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This study aims to analyze the application of occupational safety and health in the Special Vehicle Division of PT Pindad using hazar indentification, risk assessment, and risk control methods. The focus of the research is to identify potential hazards, assess the level of risk, and evaluate risk control efforts in the production process of the Special Vehicle Division. The research method used is descriptive with a quantitative approach. The data used in this study was obtained from the results of interviews and direct observations at the company. The results of this study show that there are 5 activities that are identified as causing potential danger, and the risk rating is determined, namely the first activity has a medium risk value, the second activity has a low risk value, the third activity has a negligible risk value, the fourth activity has a high risk value, and the fifth activity has a medium risk value, as well as administrative control efforts, technical control, and PPE control.

This research is motivated by a significant decline in sales of herbal products/jamu (herbal medicine) from PT Martina Berto Indonesia during the 2021–2024 period, as reflected in the 2024 annual report. This downward trend indicates issues related to customer satisfaction and loyalty, changes in consumer perceptions of the product, and increased competition from other herbal brands. The continued decline in sales in 2024, reaching IDR 95 million, indicates a serious challenge to the product's sustainability in the market. This study aims to examine the influence of perceived value on customer loyalty of Sariayu Herbal Scrub through customer satisfaction in Bandung City. This study employs quantitative methods, incorporating verification approaches. The data used in this study consist of primary and secondary data. The sample consisted of 115 respondents. Data analysis was performed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the assistance of SmartPLS 4 software, and the sampling method applied was the sample size technique. The results of this study indicate that perceived value has a positive and significant influence on customer satisfaction, customer satisfaction has a positive and significant influence on customer loyalty, and perceived value has a positive and significant influence on customer loyalty. However, perceived value influences customer loyalty indirectly through customer satisfaction. These findings offer practical insights for companies to improve perceived value and customer satisfaction, key strategies to enhance customer loyalty, and maintain business sustainability.

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 analyze the implementation of digitalization in the operational management of Batik TIN MSMEs as a strategy to enhance business competitiveness. Digitalization is considered an important step for MSMEs in facing increasingly competitive market conditions in the digital economy era. The research method employed is qualitative with a case study approach. Data were collected through in-depth interviews with the owner and employees of Batik TIN MSMEs, direct observation of operational processes, and documentation related to production, marketing, and financial management activities. The results show that the implementation of digitalization in the production aspect helps improve work efficiency and product quality control. In the marketing aspect, the utilization of social media and digital platforms is able to expand market reach and enhance interaction with consumers. Meanwhile, digitalization in financial management facilitates transaction recording, improves the accuracy of financial reports, and supports more accurate decision-making. Overall, the implementation of digitalization has proven to make a positive contribution to improving operational efficiency and strengthening the competitiveness of Batik TIN MSMEs. Therefore, digitalization can be an effective and sustainable strategy for MSMEs to survive and grow amid dynamic industrial competition.

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.

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.

Community service activities in Kalirahayu 1 Village aim to improve the utilization of social media as a marketing tool for Micro, Small, and Medium Enterprises (MSMEs). This initiative is important because many MSME actors in the village have not maximized social media usage, which limits their opportunities to increase product sales and market reach. The program was implemented through consultations, practical training, and continuous mentoring involving 10 MSME actors in Kalirahayu Village. Through this activity, participants were introduced to digital marketing strategies, including content creation, product promotion, and customer interaction through social media platforms. The results showed that MSME actors gained new knowledge and skills in using social media effectively, while students involved in the program also developed practical experience in digital marketing. Although several challenges were encountered, such as limited technological facilities and differences in participants’ initial knowledge levels, the program successfully increased awareness of the importance of digital marketing. This activity demonstrates strong potential for sustainable development and is expected to support the growth and competitiveness of MSMEs in rural areas.

The extruder-type floating pellet machine is a form of appropriate technology that works by using a screw system to push the raw material while applying pressure to form dense pellets. The main source of raw material for making these pellets comes from trash fish, which are small fish caught by fishermen that are unfit for consumption and have low economic value. Trash fish are relatively cheap because they are classified as non-economical, but they have great potential for use as fish feed. Their distinctive strong aroma can stimulate fish appetite, while their relatively high protein content makes them an ideal source of nutrition. Before use, the trash fish are first dried and then ground using a flour machine to achieve a fine texture. The floured material is then mixed and the moisture content is adjusted to around 42%, so that the extrusion process can run optimally when using the extruder-type pellet machine. The material formulation consists of 70% trash fish meal, 15% corn meal, and 15% wheat flour. The resulting pellets are then tested in a feed laboratory and show protein levels ranging from 30-40%, depending on the quality of the trash fish raw material used. This community service activity involves fish farmer groups in the Beji area, East Ungaran District, which is expected to increase fish farmer insight on how to make floating pellets using an extruder type pellet printing machine.

The Low reading interest among elementary school students remains a problem encountered in various rural areas, including at SD Negeri 30 OKU in Batumarta 1 Village, Lubuk Raja District, Ogan Komering Ulu Regency. The limited availability of attractive and easily accessible literacy resources is one of the contributing factors to low student reading habits. This Community Service (PKM) activity aims to increase student reading interest by providing comfortable, educational, and child-friendly reading corners. The implementation method includes initial observation, providing and arranging reading corners, providing age-appropriate reading books, and mentoring and socializing the use of reading corners to students and teachers. The provision of reading corners is carried out through community service activities by university teams or volunteers, by providing bookshelves, various types of story books, children's encyclopedias, and interactive reading materials. To demonstrate the benefits of reading corners, comfort zone arrangements, regular reading schedules, and various literacy games are implemented to increase student engagement. The results of the activity show an increase in student interest in reading activities, as seen from the increased frequency of student visits to the reading corners and active participation in independent reading activities. In addition, teachers also feel the benefits of reading corners as a supporting tool for the learning process. Thus, providing a reading corner can be a simple but effective solution in fostering a culture of literacy and increasing the reading interest of elementary school students in the school environment.

Buillying is a form of violeincei that freiquieintly occuirs in school einvironmeints and can neigativeily affeict childrein’s psychological, social, and acadeimic deiveilopmeint. As suibjeicts of law, childrein havei thei right to reiceiivei proteiction from all forms of violeincei as reiguilateid by statuitory provisions. This Commuinity Seirvicei Program (Kuiliah Keirja Nyata/KKN) aims to increiasei stuideints’ awareineiss at SDN 2 Waydadi reigarding thei dangeirs of buillying and thei importancei of child leigal proteiction throuigh anti-buillying socialization activitieis. Thei meithod eimployeid was leigal couinseiling uising an eiduicational and participatory approach, incluiding mateirial preiseintations, inteiractivei discuissions, and thei provision of simplei casei eixampleis adapteid to thei agei leiveil of eileimeintary school stuideints. Thei reisuilts of thei activity indicatei an increiasei in stuideints’ uindeirstanding of thei deifinition and typeis of buillying, its impacts, preiveintion eifforts, and availablei forms of leigal proteiction as reiguilateid uindeir thei Child Proteiction Law, and  thei Indoneisian Criminal Codei. This activity is eixpeicteid to seirvei as a preiveintivei eiffort to reiduicei buillying and to suipport thei creiation of a safei and child-frieindly school einvironmeint.

This community service activity aims to improve the understanding and readiness of Elementary School Teacher Education (PGSD) students in taking the Learning Strategy course. The activity focused on introducing the basic concepts of learning strategies, the use of various innovative learning methods, and the integration of technology in the learning process. The target of the activity was PGSD students who were about to start the Learning Strategy course. The implementation method of the activity included material delivery, interactive discussions, and filling out a questionnaire to identify students' perceptions, initial experiences, and expectations of the Learning Strategy course. This activity was attended by 84 students at the beginning of the lecture. The data obtained were analyzed descriptively to describe the level of understanding and needs of students. The results of the activity showed that students generally had a basic understanding of learning strategies, but there were still variations in learning method preferences and levels of readiness in using technology. Problem-Based Learning and Project-Based Learning were perceived as effective and engaging methods, although students still faced obstacles in time management and differences in learning styles. This activity made a positive contribution in raising students' awareness of the importance of selecting appropriate learning strategies. This community service activity recommended the need to strengthen more adaptive, innovative, and inclusive learning through technology integration and attention to the diversity of student learning styles in the implementation of the Learning Strategy course.

Corruption is a serious problem that leads to declining public trust, weakened governance, and hindered national development. Beyond economic losses, corruption also erodes moral values, ethics, and social justice within society. Therefore, corruption prevention efforts must be carried out systematically and sustainably, one of which is through the internalization of anti-corruption values at an early stage, particularly among students as future generations. This community service activity aimed to instill values of integrity, honesty, responsibility, and public ethics among students through the Anti-Corruption Generation Interactive Seminar, conducted in commemoration of International Anti-Corruption Day 2025. The activity involved approximately 150 junior and senior high school students in Makassar. The method employed was an interactive seminar implemented through material presentations and discussions between speakers and participants. The seminar materials emphasized an understanding of the dangers of corruption, its impacts on national and social life, and the strategic role of students in fostering an anti-corruption culture within schools and the wider community. The evaluation of the activity was conducted through observation of participant engagement and responses during the seminar. The results indicated an increase in students’ understanding and awareness of anti-corruption values, as well as the importance of integrity-oriented behavior in everyday life. This activity demonstrates that interactive seminars can serve as an effective approach to supporting students’ character development and strengthening preventive efforts against corruption.

Indonesia’s Oil and gas project construction continue face challenges notably delays that lead to underperformance. This study tries to describe the factors that causing delays in EPC oil and gas project in Indonesia from project management view. Started by overall study on cause of delays in construction worldwide, thus phenomenon on neighboring country (Malaysia) where Indonesian workers involved, then study continues with factors in Indonesia as overall, and include specific project which are South Sumatera and Sumbawa. Three main factors are always present in the cause of delays in EPC Project in Indonesia namely; contractor’s financial problem in funding the project, poor project planning and estimation leads to unrealistic determination of the duration, and ineffective change management by owner in project showed in resolving contract dispute, requirement changes, and dispute in understanding in contract articles. These factors are clearly present in EPC projects in Indonesia as main contributor in project delays together with two additional factors namely legal awareness and social community problems.

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.

This research aims to: 1) examine the development of the Human Development Index (HDI), Labor Force Participation Rate (LFPR), population size, economic growth, and the poverty gap index in the regencies/cities of Jambi Province from 2020 to 2024; and 2) analyze the influence of the Human Development Index, Labor Force Participation Rate, population size, and economic growth on the poverty gap index in the regencies/cities of Jambi Province. The research method employed is descriptive quantitative. The analytical tool used is Panel Data Regression through the Fixed Effect Model (FEM) approach, processed with EViews 12 software. The results show that the Human Development Index, population size, and economic growth have a significant influence on the poverty gap index in the regencies/cities of Jambi Province during the 2020-2024 period. Conversely, the LFPR does not have a significant effect on the poverty gap index in the region during the same period. These findings imply the importance of strengthening human resource quality through HDI improvement and more inclusive economic growth policies in Jambi Province. Furthermore, the government needs to evaluate the quality of available employment, as the high Labor Force Participation Rate (LFPR) has not yet been able to significantly reduce the depth of poverty.

The global tourism industry is experiencing significant growth with a contribution of USD 11.1 trillion to the world's GDP by 2024. Maluku Province has extraordinary natural tourism potential, one of which is the Waai Tree House in Central Maluku Regency which offers a glamorous camping (glamping) concept with the natural beauty of the mountains. Despite having natural advantages, this tourist attraction faces problems of damaged access roads, lack of supporting facilities, and not optimal promotional strategies. This research aims to identify strategic factors through SWOT analysis and formulate effective development strategies to increase the competitiveness of Waai Tree House tourism in a sustainable manner. The research method uses a descriptive qualitative approach with data collection techniques through participatory observation, in-depth interviews with managers and visitors, visual documentation, and literature studies. The data is analyzed using SWOT analysis to identify strengths, weaknesses, opportunities, and threats, then formulated into four development strategies. The results show the main strengths in the form of natural beauty, unique glamping concepts, and personal service, while the critical weaknesses are damaged road infrastructure and limited facilities. Opportunities include digital promotion and collaboration with governments, while threats include limited accessibility and competition for new destinations. The strategy formulation resulted in four approaches: SO (intensive digital promotion), WO (priority infrastructure improvement), ST (service differentiation), and WT (consistent facility updates) strategy. The implementation of the WO strategy is a top priority with a gradual roadmap of 6-24 months. This research contributes to a contextual strategic framework for the development of glamping tourism in the remote archipelago of Eastern Indonesia.

Financial Literacy is a crucial aspect in supporting the success of a business for young entrepreneurs, especially in preparing financial reports. Financial literacy encompasses knowledge of money management, investment, and financial planning, while self-management encompasses skills such as time discipline, emotional control, and decision-making. "Improving Financial Literacy and Self-Management for Young Entrepreneurs of Polytechnic Students" has successfully achieved its primary objective with significant achievements. The general objective was achieved through a 25-30% increase in financial literacy and self-management scores, enabling students to manage their businesses more effectively and sustainably. Specific objectives were also met: workshops provided basic knowledge, mentoring trained practical skills, and the application of the concept of forming an aware community. Positive impacts were seen in reducing business risks and contributing to the polytechnic's entrepreneurial ecosystem. Positive impacts resulting from this program include reducing business risks and contributing to the development of the entrepreneurial ecosystem at the Polytechnic. This program is expected to become a model that can be applied in other educational institutions to support the development of young entrepreneurs in Indonesia.

The lack of a systematic calculation approach makes it difficult for APR Nine to monitor fabric raw material inventory, resulting in raw material purchases still being based on habit and intuition. With a total inventory of 2,001 rolls and raw material usage of 1,803 rolls of fabric, there were seven times of excess stock and five times of shortage during the period of October 2024 to September 2025. The difference between the two was 198 rolls. This study uses the Economic Order Quantity (EOQ) method to analyze fabric raw material inventory control. This study uses a quantitative approach with descriptive analysis using data from the period of October 2024 to September 2025. The results of the study indicate that 1694 orders with an ordering frequency of 10 times, a safety stock of 29 rolls, and a reorder point of 35 rolls are the ideal quantities when using the Economic Order Quantity (EOQ) approach. Compared to the previous APR Nine approach, the application of the Economic Order Quantity (EOQ) method is more effective in reducing overall inventory costs from Rp. 5,011,949.35 to Rp. 4,508,824.67.

The rapid growth of e-commerce has intensified the need to understand transaction patterns and customer purchasing behavior as a foundation for strategic decision-making. This study aims to analyze e-commerce transaction patterns and customer purchasing behavior based on demographic characteristics and transaction timing. By utilizing e-commerce transaction data, this research seeks to provide a more comprehensive understanding of customers’ purchasing tendencies and the factors influencing their behavior. This study employs Exploratory Data Analysis (EDA) as the primary method to descriptively explore data characteristics through various statistical visualizations, including histograms, bar charts, line graphs, and boxplots. The analysis conducted to identify transaction trends, the distribution of purchase values, and behavioral differences across demographic groups and specific time periods. The results indicate that e-commerce transaction patterns tend to increase during certain periods, particularly in the latter part of the observation timeframe, suggesting the influence of seasonal factors and promotional strategies. The distribution of transaction values is asymmetric, with most transactions occurring in the low to medium value range, while high-value transactions are conducted by a relatively small proportion of customers. Furthermore, variations in purchasing behavior are observed across demographic groups in terms of transaction frequency and value, despite relatively balanced transaction volumes. The findings confirm that e-commerce customer purchasing behavior is influenced by a combination of temporal factors and demographic characteristics. These results are expected to serve as a basis for e-commerce practitioners in developing more targeted marketing strategies and as a reference for future research in the field of e-commerce data analytics.

This study aims to analyze the influence of port infrastructure, logistics connectivity, and fleet capacity on the performance of sea tolls in Indonesia. The approach used in this literature review study is descriptive qualitative. The data collection technique used is a literature study or review of relevant previous articles published between 2021 and 2026. The technique used in this literature review is comparative analysis. The data used in this descriptive qualitative approach came from previous studies relevant to this study and sourced from academic online media such as Thomson Reuters Journal, Springer, Taylor & Francis, Scopus Q2-Q4 Emerald, Elsevier, Sage, Web of Science, Sinta 2-5 Journal, DOAJ, EBSCO, Google Scholar, Copernicus, and digital reference books. The results of the study show that: 1) Port infrastructure affects sea toll performance; 2) Logistics connectivity affects sea toll performance; 3) Fleet capacity affects sea toll performance.