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The Nyanggring cultural tourism village in Tlemang Village, Lamongan, is a local wisdom-based tourism development initiative with a focus on environmental sustainability. Synergy between local communities and managers is key to creating this sustainability. However, challenges in implementing environmentally friendly management and actively involving the community are still faced. This study uses a qualitative approach with in-depth interview techniques and participatory observation. Research informants consisted of local communities, tourism village managers, and policy makers. Data were analyzed using thematic analysis techniques to identify supporting and inhibiting factors in sustainability-based cultural tourism management. The findings show that collaboration between the community and managers in preserving culture and the environment is very significant. The community is involved in maintaining cultural sites, managing cultural tourism villages, and developing local tourism products. However, there are still challenges such as lack of capacity training and minimal incentives for communities who are active in management. The synergy between the local community and the Nyanggring tourism village managers in Tlemang Village has made a positive contribution to environmental sustainability, but requires more support in terms of training and policies to optimize the results.

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy as labor absorbers and drivers of the local economy. However, this sector often faces various challenges such as limited access to financing, infrastructure, and policy support. This study aims to analyze the role of fiscal policy in encouraging the growth of MSMEs in Indonesia. The methods used are literature studies and secondary data analysis from various official sources, including government reports and national statistical data. The results of the study indicate that fiscal policy instruments such as tax incentives, subsidies, and state spending for MSME empowerment programs have a positive impact on increasing MSME productivity and competitiveness. However, the effectiveness of these policies is highly dependent on targeted implementation and synergy between related institutions. Therefore, a more inclusive, transparent, and adaptive fiscal policy formulation is needed to encourage sustainable economic growth

This study aims to analyze the employee training system at Toko Kue Hanania Food, particularly in improving product packaging skills and customer communication. Using the observation and documentation method, this research identifies that training is conducted through the On-the-Job Training method, where new employees learn directly in the workplace within one to three days. The results indicate that while this method is effective in accelerating employee adaptation, challenges such as lack of training documentation, limited trainers, and minimal evaluation and follow-up remain obstacles. Additionally, the company strives to manage training costs efficiently by utilizing internal resources and innovation in daily operations. To enhance training effectiveness, a more structured system is needed, such as the development of Standard Operating Procedures (SOPs) and providing incentives for employees who demonstrate performance improvements.

This study aims to explore the implementation of the Balanced Scorecard (BSC) through the digital system "MyCore" in measuring and improving employee performance at Bank BRI Unit Sokaraja Tengah. Using a descriptive qualitative approach, data were collected through semi-structured interviews with key informants, observations of work practices, and analysis of internal documents (performance reports, SOPs). Data analysis was carried out through data reduction, data presentation, and drawing conclusions with verification through source triangulation. The research findings indicate that the "MyCore" system integrates four BSC perspectives (finance, customer, internal business process, learning & growth) with specific performance indicators that affect incentives and career development. The financial and customer perspectives appear to have a strong emphasis, reflected in the direct impact on incentives and bonuses. The implementation of internal business processes is supported by standardization through MyCore and technology adoption. The importance of the learning and growth perspective is realized through regular training programs and bootcamp interventions for low-performing employees, which have proven effective in improving subsequent evaluation scores. In general, the implementation of the BSC via MyCore creates a structured, transparent, and adaptive assessment mechanism, encouraging productivity and professionalism. The implications of this study emphasize the importance of a transparent performance evaluation system that has a direct impact on career development and incentives, while also demonstrating the effectiveness of structured interventions in improving employee performance at the micro banking unit level.

Industrialization plays a critical role in the process of economic development, particularly in shaping a stronger and more competitive economic structure. For Indonesia, an industrialization strategy is not merely a tool for boosting economic growth, but a key instrument for promoting long-term structural transformation. This article discusses how industrialization strategies should be designed holistically, taking into account not only the manufacturing sector but also the interconnections with agriculture and services. Within the national development framework, the state must take an active role by implementing fiscal policies, providing infrastructure support, and offering incentives for value-added industries. Lessons from newly industrialized countries show that the success of industrialization is highly dependent on consistent policy coordination, strong leadership, and robust institutional capacity. Furthermore, industrial strategies must be responsive to global challenges such as technological change, international competition, and regional disparities. Therefore, industrial development planning in Indonesia should be oriented towards achieving economic efficiency, strengthening domestic production capabilities, generating broad employment opportunities, and ensuring equitable distribution of development benefits. This paper aims to provide a conceptual foundation for formulating a national industrialization strategy that is not only responsive to global trends but also capable of addressing domestic needs in an inclusive and sustainable manner.

Organizational fraud represents a significant global challenge, with estimated annual losses of 5% of revenue, totaling approximately US$4.7 trillion worldwide. This systematic literature review examines whistleblowing effectiveness as a fraud detection mechanism, analyzing the tension between its role as a transparency pillar and the retaliatory risks faced by whistleblowers. The study employed a qualitative Systematic Literature Review methodology, analyzing 25 peer-reviewed articles published between 2020-2025 from SINTA, Scopus, and registered E-ISSN journals. Literature was selected using keywords related to whistleblowing effectiveness, fraud detection, transparency mechanisms, and retaliation risk. Results demonstrate that whistleblowing systems significantly enhance fraud detection and prevention across both public and private sectors, with 24 of 25 reviewed studies confirming positive impacts. Effectiveness is influenced by individual attitudes, perceived behavioral control, organizational commitment, professional commitment, moral reasoning, and organizational culture. The integration of whistleblowing with forensic and investigative audit mechanisms creates a mutually reinforcing fraud detection framework. However, retaliation risk remains a substantial challenge, potentially undermining whistleblowing effectiveness. The study concludes that organizations must develop comprehensive whistleblower protection frameworks, cultivate supportive organizational cultures, ensure transparent report handling processes, and leverage technology to guarantee anonymity. A balanced approach between promoting transparency through whistleblowing and protecting whistleblowers from retaliation is essential for maximizing fraud detection effectiveness. Organizations are advised to integrate whistleblowing into comprehensive anti-fraud strategies with adequate protection mechanisms and whistleblower incentives.

The objective of this research is to understand how the stunting reduction policy is implemented by the Health Office in West Seram Regency. The issue to be addressed in this research is: How is the implementation of the stunting reduction policy by the Health Office in West Seram Regency? This research involved eight informants. Data were collected through in-depth interviews, observation, and documentation. The collected data were analyzed using a descriptive qualitative analysis technique with a case study approach. Based on the policy implementation theory by Edward III, which includes four variables: Communication, Resources, Disposition, and Bureaucracy. The findings of this research indicate that the implementation of the stunting reduction policy has been carried out, but it is not yet optimal. In terms of communication, policy communication has been conducted through various media, but it has not reached the entire community. Limited resources, especially nutrition personnel and supporting facilities, are the main obstacles. The disposition of implementers is fairly good, but the lack of incentives hampers work motivation. Regarding bureaucracy, the appointment process of bureaucrats is carried out based on competence with reporting systems through the e-PPGBM application, but cross-sectoral coordination remains ineffective.

The metaverse is emerging as a digital ecosystem that is transforming the way people interact, work and do business. However, its rapid growth poses challenges to environmental, economic and social sustainability. This research explores the interplay between linguistics, environmental economics and human resource management (HRM) in supporting sustainability in the metaverse. Using a mixed-methods approach, this research analyses: (1) the role of linguistic strategies in shaping sustainability discourse in virtual environments, (2) the economic impact of green initiatives in metaverse-based ecosystems, and (3) the contribution of HRM in implementing sustainable work practices in the digital world. The results show that strategic ecological communication, economic incentives for virtual carbon neutrality and green HR policies play an important role in achieving sustainability in the metaverse. This study provides insights for policy makers, companies and HR professionals to use the metaverse as an environmentally and socially sustainable space.

The rapid development of digital technology has encouraged the emergence of crypto assets as a new investment instrument in Indonesia. Along with the increasing popularity of digital assets, the government responded by imposing tax policies in the form of Value Added Tax (VAT) and Income Tax (PPh) on every crypto transaction. This study aims to analyze the suitability of the tax imposition with the basic principles of tax law, as well as to examine its impact on the growth of the digital asset industry in Indonesia. The method used in this research is a literature study with a descriptive qualitative approach sourced from regulations, scientific journals, official reports, and international comparative studies. The results of the study show that the imposition of VAT on crypto transactions is not fully in line with the principles of fairness, legal certainty, and efficiency in taxation. In addition, the disproportionately high tax burden has a negative impact on investor interest, encourages offshore transactions, and slows down innovation in the domestic blockchain industry. Therefore, policy reformulation is needed, such as the application of capital gains tax and the provision of fiscal incentives, so that tax regulations can support the sustainable growth of the national digital economy.

This research examines the reconstruction of Article 4 of the Corruption Crime Law regarding the return of state financial losses through a progressive legal approach. This research uses sociological normative legal research methods with statutory and conceptual approaches. The results show that the provision of Article 4 which states that the return of state financial losses does not eliminate punishment needs to be recon-structed to accommodate the principles of restorative justice and legal incentives for perpetrators who voluntarily return state losses. The reconstruction does not completely eliminate punishment, but provides different treatment based on the level of cooperation of the perpetrator. For corruption cases with relatively small state losses, a restorative justice approach is more appropriate considering that case handling costs are often greater than the value of losses. This research recommends reformulating Article 4 to provide op-portunities for administrative settlement within a certain timeframe before proceeding to criminal pro-ceedings.

This qualitative literature review examines the pay-for-performance sensitivity in managerial compensation within controversial industries, often referred to as "sin" companies, including sectors such as tobacco, alcohol, and gambling. The review synthesizes existing studies on executive compensation structures in these sectors, highlighting the unique challenges and ethical considerations they face due to societal scrutiny and regulatory pressures. Findings suggest that sin companies tend to offer higher compensation packages with stronger pay-for-performance sensitivity to attract and retain executives in high-risk environments. However, the alignment between executive incentives and long-term sustainability is often compromised by external social and ethical factors. Despite the growing interest in this area, limited empirical research specifically focusing on sin industries has resulted in a gap in understanding how these dynamics play out across different controversial sectors. The review calls for further research to explore these relationships in greater depth and across diverse global contexts.

The purpose of this study is to determine the relationship between human resource management, training, and motivation in increasing sales in the retail sector. This study uses a qualitative approach with a Case Study method in 5 Retail Stores in West Nabire District, Nabire Regency, Central Papua Province. The research location is in Nabire District, Nabire Regency, Central Papua Province which was conducted for 1 month, namely from February to March 2025. The method of collecting informants was carried out using the Snowball method and obtained informants as many as 72 store employees from 5 retail stores. The data collection technique was carried out using the Triangulation method, namely Observation, Interviews, and Documentation. Data analysis was carried out by organizing data, sorting into one manageable data, synthesizing, searching and finding patterns, finding important things that can be learned, and systematically compiling data obtained from interviews, field notes, and research documentation conducted. The results of the study show that: (a). The average level of employee education is high school. (b). Employee motivation in increasing sales in the retail business is not always influenced by training factors. (c). Employee motivation to increase sales depends on employee comfort in the workplace (environment, bonuses, incentives, and fairness in employee performance appraisals).

Economic globalization has increased the complexity of cross-border transactions, particularly in transfer pricing practices, which are often used by multinational companies to shift profits to lower-tax jurisdictions. While this strategy can legally reduce tax burdens, aggressive transfer pricing often leads to income distribution inequalities and reduced government tax revenues. On the other hand, tax planning using the Gross-Up method in Article 21 Income Tax has emerged as a more transparent alternative strategy that enhances employee welfare through company-covered tax incentives. This study analyzes the effectiveness of the Gross-Up method in managing tax obligations and its impact on economic fairness compared to transfer pricing practices. Using a qualitative approach based on case studies of companies in Indonesia, the study finds that implementing the Gross-Up method can improve tax compliance and employee loyalty, whereas uncontrolled transfer pricing poses a risk of reducing government tax revenues. Therefore, stricter and more transparent tax regulations are needed to mitigate the misuse of transfer pricing and encourage the adoption of fairer tax planning strategies.

This research investigates the impact of brand awareness and online customer reviews on purchase intention regarding Adidas products on the Shopee platform in Indonesia. The research background is founded on the growth of e-commerce and the intense competition present in Indonesia’s fashion industry. A quantitative method employing a survey approach was utilized, engaging 150 Shopee users who are familiar with Adidas products. Data analysis encompassed descriptive tests, classical assumption tests, multiple linear regression, hypothesis testing, and the coefficient of determination, all performed using SPSS version 27. The results demonstrate that brand awareness and online customer reviews have a positive and significant effect on consumer purchase intention, both individually and collectively. These findings imply that greater brand awareness and the quality of reviews are associated with an increase in purchase intention for Adidas products on Shopee. This research offers insights for Adidas Indonesia regarding the significance of enhancing brand awareness and fostering authentic reviews through exclusive promotions, review incentives, and the use of the “Verified Purchase” feature. Future research should be encouraged to integrate additional variables such as price and product quality for a more comprehensive analysis

Learning motivation is a key factor in students' academic success. This study aims to analyze the effect of intrinsic rewards, extrinsic rewards, and punishments on elementary school students' learning motivation. Using the literature review method, this research examines various literatures related to the application of reward and punishment strategies in education. The results show that appropriately given rewards can enhance both intrinsic and extrinsic motivation in students. Intrinsic rewards, such as a sense of achievement and self-pride, encourage students to continue learning and develop independently, while extrinsic rewards, such as praise or gifts, provide external incentives that reinforce student motivation. On the other hand, punishments applied wisely can instill discipline and improve students' learning focus. However, rewards are found to be more effective in increasing student motivation compared to punishments, as rewards create a positive and enjoyable learning environment. Punishments, if overused or applied inappropriately, can negatively affect student motivation and lead to stress or fear. This study also shows that a combination of both approaches—rewards and punishments—when applied in the right balance, can produce optimal results in supporting students' academic development. These findings provide important implications for educators in designing effective learning strategies to enhance students' learning motivation, as well as the importance of a balanced and thoughtful approach to students' needs and characteristics.

The purpose of the Federal Capital Territory (FCT) of Abuja is to implement government directives in order to achieve national development goals. To accomplish this, recruitment and retention strategies in the civil service (CS) play a crucial role in providing the human resources needed. This study empirically investigates the recruitment and retention strategies applied in the FCT. The study utilized a survey method by distributing questionnaires to civil servants and conducting structured interviews to collect the necessary data to achieve the research objectives. To analyze the collected data, the study used the chi-square analytical technique. The findings reveal that the recruitment strategy in the CS is based on a combination of political and merit-based factors. Regarding employee retention, the study found that the CS has implemented relatively effective incentives to retain its workforce. However, while these incentives are sufficient for short-term retention, they are inadequate to retain skilled employees compared to the incentives offered by private companies. The recommendations from this study suggest that, in order to maintain a skilled workforce and enhance performance, the CS must implement more competitive incentives that are comparable to those offered by the private sector in order to attract and retain the best talent in the long run.

The shipping industry plays a crucial role in global trade, but it also significantly contributes to environmental degradation, particularly through emissions and fuel consumption. This research aims to explore sustainable transport practices in the shipping sector, focusing on the management of emissions and efforts to reduce environmental impacts. A combination of qualitative and quantitative methods was used to analyze existing literature, case studies, and data from shipping companies implementing sustainable practices. The findings highlight the potential of alternative fuels, emission-reducing technologies, and operational efficiency improvements in mitigating the sector's environmental footprint. Additionally, the research explores the regulatory frameworks and incentives that drive sustainability in shipping. The study underscores the importance of collaboration among industry stakeholders and policymakers to achieve long-term environmental goals. The implications of the findings provide valuable insights for shipping companies, environmental advocates, and policymakers aiming to advance sustainability in maritime transport.

This study aims to find out what factors are supporting and inhibiting in the credit card marketing process and to find out the marketing strategies carried out by the marketing staff of PT. Bank Negara Indonesia (Persero) Tbk, Maumere Branch Office in promoting or marketing credit card products. The design of this study uses a qualitative approach to understand the credit card marketing strategy in PT. Bank Negara Indonesia (Persero) Tbk, Maumere Branch Office. Data were collected through interviews and analyzed qualitatively. Based on the results of the study, it can be seen that credit card marketing is supported by factors such as a wide merchant network, ease of application, and effective marketing strategies, but is faced with challenges such as limited merchants in certain regions, low financial literacy, and competition with digital payment methods. Through Kearns' SWOT analysis, BNI Maumere Branch can implement the SO strategy by leveraging its strengths to seize opportunities, such as expanding cooperation with the education and tourism sectors and offering locally-based reward programs. The WO strategy is focused on improving financial literacy and incentives for small merchants. ST's strategy is used to strengthen customer service and highlight product excellence in the face of digital competition, while WT's strategy focuses on reducing costs and increasing transparency to attract more customers and strengthen competitiveness in the market.

The performance of an organization or company is influenced greatly and even depends on the quality and competitive ability of its human resources. Various factors can affect employee performance including incentives, motivation, work environment, and leadership style in the company. The purpose of this study was to test and analyze the effect of incentives, motivation, work environment, leadership style on the performance of tappers of Kalikempit Kebun PTPN I Regional 5. This research uses a quantitative approach with explanatory research type. The population in this study was 103 tappers of Kebun Kalikempit PT Perkebunan Nusantara I Regional 5. The sampling method uses saturated samples, where all employees totaling 103 tappers were sampled in this study. The data in this study were obtained using a questionnaire. Data analysis techniques use multiple linear regression analysis with SPSS 25. The results showed that: 1). Partially incentives have a significant influence on the performance of tappers, 2). Partially motivation has a significant influence on the performance of tappers, 3). Partially, the work environment has a significant influence on the performance of tappers, 4). Partially leadership style has a significant influence on the performance of tappers and 5) simultaneously incentive variables, motivation, work environment, and leadership style have a significant influence on the performance of tappers Kalikempit PTPN I Regional 5.

Agrotechnology plays a crucial role in increasing agricultural productivity through the implementation of modern innovations and technologies. Challenges such as land degradation, climate change, and limited natural resources can be addressed through precision technology, smart irrigation, biotechnology, and agricultural mechanization. This study employs a literature review method by analyzing various studies from 2019 to 2024 that discuss the impact of agrotechnology on agricultural yields. The findings indicate that the application of precision irrigation systems can enhance water use efficiency by up to 40%, while the use of genetically engineered superior crop varieties can increase yields and improve plant resistance to pests and diseases. Additionally, the utilization of digital technology, such as the Internet of Things (IoT), enables more efficient and data-driven land management. However, major challenges in implementing these technologies include limited farmer access, high investment costs, and low digital literacy among farmers. Therefore, policy support, financial incentives, and farmer training are necessary to ensure the widespread and sustainable adoption of technology. Thus, agrotechnology can serve as a primary solution for increasing agricultural productivity while maintaining environmental sustainability.