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This study aims to analyze the implementation of corporate income tax (PPh) planning strategies at PT Anggada Indo Asia in order to achieve tax burden efficiency. The research uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. The results show that the company has not fully implemented tax planning in accordance with tax regulations, as evidenced by fiscal corrections on several expense items that do not comply with tax rules. Based on these findings, the recommended tax planning strategies include improving compliance with tax regulations, preparing more comprehensive documentation, and transferring non-deductible expenses to forms that are fiscally recognized. With the implementation of this strategy, the company successfully saved tax expenses amounting to IDR 2,816,430, which equates to a 2.4% efficiency from the total tax liability. This result demonstrates that effective tax planning can be a legitimate tool to reduce tax burdens while also improving the efficiency of the company’s financial management. Therefore, applying good tax planning strategies not only contributes to tax savings but also helps the company achieve more optimal financial management in compliance with applicable tax regulations.

This study aims to examine the influence of marketing content on business performance with moderation in price strategy and CRM. This research design is quantitative research with primary data in the form of the calculation of assets, turnover, and capital owned by MSMEs in Purworejo Regency. The data collection technique uses library research and documentation techniques. The population in this study is MSMEs that are members of the Purworejo Regency MSME Forum in 2025, amounting to 1,819 business actors. The sampling technique used is the Slovin formula so that the sample for this study is 67 business actors. The results of the study show that marketing content and CRM have an impact on business performance, Price Strategy has no impact on business performance and both price strategy and CRM strengthen the relationship between marketing content and business performance. Future studies may explore the deeper dynamics of these variables in other regions or sectors to gain further insights into effective business management practices.

This study aims to examine the effect of internal communication and organizational climate on employee job satisfaction at the Center for Learning and Government Management Policy Strategy, National Institute of Public Administration (Pusjar SKMP LAN) Makassar. The research employed a quantitative approach with an explanatory design. The population consisted of all 73 employees of Pusjar SKMP LAN Makassar, and a saturated sampling technique was applied. Data were collected using Likert-scale questionnaires and analyzed through multiple linear regression after meeting validity, reliability, and classical assumption requirements. The results indicate that internal communication and organizational climate simultaneously have a positive and significant effect on employee job satisfaction. Partially, internal communication shows a more dominant influence compared to organizational climate. These findings suggest that information clarity, effective communication channels, timely information delivery, and open feedback mechanisms play a crucial role in enhancing job satisfaction. Furthermore, a supportive organizational climate characterized by leadership support and harmonious working relationships strengthens employee comfort and engagement. This study contributes theoretically to the development of human resource management literature in the public sector and provides practical implications for improving internal communication management and organizational climate within government institutions.

This study aims to analyze the profitability level of the canteen at Nurul Islam 2 Islamic Boarding School and its contribution to the economy of the boarding school from a sharia perspective. The background of this study is based on the important role of Islamic boarding school business units as a source of economic independence for Islamic educational institutions. The research method used is a descriptive qualitative approach, with data collection techniques through in-depth interviews, direct observation, and documentation. The main informants of this study include the canteen manager and several students as consumers. The results of the study indicate that the canteen management has been running effectively, with a transparent financial recording system, separation of personal and operational cash, and a fair and affordable pricing strategy. The canteen's profitability level is relatively stable with an average daily income of between two and three million rupiah, and increases significantly during certain activities such as Sambangan. Business profits not only have a financial impact, but also contribute to financing the boarding school's activities and improving the welfare of students. From a sharia perspective, the economic practices of this canteen have implemented the principles of honesty (shiddiq), justice ('adl), trustworthiness, and blessings (barakah), so that it can be said that the Islamic boarding school canteen is a model of micro-economy based on sustainable Islamic values ​​and oriented towards the common good.

This article aims to analyze the role of human resource management in improving organizational performance and formulate strategic recommendations based on improvements in human resource management practices. The theoretical foundations used include strategic human resource management theory, organizational performance theory, and work motivation theory, which are used to examine the functions of workforce planning, competency development, performance appraisal, and reward systems. This study employed a qualitative, descriptive-analytical approach, with data collection techniques including in-depth interviews, non-participant observation, and documentation studies. Data analysis was conducted using an interactive qualitative analysis model that encompasses data reduction, data presentation, and conclusion drawing. The analysis results indicate that workforce planning based on organizational needs, continuous competency development, an objective performance appraisal system, and a performance-based reward system are directly related to increased effectiveness, productivity, and stability of organizational performance. Furthermore, efforts to improve human resource management practices through policy evaluation, strengthening strategic planning, enhancing internal communication, and data-driven decision-making have proven to be a strong foundation for formulating strategic recommendations for the organization. The study's conclusions confirm that the systematic and strategic integration of human resource management functions is a key factor in achieving sustainable organizational performance and adapting to changes in the work environment.

Rapid global environmental changes, especially due to advances in technology and information, have had a significant impact on various sectors of life, including the health sector. In the context of modern health services, hospitals are no longer just places of healing, but also institutions that are required to provide high-quality services, based on patient safety, and are able to adapt to the dynamics of community needs. This change requires a transformation in human resource management, especially related to the interpersonal and psychosocial competencies of nurses as the spearhead of medical services.Purposes:​ to analyze the effect of effective communication and Assertive Attitude on Nurses' Work Productivity in hospitals, with Work Fatigue as a mediating variable.Methods: This type of research is quantitative, using statistical figures to measure the influence of independent variables on dependent variables. The research design is a cross-sectional study.Results: The results of this study indicate that effective communication, assertiveness, and job fatigue collectively significantly influence nurses' work productivity. Communication and assertiveness positively contribute to job fatigue, which in turn affects productivity. Job fatigue is also shown to be a significant mediator in the relationship between communication and assertiveness on work productivity .Conclusion : The importance of strengthening effective communication as a strategy to increase productivity. Organizations need to design communication systems that support openness, transparency, and clarity of information and culture-based assertiveness training, so that employees can express their opinions appropriately without causing resistance in the team.

KSP Credit Union Bahtera Sejahtera is one of the cooperatives established to advance and improve the welfare of the community or its members in savings and loan activities. The main activities of KSP Credit Union Bahtera Sejahtera are to collect funds from its members in the form of savings and distribute them in the form of loans. This study aims to determine the digital marketing strategy of the savings and loan cooperative in an effort to attract customers at CU Bahtera Sejahtera Kewapante, to find out how the number of members has developed over the past three years, and to understand the role of KSP CU Bahtera Sejahtera Kewapante's management in increasing the number of members. This research uses a qualitative approach with data collection techniques through interviews, documentation, and observation. The results show that the marketing strategy of the savings and loan cooperative focuses on efforts to attract new members by introducing cooperative products directly to the community and through social media. Over the past three years, the number of members at KSP Credit Union Bahtera Sejahtera Kewapante has experienced stagnation or very slow growth. Management plays a very important role in maintaining the sustainability of the cooperative, improving members' welfare, and ensuring the cooperative remains relevant amid economic changes. KSP CU Bahtera Sejahtera faces various obstacles in increasing the number of members, such as lack of effective socialization and promotion, limited resources, negative perceptions of cooperatives, competition from other financial institutions, infrastructure limitations, and dependence on old members. These findings emphasize the importance of improving marketing strategies to increase member growth, enhancing service quality, and building good relationships with the community.

This study aims to analyze the strategic management of disaster services in handling flood-affected communities in Surabaya City. This study uses a qualitative descriptive approach with an analytical framework of strategic management theory according to Wheelen and Hunger (2008), which includes four main stages: environmental observation, strategy formulation, strategy implementation, and evaluation and control. Data were obtained through documentation studies, field observations, and secondary data searches from official reports from the Regional Disaster Management Agency (BPBD), the Central Statistics Agency (BPS), and relevant online sources. The results show that the BPBD of East Java Province has implemented a systematic strategic management cycle in disaster services. During the environmental observation stage, the BPBD was able to identify the main threat in the form of the dominance of hydrometeorological disasters, particularly floods. During the strategy formulation stage, the BPBD established a mission, objectives, and strategic policies focused on disaster risk reduction, increasing community preparedness, and strengthening cross-sectoral coordination. Strategy implementation is realized through mitigation, preparedness, and emergency response programs, as well as the utilization of early warning systems and command centers. Meanwhile, evaluation and control are carried out continuously through monitoring disaster events and adjusting policies based on actual conditions in the field. The flood-affected community management strategy demonstrates a responsive and collaborative approach, despite still facing structural challenges such as tidal flooding and limited drainage infrastructure. This study concludes that implementing strategic management based on the theory of Wheelen and Hunger (2008) can improve the effectiveness of disaster services, but requires strengthening long-term mitigation and community empowerment.

This research assesses stakeholder perspectives on green port development and environmental compliance challenges presented by the International Maritime Organization's 2023 Greenhouse Gas Strategy within Indonesian maritime contexts. Employing qualitative-dominant mixed methods, the study gathered insights through Focus Group Discussions, interviews, and surveys with thirty-four participants comprising maritime students, lecturers, and veteran practitioners at Sekolah Tinggi Ilmu Pelayaran Jakarta. Thematic analysis revealed strong consensus on green port development importance (mean priority score: 4.37/5.0), with environmental training programs identified as highest priority (4.57/5.0). However, significant regulatory knowledge gaps emerged, particularly among students (awareness score: 2.7/5.0) and practitioners (3.3/5.0). Financial constraints dominated implementation challenges (32%), followed by technical infrastructure gaps (26%) and regulatory compliance capacity limitations (18%). Findings emphasize that successful environmental compliance requires systematic capacity development, innovative financing mechanisms, and phased implementation strategies addressing resource constraints characteristic of emerging economy contexts. The research highlights maritime education institutions' critical role in developing environmental competencies, regulatory literacy, and sustainable operational practices preparing Indonesian ports for green transformation aligned with international regulatory expectations.

Empowering pregnant women in their third trimester through Respectful Maternity Care-based childbirth preparation counseling is a relevant promotive and preventive strategy for improving maternal health. This counseling not only provides knowledge about the signs of labor, stages of labor, pain management options, and birth planning, but also equips mothers with an understanding of their rights in midwifery care. Childbirth preparation education often focuses solely on clinical aspects and fails to fully address the psychosocial aspects and the rights of mothers as service recipients. This has the potential to lead to an unpleasant childbirth experience and even contribute to disrespect and abuse during labor. This counseling can equip mothers with an understanding of their rights in midwifery care. With an empathetic, participatory, and woman-centered approach, pregnant women are expected to be able to recognize their needs, convey their preferences, and communicate effectively with health workers. The purpose of this counseling is to improve pregnant women's knowledge before and after being empowered in their third trimester through Respectful Maternity Care-based childbirth preparation counseling.

Clean and Healthy Living Behavior (PHBS) is a promotive and preventive effort aimed at improving the level of public health. The Baduy indigenous community in Leuwi Damar, Kanekes Village, Lebak Regency, Banten Province has local wisdom and traditional lifestyles that influence daily health practices. However, limited access to information and health services is a challenge in implementing PHBS optimally. This article aims to describe the implementation of PHBS education in the Baduy Leuwi Damar community and its impact on community knowledge and attitudes. The method used is a descriptive approach with educational activities through counseling, discussion and simple demonstrations adapted to local culture. Educational material includes personal hygiene, clean water management, environmental sanitation, and healthy living behavior in daily life. The results of the activity showed an increase in public understanding regarding the importance of personal and environmental hygiene, as well as the emergence of a positive attitude towards implementing PHBS without eliminating the traditional values adhered to. PHBS education carried out using a simple cultural and communication approach is considered effective in increasing the health awareness of the Baduy community. Therefore, health education programs based on local wisdom need to continue to be developed as a strategy to improve the health of indigenous communities. .(Riset Kesehatan Dasar,2019).

This study analyzes the strategic role of quality-based marketing models in enhancing the competitiveness of kombucha products, with a specific focus on Rumah SCOBY DBA, produced by the Yayasan Dharma Bintang Akademia. By integrating Total Quality Management (TQM), Quality Assurance (QA), and Quality Control (QC), the research explores how quality-driven frameworks contribute to marketing effectiveness, consumer trust, brand positioning, and sustainable performance in the functional beverage industry. Employing a Systematic Literature Review (SLR) combined with conceptual analysis, the study systematically examined publications from 2015 to 2025 across leading academic databases, focusing on themes of quality management, functional beverage marketing, kombucha production, consumer behavior, and digital strategies. The findings reveal that product quality—characterized by fermentation stability, microbiological safety, and nutritional consistency—serves as the primary driver of consumer purchase intention. Process quality, through standardized SOPs, hygiene protocols, and traceability systems, reinforces credibility, while service quality, including transparent labeling, health education, and digital engagement, strengthens brand trust. Integrating TQM principles into marketing fosters consumer loyalty, differentiates brands in competitive markets, and supports long-term sustainability. This study provides practical guidance for producers, community-based enterprises, and policymakers to adopt quality-driven marketing models, offering a novel conceptual framework tailored to kombucha products and mapping future research directions in functional beverage innovation.

Labor productivity is a critical factor in construction project success as it directly affects time, cost, and work quality. In the Palm Vista Residence housing development project, delays in ground floor structural works indicate suboptimal human resource performance. This study aims to analyze labor productivity levels, identify factors influencing productivity, and formulate strategies to improve productivity in sloof beams, columns, and floor slab works. The research employs a quantitative approach with descriptive-analytical methods through field observations, questionnaires, and interviews. Labor productivity is measured using the work sampling method and the Labour Utilization Rate (LUR), while influencing factors are analyzed using multiple linear regression. Strategy prioritization for productivity improvement is determined using the Analytical Hierarchy Process (AHP). The results show that labor productivity is at a moderate level and is significantly influenced by work experience, managerial aspects, and coordination and planning. The priority strategies include improving worker competence and strengthening project management practices. These findings are expected to provide practical guidance for construction labor management to enhance efficiency and ensure timely project completion.

This study aims to analyze the integration of Human Resource (HR) Analytics as a strategic approach to enhancing employee experience in organizational settings. The growing complexity of the business environment and the increasing demand for data-driven decision-making have encouraged organizations to utilize HR Analytics in managing human resources more effectively. This research employs an integrative literature review method to synthesize findings from previous empirical and conceptual studies published between 2014 and 2024. The review process was conducted systematically through article identification, selection, thematic analysis, and synthesis of findings. The results indicate that HR Analytics contributes positively to employee experience by improving employee engagement, performance management, and retention strategies. Furthermore, organizational culture, leadership commitment, and technological readiness are identified as key moderating factors influencing the successful implementation of HR Analytics. This study provides theoretical contributions by strengthening the conceptual relationship between HR Analytics and employee experience, as well as practical implications for organizations seeking to design data-driven human resource management strategies.

The rapid growth of e-commerce in Indonesia has encouraged businesses to adopt digital marketing strategies supported by effective information management. Marketplace platforms such as Shopee provide extensive marketing data with strategic value; however, its utilization requires a structured system. This study aims to analyze the implementation of Marketing Information Systems in supporting digital marketing strategies on the Shopee e-commerce platform. The research employs a qualitative descriptive approach through literature review and indirect observation using internet-based scholarly sources. Data were collected from relevant national and international journals and analyzed descriptively to identify the roles, components, and influencing factors of Marketing Information Systems. The results indicate that Marketing Information Systems play a significant role in supporting digital marketing decision-making through the management of internal records, marketing intelligence, marketing research, and decision support systems. Furthermore, the implementation of Marketing Information Systems on Shopee is influenced by information technology development, company size and scale, consumer behavior, competitive environment, and corporate strategy and objectives. This study is expected to contribute theoretically to the development of digital marketing studies and provide practical references for e-commerce businesses in optimizing data-driven marketing strategies.

Osteoarthritis is a progressive degenerative joint disease characterized by cartilage damage, chronic inflammation, and functional limitation. Current treatments mainly focus on symptom relief and mechanical correction, with limited ability to restore the biological environment of the joint. Recently, mesenchymal stem cell derived secretome has emerged as a promising cell free regenerative therapy with anti-inflammatory and tissue-repair potential. This study aimed to systematically review the role of mesenchymal stem cell secretome in osteoarthritis management, both as an intra-articular therapy and as an adjuvant following surgical intervention. A literature review was conducted on relevant preclinical and early clinical studies published over the past decade. The selected articles were analyzed to evaluate therapeutic mechanisms and clinical implications. The findings indicate that intra articular administration of secretome reduces inflammatory mediators, suppresses catabolic enzyme activity, and improves cartilage integrity in various osteoarthritis models. Early clinical evidence also suggests improvements in pain and joint function, especially in patients with mild to moderate disease. Furthermore, secretome shows potential as an adjuvant therapy after surgery by supporting biological recovery of joint tissues. Overall, mesenchymal stem cell secretome represents a promising component of a multimodal strategy for osteoarthritis management, although further clinical trials are required to confirm its efficacy and safety.

This research aims to analyze the strategies for increasing Local Own-Source Revenue (Pendapatan Asli Daerah/PAD) implemented by the Regional Revenue Agency (Badan Pendapatan Daerah/Bapenda) of Surabaya City. As the second largest city in Indonesia and the capital of East Java Province, Surabaya has significant potential for local revenue that needs to be optimized to support regional development. Using SWOT analysis framework and strategic management theory from David, this study examines the strengths, weaknesses, opportunities, and threats in PAD management, as well as the strategies formulated and implemented to increase revenue. This qualitative research employs a descriptive approach with data collection through in-depth interviews, observation, and documentation study at Bapenda Surabaya City during June-August 2025. Informants include agency leaders, division heads, tax and retribution collectors, and taxpayers. The results indicate that Surabaya City has successfully increased its PAD from Rp 5.2 trillion in 2022 to Rp 6.8 trillion in 2024, representing a 31% growth. Key strategies implemented include digital transformation of tax services through e-tax system, intensification of existing tax sources, extensification through identification of new taxpayers, improvement of taxpayer compliance through education and enforcement, and inter-agency collaboration for data integration. The study identifies several challenges including tax evasion, outdated property valuations, and limited human resources. This research recommends strengthening digital infrastructure, updating tax object databases, enhancing taxpayer awareness programs, improving coordination with central government, and developing performance-based incentive systems for revenue collectors.

Dysmenorrhea is one of the most common reproductive health problems among women of reproductive age and can interfere with daily activities and productivity, while limited knowledge regarding proper management often leads to ineffective handling of menstrual pain. This community service activity aimed to improve the knowledge of women of reproductive age regarding dysmenorrhea management through health education at PMB Lina Contesa. The activity employed a pre-experimental design with a one-group pretest–posttest approach involving women of reproductive age visiting PMB Lina Contesa. Health education was delivered through counseling and interactive discussions using leaflet media. Knowledge levels were measured before and after the intervention using a structured questionnaire and analyzed descriptively and comparatively. The results showed an increase in participants’ knowledge after the educational intervention, with most respondents shifting from low to moderate knowledge levels before education to good knowledge levels after education. These findings indicate that health education on dysmenorrhea management is effective in improving women’s understanding, highlighting the importance of continuous educational programs in midwifery care settings as a promotive and preventive strategy for women’s reproductive health

Hemangioma is the most common benign vascular tumor in infancy and is generally characterized by a proliferative phase followed by spontaneous involution. Although most cases resolve without intervention, treatment is required when hemangiomas cause functional impairment, ulceration, or life-threatening complications. Lingual hemangioma is a rare presentation and may result in significant feeding difficulties and airway compromise, requiring prompt and multidisciplinary management. This study aims to report the comprehensive management of a refractory lingual hemangioma in an infant, emphasizing diagnostic evaluation, therapeutic strategy, and nutritional support. A six-month-old female infant presented with a lingual hemangioma associated with progressive feeding difficulties. Prior to initiating therapy, a thorough diagnostic workup was performed, including echocardiography to assess cardiac function, magnetic resonance imaging (MRI) to evaluate lesion extent, and computed tomography angiography (CT-angiography) to delineate vascular anatomy. The patient initially received oral propranolol as first-line therapy; however, due to an inadequate response, combination chemotherapy with Bleomycin–Vincristine (BV) was initiated. To minimize the risk of toxicity, a 50% dose reduction was applied. Clinical evaluation demonstrated a favorable therapeutic response, with a reduction in lesion size and improvement in feeding ability after 10 weeks of treatment. No severe adverse effects were observed during the treatment period. To ensure adequate nutritional intake and support growth, enteral nutrition via a nasogastric tube (NGT) was provided throughout the course of therapy. This case highlights the importance of comprehensive diagnostic assessment, individualized treatment planning, and close monitoring in refractory hemangioma. In addition, optimal nutritional support plays a crucial role in overall patient outcomes. A multidisciplinary approach is essential for the successful management of complex infantile hemangiomas with functional complications.

Urban waste management remains a major challenge in achieving a clean and sustainable environment, including in Bontoduri Sub-district, Makassar City. Waste banks, as a community-based waste management model, have significant potential to reduce waste generation while creating economic value. However, in practice, the role of waste banks has not been fully optimized due to limitations in institutional capacity, community participation, and managerial practices. This community service activity aimed to strengthen the role of waste banks in promoting a clean and economically valuable environment through participatory and community empowerment approaches. The methods employed included preparation, environmental education and socialization, waste bank management training, institutional mentoring, and activity evaluation. The program involved approximately 30 participants consisting of waste bank managers, local government representatives, and community members. The results indicated an increase in community awareness and understanding of waste segregation, improved managerial and administrative capacities of waste bank operators, and enhanced community participation in waste-saving activities. In addition, waste banks contributed to generating added economic value from household waste and reducing the volume of waste disposed of into the environment and landfills. This activity concludes that strengthening the role of waste banks through education, training, and continuous mentoring can serve as an effective strategy to support sustainable urban waste management based on circular economy principles.