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Sugar consumption in Indonesia remains high, with diabetes affecting 20.4 million people. This condition has prompted the government to introduce an excise policy on Minuman Berpemanis Dalam Kemasan (MBDK) to reduce sugar intake. Social media, particularly the X platform, serves as a medium for the public to express their opinions regarding this policy. This study aims to analyze public sentiment toward the MBDK excise policy using a lexicon-based approach for data labeling and the Multinomial Naive Bayes algorithm with unigram and bigram feature extraction. The initial results show that the highest performance was achieved using 5-Fold Cross Validation, with an average accuracy of 83%, precision of 84%, recall of 75%, and an F1-Score of 77%. After applying data balancing using Stratified Cross Validation combined with Borderline-SMOTE and limiting the features to the 700 most frequent terms, the model’s performance improved. The best results were obtained with 10-Fold Cross Validation, achieving 86% accuracy, 84% precision, 83% recall, and an F1-Score of 83%. These findings indicate that the Multinomial Naive Bayes model can effectively classify public sentiment regarding the MBDK excise policy after the data balancing process.

This study aims to examine the implementation of audit procedures on accounts payable at PT XYZ by KAP Ramli & Rekan, with a focus on compliance with Auditing Standards and effectiveness in detecting material misstatements. Accounts payable are a key component of financial statements representing the company’s obligations to suppliers, requiring accurate presentation for assessing liquidity and capital structure. The study applies a descriptive qualitative method, collecting primary data through interviews with audit staff at KAP Ramli & Rekan and secondary data from relevant literature. The findings show that the audit procedures comply with professional standards, covering comprehensive stages including engagement acceptance, audit planning, risk and materiality assessment, and substantive testing. The planning process incorporates the COSO framework for evaluating internal control, establishes audit objectives based on the five management assertions, and utilizes ATLAS software and Microsoft Excel. KAP Ramli & Rekan apply control testing and substantive procedures, including external confirmations, inspection of supporting documents, review of aging payables, and subsequent payment testing. Risk assessment indicates low inherent and control risks, while detection risk is mitigated through substantive procedures. Overall Materiality is set at 60% of revenue and profit before tax, Performance Materiality at 3% of Overall Materiality, and Threshold Materiality at 3% of Performance Materiality. The study concludes that the audit procedures implemented by KAP Ramli & Rekan align with applicable Auditing Standards and are effective in addressing audit risks related to accounts payable. The implications highlight the importance of enhancing audit quality practices, particularly the effectiveness of planning and internal control evaluation in accounts payable audits.

The area of Pasir Putih beach is a recreational place for the people in Lampung province. Visitors to Pasir Putih Beach who bring vehicles can cause conflicts of delay that may lead to long queues on the Trans Sumatra Highway. This research aims to determine the performance of the Trans Sumatra road concerning the influence of the Pasir Putih Beach tour ist attraction using an unsignalized deviation approach caused by the impact of vehicle activities entering and leaving teh Pasir Putih Beach tourist spot.This is analyzed through road capacity regarding the degree of sautration (DS) and delay time (D) values of vehicles causes by the activities of vehicles entering and exiting at the Pasir Putih Beach tourist attraction. The results of the survey conducted in the field and the analysis of calculations obtained a saturation degree value on regular days of 0,59 and delay time value of 11,34 seconds/smp.

This study examines the interrelationship between the implementation of administrative ethics in civil service, the professionalism of State Civil Apparatus (ASN), and the quality of public service delivery at the Provincial Department of Energy and Mineral Resources of Central Kalimantan, employing a qualitative case study approach. Through in-depth interviews, structured observations, and document analysis, the research finds that integrity, transparency, and ethical accountability function not merely as moral norms but as structural foundations that reinforce ASN professionalism in performing service functions, particularly within licensing processes that demand administrative certainty and responsiveness. Empirical findings indicate that professionalism—reflected in technical competence, procedural discipline, and ethical commitment—acts as a catalyst linking ethical values to effective and adaptive public service performance. Nevertheless, the study also identifies structural and cultural impediments, including regulatory inconsistencies, fragmented coordination, and limited training opportunities, all of which hinder the internalization of ethical principles and professional practice within the bureaucracy. Theoretically, the study posits that harmonizing administrative ethics and professionalism is a prerequisite for achieving key indicators of good governance, such as responsiveness, service effectiveness, and institutional accountability. Practically, the study recommends strengthening ethics training, enhancing ASN professional capacity, and advancing managerial reforms grounded in modern governance as strategic efforts to sustainably improve public service quality.

. Industrial Internship (KPI) is a form of student learning that emphasizes the direct application of knowledge in the workplace. This study aims to describe the procedures for employee competency development at PPSDM Migas Cepu as an effort to improve organizational performance. The research employed a descriptive qualitative method with data collected through interviews, observations, and document analysis. The findings indicate that competency development at PPSDM Migas is carried out systematically through three main stages: identifying and planning development needs, implementing training programs, and evaluating outcomes using the CIPP, Kirkpatrick, and Kirkpatrick-Philips models. Training activities include courses, workshops, on-the-job training, and certification programs. Evaluations are conducted periodically to ensure program effectiveness and alignment with organizational needs. These findings highlight the importance of human resource management and supervisor involvement in maximizing competency development outcomes. The results of this internship can serve as a reference for designing training programs in similar institutions.

This study investigates the impact of intrinsic motivation, workload, and competence on job satisfaction, exploring its implications for employee performance, with job satisfaction serving as a mediating variable. A quantitative approach was employed, utilizing Partial Least Squares Structural Equation Modeling (PLS-SEM) for data analysis collected via questionnaires. The results reveal that intrinsic motivation has a positive but insignificant impact on job satisfaction and performance. Workload significantly improves job satisfaction but does not affect performance, while competence significantly enhances both job satisfaction and performance. Additionally, job satisfaction positively affects employee performance. The mediation analysis reveals that job satisfaction mediates the relationship between competence and workload on performance, but does not mediate the relationship between intrinsic motivation and performance. These findings highlight the critical roles of competence and job satisfaction in improving employee performance, suggesting that intrinsic motivation and workload may require additional factors, such as compensation and work environment, to be more effective.

This study discusses the design and development of an automatic safety system for a wood cutting machine using Arduino Uno, a PIR (Passive Infrared) sensor, and a servo motor as the main components. The system is designed to automatically stop the movement of the wood cutting machine when human motion is detected around the cutting area, thereby minimizing the risk of work-related accidents. The research method includes hardware design, microcontroller programming, and system response testing using two types of test objects: the human body and a wooden block. The results show that the system operates according to the programmed logic. When the PIR sensor detects human motion, the servo motor stops and the red LED lights up as a danger indicator. In contrast, when no human motion is detected, the servo motor continues to move normally and the green LED remains on as a safe indicator. The system’s average response time is 0.6 seconds, indicating a fast and accurate performance. Therefore, the designed system is considered effective and can serve as a prototype of a simple safety tool to enhance operator safety in wood cutting machines.

This study analyzes the quality control of lamb rendang products at CV. Mitra Tani Farm using three Statistical Quality Control (SQC) tools: the checksheet, Pareto diagram, and Fishbone diagram. The research was conducted to identify major product defects and their root causes in the canned lamb rendang production process. A descriptive quantitative method was applied through direct observation, interviews, and documentation. Data were collected using a checksheet to record defect types and frequencies, then analyzed with Pareto and Fishbone diagrams to determine dominant issues and underlying factors. The results showed that labeling errors were the most frequent defect, followed by inaccurate sterilization and machine overload. These problems were mainly caused by limited operator skills, non-standardized procedures, and inadequate machine performance. The findings indicate that improving operator training, refining standard procedures, and maintaining equipment are essential to enhance product quality and consistency.  

This study aims to simulate the M/M/1 queueing system using Python through a Modeling and Simulation approach supported by the Discrete-Event Simulation (DES) method. The objective of the research is to analyze key performance indicators of queueing behavior, including arrival time, service time, waiting time, queue length, and server utilization. The methodology employs DES, which models system behavior based on discrete events such as customer arrivals, service initiation, and service completion. The simulation generates stochastic arrival and service times using Poisson and exponential distributions, respectively. The results indicate that the DES-based M/M/1 simulation accurately reflects theoretical queueing behavior, showing increases in waiting times and queue lengths when arrival rates approach service rates, while server utilization corresponds to system load intensity. The findings demonstrate that DES is an effective approach for analyzing queue performance and can be extended to more complex models such as multi-server systems, priority queues, and predictive simulations using artificial intelligence.

This study aims to analyze the impact of participative leadership on voice behavior with knowledge sharing as a mediating variable among employees at PT. Jambi Ekspres Televisi. This research uses a quantitative approach with Structural Equation Modeling (SEM-PLS) technique analyzed using SmartPLS 4.0. The sample consists of 30 respondents selected through saturated sampling. Data were collected using a Likert scale questionnaire that measures the variables of participative leadership, voice behavior, and knowledge sharing. The results of the study show that (1) participative leadership, voice behavior, and knowledge sharing are at a high category; (2) participative leadership has a positive and significant impact on voice behavior; (3) participative leadership has a positive and significant impact on knowledge sharing; (4) knowledge sharing has a positive and significant impact on voice behavior; and (5) knowledge sharing significantly mediates the relationship between participative leadership and voice behavior. This study recommends that PT. Jambi Ekspres Televisi enhance participative leadership practices by strengthening two-way communication and implementing a more structured knowledge management system to improve performance and collaboration among employees.

This study aims to analyze Indibiz Bogor’s digital marketing strategy in enhancing brand awareness through the use of Instagram Reels, with a specific focus on the role of content creators in planning, producing, and optimizing short-video content. As social media increasingly becomes a primary promotional channel, businesses are required to produce creative and relevant content capable of attracting and engaging audiences effectively. This research employs a qualitative approach, with data collected through observation, interviews, and documentation conducted during October–November 2025. The findings show that content creators play a strategic role in idea development, trend analysis, audience needs identification, and producing visual materials that align with Indibiz’s brand identity. Instagram Reels are proven effective in increasing audience engagement, expanding reach, and strengthening brand perception across digital platforms. However, several challenges persist in the production process, including suboptimal internal coordination, sudden concept revisions, and limited production time. These findings highlight the importance of more structured content planning, improved team communication, and consistent performance evaluation to optimize Indibiz’s digital marketing efforts and maximize their impact on brand awareness.

The rapid expansion of e-commerce in Indonesia has resulted in a significant rise in the number of customer reviews, which serve as a valuable source of insight for understanding consumer satisfaction. This study aims to classify or identify sentiments from product reviews on the Tokopedia platform into three categories, using the Support Vector Machine algorithm. The classification method data were ethically collected through web scraping and include review text, ratings, and the number of “likes.”  The preprocessing stage involved several NLP techniques such as pre-procesesing data representation was generated using the Term Frequency–Inverse Document Frequency method, while the issue of class imbalance was addressed using the Synthetic Minority Over-sampling Technique.  Based on the test results, the SVM model achieved an accuracy of 79.48% on the test data using a linear kernel, showing the best performance in classifying positive sentiments. However, the classification of neutral and negative sentiments still requires improvement. This study demonstrates that the combination of the TF-IDF method, additional numerical features, and data balancing techniques can produce an an efficient sentiment analysis model within the e-commerce domain.

This study aims to analyze the influence of proactive behavior on competitive advantage in quail breeder MSMEs in Bendowulung Village, Sanankulon District, Blitar Regency. The background of this research is based on the importance of increasing the competitiveness of MSMEs in the livestock sector in order to be able to survive and develop in the midst of increasingly competitive market competition. The research method uses a quantitative approach with data collection techniques through surveys or questionnaires distributed to quail farming MSMEs. The data were analyzed using statistical methods, including validity tests, reliability tests, classical assumption tests, linear regression tests, and hypothesis tests to determine the significance of the influence of proactive behavior on competitive advantage. The results of the study show that proactive behavior has a positive and significant influence on competitive advantage. These findings indicate that the higher the level of proactive behavior of an individual or organization, the greater their ability to innovate, take initiative, and adapt to changing business environments. Thus, proactive behavior is a strategic factor in strengthening the position of quail breeder MSMEs in the market, increasing revenue, and encouraging sustainable business performance. This research contributes to the development of MSME management theory and practical recommendations for business actors and policy makers.

Economic growth is the process of increasing a country's production capacity to generate goods and services over a specific period, reflecting the income and well-being of its people. This research aims to analyse the influence of labor, exchange rates, and exports on the Gross Domestic Product (GDP) of the manufacturing sector in Indonesia during the period 2010-2024. The method used is multiple linear regression analysis with the Ordinary Least Square (OLS) approach, using secondary data obtained from the Central Bureau of Statistics (BPS) and Bank Indonesia (BI). The research results indicate that all three independent variables, namely labor, exchange rate, and exports, have a positive and significant impact on the GDP of the manufacturing sector, both partially and simultaneously. The coefficient of determination (Adjusted R2) value of 0.9633 indicates that 96.33% of the variation in industrial sector GDP can be explained by these three variables, while 3.76% is influenced by factors outside the model. This research confirms that increased labour productivity, exchange rate stability, and export growth play an important role in strengthening the performance of the manufacturing sector in Indonesia. Therefore, policies focused on improving the quality of human resources, strengthening export competitiveness, and ensuring macroeconomic stability are needed to support the sustainable and globally competitive growth of the manufacturing sector.

This study aims to analyze and project consumer prices of cabbage commodities at four levels: Ngawi Regency, Pacitan Regency, East Java Province, and nationally, using the additive Holt–Winters forecasting model. Monthly price data for the period January 2020–December 2024 were used to capture the dynamics of levels, trends, and seasonal patterns that affect price fluctuations. Model performance was evaluated using the Mean Absolute Error (MAE) and Root Mean Square Error (RMSE) indicators. The results showed differences in model accuracy between regions. East Java Province produced the best performance with the lowest MAE and RMSE values, indicating a more stable price pattern that was easier for the model to capture. In contrast, Ngawi Regency showed the highest volatility, resulting in greater forecasting errors. Pacitan Regency displayed a relatively consistent seasonal pattern with moderate accuracy, while national data showed smoother fluctuations due to the aggregation effect. Overall, the additive Holt–Winters model is effective for short-term projections in regions with low to moderate variability, but is less optimal in regions with highly volatile price dynamics.

This study aims to analyze the development and scientific relationship between carbon risk perception, behavioral compliance of accountants, and sustainability mindset on the accuracy of carbon performance reporting through a bibliometric approach. This study is driven by the increasing need for accurate carbon reporting amidst global demands for sustainability transparency, as well as the limited understanding of the role of behavioral and psychological factors of accountants in ensuring the reliability of carbon reports. Research data was obtained from two leading scientific databases, namely Scopus and Google Scholar, with the main keywords "carbon risk perception," "behavioral compliance of accountants," "sustainability mindset," and "accuracy of carbon performance reporting." The data selection process was carried out using the PRISMA method to ensure the relevance and validity of the analyzed articles, while bibliometric analysis and visualization were performed using VOSviewer software. The results of the study indicate that the topic related to carbon reporting accuracy has evolved from a technical approach to a behavioral and psychological approach. Network and density visualizations show that behavioral compliance and sus-tainability mindset issues are still new but have high potential for development. Meanwhile, the authors' collaboration map demonstrates the geographic limitations of research, which remains concentrated in developed countries. These findings have important theoretical and practical implications, namely the need to integrate behavioral theory and professional ethics into sustainability accounting research and to en-hance accountants' capacity to understand carbon risks to ensure the accuracy of future sustainability re-porting.

Effective collaboration is a strategic imperative for contemporary organizations, yet its success hinges critically on team dynamics and underlying psychological factors like Trust and Psychological Safety. The purpose of this Systematic Literature Review (SLR) was to synthesize empirical research published between 2020 and 2025 to clarify how these psychological factors influence collaboration and team performance. Following the PRISMA guidelines, a rigorous search on Google Scholar using keywords such as "team performance," "psychological factors," and "collaboration" resulted in the final inclusion of 15 articles for in-depth synthesis. Findings confirm that Trust is the most vital psychological construct, acting as a crucial mediator: it successfully transmits the positive effects of Transactional Leadership on employee performance and, conversely, mediates the detrimental effect of Toxic Leadership leading to Employee Silence. Leadership Soft Skills and Emotional Intelligence are identified as primary antecedents that build perceived trustworthiness, which, in turn, significantly reduces Turnover Intention. The review also highlights emerging contexts: trust is now influenced by Agent-Related Factors in Human-AI Teams (HATs), and unconventional factors like Corporate Comedy are found to positively contribute to Group Cohesion. However, contradictory findings regarding trust's role in Knowledge Sharing suggest a significant research gap. This SLR concludes that building psychological capital is fundamental to effective collaboration and recommends that future research utilize Structural Equation Modeling (SEM) to validate conceptual frameworks and employ mixed-methods approaches to resolve contextual conflicts within the literature.

This study aims to assess the growth rate of harvested area and rice production in Bengkulu Province during the 2019–2024 period and to examine spatial variation across districts as a basis for regional agricultural policy planning. The data used are secondary, consisting of a series of spatial and temporal data on harvested area and rice production; the analysis method includes calculating the compound annual growth rate (CAGR) for each indicator and examining temporal and spatial patterns across districts. The analysis results indicate a negative growth rate in the rice sector, with a relatively larger contraction in harvested area compared to production, accompanied by fluctuations and differences between years, indicating heterogeneity in agricultural performance at the district level. These findings have clear policy implications: the need for agricultural land protection measures, improvement and maintenance of irrigation infrastructure, increased farmer access to technology and markets, and the implementation of indicator-based growth rate monitoring to determine intervention priorities. To strengthen the policy base, recommended further research includes field verification and combined (quantitative-qualitative) studies to identify local factors driving the observed trends and fluctuations.

Digital information literacy and digital informal learning are especially fundamental in improving the efficiency of teachers instruction within a context of limited resources such as Islamic secondary schools of Southern Pakistan. This paper examines how digital competencies (ex: information literacy, technology use, and communication) and digital informal learning (e.g.: self-directed learning thru online platforms) make teachers able to deliver engaging lessons, manage classrooms, and encourage student-centered learning. Although interest in digital education is increasing, little research has considered such aspects in rural to Islamic schools. In a quantitative research, 450 teachers of Islam secondary schools and Southern Punjab comprised the purposive sample in which the structured questionnaires were administered and assessed using SPSS v 22, descriptive statistics, correlation and multiple linear regression. Results have shown that increased digital capabilities lead to a strong increase in instructional effectiveness, whereas digital informal learning brings cultural awareness and invention of new practices in teaching. A combination of these factors enhances the delivery of the lesson, student participation, and classroom management. The research suggests considering digital competency training and informal learning materials as part of teacher development companies in order to improve educational performance in the under-resourced Islamic schools.

This study evaluates the impact of TATO, ROA, DER, stock returns, and firm size on company value (PBV) for 28 infrastructure companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. The background to this research is the crucial role of the infrastructure sector amid government budget dynamics that affect corporate performance and investor perception. The results show that ROA, DER, and stock returns have a significant positive effect on company value. This indicates that high profitability, optimal debt management, and good stock returns send positive signals to the market. Conversely, TATO was found to have a significant negative effect, reflecting that inefficiencies in asset management can reduce investor confidence. Meanwhile, firm size had no significant impact on company value. This study recommends that investors use ROA, DER, and stock return as key indicators in decision-making. At the same time, companies are advised to optimise profitability and debt management to enhance their value in the eyes of investors.