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Resistance to change (RTC) is a significant challenge in implementing educational reforms, particularly in the 21st century. This study explores strategies to overcome RTC among educators, using a qualitative approach involving 20 teachers from diverse backgrounds. Data collected through open-ended questions and a Likert scale reveal that Facilitation and Support (85%) and Negotiation and Agreement (90%) are the most effective strategies, highlighting the importance of training, resource allocation, and incentives in fostering adaptability. Participation and Involvement (75%) also proves effective by enhancing teacher commitment through collaborative decision-making. In contrast, Manipulation and Co-optation and authority-driven strategies are viewed as less sustainable, with respondents expressing concerns over their long-term impact. Challenges such as frequent curriculum changes, limited technological proficiency, and unclear communication exacerbate RTC. This study emphasizes the need for practical strategies like direct support, collaboration, and motivational incentives to address resistance effectively. The findings extend Kotter and Schlesinger’s framework by contextualizing it within educational settings and highlight the interplay between external pressures for reform and internal resistance mechanisms. By aligning resources, fostering collaboration, and incentivizing participation, schools can navigate the complexities of change and reduce resistance among educators.    

This study aims to analyze the effect of population density on electricity consumption and evaluate the potential use of solar panels as a solution to overcome energy waste in urban areas, especially on Jalan Kapten Muhammad Jamil Lubis, Medan Tembung, Medan, North Sumatra. The method used is qualitative research with a literature study approach, which involves collecting data from various written sources, such as journals, books, and research reports. The results of the study indicate that the high population density in this area contributes to inefficient energy consumption. Factors such as people's habits in using electronic devices, less than optimal energy infrastructure quality, and increased energy demand due to economic activities are the main causes of energy waste. Solar panels are identified as a potential solution to overcome these problems. This technology is able to convert solar energy into electricity efficiently, even in areas with varying weather. In addition to supporting environmental sustainability by reducing carbon emissions, solar panels also utilize empty spaces such as building roofs, making them suitable for densely populated areas such as Medan Tembung. This study concludes that the adoption of solar panels, supported by government regulations, incentives, and community education programs, can be a strategic step in creating a more efficient and environmentally friendly energy system. Further research involving field trials is recommended to support wider implementation of this technology.    

The purpose of this study was to investigate the partial and simultaneous effects of leadership and incentive on employee’s performance at Hamparan Perak district. The Likert scale approach was utilized to collect data for this study, which employed quantitative methodologies. Using complete sampling, 60 employees from the Hamparan Perak district served as the study's subjects. The study's findings showed that, first, leadership significantly and favorably affects employee performance, as seen by the tcount > ttable value of 6.534 > 1.764, a result value of 0.559, and a sig value of 0.005 < 0.05. Second, tcount > ttable, which is 6.859 ˃ 1.764 with a result value of 0.540 and a sig value of 0.002 < 0.05, indicates that incentive have a positive and substantial impact on employee’s performance. Third, the results of the fcount > ftable, which are 11.897 > 2.608 with a result value of 0.721 and Sig value < 0.05 then 0.004 > 0.05, were obtained concurrently with the F test, demonstrating that leadership and incentives have a significant and positive impact on employee’s performance at Hamparan Perak district.

Asy-Syifa Regional General Hospital in West Sumbawa Regency, as a public health service institution, should have employees who are enthusiastic and motivated to work effectively and efficiently. The salaries and wages given need to be adjusted to the profession, education, and length of service of employees so that they are able to demonstrate high productivity in order to achieve the mission and goals that have been set. However, there are problems at Asy-Syifa Hospital related to the inconsistency in determining employee salaries, incentives, and work motivation. This happens because the salary given is not balanced with the expertise, education, or skills possessed by employees, thus reducing their response and interest in the tasks given by their superiors. The suboptimality in providing incentives and work motivation can be seen from the lack of employee enthusiasm in working, as well as low interest and positive attitudes towards work due to inappropriate rewards, which ultimately have an impact on suboptimal performance. This study aims to determine the effect of Salary, Incentives, and Work Motivation on Employee Performance. The focus of the study was Non-Permanent Employees at Asy-Syifa Hospital, West Sumbawa Regency, with 100 respondents as a sample taken using the Slovin formula. The data were analyzed using multiple linear regression with SPSS Version 27. The results of the study showed that Salary, Incentives, and Work Motivation partially and simultaneously had a significant effect on Employee Performance at Asy-Syifa Hospital, West Sumbawa Regency.  

Transfer pricing is a policy used when setting the transfer price of a transaction, whether it involves goods, services, intangible assets, or financial transactions, and is often practiced in the industrial world. The practice of transfer pricing can be reflected in aspects of tax planning, bonus mechanisms, the valuation of intangible assets, and tunneling incentives. This study aims to examine whether tax planning, bonus mechanisms, the determination of intangible asset values, and tunneling incentives are variables that influence transfer pricing practices. The population in this study consists of 136 industries, and 80 samples were obtained from manufacturing companies listed on the Indonesia Stock Exchange for the period of 2018-2021. The sample selection was conducted using purposive sampling with the following criteria: 1) manufacturing companies listed on the Indonesia Stock Exchange during the period of 2018-2021, 2) companies that did not incur losses during the observation years, 3) companies that have special relationships in the form of sales transactions with related parties, and 4) companies that record intangible assets. This research uses panel data analysis techniques with the assistance of EViews 9 tools. The research results indicate that tax planning, intangible assets, and tunneling incentives have a significant positive effect on transfer pricing. Meanwhile, the mechanism of bonuses has a negative but insignificant effect on transfer pricing

Employees are one of the company's assets, their position is very important in order to advance the company, so companies need to pay attention to their employees. On the other hand, employee performance itself will be determined by employee job satisfaction with the company, so paying attention to employee job satisfaction becomes important in order to improve company performance. Among the many factors that influence employee job satisfaction, inflation is one factor that has a fairly strong influence on job satisfaction. In Indonesia, cases of industrial disruption tend to remain high, one of which is caused by problems with the settlement system implemented by companies which are not in line with expectations. This situation shows that the settlement system for related components, the principles and objectives of providing compensation have not been properly understood. Compensation as a system consisting of salaries, incentives and allowances received by employees, each component according to its characteristics has principles that need to be followed. Meanwhile, the objectives of providing compensation include getting quality employees, retaining existing employees, ensuring equality, providing an imbalance that meets expected behavior, controlling costs and complying with applicable laws and regulations.

Based on the record owned by the cadre, there are currently 97 babies and toddlers. However, the attendance rate of mothers and toddlers at the Mawar Indah Posyandu  (integrated health service post) averages only 35% each month. This low attendance rate attracted researchers to initiate a community counseling program with goals to increase awareness and participation among mothers of infants and toddlers in the area.  The approach to community empowerment adopted in this study is centered on a public health education campaign, highlighting the critical role of Posyandu in supporting the growth and development of infants and toddlers. The initiative included key steps starting with presenting the benefits of Posyandu for children's growth and developments, engaging participants in a discussion session, and providing door prizes as incentives. The result of the outreach program is attended by 28 mothers along with their children. However, at this level of attendance achieved an average at 28.8%, falling short of the defined success indicators and lower than the previous rate. This outcome was influenced by several factors as outlined in H.L. Bloom’s theory, including environmental factors, individual behavior, healthcare services, and genetic predispositions. The findings indicate that despite efforts to increase awareness and participation, the involvement of mothers with infants and toddlers in the area remains insufficient. Contributing factors include environmental, behavioral, and healthcare service factors. To achieve more optimal results, improvements in these aspects are essential to increase maternal participation in Posyandu programs.

The research is concerned with analyzing and measuring the impact of exchange ratechanges and their repercussions on local investment in Iraq during the period (2004-2022), asthe relationship between them is affected by global economic conditions such as high or lowoil prices and demand for the exchange rate internationally, as the response of the investmentsectors in Iraq to changes in the exchange rate varies, as the decline in the exchange rateencourages investment in the export sector and proves investments in the import-dependentsector, unlike its rise, which negatively affects the local economy The authorities are workingto take some measures and procedures such as providing financial support and incentives tosupport projects and thus promote local investment, as well as the political and securityfluctuations in Iraq that affect investor confidence and investment decisions and thus affecteconomic stability, and the relationship between local investment in Iraq and exchange ratechanges is somewhat complicated as they are affected by each other, so the monetaryauthority and investors must understand this relationship and understand its strategies in away that enhances and supports the investment climate in the Iraqi economy, Domesticinvestment and the exchange rate significantly affect the economic relations described in theARDL model , so it is recommended to develop fiscal and monetary economic policies thatsupport domestic investments and improve exchange rate stability to achieve moresustainable economic results.

The purpose of this study is intended to determine the impact of incentives, work discipline, and work performance at PT Kreasi Produk Nusantara. The study involved 65 people. The research this time was quantitative, and the questions consisted of a list that used Slovin for measurement. SEM-PLS software version 3.0 was used to analyze the research data and process it. The results revealed that incentives have a significant effect on employee productivity, while work discipline and work performance have no significant effect on employee productivity.    

Every business requires effort to start thinking about its business. Most businesses have a primary goal of making a profit, but now, they must         shift to thinking comprehensively about other aspects beyond profit, namely people. Preparing a cost budget is a crucial component in a sustainable business, because this business does not only focus on financial profits, but also pays attention to social and environmental impacts. Challenges in budgeting for business sustainability include high initial costs for environmentally friendly technologies, measuring non-financial impacts, rapid regulatory changes, and limited resources. This article discusses these challenges and offers practical solutions, such as a phased approach, leveraging government incentives, and collaboration with sustainable partners. With the right strategy in place, businesses can strike a balance between profitability and immortality goals, building a strong foundation for the long term.

Improving community welfare is the main goal, of course, and one of the main goals of CSR. Companies can help and improve communities in social, cultural, economic, and physical areas by carrying out corporate social responsibility. By doing so, they can make the community feel helped in improving their welfare If someone offers them help, they tend to see it positively because it is evidence of gratitude and empathy shown. The use of appropriate theories to study community empowerment and capacity building of the River School, including community empowerment through CSR programs, River Schools as a model of environmental education, the role of PLN CSR in environmental education at River Schools, early environmental awareness through CSR and River Schools, the impact of CSR programs on community empowerment and independence. This study uses a qualitative approach with a case study of community empowerment through PLN CSR to explore early environmental awareness The location of this research was carried out in Gunung Anyar Tambak Village Rt.01 Rw.01 Surabaya, which is an area used by Bank Sampah by PT. PLN (Persero). The PLN CSR program involving various parties in environmental education has a positive impact on shaping the mindset of the community who are more concerned about environmental sustainability. Awareness built early on, especially in children and adolescents, is expected to produce a generation that is more responsive to environmental issues. Counseling involving schools in this sub-district has proven effective in building a deeper understanding, which can then be passed on to their families. Therefore, it is important for PLN to continue to assist the community, provide adequate facilities and infrastructure, and provide incentives or awards for those who succeed in protecting the environment and managing resources wisely.

This study aims to analyze the influence of motivation, incentives, and work discipline on employee performance in the Finance Department of Bandung Adventist Hospital. The method used is multiple linear regression analysis to determine the relationship between independent variables (motivation, incentives, and work discipline) and the dependent variable (employee performance). The analysis results indicate that motivation has a significant and positive effect on employee performance, with a regression coefficient of 0.326 and a significance level of 0.009, supporting the hypothesis that motivation plays an important role in enhancing employee productivity and commitment. Conversely, the incentive and work discipline variables show a negative and non-significant effect on performance, with coefficients of -0.162 and -0.208, respectively. This suggests that the current incentive and work discipline practices are not fully effective or do not meet employee expectations. Simultaneously, the three independent variables have a significant effect on employee performance, with the F-test showing a significance level of 0.009. This study recommends that management prioritize motivation improvement through training programs, rewards, and the development of a supportive work environment. Additionally, it is essential to evaluate the incentive system and adopt a more flexible disciplinary approach to align with employee needs and expectations.

PT XYZ is a private company in Palembang that supplies medical devices and equipment. This company conducts performance assessments every year to provide appropriate rewards in the form of gifts, bonuses or incentives to employees. In carrying out the performance assessment process for providing employee rewards, it is still done manually. This process is inefficient because it takes a lot of time, is prone to errors in calculation and it is not clear which aspects of the criteria are important. By using the Weighted Product methodology, this study tries to create a decision support system (DSS) that will simplify this evaluation procedure. This application is made website-based, using the laravel framework with the Iterative system development method. The results obtained indicate that the system can help companies improve efficiency by conducting automatic assessments, providing measurable weights, transparently and using the Weighted Product method for more accurate assessments. Overall, the system developed meets the research objectives.

Salary reform as a structural improvement in a company’s compensation system is a widely applied strategy to enhance employee motivation and performance. Compensation policies that are responsive to employee needs are expected to create a work environment that supports productivity, where intrinsic motivation can be strengthened through fair and proportional rewards. This study aims to explore the extent of the influence of salary reform on improving employee motivation and performance within organizations by using a literature review method. Based on analyses of previous studies, it was found that salary reform not only plays a significant role in fostering employees' intrinsic motivation but also impacts the overall productivity of the organization. Reforms that include salary structure adjustments, performance-based incentives, and increased transparency in compensation management have proven effective in reducing disparities, enhancing loyalty, and improving workplace climate. These findings strongly imply that management should continuously develop adaptive compensation policies focused on employee needs and well-being, with the aim of optimally contributing to achieving the company’s strategic goals and enhancing organizational competitiveness.

This study aims to analyze the influence of Organizational Culture, Incentives and Motivation on Employee Performance of PT. Niaga Sejahtera Plastik Indonesia in Purwosari, Pasuruan Regency. The total sample of the study was 100 people. The variables used are organizational culture, incentives and motivation as independent variables and employee performance as the dependent variable. Data collection was carried out using a questionnaire and then analyzed using multiple linear regression analysis methods. Hypothesis testing used is the simultaneous significance test (F-test) and partial significance test (T-test). The results of the F test of this study indicate that the variables of organizational culture ( ), incentives ( ), and motivation ( ) have a simultaneous effect on employee performance. While the T test shows that the variable of organizational culture ( ), does not have a partial effect on employee performance, while the variables of incentives ( ), and motivation ( ) have a partial effect on employee performance.

This study aims to analyze the optimal design of whistleblowing programs, focusing on the effects of incentives and the dynamics of whistleblower engagement. Through a qualitative literature review, the research explores the impact of financial incentives on the effectiveness of whistleblowing programs and how factors such as organizational culture and management support influence whistleblowers' decisions. The findings show that while financial incentives are effective in encouraging reporting, excessive incentives can reduce the quality of the information provided. On the other hand, factors such as anonymity and protections for whistleblowers significantly increase their engagement. This study highlights the importance of a holistic approach that combines financial and non-financial incentives with strong protections for whistleblowers to ensure program effectiveness. Furthermore, policy implications suggest the need for continuous evaluation of whistleblowing programs to ensure they remain relevant and effective in detecting violations across different sectors. Although this study provides valuable insights, several limitations, including its focus on literature sourced from the United States and the absence of empirical data, affect the generalization of the findings. Therefore, further research is necessary to test these findings in various organizational contexts and environments.

This study examines the interaction between conservative financial reporting and managerial incentives in decision-making, using a qualitative approach through a literature review. Conservative financial reporting plays a crucial role in enhancing the transparency and accuracy of information utilized by managers in the decision-making process. On the other hand, optimally designed managerial incentives can encourage managers to value and utilize the accounting information presented conservatively. The findings indicate that accounting conservatism can reduce the risk of inappropriate decision-making, although it may also pose potential risks of avoidance towards necessary investments for company growth. This research provides insights into the importance of balancing the implementation of conservative financial reporting and managerial incentives, as well as its implications for corporate performance. The results of this study are expected to serve as a reference for company management in designing more effective incentive systems and reporting.

This qualitative literature review investigates the dynamics of risk sharing and performance-based compensation (PBC) in professional workplaces, aiming to bridge the gap between theoretical frameworks and practical applications. By analyzing existing literature, the review reveals that PBC can effectively align employee incentives with organizational goals, enhancing performance and commitment. However, the success of these systems hinges on various factors, including transparent evaluation processes, equitable risk distribution, and the relevance of performance metrics. The findings highlight that while risk-sharing models can drive long-term engagement, they may also expose employees to financial uncertainties, particularly in volatile industries. Moreover, perceptions of fairness and equity in compensation structures play a crucial role in influencing employee motivation and satisfaction. The review emphasizes the necessity for organizations to carefully design PBC systems that consider industry-specific characteristics and employee preferences to mitigate potential adverse effects. Overall, this research contributes to a deeper understanding of the complexities surrounding PBC and risk sharing, paving the way for future studies to explore their implications in diverse contexts.

This study aims to analyze the factors that affect the level of compliance of Micro, Small and Medium Enterprises (MSMEs) taxpayers in Kupang City. The type of research used is case study research with a quantitative approach. Data was collected through a questionnaire distributed to 189 respondents who were selected using the purposive sampling technique. Data analysis was carried out using binary logistic regression with the help of SPSS version 25 software. The results of this study show that taxpayer awareness, supervision and enforcement of tax laws, benefits felt by taxpayers, as well as tax support and incentives significantly affect taxpayer compliance; Meanwhile, understanding of tax regulations and ease of tax administration does not affect taxpayer compliance. However, overall, the six independent variables have a simultaneous effect on taxpayer compliance as a dependent variable. This finding is expected to be the basis for local governments and related institutions in formulating policies that support increasing the compliance of MSME taxpayers in Kupang City.

Accounting conservatism as a precautionary principle in financial reporting where companies are not in a hurry to recognize, measure assets and profits and immediately recognize losses and debts that have the possibility of occurring. This study aims to determine the effect of tax incentives and growth opportunities on accounting conservatism in manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange for the period 2020 - 2021. The samples in this study were 20 manufacturing companies in the consumption industry sector over a period of 2 years. Data analysis was carried out by descriptive analysis then followed by the classic assumption test in the form of a normality test, multicollinearity test, heteroscedasticity test, autocorrelation test then for hypothesis testing a partial t test was carried out. The result of the partial test t of the tax incentive variable is 0.121 with a significance level of 0.904. Significance value of 0.904 > 0.05 which indicates that tax incentives have no effect on accounting conservatism. The result of the t partial test for the growth opportunity variable is 1.014 with a significance level of 0.317. Significance value 0.317 > 0.05. Based on these results, it can be stated that growth opportunity has no effect on accounting conservatism.