that auditors provide timely and relevant information about the company's future prospects to support rational and evidence-based investment decision-making. In this context, audit opinions related to business continuity are an important instrument in reducing information asymmetry between management and investors. This study aims to analyze the impact of liquidity, solvency, and audit quality on the issuance of business continuity declarations. The research sample consisted of coal mining companies listed on the Indonesia Stock Exchange between 2014 and 2017, a period marked by fluctuations in commodity prices and global economic uncertainty. Logistic regression is used as an analysis method because dependent variables are dichotomous. The results showed that audit quality had a significant negative impact on the issuance of business continuity declarations, while liquidity and solvency did not have a significant impact on the issuance of the declarations, indicating that the factors of governance and auditor independence were more decisive than short-term financial conditions.