Publication Search

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 research investigates the effect of fundamental factors, namely the current ratio, debt to equity ratio, and return on equity on stock returns of mining firms listed on the Indonesia Stock Exchange (IDX) during 2021–2023. The research highlights the utility of understanding a firm’s financial performance in guiding investment selection within the capital market. Although the mining industry contributes significantly to Indonesia’s economy, stock movements in this sector are often subject to uncertainty due to market fluctuations and commodity price volatility. This research utilizes secondary data from annual financial statements and stock price records of 51 IDX-listed mining companies over the study period. Panel data regression, combined with descriptive and quantitative statistical techniques, was employed using E-Views 12 software. The findings reveal that stock returns are significantly influenced by the current ratio, debt to equity ratio, and return on equity. These results provide useful insights for investors, financial analysts, and corporate management by emphasizing the function of fundamental indicators in assessing stock performance, particularly within the mining sector.

Employee performance is a strategic factor in the success of regional banking organizations that are oriented towards service and achieving business targets. However, empirical evidence at PT Bank Sumut Kantor Cabang Koordinator Medan, indicates that employee performance tends to stagnate in the "Good" category during the 2021–2024 period. This condition is thought to be related to career development that is not yet optimally structured, organizational commitment that has not been fully actualized in work behavior, and inadequate extrinsic motivation. This study aims to analyze the effect of career development and organizational commitment on employee performance through extrinsic motivation as a mediating variable. The study used a quantitative approach with a survey method of employees at PT Bank Sumut Kantor Cabang Koordinator Medan. Data were analyzed using Structural Equation Modeling. The results show that career development and organizational commitment influence extrinsic motivation, and extrinsic motivation plays a role in improving employee performance and mediating the relationship between variables. These findings strengthen the role of extrinsic motivation as an important mechanism in bridging human resource policies and employee performance in regional banking.

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 the influence of product innovation, digital marketing, and business networking on the competitiveness of small and medium-sized enterprises (SMEs), with customer engagement positioned as a mediating variable. Employing a Systematic Literature Review (SLR) approach, thirty Scopus-indexed articles published between 2020 and 2025 were analysed to synthesise theoretical and empirical insights related to SME competitiveness in contemporary digital and urban business environments. The findings indicate that product innovation, digital marketing, and business networking each play a significant role in strengthening SME competitiveness, particularly within markets characterised by rapid technological change. Customer engagement emerges as a critical mediating mechanism that connects these strategic variables to sustainable competitive advantage. It enhances the impact of innovative and digital strategies by fostering stronger emotional, behavioural, and participative interactions between SMEs and their customers. The review also highlights that SMEs adopting integrated digital management practices, such as the utilisation of human-resource information systems (HRIS) and data-driven decision-making tend to demonstrate greater adaptability, market responsiveness, and long-term performance. The study contributes theoretically by integrating resource-based and dynamic capability perspectives, offering a holistic understanding of how digital and relational capabilities interact to elevate competitiveness. Practically, the findings provide strategic guidance for policymakers, SME managers, and practitioners in designing innovation-oriented and digitally enabled initiatives that support sustainable SME growth in the digital era.

Private vehicles are a frequently used mode of transportation because they are considered more practical. However, using private vehicles carries several risks, such as traffic accidents due to drivers losing focus on the road due to other activities, such as making calls on smartphones, drinking, or operating the radio. Approximately 90% of accidents are caused by human error. Convolutional Neural Network (CNN) is a type of neural network commonly used on image data. CNN is often used for image classification due to its high performance and accuracy. Therefore, this study aims to analyze the performance of CNN for the classification of distracted driving activities. The results show that the CNN model is able to effectively classify images of distracted driving activities, with an accuracy of approximately 99% across all datasets and across all input image size variations. Furthermore, the results of this study also show that differences in right-hand and left-hand drive datasets do not significantly affect model accuracy. Variations in input image size also do not significantly affect model accuracy, but do affect the training duration.

This study examines the determinants of green innovation and its impact on sustainable business performance among micro, small, and medium enterprises (MSMEs) in the Bandung Raya region of Indonesia. Specifically, the study analyzes the influence of environmental knowledge and market pressure on green innovation, as well as the effect of green innovation on sustainable performance. A quantitative approach was employed using data from 150 MSMEs, and structural relationships were tested through multiple regression analysis. All measurement instruments demonstrated high reliability (Cronbach’s Alpha 0.89–0.95) and validity (corrected item–total correlation > 0.80). The results reveal that environmental knowledge has the strongest positive and significant effect on green innovation (β = 0.728; p < 0.001), indicating that MSMEs with greater environmental awareness are more likely to adopt eco-friendly innovations. Market pressure also significantly influences green innovation (β = 0.257; p < 0.001), demonstrating the role of consumer expectations, competition, and green product trends in shaping sustainable business practices. Furthermore, green innovation has a very strong and significant impact on sustainable business performance (β = 0.847; p < 0.001), suggesting that eco-friendly practices enhance cost efficiency, customer satisfaction, firm reputation, and environmental outcomes. Overall, the study highlights the importance of combining internal awareness with external pressures to foster green innovation and strengthen sustainability among MSMEs. The findings provide theoretical contributions to green innovation and sustainability frameworks, while offering practical implications for MSMEs, policymakers, and business support institutions.

This study examines the effectiveness of interactive digital platforms in improving student academic outcomes. The integration of digital platforms in education is becoming increasingly important, but challenges arise regarding educators' adaptation of technology. This study analyzes the effectiveness of platforms such as Kahoot and Padlet through a systematic literature review. The study identifies gaps in previous research that focused more on platform features than on learning outcomes and educator adaptation. Using a systematic literature review of 45 peer-reviewed articles (2019-2024), this study explores the relationship between platform interactivity, educator technology proficiency, and measurable academic improvement. Data analysis uses thematic coding to identify patterns in successful digital learning implementation. The results show that interactive platforms can improve academic performance by 15-25% if educators have adequate technological skills, but success rates decline without proper training. This study proposes a comprehensive framework that integrates platform effectiveness metrics with educator development strategies. Recommendations include structured technology training programs and standardized assessment protocols to measure the effectiveness of digital learning.

This study investigates how Lembaga Musik Pervagatus, a group that does not display Islamic identity, creates an Islamic musical image when performing at religious events in Islamic campuses.  This study investigates how visual elements, song selection, and stage interaction influence audience perception. It does so using qualitative methods through interviews and performance observations.  How the band's performative identity is influenced by attributes such as appearance, personality, cultural values, and audience relations is studied using Kapferer's Brand Identity Prism model.  Conversely, Stuart Hall's theory of representation helps explain how Islamic meaning emerges in the context of events. The results show that the image of Islamic music attached to Pervagatus does not originate from the band's original identity; rather, it is a construction of meaning influenced by the context of religious events and the audience's interpretation of the song ‘Maulana Ya Maulana’ that they performed.  This perception was further reinforced by their neat, polite, and enthusiastic appearance.  The results show that the relationship between performance, context, and audience interpretation shapes the image of Islamic music on campus.

This study discusses the comparison of traditional and modern management accounting methods with the aim of analyzing the characteristics, advantages, and disadvantages of each method and providing practical guidance for corporate decision-making. The research method uses a literature review approach, collecting and synthesizing various recent studies related to Activity Based Costing (ABC), Target Costing, and Balanced Scorecard (BSC), and comparing them with traditional methods such as job order costing and process costing. The analysis results show that traditional methods are simpler and easier to implement, but less accurate in calculating costs and less relevant for strategic decision-making. In contrast, modern methods offer higher accuracy through detailed cost allocation, comprehensive performance monitoring, and data-based decision-making support, although they require greater implementation complexity and resources. This study concludes that the choice of method must be adjusted to the characteristics of the company and the complexity of business activities, so as to optimally improve cost efficiency and profitability.

PT. Tirta Fresindo Jaya, specifically its Pasuruan plant as the producer of Pucuk Harum Tea beverage, requires a large supply of steam to support various production processes. This steam is used in the process of heating tea leaves, heating water through a heat exchanger, and heating chemicals and water in the cleaning in place (CIP) process. Steam pressure of 5 bar that is flowed to the process equipment will undergo condensation to produce condensate. To separate steam and condensate, steam traps are used, consisting of several types, namely mechanical, thermostatic, and thermodynamic. However, in operational practice, steam trap malfunctions often occur, either in the form of steam leaks that are wasted with condensate or failure to drain condensate from the system. This condition causes a decrease in the efficiency of the steam piping system and increases the workload of the boiler. As a result, fuel consumption and boiler feed water requirements become greater than ideal conditions. Therefore, this study aims to analyze the energy and operational losses caused by steam trap malfunctions, as well as evaluate their impact on boiler system performance and steam utilization efficiency at PT. Tirta Fresindo Jaya Pasuruan plant.      

This study examines the effectiveness of national legislative strategies in promoting corporate accountability for industrial pollution and social justice violations. It analyzes a comparative legal framework, focusing on laws, enforcement mechanisms, and corporate liability regimes in countries such as France, Germany, Norway, China, and Australia. The research evaluates how mandatory due diligence laws, judicial measures, and transparency mechanisms help hold corporations accountable for environmental impacts. It compares voluntary compliance models with mandatory legal frameworks, noting the limitations of voluntary agreements in driving substantial environmental changes. Findings show that countries with strong legal frameworks, like the EU and Australia, achieve higher corporate compliance and environmental performance, while voluntary measures struggle to produce meaningful results. The study emphasizes the need for stronger enforcement, higher penalties for violations, and enhanced public transparency. Additionally, it explores integrating environmental justice considerations, such as community participation and fair compensation, into national strategies. The study offers policy recommendations for improving corporate responsibility through better legislation, harmonizing laws across jurisdictions, and fostering collaboration among governments, corporations, and civil society. It also suggests future research directions, including examining the long-term impacts of environmental justice policies in different global contexts.

This study comprehensively evaluates the quality of biomass briquettes produced from blends of coconut shell charcoal and sengon sawdust, using both carbonized and non-carbonized materials. Composite briquettes were fabricated with varying compositions and characterized through proximate analysis, calorific value, density, and burning rate measurements to determine their suitability as solid fuel. The results indicate that adding non-carbonized sawdust increases volatile matter content and burning rate but reduces the calorific value of the briquettes. In contrast, incorporating up to 10% carbonized sawdust significantly improves the calorific value to 6119.2 cal/g, approaching that of pure coconut shell charcoal (6352.2 cal/g), while maintaining a relatively high burning rate. Briquettes containing carbonized sawdust also exhibit low ash content, below 3%, and moisture content under 8%, meeting standard solid fuel quality requirements. These findings demonstrate that a strategic combination of carbonized and non-carbonized materials can produce hybrid biomass briquettes with optimized thermal performance, providing a promising, sustainable, and environmentally friendly alternative fuel for domestic and industrial applications.

Background: The development of modern manufacturing systems requires production scheduling strategies that not only improve productivity but also optimize energy utilization. Multi-machine production systems with job-shop configurations exhibit high complexity due to dynamic interactions between machines, job queues, and varying processing times, making conventional scheduling methods less effective in handling changing operational conditions. Objective: This study aims to develop and evaluate a reinforcement learning based production scheduling approach to improve production efficiency while reducing energy consumption in multi-machine manufacturing systems. Methods: This research employs a job-shop based multi-machine production simulation model as the experimental environment. The scheduling problem is formulated as a Markov Decision Process, enabling the implementation of reinforcement learning algorithms, namely Q-learning and Deep Q-Network, to learn optimal scheduling policies through interaction with the simulation environment. Energy consumption parameters are incorporated into the reward function so that the learning agent can consider energy efficiency in the scheduling decision-making process. System performance is evaluated using three main metrics, namely energy consumption, throughput, and makespan. Results: The experimental results show that the reinforcement learning based scheduling approach achieves better performance compared to conventional scheduling methods, resulting in lower energy consumption, higher job completion rates, and shorter production completion times within the multi-machine manufacturing system.

This community service program aims to implement a technology-based digital marketing mix strategy to promote the education program of the Barisan Mujahid Matita (BMM) Da'wah House to teenagers in the Titipapan area, Medan. The methods used include digital audience analysis to identify the characteristics of Generation Z, planning data-driven content strategies using artificial intelligence (AI) tools, and implementing integrated digital campaigns through various social media platforms such as Instagram, TikTok, and YouTube. The activities also include intensive mentoring and practical training for adolescents in creative content creation, da'wah copywriting, social media management, and digital campaign performance evaluation. The results of the program showed an increase in adolescent participation in BMM's education program by 65%, a growth in social media engagement by 200%, and the formation of an independent and sustainable adolescent digital content team. This program proves that the integration of digital technology in religious education marketing strategies is not only effective in reaching adolescents, but also encourages active engagement, creativity, and positive digital literacy in the community.

This study aims to analyze the implementation of the Balanced Scorecard (BSC) as a strategic performance evaluation tool in the era of digital transformation. Using a descriptive qualitative approach within the social constructivist paradigm, data were collected through in-depth interviews, non-participant observation, and document analysis in three organizations undergoing digitalization. Thematic analysis (Braun & Clarke, 2006) identified four main themes in the application of the BSC: digital strategy alignment, digital readiness and data integration, a culture of learning and innovation, and adaptive leadership transformation. The findings indicate that the BSC functions not only as a performance measurement system but also as an adaptive, collaborative, and data-driven strategic management framework. The integration of digital technologies accelerates decision-making processes and strengthens reflective organizational culture. Theoretically, this study extends the classical BSC model of Kaplan and Norton (1996, 2001) toward a Digital Balanced Scorecard that emphasizes synergy among strategy, data, and organizational learning. Practically, the results highlight the importance of digital readiness, an innovation-oriented culture, and adaptive leadership as key foundations for successful BSC implementation in the era of digital disruption.

The objective is to analyze the competitiveness of modern retail through the integration of SWOT analysis as a basis for formulating more targeted strategies using qualitative descriptive methods. This paper identifies the strengths, weaknesses, opportunities, and threats that drive the performance of modern retail based on literature and empirical findings from various previous studies. The results of the analysis show that the main strengths of modern retail lie in product completeness, competitive prices, strategic locations, and operational efficiency. Meanwhile, weaknesses arise from suboptimal digitization, minimal online promotion, limited service innovation, and outdated inventory management. Meanwhile, opportunities arise from changes in digital-based shopping behavior, while threats emerge from the dominance of large retailers, e-commerce competition, and economic fluctuations. Based on the SWOT integration, a strategy is formulated that includes strengthening digitalization, optimizing online marketing, improving service quality, and modernizing operational systems to support long-term competitiveness.

This study investigates the influence of financial literacy, entrepreneurship training, and financial inclusion on the performance of micro, small, and medium enterprises (MSMEs) through business sustainability. Using a systematic literature review (SLR) examines the impact of financial literacy, entrepreneurship training, and financial inclusion on MSME performance through business sustainability mediation by synthesizing empirical data from 12 research (2020–2025) across Scopus and Web of Science. Positive direct effects on sustainability (financial literacy via budgeting/risk management; training via adaptive resilience; inclusiveness via digital access) and performance metrics like profitability/growth are confirmed by results using the PRISMA 2020 flow.  Amid obstacles like financial access restrictions and COVID-19 disruptions, business sustainability appears as a crucial mediator, linking these factors to improved MSME results in developing contexts (Africa, Indonesia). Practical implications compel policymakers to give integrated literacy programs, contextual training, and inclusive finance top priority. Theoretical contributions combine financial literacy, entrepreneurial learning, and sustainability ideas into a holistic mediation model. The results highlight the importance of integrating financial education, entrepreneurial skill development, and inclusive financial systems to strengthen MSME resilience and competitiveness. This study provides practical implications for policymakers, financial institutions, and support organisations in designing effective interventions that foster sustainable business growth. The research also contributes theoretically by confirming the mediating role of business sustainability in the relationship between financial literacy, entrepreneurship training, financial inclusion, and MSME performance. Future studies may expand these insights by examining additional contextual factors such as digital technology adoption and business networking that further support sustainable MSME development.

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.

Public health administration plays a strategic role in strengthening primary health care governance amid increasingly complex health system challenges. This study aimed to synthesize recent evidence on the development, challenges, and implications of public health administration during the period 2020–2025. A literature review with a systematic approach was conducted by analyzing peer-reviewed articles retrieved from major scientific databases and selected through a PRISMA 2020 flow process. The findings indicate that effective public health administration—characterized by strong governance, adaptive leadership, and the integration of digital health information systems—contributes to improved performance of primary health care services in terms of service quality, efficiency, and sustainability. However, the review also reveals persistent gaps, particularly the limited empirical evidence examining causal relationships between administrative capacity and health service performance, as well as challenges related to human resource readiness and data governance in digital transformation. These findings highlight the need to strengthen administrative capacity, leadership competencies, and integrated information systems to support resilient primary health care. The study provides theoretical and practical implications for policymakers, health managers, and researchers in advancing public health administration toward more effective and sustainable health systems.