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The halal status and price of a product significantly impact purchasing decisions. For example, Kropinka. The products offered have received halal certification from the relevant authorities. On the other hand, Kropinka also has a price difference compared to commonly sold coffee in the market. However, the demand for Kropinka is very high, leading Kropinka farmers to state that they struggle to meet the demand due to the sometimes insufficient supply of Kropinka. This situation makes Kropinka a suitable subject for research. The research methodology employed in this study is a quantitative method. The quantitative research method involves a specific population or sample. The data collected utilize research instruments and data analysis employs numerical (statistical) methods aimed at hypothesis testing applied to examine significance and hypothesis results. The review of the t-statistic shows 1.96, indicating that H0 is rejected. For the probability value, observing the p-value of 0.05, H0 is rejected. Thus, it can be concluded from this research that Variables X1 and X2 have significant values due to the p-value of 0.05. Based on the results of the conducted study, the following conclusions can be drawn: 1. The halal label present on KROPINKA product packaging has a relationship and significantly influences the purchasing decision of KROPINKA products, as indicated by a significance level of 0.024 < 0.05. This evidence demonstrates that the presence of halal labeling on KROPINKA products provides a positive value that significantly impacts consumers' purchasing decisions. 2. The varied prices of KROPINKA products corresponding to the types of products have a relationship and significantly influence the purchasing decision, as indicated by a significance level of 0.000 < 0.05. This further proves that the price The diverse range of products from KROPINKA provides a positive value that has a significant opportunity to influence consumer purchasing decisions. Additionally, halal labeling and pricing have a relationship and simultaneously exert a significant influence on the purchasing decisions of KROPINKA products

Educational institutions are under pressure to create organized and responsible quality assurance systems because raising the standard of education has become a global imperative. The Internal Quality Assurance System (SPMI) and the External Quality Assurance System (SPME) are integrated in Indonesia to achieve this. However, accountability must be transparent, real-time, and not just administrative due to the quick digital revolution. In order to enhance educational accountability in the digital age, this study attempts to examine and model the integration of internet-based internal and external quality assurance systems. Nine pertinent papers from 2018 to 2025 were chosen and examined using a systematic Literature Review (LR) process and a qualitative methodology. The findings show that institutional performance and accountability are greatly improved by the successful implementation of SPMI, which is driven by the PPEPP cycle (Planning, Implementation, Evaluation, Control, and Improvement). Additionally, the integration of digital-based systems (e-SPMI) acts as a link between SPME and SPMI, guaranteeing data correctness, efficiency, and transparency for accrediting needs. The results highlight the need for an integrated, web-based quality assurance system that facilitates evidence-based decision-making in order to attain educational accountability in the digital age. In order to automate data collection and reporting procedures, the study advises educational institutions to implement an online quality management information system

Sectio caesarean (SC) is a major surgical procedure performed to save the mother and baby when normal delivery is not possible. However, this procedure may cause postoperative complications such as impaired physical mobility due to pain, muscle weakness, and anesthesia effects. These limitations can delay the healing process, increase the risk of infection, and reduce the mother's self-care ability. One effective non-pharmacological intervention to accelerate recovery is early mobilization through Range of Motion (ROM) exercises. This case study aims to analyze the effectiveness of early mobilization (ROM) intervention on improving mobility and reducing pain in post-sectio caesarean mothers. The study was conducted in June 2025 at RSUD Kajen with three respondents who underwent SC for different obstetric indications (postterm, CPD, and severe preeclampsia). The research design used a descriptive case study with pre–post intervention approach. The results showed that after performing ROM exercises gradually from six hours post SC, pain intensity decreased from a scale of 7–8 to 1–3 within three days. Mobility ability improved from only being able to turn sideways to sitting and walking with assistance. Respondents also showed increased motivation and independence in self-care activities. In conclusion, early mobilization (ROM) intervention is effective in accelerating recovery for post-sectio caesarean mothers. This intervention helps reduce pain, improve circulation, strengthen muscles, and enhance psychological adaptation. Early mobilization should be applied as part of routine nursing interventions in the postpartum ward.

Recurrent aphthous stomatitis (RAS) is a common inflammatory condition of the oral mucosa characterized by round or oval ulcers with well-defined reddish borders and a shallow base covered by a grayish or yellowish fibrinous pseudomembrane. RAS is generally classified into three clinical types—minor, major, and herpetiform based on the size, number, and duration of the lesions. Several factors contribute to its occurrence, including bacterial infections such as Streptococcus sanguis, immune system dysfunctions, and nutritional deficiencies involving iron, vitamin B12, and folic acid. Other potential triggers include local trauma, hormonal or endocrine imbalances, psychological stress, and allergic reactions. Among these, anemia due to deficiencies in iron, folate, or vitamin B12 is considered an important etiopathogenic factor, although its exact role has not been fully clarified. The management of RAS primarily focuses on symptom relief, promoting faster ulcer healing, and preventing recurrence through both topical and systemic approaches. Effective treatment often includes improving nutritional intake, maintaining oral hygiene, and addressing underlying systemic or psychological conditions. Understanding the multifactorial causes of RAS is crucial in developing comprehensive strategies for prevention and long-term management of this recurrent oral lesion.

This study examines the factors affecting Ship Agency Company Performance (Y) at Tanjung Emas Port, Semarang. The focus is on four independent variables: Waiting Time Perception (X1), Loading and Unloading Productivity (X2), Document Handling (X3), and Human Resources (X4). Using a quantitative approach and multiple linear regression analysis, data were collected from 100 employees across 27 agency companies. The results indicate that all four independent variables have a positive and significant partial effect on company performance. Waiting Time Perception (X1) was identified as the most dominant factor, with a coefficient of β=0.322\beta = 0.322β=0.322 and tcount=3.152t_{count} = 3.152tcount​=3.152, suggesting that docking time efficiency (influenced by pilot services and vessel intensity) is the key determinant of agency performance. The coefficient of determination (Adjusted R2R^2R2) is 0.370, indicating that 37% of the variation in performance is explained by the model, while the remaining 63% is influenced by external factors such as weather and macro policies. This study underscores the importance of managing port time effectively and improving Human Resources competencies to enhance agency performance in congested and digitized maritime environments, offering strategic recommendations for regulators and port managers.

Ship safety is critical, particularly for operations involving tugboats in busy maritime environments like Cirebon Port, Indonesia.1 Despite strict regulations, annual safety targets are often unmet, prompting the need to assess key influencing factors.1 This study investigates the partial influence of four independent variables—Harbor Master's Role (X_1), Ship Seaworthiness (X_2), Ship Crew (X_3), and Shipping Navigational Aids (X_4)—on Tugboat Safety (Y) at Cirebon Port.1 Employing an associative quantitative method, data were collected via questionnaires distributed to 104 tugboat crew members (N=104).1 Multiple linear regression analysis revealed that all four variables have a positive and significant influence on Ship Safety (Y) (all t_{hitung} > t_{tabel} (1.984) and Sig. < 0.05).1 The variable Ship Crew (X_3) was found to be the most dominant factor, exhibiting the highest influence (\beta=0.352, t_{hitung}=4.160), confirming the pivotal role of human resources and competence in maritime safety.1 The regression model explained 50.1\% of the variation in Ship Safety (Y) (Adjusted\ R^2 = 0.501), with the remaining 49.9\% attributed to external factors, such as unpredictable weather and external policies (Suryani et al., 2018). Managerial implications recommend prioritizing the training and certification of crew members and rigorously enforcing Ship Seaworthiness checks, specifically regarding expired safety equipment.

This research aims to analyze the partial and simultaneous influence of Leadership (X₁), Work Motivation (X₂), Compensation (X₃), and Work Environment (X₄) on Employee Performance (Y) at PT. Kalisari Putra Semarang, a company in the transportation sector. Using a quantitative associative method, data were collected from a census of 85 permanent employees (N=85) through questionnaires and analyzed using multiple linear regression (SPSS). The results confirmed that all four independent variables significantly and positively influence employee performance (all tₕᵢᵗᵘⁿg > tₜₐᵦᵉᵡ 1.66). Leadership (X₁) was found to be the most dominant factor, with the highest regression coefficient (β = 0.373), followed by Compensation (β = 0.182), Work Environment (β = 0.145), and Work Motivation (β = 0.110). The model demonstrated a strong explanatory power, with the Coefficient of Determination (R²) reaching 0.898, indicating that 89.80% of the variation in employee performance is explained by these factors. The main managerial implication is that improving leadership quality and competency is the most critical factor for maximizing employee performance in this company.

Early childhood represents a golden period that is vital for the development of all aspects of a child’s abilities, particularly language skills. Speaking ability plays a central role as it serves as a child’s primary means of communication and social interaction. However, not all children achieve speech milestones appropriate for their age. Speech delays can negatively affect social, emotional, and academic growth if not identified early. This study aims to identify speech delays in early childhood through classroom interactions and to analyze the role of teachers in early detection and stimulation of language skills. Using a descriptive qualitative approach, the study involved ten children aged 4–6 years at Siti Khadijah Kindergarten. Data were collected through observation, interviews, and documentation, and analyzed using the Miles and Huberman interactive model comprising data reduction, data display, and conclusion drawing. Findings revealed that two children showed signs of speech delay, characterized by limited vocabulary, unclear pronunciation, and difficulty forming simple sentences. The main contributing factors were a lack of verbal stimulation at home and excessive gadget use, which reduced direct communication. Activities such as circle time, role-playing, and storytelling were found effective for detecting and stimulating speech development. Teachers play a crucial role as early detection agents, working collaboratively with parents to ensure continuous stimulation at home. Strengthening teachers’ capacity to observe, identify, and support children with speech delays is essential for promoting optimal language development.

This research intends to examine the application of the Child-Friendly School (CFS) policy in Sidoarjo Regency, concentrating on its effects on educational quality, changes in school culture, and the efficiency of collaborative governance among involved parties. The research is based on the necessity to enhance secure, inclusive, and child-focused learning settings that align with the regional government’s dedication to transforming public education services. A qualitative case study method was employed, which included informants from the Education and Culture Office, school leaders, educators, and participants from child advocacy groups. The results indicate that the CFS policy in Sidoarjo has effectively improved student engagement, teacher awareness of humanistic methods, and collaboration among institutions to foster a positive learning environment. The implementation of the policy illustrates a transition in school culture from an emphasis on instruction to a compassionate learning environment. Additionally, digital advancements and data-based reporting systems have enhanced transparency and accountability. In summary, Sidoarjo’s CFS policy demonstrates an effective implementation of public value management and collaborative governance principles within education policy. The research suggests improving teacher abilities, reinforcing assessment systems, and increasing inter-sector cooperation to guarantee the program's sustainability

This study examines the denotative and connotative meanings in Mahmoud Darwish's poem "Fakkir Bighairik" using a semantic approach. Language as a sign system has a primary function in conveying meaning, and poetry is the medium of linguistic expression richest in such meaning. Darwish's poem, through dense diction, depicts empathy, humanity, and the struggle of the Palestinian people by inviting readers to "think of the other." This study uses a descriptive-qualitative method with library techniques, where data is taken from the text of Fakkir Bighairik's poem and analyzed based on the theory of denotative and connotative meaning. The results show that the denotative meaning in this poem conveys a direct and straightforward message, while the connotative meaning provides emotional, social, and moral depth that strengthens the humanitarian message. The combination of these two meanings creates a poetic effect that awakens readers' awareness of solidarity and universal human values. In addition, this poem also invites readers to reflect on their role in the humanitarian struggle and reminds them of the importance of fighting for human rights amidst conflict.

This study examines the denotative and connotative meanings in Mahmoud Darwish's poem "Fakkir Bighairik" using a semantic approach. Language as a sign system has a primary function in conveying meaning, and poetry is the medium of linguistic expression richest in such meaning. Darwish's poem, through dense diction, depicts empathy, humanity, and the struggle of the Palestinian people by inviting readers to "think of the other." This study uses a descriptive-qualitative method with library techniques, where data is taken from the text of Fakkir Bighairik's poem and analyzed based on the theory of denotative and connotative meaning. The results show that the denotative meaning in this poem conveys a direct and straightforward message, while the connotative meaning provides emotional, social, and moral depth that strengthens the humanitarian message. The combination of these two meanings creates a poetic effect that awakens readers' awareness of solidarity and universal human values. In addition, this poem also invites readers to reflect on their role in the humanitarian struggle and reminds them of the importance of fighting for human rights amidst conflict.

This study maps the regulatory landscape of financial technology (fintech), focusing on cryptocurrency regulation at both global and Indonesian levels. Cryptocurrency, one of the fastest-growing fintech instruments, functions as a virtual currency secured by cryptography. Despite lacking physical form, it is widely used for investment, transactions, and speculation, with trust supported by blockchain’s transparency and immutability. However, regulatory frameworks remain fragmented across countries. The research applies a bibliometric approach, using Bibliometrix (R Studio) for descriptive analysis and VosViewer for keyword network visualization. Data were retrieved from Scopus with the keywords “cryptocurrency regulation” and “fintech regulation,” covering 2016–2025. Findings reveal 1,178 documents from 484 sources, contributed by 4,693 authors, with an average of 7.43 authors per document and an international collaboration rate of 24.79%. The annual growth rate reaches 44.31%, with an average of 14.01 citations per document. Keyword analysis identifies four main clusters: financial regulation, green finance and sustainability, decentralized finance (DeFi), and blockchain cybersecurity. This study provides a knowledge map of regulatory evolution from conventional finance to blockchain-based fintech, offering insights for academics, regulators, and industry to balance innovation, consumer protection, and financial stability.

This study aims to examine the effect of Leverage and capital intensity on tax avoidance with independent commissioners as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange (IDX). Tax avoidance practices in this sector are considered relatively high due to the complexity of fixed asset management and financing structures. The study applies a quantitative approach with an associative method and purposive sampling, resulting in 21 companies as the final sample with a total of 105 observations during the 2020–2024 period. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS version 25. The results show that leverage has a positive and significant effect on tax avoidance, indicating that a higher level of debt usage increases the likelihood of tax avoidance through interest expenses. Capital intensity also has a positive and significant effect on tax avoidance, as higher investment in fixed assets provides opportunities for firms to utilize depreciation expenses in reducing taxable income. The moderating test reveals that independent commissioners do not moderate the relationship between leverage and tax avoidance but significantly moderate the relationship between capital intensity and tax avoidance in a negative direction, thereby weakening the effect. These findings highlight the importance of corporate governance mechanisms through the presence of independent commissioners in mitigating tax avoidance, although their effectiveness remains limited to specific aspects. This study contributes empirically to the taxation and corporate governance literature and provides recommendations for regulators and tax authorities in strengthening tax compliance monitoring in the property sector.

This study aims to analyze the influence of multinationality and tax haven utilization on transfer pricing activities, with institutional ownership as a moderating variable. The research focuses on energy sector companies in Indonesia, using 70 data samples obtained from company reports and financial statements. Regression analysis with moderation was employed to test the hypotheses. The findings reveal that both multinationality and tax haven practices significantly influence transfer pricing activities. However, institutional ownership does not moderate the relationship between multinationality and transfer pricing but does moderate the relationship between tax haven and transfer pricing. These findings indicate that multinational expansion and the use of tax havens play an essential role in determining corporate transfer pricing behavior. Furthermore, the presence of institutional ownership strengthens the influence of tax haven utilization on transfer pricing practices, showing that ownership structure affects how companies manage their tax-related strategies. This research contributes to a better understanding of the determinants of transfer pricing in multinational enterprises and offers practical implications for policymakers in designing effective tax regulations and governance standards related to corporate taxation.

This study aims to analyze the influence of leadership style, work motivation, and the work environment on employee loyalty at Coffee Shop Lingkar in Semarang City. The background of this study stems from the phenomenon of fluctuating employee loyalty levels, characterized by staff turnover within a certain period. The research method used a quantitative approach with census sampling, with the entire population of 36 employees being sampled. Data were collected through a Likert-scale questionnaire and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) using the SmartPLS 4 application. The results show that leadership style has a positive and significant effect on employee loyalty. Work motivation also proved to have a positive and significant effect and was the dominant factor influencing loyalty. Furthermore, the work environment had a positive and significant effect, although its influence was less significant than the other variables. Overall, these three variables explained 82.4% of employee loyalty, with the remainder influenced by factors outside this study. This research provides a practical contribution to Coffee Shop Lingkar's management in improving employee loyalty through developing a participatory and transformational leadership style, providing continuous motivation, and creating a conducive work environment.

The integration of green marketing into corporate strategies represents a paradigmatic shift in responding to global sustainability issues while enhancing competitiveness and socio-ecological commitment. With the rapid growth of literature in this field, a systematic analysis is required to map its conceptual evolution and strategic directions. This study presents a bibliometric analysis of global research trends in green marketing, aiming to identify the intellectual structure, thematic evolution, and knowledge development over the period 2017–2024. Using the Scopus database and the Biblioshiny and VOSviewer tools, 275 peer-reviewed articles were examined through quantitative bibliometric mapping techniques. The analysis reveals an annual publication growth rate of 15.27%, with dominant themes such as “sustainability,” “green marketing,” and “sustainable development.” Thematic mapping visualizations indicate a shift in research focus from product-related technical issues to strategic, social, and consumer behaviour dimensions. Five major thematic clusters were identified, reflecting interdisciplinary approaches encompassing digital marketing strategies, consumer behaviour, corporate social responsibility, supply chain management, and environmental ethics. These findings underscore the significance of integrating green marketing as a sustainable business strategy, not only to enhance corporate image but also to foster more environmentally responsible consumer behaviour. The study provides a conceptual foundation for future inquiries and strategic implications for business practices, affirming the role of green marketing as a catalyst for organizational transformation toward environmental and social sustainability.

Environmental sustainability has become an essential approach for companies to enhance their competitive advantage and reputation. This study examines the effect of ownership structure on sustainability performance and firm value. This study uses data from state-owned enterprises listed on the Indonesia Stock Exchange. Ownership structure is proxied by institutional ownership, management ownership, and public ownership; sustainability performance is proxied by the total economic score, environmental score, and social score; and firm value is proxied by Tobin's Q. Our results reveal that ownership structure (management ownership, institutional ownership, and public ownership) have a direct effect on firm value, but indirectly do not have an indirect effect on firm value through CSR does not mediate the relationship between management ownership and institutional ownership with firm value. The unique findings of this study indicate that CSR mediates the relationship between public ownership and firm value. Public ownership partially mediates the relationship between firm type and firm value. The implications of this study will be significant for policymakers, corporate management, academics, and investors in considering the adoption and importance of corporate environmental practices.

This research aims to empirically analyze the influence of intellectual capital and green accounting on the Company's performance. The importance of intangible resource management and compliance with environmental responsibility in creating a competitive advantage and the sustainability of the company's operations, especially during post-pandemic industrial dynamics. The phenomenon of declining Return on Assets (ROA) in several industrial sector companies also encourages the need to evaluate the effectiveness of the managerial strategies implemented. This study uses a quantitative approach with multiple linear regression analysis techniques. Samples were selected from 21 industrial sector companies that consistently published annual and sustainability reports during the study period. Secondary data is obtained from financial statements, sustainability reports, and official sources such as the IDX. The results of this study are expected to provide empirical evidence regarding the extent of the strategic role of intellectual capital and green accounting practices in increasing company efficiency, profitability, and legitimacy.

The food and beverage industry are generally known for its stability. Nevertheless, this sub-sector underwent fluctuations as a result of the COVID-19 pandemic, one of which was in its firm value. The study investigates how firm value is affected by key organizational characteristics, including financial performance, the scale of the firm, and the rate of sales growth. A firm's value is measured by its PBV (Price to Book Value). The study's measure of financial performance is a combination of Return on Equity (ROE) and the CR, DER, and TATO ratios. This study uses a quantitative approach. The study's population is composed of F&B firms publicly traded on the Indonesia Stock Exchange throughout 2019–2023. A purposive sampling technique was used to select the sample based on predefined requirements, leading to a total of 125 samples from 25 companies. Data were processed using WarpPLS version 8.0 to evaluate the research model through model fit, structural testing, and hypothesis testing. The results show that the model meets the required fit indices and has strong explanatory power. The findings reveal that profitability (ROE) and leverage (DER) have a positive and significant effect on firm value, while liquidity (CR) and sales growth exert a negative and significant effect. On the other hand, activity ratio (TATO) and firm size do not significantly influence firm value.

This study aims to analyze the factors influencing GoPay user loyalty in Semarang. The background of this research is based on the high penetration of e-wallet services in Indonesia, which is increasingly competitive, with many service providers such as OVO, DANA, ShopeePay, and LinkAja offering various promotional programs. The research method used a quantitative approach through a survey of 120 active GoPay user respondents, then the data was analyzed using the SmartPLS application. The results showed that promotions did not significantly influence user loyalty, while perceptions of usefulness and brand image had a positive and significant influence. This indicates that user loyalty is not only built through short-term incentives, but is more determined by perceptions of service benefits and trust in the brand image. These findings emphasize the importance of companies not only relying on promotional strategies, but rather focusing more on improving service quality, feature innovation, and consistency in maintaining brand reputation. With the right strategy, GoPay is expected to maintain a loyal user base amidst the increasingly fierce e-wallet competition in Indonesia.