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The Pantai Indah Pohe tourist area in Pohe Village, Gorontalo City, holds significant potential as a premier coastal tourism destination. However, challenges such as a lack of adequate location markers and insufficient visual promotion strategies hinder its development. To address these issues, a community service initiative was carried out by the D4 Architecture and Building Construction (ABG) Program at Gorontalo State University. The initiative aimed to enhance the visual image of the area and foster greater community involvement in promoting local tourism. The project adopted a participatory approach, actively engaging the village government, tourism awareness groups, and residents of various age groups. The activities involved creating and installing a new signage system for the "Pantai Indah Pohe" area, which serves as a crucial element for enhancing the visibility of the tourist spot. In addition, community engagement was facilitated through events such as coloring contests and sack races, aimed at promoting a sense of unity and local pride. The outcomes of this initiative revealed an increase in community awareness regarding the importance of visual promotion for tourism. It also fostered stronger social connections between local residents and academics, contributing to the community’s sense of ownership and pride in their local resources. Furthermore, the initiative provided tangible contributions to the strengthening of the local identity, with community members actively participating in the improvement process. The project aligns with Community-Based Tourism (CBT) principles and placemaking theory, which emphasize the importance of community involvement in shaping tourist destinations. This community service activity serves as an exemplary model of integrating architectural design, education, and sustainable tourism development, showcasing how academic and community collaboration can drive positive changes in local tourism promotion.

The problem raised in this study is how the process of internalizing religious values ​​and independence of female students through ma'had activities at IDIA Prenduan and what are the implications of internalizing religious values ​​and independence of female students through ma'had activities at IDIA Prenduan. This study uses a qualitative descriptive approach with a case study type. The methods used are interview, observation, and documentation methods. For data analysis, the researcher used the Miles, Hubberman and Saldana model, through data collection, data condensation, data presentation and drawing conclusions. From the validity of the data, the researcher used triangulation with source triangulation. The results of this study indicate that the process of internalizing religious values ​​and independence of female students through ma'had activities at the Al-Amien Prenduan Islamic Boarding School Institute has 3 stages, namely (1) the value transformation stage, namely through lectures, istirham, dawn lectures, and tadarrus muwajjah. (2) the value transaction stage through dirosah sobahiyah, tahsinul qiro'ah, and muhadhoroh activities. (3) trans-internalization stage, namely the habituation of female students and enforcement of regulations. The implications of the internalization of religious values ​​and independence of female students through the ma'had activities at the Al-Amien Prenduan Islamic Education Institute are that female students have targets, planning, can appreciate time, and become mature.

 This study examines the influence of local culture on religious practices in Sukamulya Village, Lembang, focusing on the use of ritual offerings during the first suhoor of Ramadan. Using a qualitative descriptive approach, data was collected through in-depth interviews with three key informants and direct observation of community practices. The findings reveal a complex interplay between local culture and religious practices, highlighting the need for community education to maintain Islamic principles while respecting cultural heritage. The study suggests that further research is needed to better understand the dynamics of cultural and religious acculturation in Indonesia.

Mathematics is one of the main skills taught from elementary school to college, playing a role in developing critical and logical thinking patterns of students. However, many elementary school students have difficulty understanding mathematical concepts, especially spatial figures, due to the lack of supporting learning media. This study aims to explore the effectiveness of using Trimatra (three-dimensional) media in mathematics learning in elementary schools. Trimatra media, such as three-dimensional models of spatial figures, allows students to visualize and understand the characteristics and relationships between spatial figures in a concrete manner. The results of the literature study show that Trimatra media not only increases students' knowledge of mathematical concepts, but also motivates students to be actively involved in learning, increases critical thinking skills, and overall learning outcomes.  

The COVID-19 pandemic has presented unprecedented challenges, requiring organizations to adapt swiftly and navigate through uncertainty. Agile leadership has emerged as a critical factor in effectively managing crises and ensuring business sustainability. This study explores the role of agile leadership in crisis management, emphasizing the lessons learned from the COVID-19 pandemic. By analyzing case studies and best practices, this paper highlights the key attributes of agile leaders, such as adaptability, resilience, and the ability to foster innovation under pressure. Furthermore, it examines how agile leadership principles can be applied to develop sustainable business practices in a volatile and complex environment. The findings of this study provide actionable insights for organizations aiming to enhance their crisis response capabilities and promote long-term sustainability.  

Women entrepreneurs play a pivotal role in fostering social innovation through the establishment of community-based enterprises. These enterprises not only address social challenges but also contribute significantly to economic development by creating sustainable solutions and opportunities within their communities. This study explores the intersection of women entrepreneurship, social innovation, and community-based enterprises, emphasizing their potential to drive inclusive economic growth. By leveraging local resources and addressing community-specific needs, women entrepreneurs act as catalysts for change, promoting social equity and economic empowerment. The research highlights key success factors, challenges, and strategies adopted by women-led community-based enterprises to achieve long-term economic and social impact. The findings suggest that supporting women entrepreneurs can amplify their contributions to economic development and societal well-being, particularly in underserved areas.  

This study explores digital marketing strategies employed by Small and Medium Enterprises (SMEs) to enhance customer engagement in an increasingly competitive business environment. By leveraging tools such as social media, email marketing, content marketing, and search engine optimization (SEO), SMEs can establish stronger connections with their target audience. The research highlights key practices, including personalized communication, interactive content, and data-driven decision-making, which contribute to customer loyalty and retention. Furthermore, challenges faced by SMEs, such as limited budgets and technological expertise, are discussed alongside potential solutions. The findings provide actionable insights for SMEs to optimize their digital marketing efforts and foster long-term customer relationships.  

This study explores the impact of an entrepreneurial mindset on business growth, with a particular focus on startups in developing economies. Through a case study approach, it examines how entrepreneurial traits such as innovation, risk-taking, and resilience contribute to overcoming challenges unique to these markets, including limited access to resources, unstable regulatory environments, and financial constraints. The research identifies key strategies employed by successful entrepreneurs to drive growth, create competitive advantages, and foster sustainable development. The findings highlight the critical role of entrepreneurial mindset as a catalyst for navigating complexities and achieving scalability in dynamic and resource-constrained environments. This study provides valuable insights for policymakers, educators, and aspiring entrepreneurs aiming to support and enhance the startup ecosystem in developing economies.

The development of e-commerce has significantly transformed consumer behavior, particularly among Generation Z. This study examines the impact of e-commerce on the consumptive behavior of Gen Z students at STIE Cendekia Bojonegoro, Indonesia. E-commerce platforms offer easy access, a wide range of products, and various promotional features that influence consumer purchasing decisions. Using a quantitative approach with a survey design, this study investigates how promotions, social media, and other factors impact Gen Z's purchasing behaviors. The results reveal that social media has a more substantial influence on consumptive behavior than traditional promotional strategies, which were found to be less significant. This highlights the importance of social media in shaping the shopping habits of Gen Z. The findings contribute to a better understanding of e-commerce's role in influencing consumer behavior and offer recommendations for businesses and educational institutions to address the challenges associated with impulsive purchasing and financial management among students.

The purpose of this study is to ascertain how Proclamation 45 University's employee performance is impacted by employee engagement and self-efficacy. 57 employees were surveyed for this study. Multiple regression analysis was employed in this investigation. Make use of 0.05 as a valid value. The multiple regression equation, Y = -0.419 + 0.496X1 + 0.257 Proclamation 45 University, is derived from the computation and analysis of the data used. It is possible to draw the following conclusions from the above findings. (1) Procrik 45 Employee performance in higher education is positively impacted by employee engagement. This implies that improved employee performance will follow from high employee engagement. (2) Employee performance and self-efficacy are positively impacted by Proklamasi 45 University. This implies that employee performance will be even higher when self-efficacy is high. (3) At Proklik 45 University, employee performance is positively impacted by self-efficacy and employee engagement. This implies that when self-efficacy and employee engagement are high, employee performance will likewise be high. It is anticipated that Universitas Proklamasi 45 will keep working to raise employee self-efficacy and engagement in order to raise employee performance.

Indonesia's micro, small, and medium enterprises (MSMEs) continue to encounter a range of obstacles, particularly in enhancing their productivity and competitiveness. The 2020 survey conducted by the Ministry of Education and Cultural Affairs indicates that Indonesia still has substantial challenges in terms of education quality, especially in rural and underdeveloped urban areas. Several factors, such as the availability of high-quality education, access to educational resources, and the level of teaching excellence, can significantly impact individuals' capacity to effectively manage their enterprises and promote innovation (Kemendikbud RI, 2020). This study investigates the link between knowledge sharing practices, innovation, and employee performance within Indonesian MSMEs. Through exploratory analysis, it offers fresh insights into how innovation and knowledge sharing behaviour can affect employee performance in Indonesian MSMEs. The main objective is to analyse and explore the impact of innovation and information sharing behaviours on employee performance in small and medium-sized enterprises (SMEs) in Indonesia. Based on this research and its findings, several strategies have been identified. These strategies aim to explore the complex relationship between an employee's performance, their willingness to share knowledge, and their ability to demonstrate innovative behaviours in MSMEs. Future study could focus on improving the quality of human resources, specifically in areas such as knowledge, expertise, competence, and entrepreneurial attitude. Investing in the development of human resources yields benefits for both MSME business owners and the overall well-being of workers..

Customer satisfaction is a crucial indicator in assessing the quality of a company's products, services and overall experience. This research aims to identify the level of customer satisfaction and optimize the available data for effective use in sentiment analysis. In this study, we analyzed 4,353 customer reviews collected over the past year, with 3,481 reviews used as training data and 871 reviews as testing data. The analysis process was conducted using the Cross-Industry Standard Process for Data Mining (CRISP-DM) approach and leveraged the Logistic Regression algorithm to build a predictive model. Model evaluation using the confusion matrix yielded an accuracy of 94.60%, a precision of 94.26%, and a recall of 94.60%. The analysis was conducted using Jupyter Notebook and the Python programming language. The results indicate that sentiment analysis is effective in identifying and predicting customer satisfaction levels, which in turn can help a company’s products improve its service strategies. The optimization of previously underutilized data now provides deeper insights into customer perceptions and expectations, enabling the company to make more targeted decisions and enhance overall customer satisfaction.

This study aims to analyze the integration of Artificial Intelligence (AI) into Strategic Human Resource Management (SHRM) and its contribution to enhancing organizational performance using a bibliometric approach. The research method involves analyzing data from Scopus and Crossref databases with the help of VOSviewer software to map research trends, keyword relationships, and publication distributions. The findings reveal that AI plays a significant role in optimizing HR processes, such as data-driven decision-making, productivity enhancement, and more efficient talent management. Key trends include innovations in HR practices, the utilization of big data, and sustainability practices (green HRM). The analysis identifies a significant increase in publications since 2020, reflecting growing academic interest in this topic. This research provides practical significance by helping organizations understand the strategic benefits of AI in addressing HR challenges and driving sustainable performance. The findings of this study are expected to serve as a reference for future research exploring AI implementation across various organizational contexts.

For today’s young generation, Shopee PayLater makes it easy to make payment transactions. This research aims to determine the influence of financial literacy and social media on the decision to use Shopee Paylater among the young generation of Surakarta, Indonesia. This research is quantitative research. Using multiple linear regression analysis, through immersion tests, validity tests, reliability tests, classical assumption tests and F tests. The population in this study is the younger generation in Surakarta. The sample for this research was 60 samples. The results of this research show that financial literacy and social media both partially influence the decision to use Shopee Paylater.

This study aims to analyze the influence of capital, digitalization skills, and financial management on the performance of culinary MSMEs in Bojonegoro Regency. The method used is quantitative. The research sample consisted of culinary MSMEs in Bojonegoro which were taken using random sampling techniques. Data were collected through a Likert scale-based questionnaire and analyzed using multiple linear regression with SPSS software. The results of the study show that capital, digitalization skills, and financial management have a significant positive effect on MSME performance, both partially and simultaneously. Adequate capital provides opportunities for business development, digitalization skills increase competitiveness through efficiency and market reach, while good financial management supports business stability and sustainability. These findings provide practical implications in the form of the need for training, facilitation of access to capital, and increasing financial literacy for MSME actors. This research also provides a basis for local governments to formulate policies that support the development of MSMEs in the digitalization era.

This study explores the factors influencing firm value in the manufacturing industry in Indonesia, specifically focusing on dividends, investment opportunities, and leverage. The analysis is based on publicly available data from 178 manufacturing companies in Indonesia, spanning the years 2018 to 2023. The primary objective of this research is to identify the key determinants of firm value in Indonesia's manufacturing sector, grounded in capital structure theory, through the development of a theoretical model. The findings indicate that dividend policy, investment decisions, and leverage have a positive impact on firm value within Indonesia's manufacturing industry. This study provides empirical support for both the pecking order theory and agency theory.

Taxes function as a source of income for the state which is used to support development and finance various state needs. So far, taxpayer compliance has been the main focus of the Directorate General of Taxes. In an effort to increase the level of taxpayer compliance, the Directorate General of Taxes continues to innovate in providing services to taxpayers by developing an electronic system for the tax registration, payment and reporting process. Through this electronic system, the Directorate General of Taxes provides various conveniences, starting from the taxpayer registration process to tax reporting.

In the increasingly fierce business competition, understanding the factors that influence consumer buying interest is crucial. This study analyzes the effect of product quality and price on consumer purchase intention of Tofu Baxo Ibu Pudji in Pamularsih, Semarang City. Using a quantitative survey method, data was collected from 50 respondents through questionnaires. The results showed that product quality and price have a strong and positive relationship with consumer buying interest. The correlation test shows that product quality has a calculated r value of 0.68 and price of 0.62, both of which are greater than r table (0.2787), indicating a significant relationship. Partial regression test (t-test) shows that product quality (t count = 38.83) and price (t count = 6.96) have a significant effect on purchase intention (t table = 2.01063). The simultaneous test (F-test) shows that product quality and price together have a significant effect on buying interest with an F value of 26.1168 (F table = 3.200). The coefficient of determination (R2) shows that product quality and price explain 52.63% of the variation in consumer buying interest, while 47.37% is influenced by other factors. The results of this study provide insight for business owners in improving quality and pricing strategies to increase competitiveness and sales volume.

This study aims to analyze the influence of knowledge and motivation on accounting students' interest in choosing a career in taxation. The case study was conducted on students of the Accounting Study Program, Dua Saudara Bitung College of Business and Management and Petra Bitung College of Economics. The low interest of students in pursuing a career in taxation is often caused by a lack of knowledge about taxation and existing job opportunities. This study uses a quantitative approach with a survey method through a questionnaire. The results of this study are that Tax Knowledge (X1) has a significant and positive influence on Career Interest in Taxation (Y). This can be seen from the calculated t value of 4.157 which is greater than the t table (1.66543) and a very small significance value (0.000 0.05). Motivation (X2) has a significant and positive influence on Career Interest in Taxation (Y). The t-value for motivation is 3.059, which is greater than the t-table (1.66543), with a significance value of 0.003 0.05. It is concluded that both Tax Knowledge (X1) and Motivation (X2) have a significant influence on Career Interest in Taxation (Y) at the Bitung Dua Sudara Business and Management College and the Bitung Petra College of Economics. This shows that to increase career interest in taxation, it is important to develop knowledge and motivation related to the field. These two variables positively influence an individual's desire to pursue a career in the taxation profession.

Matrix organizational structures are increasingly being used by multinational companies in response to the complexities of global account management (GAM). This article explores the challenges and opportunities in implementing a matrix structure for GAM through a qualitative, case study-based approach. The study was conducted across four global companies in the technology and manufacturing sectors. The results show that matrix structures enhance cross-functional and cross-regional coordination, but also create role conflict, authority ambiguity, and high communication burden. This study provides strategic insights for top management to balance the need for global integration and local adaptation in the context of global strategic account management.