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 The development of digital technology and social media has driven changes in Generation Z's consumption behavior, particularly through self-reward lifestyle, shopaholic behavior, and Fear of Missing Out (FOMO). These three factors have the potential to increase consumptive spending patterns and decrease the quality of financial management. This study aims to analyze the influence of self-reward lifestyle, shopaholic behavior, and FOMO on consumptive spending patterns and financial management of Generation Z. This study uses a quantitative method with a causality approach. The research sample consisted of 152 Generation Z students majoring in Islamic Banking at UIN North Sumatra who were selected using the Slovin formula. Data were collected through a Likert scale questionnaire and analyzed using multiple linear regression with the help of IBM SPSS 26. The results showed that self-reward lifestyle, shopaholic behavior, and FOMO have a positive and significant effect on consumptive spending patterns. In addition, the third variable also has a negative and significant effect on Generation Z's financial management. These findings emphasize the importance of controlling consumptive behavior and increasing financial literacy to create more rational and sustainable financial management.

Leadership in educational management has a strategic role in determining the success of educational implementation. This study aims to examine the integrative paradigm between psychology and leadership in educational management, focusing on the psychological dimensions of educational leadership. This research employs a qualitative approach using a systematic literature review method. Data were collected from scientific articles published between 2020 and 2026 through Google Scholar using Publish or Perish. The findings indicate that the integration of psychological perspectives into leadership significantly enhances organizational effectiveness, particularly in fostering work motivation, strengthening interpersonal communication, and improving adaptive decision-making. Furthermore, psychological approaches contribute to conflict management and the development of a positive organizational climate. The study also highlights that leadership effectiveness is strongly influenced by psychological characteristics such as personality, emotional intelligence, and empathy. Therefore, integrating psychology into leadership serves as a strategic foundation for advancing educational management and improving human resource performance sustainably.

This community service program is an international initiative aimed at increasing public awareness of the importance of language politeness in environmental campaigns, particularly in efforts to reduce plastic waste. The program was carried out through collaboration between Universitas Muhammadiyah Makassar, Politeknik Besut Terengganu Malaysia, and the Geng Plastik Ija Terengganu community. The activities were conducted at Bukit Keluang Beach using a participatory approach that actively involved community members in the planning, implementation, and evaluation stages of the program. The activities included training on polite communication, simulations of persuasive language use in environmental campaigns, and direct practice of plastic waste reduction campaigns for the surrounding community. Through these activities, participants gained a better understanding of the importance of using polite and effective language in delivering environmental messages to society. The results showed an improvement in participants’ communication skills in environmental advocacy, increased public awareness regarding plastic waste reduction, and greater community participation in maintaining environmental cleanliness. Furthermore, this international collaboration also strengthened cross-cultural communication competencies and institutional cooperation in implementing community service activities oriented toward environmental sustainability.

This study investigates the effect of Corporate Social Responsibility (CSR) disclosure and political connection on corporate tax avoidance among mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. As CSR practices increasingly shape stakeholder expectations, questions arise as to whether such disclosures genuinely reflect ethical corporate behavior or are strategically employed to legitimize tax planning. In addition to CSR disclosure, political connection is examined as an external institutional factor that may influence firms’ tax behavior by reducing regulatory scrutiny and enforcement risk. CSR disclosure is measured using the Global Reporting Initiative (GRI) index, while tax avoidance is proxied by the Effective Tax Rate (ETR). Additionally, political connection is identified based on the presence of politically affiliated individuals in the firms’ board list. This study adopts a quantitative approach employing panel data linear regression analysis. The research population consists of mining companies consistently listed on the IDX during the observation period, with samples selected through purposive sampling, having 41 mining companies in total. This study aiming to contribute to academic discourse and practical implications for policymakers, investors, and regulators. The findings found that there are no significant effect between CSR disclosure and political connection on tax avoidance. The results of this study concluded that there are many factors both from internal and external that could affect tax avoidance activity in Indonesia’s mining companies yet was not covered in this study.

The rapid development of technology accompanied by increasing industrial competition makes human resources a determining factor for organizational success. In this context, job satisfaction is an important indicator because it is closely related to individual welfare and employee productivity. This study aims to analyze the influence of work life balance, burnout, and motivation on the job satisfaction of employees in the production department of PG Kedawoeng PT Sinergi Gula Nusantara, Pasuruan Regency. This study uses a quantitative approach. The study population includes all permanent employees of the production department as many as 64 people, with census sampling techniques so that the entire population is used as respondents. Data analysis was carried out using multiple linear regression. The results showed that simultaneously work life balance, burnout, and motivation had a significant effect on job satisfaction (p=0.000; Adjusted R²=81.1%). Partially, work-life balance had no significant effect (p=0.386), burnout had a negative but insignificant effect (p=0.082), while motivation had a significant positive effect on job satisfaction (p=0.000). The motivation variable was the most dominant factor with a contribution of 76.1%, followed by burnout at 6.0% and work life balance at 0.6%.

This study examines the determinants of the Jakarta Composite Index (JCI) based on three main macroeconomic factors namely inflation, the USD/IDR exchange rate, and the SBI interest rate (BI Rate) covering the period January 2020 to December 2025, in the context of post-COVID-19 pandemic recovery and global economic turmoil. A quantitative approach was employed using the Ordinary Least Squares (OLS) method, with 72 monthly observations derived from secondary data sourced from official institutions including Bank Indonesia (BI), the Central Statistics Agency (BPS), the Indonesia Stock Exchange (IDX), and the Financial Services Authority (OJK). Classical assumption tests were applied comprising the Jarque-Bera normality test, Variance Inflation Factor (VIF) for multicollinearity, Breusch-Godfrey for autocorrelation, White Test for heteroscedasticity, and Ramsey RESET for model specification. Partially, inflation, exchange rate, and BI Rate each demonstrate a positive and significant effect on the JCI (p < 0.05). Simultaneously, all three variables exert a significant combined influence on the JCI, with a coefficient of determination R² = 0.4414, indicating that the model explains 44.14% of the variation in the JCI. The remaining 55.86% is attributed to other variables outside the model. Classical assumption test results reveal violations of normality, autocorrelation, and heteroscedasticity assumptions, although the model is free from multicollinearity. These findings confirm that Bank Indonesia's monetary policy has a significant and measurable impact on capital market performance. Further research is recommended using more advanced time series models such as GARCH or VECM to address violations of classical assumptions and improve estimation efficiency.

This project is motivated by the increasing rate of deforestation in Indonesia, which has led to ecosystem degradation and the threat of extinction for endemic species, as well as the relatively low environmental awareness among young people due to the abstract and systematic presentation of data. The main objective of this work is to produce a 5-minute 2D animation that effectively raises awareness among adolescents aged 14–24 about the threat of environmental extinction caused by deforestation in Indonesia. This is achieved through a three-act narrative approach using a first-person perspective of the Javan surili, positioned as a narrative “lens” and a representation of a victim of a damaged ecosystem, allowing abstract issues to be understood in a more personal, emotional, and empathetic way. The method includes pre-production (research, concept development, and scriptwriting), production (development of dialogue, monologue, and visual direction based on a three-act structure), and post-production (narrative evaluation and script refinement). The result is an educational animation script titled “Jaga Alam, Cegah Kepunahan,” which integrates scientific data, visual storytelling techniques, and multimedia learning principles to deliver messages in an informative and emotional manner. The three-act structure successfully constructs a systematic storyline from introduction, conflict, to resolution with a call to action. The conclusion shows that 2D animation with a personal narrative approach is effective in transforming environmental issues into accessible messages, increasing empathy, and encouraging audience awareness and participation in environmental conservation.

The consumer non-cyclical sector in Indonesia has continued to demonstrate a growing contribution to the national economy,given that this sector is directly related to the provision of goods needed by the community on a daily basis. This study aims to determine the partial effects of Sales Growth, Asset Structure, Company Size, and Profit on Capital Structure. The population determination technique used non-probability sampling, specifically purposive sampling, with a research pupulation of 129 companies in the non-cyclical consumer sector and a research sample of 74 companies in the non-cyclical consumer sector, with analysis using multiple linear regression through SPSS version 27 and Microsoft Office 2024. The results indicate that Sales Growth does not affect Capital Structure, Asset Structure has a positive and significant effect on Capital Structure, Company Size does not affect Capital Structure, and Profitability has a negative and significant effect on Capital Structure

This study aims to identify and analyze the effects of job competence, work discipline, and incentives on employee performance. This study employs a quantitative method with a descriptive and associative approach. The population of this study consists of all 40 employees in the marketing division at PT Pratama Mitra Aksara. Data collection was conducted through the distribution of an online questionnaire, followed by data analysis using multiple linear regression to test the effect of each independent variable on the dependent variable. The results of the study indicate that job competence, work discipline, and incentives simultaneously have a positive and significant effect on employee performance. The t-scores for the Job Competence variable were 2.569, for the Work Discipline variable 2.894, and for the Incentives variable 2.998. Thus, it is concluded that improving job competence and work discipline, along with providing appropriate incentives, can enhance employee performance. It is hoped that this study will serve as a basis for companies to improve employee performance through more effective human resource management.

This study aimed to analyze the influence of capital structure, liquidity, activity, and dividend policy affect firm value in the food and baverage manufacturing sub-sector listed on the Indonesia Stock Exchange during 2022-2024. The research uses secondary data drawn from financial reports. From a population of 99 listed companies for the 2022-2024 period, purposive sampling yielded 19 companies as the study sample. A quantive approach was applied, using multiple linear regression for analysis. Data processing and analysis were conducted with Microsoft Excel 2022 and IBM SPSS version 27. The findings indicate the capital structure has a positive and statistically significant effect on firm value. While liquidity, activity, and dividend policy show no significant effect.  

This study aims to analyze the influence of Perceived Value and product quality on customer satisfaction at Es Kristal Frostiq in Maumere. This study employs an explanatory quantitative approach with 110 customers of Es Kristal Frostiq as respondents, selected using purposive sampling. Data were collected through questionnaires, interviews, observation, and documentation. Data analysis used multiple linear regression complemented by validity, reliability, classical assumption tests, and hypothesis testing (t-test and F-test) using SPSS software. The results indicate that Perceived Value and product quality have a positive and significant effect on customer satisfaction, both partially and simultaneously (F-test sig. = 0.000 < 0.05). The coefficient of determination (R²) of 0.659 shows that both variables explain 65.9% of the variation in customer satisfaction. These findings imply that improving perceived value and product quality are key factors in strengthening customer satisfaction and the competitiveness of Es Kristal Frostiq in Maumere.

The Sehat Indonesiaku (ASIK) Application is a key policy instrument of Indonesia's Ministry of Health designed to improve community health data management, particularly toddler data in Integrated Service Posts (Posyandu). However, implementation at the village level continues to face operational challenges. This study analyzes the implementation of the ASIK program in managing toddler data at Posyandu in Kebonsari Village, Sidoarjo Regency, using George C. Edward III's policy implementation framework. A descriptive qualitative approach was employed, with data collected through in-depth interviews, observation, and documentation from purposively selected informants comprising Posyandu cadres, public health center midwives, and village officials. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña (2014). Findings reveal that ASIK implementation has not been optimal due to constraints across all four Edward III variables: uneven program socialization (communication), limited digital literacy and inadequate device-network infrastructure (resources), dual manual-digital recording workloads (disposition), and over-reliance on core cadres (bureaucratic structure). Nonetheless, adaptive responses including continuous training, structured task delegation, and village government support have been established. This study highlights that the success of ASIK implementation fundamentally depends on human resource readiness, effective policy communication, and institutional support at the local level.

This study examines how solvency, profitability, liquidity, and operating costs are affected by book-tax differences (BTD) among property and real estate companies listed on the Indonesia Stock Exchange from 2022 to 2024. One key indicator of financial reporting transparency is BTD, which reflects the difference between accounting and taxable income. This is particularly relevant for the property sector, which contributes Rp185 trillion to national tax revenue. The results of the study, conducted using the Random Effects Model panel data regression method with 93 observations from 31 companies, show that solvency (DER) has a significant effect on BTD, while profitability (ROA) also has a significant effect, indicating that companies with high profits tend to engage in more aggressive tax planning practices and financial reporting strategies. On the other hand, liquidity and operating costs do not have a significant impact on corporate tax reporting behavior. 98% of the variation in BTD can be explained by the model.

This study aims to determine the effect of tax planning and capital structure on firm value, with firm size as a moderator. The population in this study is all non-cyclical consumer companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The type of research used in this study is quantitative associative with secondary data. The research sample was determined using a purposive sampling technique. Based on this technique, 24 companies were obtained that met certain criteria. The panel data regression technique used in this study is the Random Effect Model. Testing of panel data regression and moderation regression uses the E=views 13 application. The results of this study indicate that tax planning partially has no effect on firm value, while capital structure does affect firm value. The results simultaneously show that tax planning and capital structure affect firm value. The results of this study also indicate that firm size weakens the relationship between tax planning and firm value, and firm size is also unable to moderate or weaken the relationship between capital structure and firm value.

This study aims to analyze the strategies for handling bad debts at the Maju Terus Employee Cooperative at SMK Yohanes XXIII Maumere. The main problem faced by the cooperative is the increasing bad debts, most of which come from member arrears on daily transactions through the cash-on-account system, such as purchasing office stationery and photocopy services. This condition affects the cooperative's liquidity and reduces the effectiveness of services to members. The method used in this study is a qualitative descriptive approach with data collection techniques through observation, interviews, and documentation during internship activities. The research results indicate that the main causes of bad debts include low member discipline, lack of supervision, and weak credit management systems. Strategies that can be applied to address these issues include rescheduling payments, establishing stricter credit rules, increasing supervision, as well as providing guidance and education to members on the importance of responsibility in payments. The implementation of these strategies is expected to improve the quality of credit management, maintain the financial stability of the cooperative, and increase the members' welfare sustainably.

This study describes the fluctuating exports and imports over the past five years, from 2020 to 2024, which also influenced fluctuations in Indonesia's foreign exchange reserves. The purpose of this study is to determine the effect of exports and imports on Indonesia's foreign exchange reserves from 2020 to 2024. The research method is quantitative using secondary data obtained from the Indonesian Central Bureau of Statistics. The population in this study was 5 years from 2020 to 2024. Data analysis used classical assumption tests consisting of normality tests, multicollinearity tests, and heteroscedasticity tests. In addition, hypothesis tests were also used, consisting of partial tests, simultaneous tests, and coefficient of determination tests. The results of this study indicate that the export variable has a negative effect on Indonesia's foreign exchange reserves from 2020 to 2024. The import variable has a positive effect on Indonesia's foreign exchange reserves from 2020 to 2024. Export and import variables do not simultaneously affect Indonesia's foreign exchange reserves from 2020 to 2024. The implication of this research is that the government needs to manage export and import policies more effectively, as they do not always have the theoretical impact on foreign exchange reserves. Improvements in export quality and import controls are needed, as well as consideration of other factors such as foreign investment and economic policies to maintain the stability of foreign exchange reserves.

This study examines the strategic role of management psychology in enhancing educational institution quality through optimizing teacher performance. Employing a qualitative descriptive approach via library research—analyzing recent journals, books, and sources from 2021–2026—data were processed using content analysis techniques, encompassing systematic identification, categorization, and interpretation of prior findings to reveal patterns, relationships, and research gaps. Results indicate that psychological factors such as work motivation, mental well-being, supportive leadership, and conducive work climate significantly shape teachers' behaviors and performance, fostering effective and sustainable learning environments. Integrating management psychology principles proves essential for holistic human resource management in education, offering practical implications for school leaders' policies to build high-quality educational systems. In addition, the study emphasizes that consistent professional development and emotional support systems for teachers further strengthen institutional effectiveness and improve instructional outcomes. Therefore, management psychology serves as a fundamental framework in aligning organizational goals with teacher well-being and performance enhancement in educational settings.

Breast cancer is a serious health problem among women, with incidence and mortality rates that continue to rise. The disease is often detected at an advanced stage due to low levels of awareness, knowledge, and skills related to early detection. Among adolescent girls, particularly high school students, knowledge and skills regarding Breast Self-Examination (BSE) remain limited. This is largely due to restricted access to health information, a lack of targeted educational initiatives, and learning methods that are insufficiently engaging. BSE is a simple and effective early detection method that can be performed independently beginning in adolescence. Video-based education is considered an effective tool for enhancing adolescents’ understanding. This study aims to determine the effectiveness of video-based education in improving knowledge and BSE skills among Grade XI female students at MAN (State Islamic Senior High School) 2 Yogyakarta. This study employed a pre-experimental design using a one-group pre-test and post-test approach. The study population consisted of all Grade XI female students at MAN 2 Yogyakarta, with a sample of 59 students selected through purposive sampling on predetermined inclusion criteria. The intervention involved a single session of a BSE educational video lasting approximately seven minutes. It was conducted in 15 groups, with each group accompanied by one facilitator. Data were analyzed using the nonparametric Wilcoxon statistical test. The Wilcoxon test results showed a p-value of 0.000 (p < 0.05) for both knowledge and skills variables, indicating a statistically significant improvement between the pre-test and post-test scores. In conclusion, video-based education was proven effective in improving knowledge and BSE skills among Grade XI female students at MAN 2 Yogyakarta. Future researchers are encouraged to assess BSE skills using a structured checklist based on standardized evaluation criteria.  

This article discusses innovations in cash waqf management through the integration of digital technology with the SatuWakaf.id platform developed by the Indonesian Waqf Board (BWI). The urgency of this research is driven by the need for a transformation in waqf governance to optimize the potential of the Sharia economy in the era of disruption. This study employs a literature review method with a qualitative approach to examine the role of digitalization in enhancing efficiency, transparency, and public participation in waqf. The findings indicate that digital waqf provides ease of access, transaction flexibility, and transparency through a real-time reporting system that is accountably accessible to donors (wakif). Furthermore, the integration of technologies such as QRIS, e-wallets, and internet-based systems effectively addresses various constraints of conventional waqf management, including limited reach and complex administration. However, significant challenges remain, such as low public literacy, limited technological competence among waqf managers (nazir), and cyber security risks surrounding digital transactions. Consequently, the optimization of digital waqf requires strong synergy between human resource development, adaptive regulatory strengthening, and the development of inclusive technological infrastructure to ensure that national waqf potential is fully utilized for the welfare of the community.

This research aims to analyze the influence of accountability, transparency, and whistleblowing system on the prevention of Village Fund Fraud in Jaten Subdistrict, Karanganyar Regency. A quantitative approach was employed, untilizing primary data from 40 village officials selected throught purposive sampling. Data analysis was conducted using multiple linier regression with SPSS assistance, following validity, reliability, and classical assumption tests. The findings reveal that accountability, transparency, and whistleblowing system have a positive and significant effect on fraud prevention. The results indicate that enhancing accountability, information openness, and effective violation reporting mechanisms can strengthen efforts to prevent fraud in village Fund management.