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 The development of information technology encourages government agencies to implement digital systems in administrative management, including the filing of financial documents. This study aims to analyze the application of digitization of financial document archives in the General and Administration Section of the South Sumatra National Road Implementation Center, find out the benefits obtained, and identify obstacles faced in its implementation. The research uses a descriptive method with a qualitative approach. Data was obtained through direct observation during internship activities, documentation, internship logbooks, and literature studies. The results of the study show that the digitization of financial document archives is carried out through the stages of document completeness, scanning, digital storage, archive grouping, and document retrieval. The implementation of archive digitization provides benefits in the form of easier document searching, reducing the risk of losing archives, increasing work effectiveness and efficiency, saving storage space, improving data security, and supporting the digital transformation of government agencies. However, there are still several obstacles such as the large volume of documents, the need for high precision in the scanning process, file naming errors, device and system interference, the risk of digital data loss, limited human resources, and the simultaneous management of physical and digital archives. Therefore, it is necessary to improve the quality of digital archive management so that the benefits obtained can be more optimal.

Studi ini meneliti peran digitalisasi pajak dalam memoderasi hubungan antara kesadaran wajib pajak dan kepatuhan pajak penghasilan. Isu ini relevan karena Indonesia terus memperkuat layanan pajak elektronik, sementara kepatuhan wajib pajak masih bergantung pada kesadaran internal dan kemudahan praktis dalam memenuhi kewajiban pajak. Studi ini menggunakan pendekatan kausal kuantitatif. Data dikumpulkan melalui kuesioner dari 170 wajib pajak perorangan yang memiliki nomor identifikasi wajib pajak, telah melaporkan SPT pajak penghasilan, dan telah menggunakan layanan pajak digital seperti DJP Online atau e-Filing. Sampel dipilih melalui purposive sampling, dan data dianalisis menggunakan analisis regresi moderasi. Hasil menunjukkan bahwa kesadaran wajib pajak memiliki pengaruh positif terhadap kepatuhan pajak penghasilan. Digitalisasi pajak juga mendukung kepatuhan dengan meningkatkan akses, kecepatan, transparansi, dan efisiensi administrasi. Lebih penting lagi, digitalisasi pajak memperkuat pengaruh kesadaran wajib pajak terhadap kepatuhan pajak penghasilan. Wajib pajak dengan kesadaran yang lebih kuat lebih cenderung menerjemahkan niat mereka menjadi perilaku patuh ketika sistem digital mudah digunakan dan bermanfaat. Studi ini berkontribusi pada penerapan Teori Perilaku Terencana dan Model Penerimaan Teknologi dalam penelitian kepatuhan pajak dan menawarkan masukan praktis untuk meningkatkan kebijakan pajak digital, panduan pengguna, dan pendidikan wajib pajak.

This study aims to analyze the effect of exchange rate on transfer pricing with tax minimization as a moderating variable. The research employs a quantitative approach using secondary data obtained from companies’ financial statements. The analytical methods include regression analysis and interaction testing to examine the moderating role. The results indicate that tax minimization does not strengthen the effect of exchange rate on transfer pricing, but instead weakens the relationship, leading to the rejection of the second hypothesis (H2). These findings suggest that companies tend to rely more on tax efficiency strategies rather than responding to exchange rate fluctuations in determining transfer pricing policies. This study implies that internal company factors play a more dominant role than external factors in influencing transfer pricing decisions.

The Society 5.0 era demands increased student health literacy as an essential competency. However, previous research has tended to focus only on the health education aspect and has not comprehensively examined the integration of technology-based health education management. Therefore, this study aims to analyze the effectiveness of technology-based health education management innovations and identify key factors influencing their successful implementation. This study used a mixed methods approach with a sequential explanatory design. Quantitative data were collected through a survey of 200 students, while qualitative data were obtained through in-depth interviews with 10 teachers and the principal. Quantitative data were analyzed using descriptive and inferential statistics, while qualitative data were analyzed using a thematic approach to strengthen the interpretation of the results. The results indicate that technology-based health education management innovations have a significant impact on improving student health literacy. Furthermore, it was found that successful implementation is influenced by five main factors: school institutional support, availability of technological infrastructure, teacher training, student motivation, and parental involvement. The novelty of this research lies in the integration of managerial and technological approaches in health education, tested through a mixed methods approach. These findings confirm that successful health literacy improvement is determined not only by the use of technology, but also by organizational readiness and multi-stakeholder collaboration. The implications of this research provide theoretical contributions to the development of technology-based health education management models and practical recommendations for educational institutions facing the challenges of Society 5.0.

Tape ketan putih merupakan produk pangan fermentasi tradisional yang dibuat melalui proses fermentasi beras ketan menggunakan ragi tape. Penelitian ini bertujuan untuk menganalisis pengaruh jenis kemasan daun dan konsentrasi ekstrak bunga telang (Clitoria ternatea L.) terhadap karakteristik fisikokimia dan organoleptik tape ketan putih. Penelitian ini menggunakan Rancangan Acak Lengkap (RAL) faktorial dengan dua faktor, yaitu jenis kemasan daun (K) (daun pisang, daun jati dan daun jambu air) dan konsentrasi ekstrak bunga telang (B) (0,5%; 1%; dan 1,5%) dengan tiga kali pengulangan. Parameter yang dianalisis meliputi kadar gula, pH, serta uji organoleptik warna, aroma, rasa dan tekstur. Data analisis menggunakan ANOVA pada taraf kepercayaan 95%. Hasil penelitian menunjukkan bahwa perlakuan jenis kemasan dan konsentrasi ekstrak bunga telang berpengaruh terhadap karakteristik tape ketan putih. Perlakuan terbaik diperoleh pada kemasan daun pisang dengan penambahan ekstrak bunga telang 0,5% yang menghasilkan pH dan kadar gula yang sesuai dan tingkat penerimaan panelis tertinggi.

The surge in young investors in the country indicates that university students are increasingly drawn to the financial markets. Unfortunately, the soundness of students' investment choices often lacks a foundation of clear reasoning, as they remain swayed by social influences, limited insight, and the rapid technological advancements that facilitate access to investment opportunities. This study aims to unravel the determinants of students' investment decisions through the lens of the Theory of Planned Behavior (TPB), focusing on financial literacy, risk tolerance, and technology—three factors frequently examined in existing literature. A qualitative approach was adopted, involving a literature review of scholarly articles published between 2020 and 2024. Data gathered from relevant academic sources were analyzed using content analysis techniques to identify research patterns, conceptual relationships, and the consistency of prior findings. The results reveal that the Theory of Planned Behavior effectively explains students' investment decisions through the interplay of attitudes, subjective norms, and perceived behavioral control. Financial literacy emerges as the most robust and consistent determinant influencing investment decisions; risk tolerance shapes investment preferences; and technology acts as a catalyst, enhancing accessibility and convenience. These findings suggest that deepening financial literacy—supported by optimal technology use and adequate risk awareness—can empower students to make investment decisions that are rational, well-calculated, and long-term oriented.

Kappaphycus striatum seaweed is a strategic commodity producing high-value carrageenan and is widely cultivated in Indonesia. This study aims to assess the growth rate of Kappaphycus striatum which is seeded with Sargassum sp. in floating net cages (KJA) and then cultivated using the longline method in the waters of Batuhopon, Huilelot Village, Semau Island, Kupang Regency. The study was conducted during August–October 2025 using a Completely Randomized Design (CRD) with four treatments, namely P0 (5 kg Kappaphycus striatum + 0 kg Sargassum sp.), P1 (4.5 kg Kappaphycus striatum + 0.5 kg Sargassum sp.), P2 (3.5 kg Kappaphycus striatum + 1.5 kg Sargassum sp.), and P3 (2.5 kg Kappaphycus striatum + 2.5 kg Sargassum sp.). Observed parameters included daily growth rate, specific growth rate, absolute growth rate, ice-ice disease incidence, and water quality. Data were analyzed using Analysis of Variance (ANOVA). The results showed that the average daily growth rate in all treatments increased until the fifth week, but some treatments decreased in the sixth week. Treatment P0 provided the highest and most stable growth. The results of the ANOVA test showed that the treatment had no significant effect on the daily growth rate (P>0.05), but had a significant effect on the specific growth rate and absolute growth (P<0.05). The highest absolute growth was obtained in treatment P0, followed by P1, P3, and P2. The incidence of ice-ice disease increased gradually from 5% in the first week to 35% in the sixth week. Water quality parameters during the study were in the range that still supported seaweed growth, namely temperature 28–30°C, salinity 30–33 ppt, pH 7.5–8.0, depth 20 cm, and current velocity 0.3–0.4 m/s.

This study examines the effects of participative leadership, organizational culture, and work motivation on employee performance through job satisfaction at the Department of Industry and Trade of East Kutai Regency. A quantitative approach with an explanatory research design was employed. The population comprised 108 civil servants and regional contract employees, all of whom were included as research respondents. Data were collected through a structured questionnaire and analyzed using validity and reliability tests, multiple linear regression, t-test, F-test, and path analysis. The findings demonstrate that participative leadership, organizational culture, and work motivation have positive and significant effects on job satisfaction. Partially, these three variables also exert positive and significant effects on employee performance. In addition, job satisfaction was found to have a positive and significant effect on employee performance. The results of the path analysis further indicate that job satisfaction mediates the relationship between participative leadership, organizational culture, work motivation, and employee performance. These findings suggest that efforts to improve employee performance in public sector organizations require the strengthening of participative leadership practices, the development of a supportive organizational culture, the enhancement of work motivation, and the sustainable management of job satisfaction. Accordingly, job satisfaction constitutes an important mechanism through which organizational factors contribute to improved employee performance.

This study aims to analyze the implementation of Dayak local wisdom values in the Merdeka Curriculum at public elementary schools in Pulang Pisau Regency, Central Kalimantan. Dayak local wisdom, which encompasses values such as mutual cooperation, solidarity, tolerance, environmental awareness, and respect for cultural traditions, plays a significant role in shaping students' character amid the challenges of globalization and the disruptive era. This research employs a qualitative approach using a case study method. The research participants include school principals, teachers, students, and educational stakeholders from several public elementary schools in Pulang Pisau Regency. Data are collected through observations, in-depth interviews, documentation, and literature reviews. Data analysis is conducted using an interactive model consisting of data reduction, data display, and conclusion drawing. The findings are expected to provide a comprehensive description of how Dayak local wisdom values are integrated into the planning, implementation, and evaluation of learning activities within the Merdeka Curriculum framework. Furthermore, the study seeks to identify supporting and inhibiting factors affecting the implementation of local wisdom in educational practices and to formulate strategic recommendations for strengthening character education and preserving local culture in elementary schools. The results are expected to serve as a reference for educational policy development that promotes cultural preservation and enhances the quality of learning in accordance with the socio-cultural context of local communities.

This study aims to analyze the process and implications of changes in the General Budget Policy (KUA) and the Temporary Budget Priorities and Ceilings (PPAS) on the preparation of the Revised Regional Revenue and Expenditure Budget (APBD) for the Fiscal Year 2025 at the Regional Financial and Asset Management Agency (BPKAD) of Sikka Regency. The research employs a qualitative descriptive approach using secondary data in the form of planning and budgeting documents as well as internship activity results. The findings indicate that the preparation process of KUA–PPAS has been conducted in accordance with applicable regulations, starting from planning based on RPJMD and RKPD, formulation by the Regional Government Budget Team (TAPD), and discussions with the Regional House of Representatives (DPRD), supported by the SIPD system. Changes in KUA–PPAS are influenced by internal factors such as discrepancies in revenue and expenditure realization, program shifts, and the utilization of budget surplus (SiLPA), as well as external factors including central government policy changes, macroeconomic conditions, and emergency situations.

This research was conducted at Toko Bangunan Jaya Perkasa. The purpose of this study is to determine whether the internal control system for inventory management in the observed company has been implemented effectively or not. This study uses a qualitative method with data source triangulation techniques, including observation, interviews, and documentation based on data collection and relevant facts. The research informants consisted of seven individuals. The results show that the internal control system at Toko Bangunan Jaya Perkasa has not been implemented optimally, and the inventory management is still vulnerable to risks and potential losses. This is due to the fact that the procedures for purchasing, storing, recording, and selling goods are still conducted manually. The company faces several problems such as stock discrepancies, damaged goods, and obstacles related to suppliers and customers. The suggestions provided include implementing a computerized system for inventory management in the future, conducting regular stock opname to minimize stock discrepancies, improving communication to avoid duplicate stock records, and establishing clear communication and agreements at the beginning of transactions to overcome external constraints.

Internship programs represent one of the implementations of the Kampus Berdampak policy aimed at enhancing students’ competencies, work experience, and readiness to enter the professional workforce. The success of such programs is highly dependent on effective governance through the application of the management functions of Planning, Organizing, Actuating, and Controlling (POAC). This study aims to analyze the implementation of POAC functions in the governance of student internship programs conducted outside Universitas Bina Darma. The research was carried out at the Kampus Berdampak Service Center of Universitas Bina Darma using a quantitative descriptive approach. Data were collected through questionnaires, observations, and documentation involving 23 students participating in off-campus internship programs. Data analysis was conducted using descriptive statistics based on the mean scores of each research indicator. The findings indicate that the implementation of POAC management functions in internship governance was categorized as very good, with an overall mean score of 4.29. The planning variable achieved the highest mean score (4.39), followed by organizing (4.30), actuating (4.27), and controlling (4.21). These results demonstrate that the internship program has been managed systematically and effectively. Nevertheless, monitoring and follow-up mechanisms require further improvement to support a more optimal and sustainable implementation of the program.

The Free Health Check-up (CKG) is a government program designed to strengthen promotive and preventive health efforts through the early detection of risk factors, pre-disease conditions, and diseases across the community according to the life-cycle approach. As a relatively new initiative, the implementation of the CKG program in primary healthcare settings still requires further evaluation to assess implementation readiness, digital support systems, and community participation. This literature review aimed to examine the implementation of the Free Health Check-up Program in primary healthcare services. Relevant literature was retrieved from the Google Scholar database using the keyword "implementation of the free health check-up program" and was limited to open-access, full-text articles published between 2025 and 2026. The search identified eight eligible articles, which were extracted and analyzed in this review. The synthesis revealed three major themes in the implementation of the CKG program: (1) primary healthcare service readiness, (2) digitalization and reporting systems, and (3) community participation and communication strategies. Primary healthcare readiness includes the availability of human resources, infrastructure, medical equipment, consumable medical supplies, funding, service workflows, and cross-sectoral coordination. Digitalization through the SATUSEHATplatform and integrated reporting systems has the potential to improve service efficiency; however, challenges remain regarding digital literacy, internet connectivity, and the technical capacity of healthcare personnel. Community participation is influenced by knowledge, attitudes, the roles of community health volunteers, teachers, healthcare workers, and communication strategies tailored to the characteristics of the target population. The successful implementation of the CKG program requires strengthening primary healthcare systems, optimizing digital health platforms, and adopting community-based communication strategies to ensure the program is more effective, inclusive, and sustainable.

This community-based project aimed to analyze the cash management system of the micro, small, and medium enterprise (MSME) Bakpia Juwara Satoe and develop recommendations to improve the company's financial performance. Cash management is a crucial but often overlooked aspect of MSME financial management, which can lead to cash flow problems, inaccurate record keeping, and poor management decisions. The methodology used included qualitative data collection through direct observation, in-depth interviews, and financial statement analysis. The project findings revealed that Bakpia Juwara Satoe lacked a functioning cash management system. There was no separation between cash receipts and disbursements, no standardized system for handling cash, and transaction recording remained manual and inconsistent. As part of the project, standard operating procedures (SOP) for cash management were developed, financial accounting training was conducted, and support was provided in creating simple cash flow statements. Following the implementation of these measures, record accuracy increased by 78%, and cash losses were reduced. It was determined that the implementation of efficient cash management contributed significantly to the improvement of Bakpia Juwara Satoe's financial performance.

This study examines the social and moral values contained in the Indonesian film Jumbo and their relevance as teaching materials for writing drama texts for eleventh-grade senior high school students. The background of this research is the need for contextual and value-based learning resources to support students’ drama writing skills. This study aims to identify social and moral values in the film and explain their applicability in drama writing instruction. A qualitative descriptive method with a literary analysis approach was employed. The data consist of dialogues, scenes, and conflicts in the film, collected through observation and documentation techniques. The findings reveal eighteen data of social values and twelve data of moral values, reflected through character interactions and ethical choices. These values are relevant for developing conflicts, characters, and messages in drama texts. This study concludes that Jumbo can serve as an effective and meaningful teaching material to enhance students’ drama writing skills and support character education.

This study examines the financial performance of PT Unilever Indonesia Tbk during the 2023–2025 period by evaluating key financial indicators, namely the Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Return on Equity (ROE). The study aims to assess the company's financial condition and analyze the impact of its business transformation strategy on financial performance. A descriptive quantitative approach was employed using secondary data obtained from the company's published annual financial reports. Data analysis focused on comparing financial ratio trends over the three-year period to evaluate liquidity, solvency, and profitability performance. The findings indicate that the company's financial performance experienced fluctuations during the business transformation process. Liquidity and solvency gradually improved toward the end of the observation period, reflecting stronger short-term financial capability and a healthier capital structure. Profitability also demonstrated increased efficiency in utilizing company assets, although changes in equity returns indicated adjustments in capital management during the transformation process. Overall, the implementation of the company's transformation strategy contributed positively to strengthening financial performance and improving resilience in responding to changing business conditions and market competition. This study provides useful insights for management, investors, and other stakeholders in evaluating the effectiveness of corporate transformation strategies through financial ratio analysis and highlights the importance of maintaining financial stability to support sustainable business growth.

Language errors in public spaces are still frequently found in various media, such as signboards, banners, billboards, and posters. This phenomenon not only indicates a deviation from standard Indonesian language rules but also has the potential to influence how people understand and use language. This study aims to describe the forms of language errors in public spaces, analyze them from a critical linguistic perspective, and identify their implications for public literacy. The method used is descriptive qualitative research with a critical linguistic analysis approach. Data in the form of examples of language use in public spaces are analyzed based on aspects of spelling, diction, and sentence structure, then interpreted in relation to the social practices and ideologies that underlie them. The results of the study indicate that the dominant language errors include spelling errors, inappropriate word choice, and the use of ineffective sentence structures. From a critical linguistic perspective, these errors are not only caused by a lack of mastery of language rules but are also influenced by social habits, the reproduction of deviant language practices, and the tendency to use foreign languages ​​to construct a certain image. These findings indicate that repeated exposure to language that does not conform to rules can affect the quality of public literacy. Therefore, it is necessary to strengthen critical literacy and increase language awareness so that society is able to use and evaluate language more appropriately and responsibly.

This study examines Income Tax provisions under the latest tax regulations in Indonesia, explains the procedures and mechanisms for calculating Income Tax based on the Law on Harmonization of Tax Regulations (HPP Law), and evaluates the contribution of Income Tax to state revenue and equitable income distribution. This research applies library research with a qualitative descriptive approach. The data were collected from relevant sources, including laws and regulations, academic books, scientific articles, research journals, and official government publications related to Income Tax policy in Indonesia. The data were analyzed systematically to identify regulatory developments, tax calculation mechanisms, and the implications of tax policy for national state revenue and fiscal justice. The findings show that the HPP Law establishes five progressive tariff layers for Individual Taxpayers, with a maximum rate of 35% imposed on taxable income exceeding IDR 5 billion per year. This provision reflects the principles of ability to pay and vertical equity in Indonesia’s tax system. Furthermore, the Corporate Income Tax rate of 22%, along with various rate-reduction incentives for eligible taxpayers, can enhance business competitiveness and reduce tax burdens. Tax administration modernization through e-Filing, e-Billing, e-Bupot, and Coretax also improves service efficiency and strengthens taxpayer compliance more effectively.

This study examines the Dayak Ngaju Palui oral story as an object of anecdotal text by analyzing its structure, building elements, linguistic rules, and implied meanings. The research focuses on identifying the structure of anecdotal texts in Palui stories, the elements that construct the stories, the linguistic features used, and the meanings implied within them. The study aims to describe these aspects as part of Dayak Ngaju oral literature. A qualitative descriptive method was used to explain the anecdotal texts in depth. The data consisted of six Palui stories: Palui Tulak Namuei, Bapa Palui Tulak Mambuwu, Bapa Palui Tunggu Parei, Bapa Palui Mananjaru Indu Palui, Indu Palui Buhau bara Huma, and Palui Tulak Mamisi. The findings show that all six stories contain complete anecdotal text structures, including abstraction, orientation, crisis, reaction, and coda. The humorous and satirical elements appear mainly in the crisis and reaction sections, distinguishing them from other text structures. The stories are also supported by clear building elements, such as theme, characters, setting, plot, and point of view.

Cases of sexual violence against early childhood in Indonesia remain high, while children's understanding of body boundaries and parents' readiness to provide sexual education are still limited. This study aims to design an educational medium in the form of motion graphics to convey body boundary concepts to young children through parental guidance. The research employs a qualitative method with the Multimedia Development Life Cycle (MDLC) approach, which includes the stages of concept, design, material collecting, assembly, testing, and distribution. Data collection techniques consist of literature study, observation, and questionnaires conducted in the Kejawan Putih Tambak area. The findings indicate that children still have difficulty understanding body boundary concepts, while parents are aware of the importance of early sexual education but feel hesitant and uncomfortable delivering it. The developed motion graphics media is considered effective as it presents information in an engaging, communicative, and easily understandable way. Therefore, motion graphics can serve as an effective solution to assist parents in delivering sexual education to children from an early age.