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This study aims to analyze the resilience of Micro, Small, and Medium Enterprises (MSMEs) in local economic development, with a focus on market dependency in the Purwasera culinary area, Purwokerto. The study employs a qualitative approach with a descriptive method. Data were collected through in-depth interviews, observation, documentation, and literature review, involving MSME actors and area management as informants. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The results indicate that MSMEs play a strategic role in supporting local economic activities, as reflected in increased income and dynamic economic transactions. However, MSME resilience still faces challenges, particularly high dependency on student consumers, which leads to income fluctuations during academic holidays. In addition, low adoption of digital technology hinders market expansion and business competitiveness. This study concludes that strengthening MSME resilience requires market diversification, digital adoption, and capacity building to ensure sustainable local economic development..

This study was conducted to examine the effect of compensation on employee performance through a literature review approach. The background of this research is based on the importance of compensation as a factor that contributes to improving employee work outcomes. Compensation is not only considered as remuneration for work performed, but also as an element that can encourage motivation and productivity. The study applied a descriptive method using a literature review approach. The data used were secondary data obtained from 20 national scientific journals published since 2020, discussing compensation and employee performance. Data collection was carried out through library research by selecting, classifying, and reviewing relevant literature sources. Furthermore, the data were analyzed descriptively by interpreting findings from previous studies. The results indicate that 19 out of 20 journals reported a positive and significant relationship between compensation and employee performance. Therefore, it can be concluded that compensation plays an essential role in enhancing employee performance, making an effective compensation system a crucial aspect of human resource management.

This study aims to analyze the effect of capital structure and financial performance on firm value at PT Elang Mahkota Teknologi Tbk during the period 2015–2024. Capital structure is proxied by the Debt to Equity Ratio (DER), financial performance is measured by Return on Equity (ROE), and firm value is proxied by Price to Book Value (PBV). This research employs a quantitative approach with a descriptive method. The data analysis techniques used include multiple linear regression analysis, t-test, F-test, and coefficient of determination. The results show that capital structure (DER) has a positive and significant effect on firm value, as indicated by a t-statistic of 3.302, which is greater than the t-table value of 2.365, with a significance level of 0.013 (< 0.05). Financial performance (ROE) also has a positive and significant effect on firm value, with a t-statistic of 2.638, exceeding the t-table value of 2.365, and a significance level of 0.034 (< 0.05). Simultaneously, DER and ROE have a significant effect on firm value, as evidenced by an F-statistic of 6.384, which is greater than the F-table value of 4.737, with a significance level of 0.026 (< 0.05). The coefficient of determination indicates that 64.6% of the variation in firm value can be explained by capital structure and financial performance, while the remaining percentage is influenced by other variables outside the research model.

This study aims to critically analyze the determination of the Tax Base (Dasar Pengenaan Pajak/DPP) in the withholding tax mechanism under Article 23 of the Indonesian Income Tax Law for freight forwarding services at PT MPX Indonesia. The research focuses on evaluating the implementation of the “All-In” billing model, where all operational costs are consolidated into a single gross invoice amount and treated as the taxable base. This approach raises concerns regarding its compliance with applicable tax regulations, particularly in distinguishing between service fees and reimbursable expenses. The study employs a qualitative descriptive method using a case study approach. Data are collected through documentation analysis of transaction records, including invoices and Unified Income Tax withholding receipts. The findings are expected to provide insights into the appropriateness of the applied tax base determination method and its implications for tax compliance and efficiency within the company’s operational practices and financial reporting system.

This research is motivated by the negative impacts of production activities at a manufacturing company engaged in rubber processing, specifically at PTPN VII Unit Pematang Kiwah Natar, South Lampung. The factory's operations directly impact the environment, generating noise pollution, air pollution, unpleasant odors, and liquid waste. This situation requires the company to implement Environmental Management Accounting (EMA) to balance business sustainability with social and environmental responsibility. This is in line with Law No. 40 of 2007 concerning Limited Liability Companies and PSAK 1 of 2021. The main objective of the study was to evaluate the suitability of the implementation of environmental management accounting at PTPN VII Uni ;t Pematang Kiwah Natar, South Lampung, based on the International Guidance Document IFAC 2005 and PSAK 1 of 2021. This study used a qualitative descriptive method. Primary and secondary data were collected through interviews, observation, and documentation. The research results show that the company has implemented environmental management accounting using PSAK 1 of 2021, where the company has fulfilled the identification, presentation, measurement, recognition, and disclosure stages using the 2022 sustainability report and the 2022 financial statements of PTPN VII. Furthermore, PTPN VII Unit Pematang Kiwah Natar, South Lampung, has classified environmental costs by allocating environmental costs based on the International Guidance Document IFAC 2005 and Ikhsan (2008). Therefore, PTPN VII Unit Pematang Kiwah Natar, South Lampung, has demonstrated its commitment to environmental regulatory compliance.

This study aims to analyze and identify various types of phrases found in educational opinion texts published on the Pundi.or.id website, 2025 edition. The research is based on the importance of syntactic understanding, particularly the use of phrases, in constructing effective and meaningful sentence structures in opinion texts. A qualitative descriptive method was applied using the observation and note-taking technique. The data were collected by examining, recording, and classifying different types of phrases, including nominal, verbal, adjectival, numerical, and adverbial phrases. The findings reveal that each type of phrase functions differently in shaping sentence meaning and enhancing the clarity of the writer’s arguments. Nominal and verbal phrases were found to dominate the texts, indicating their significant role in presenting ideas and logical reasoning. This research contributes to the development of syntactic studies and provides practical benefits for teachers and students in learning Indonesian, especially in mastering sentence structure and improving opinion writing skills. Furthermore, the study serves as a reference for future linguistic research within the context of digital media and education.

This study discusses clause structures in online news articles published by Detik.com, highlighting the issue of UNNES student Iko Juliant Junior in September 2025. The background of this research lies in the importance of understanding how digital media utilize language structures to convey information effectively, concisely, and objectively. In the context of online journalism, the selection and arrangement of clauses play a crucial role in shaping clarity, focus, and meaning as perceived by readers. The purpose of this study is to describe the forms and types of clauses used in news texts and to explain their functions in maintaining the accuracy and credibility of information delivery. The research employs a qualitative descriptive method with a focus on syntactic studies. The data consist of clauses found in Detik.com news articles published in September 2025, analyzed based on their syntactic components: subject, predicate, object, complement, and adverbial. The findings show that the clause patterns of Subject–Predicate (S–P) and Subject–Predicate–Object (S–P–O) are the most dominant, with verbal predicates appearing most frequently. These patterns reflect the efficient, factual, and easily understood style of online journalistic language. This study contributes to the development of syntactic research and serves as a practical reference for journalists and readers in understanding effective language use in digital media.

The language used in online news is not only a tool for conveying information but also shapes perspectives that influence readers. One key element in this aspect is phrases. Phrases always appear in various types of text. A phrase is a grammatical unit consisting of two or more words that does not exceed the functional limit and fulfills one of the syntactic functions. Phrases are often found in a text within a sentence, one of which is on the online news page cnnindonesia.com. The type of phrase found in the news page is a verb phrase that functions to form a predicate, link ideas, and better explain the author's intent. The cnnindonesia.com page about Affan Kurniawan published in August 2025 was chosen because it shows a variety of verb phrases that are interesting to study. This study aims to describe the form of verb phrases found in the cnnindonesia.com news about Affan Kurniawan published in August 2025. This research can provide a clearer picture of verb phrases in journalistic texts. The research method used is a qualitative descriptive method. The results of this study describe verb phrases and their syntactic functions in a cnnindonesia.com news story about Affan Kurniawan published in August 2025. This research is useful theoretically and practically. Theoretically, this study enriches the syntactic study of verb phrases and their application in media texts. Practically, the results can serve as a reference for students, researchers, and journalists in using Indonesian effectively and according to the rules.

News texts are a systematic way of conveying information that contains declarative and imperative sentences used to convey meaning directly and demonstrate the persuasive value of the news. The research goals are to analyze imperative sentences to understand how commands, requests, prohibitions, or invitations are conveyed so that they can influence the actions or responses of readers, as well as to analyze declarative sentences, which play an important role in constructing discourse structure and indicating the writer's position on the topic being discussed. This study was conducted using a qualitative descriptive method. This method was chosen because it can describe what is seen, heard, felt, and asked. The researcher considers qualitative descriptive research to accurately describe a situation without manipulating variables.  This research concludes that imperative sentences elicit responses in the form of agreement and action, or rejection, either directly or indirectly. Meanwhile, declarative sentences serve as a guide or basis for understanding the context the speaker wishes to convey and can also be used to reinforce previously conveyed information to avoid ambiguity and misunderstanding when examining the meaning. This research is expected to be useful in linguistic studies, more specifically in syntactic material that discusses declarative and imperative sentences in news texts and political discourses.

Tax extensification through the Policy of Integrating the Population Identification Number into the Taxpayer Identification Number is a new breakthrough of the Directorate General of Taxes which comes from the many public complaints about the number of government identity numbers that need to be owned, therefore the Single Identification Number (SIN) will be implemented between the Population Identification Number and the Taxpayer Identification Number. This research was conducted to find out how the Tax Extensification of the Population Identification Number Policy becomes a Taxpayer Identification Number in order to increase compliance of individual taxpayers at the West Bekasi Pratama Tax Service Office in 2022. This research method uses a qualitative descriptive method. The results of this study indicate that the implementation of Extensification on the existence of the Population Identification Number policy into a Taxpayer Identification Number has been able to increase the number and compliance of taxpayers. However, there are still obstacles in the form of many taxpayers who feel complicated by the matching process due to differences in data in the Population Identification Number and in the Taxpayer Identification Number which affects the initial process in the form of matching has not been fully achieved, and there is still a lack of tax education owned by taxpayers. And some of the ways that can be done to help Extensification of this policy is to conduct intensive and equitable socialization and counseling by utilizing technology and social media so that the education and information conveyed can be received by taxpayers.

This study aims to (1) identify and describe the forms of rhetorical strategies used by students in language and literature learning, and (2) analyze the reflection and implementation of elements of Makassar cultural traditions in these rhetorical strategies. This study uses a qualitative approach with descriptive methods. Data collection techniques are carried out through direct observation of the learning process and in-depth interviews with students as research subjects. The data obtained are analyzed through the stages of data reduction, data presentation, and drawing conclusions. The results of the study indicate that students apply several main rhetorical strategies, such as the use of metaphors, similes, symbolic expressions, and local idioms that represent the values ​​of siri' na pacce, namely the concepts of self-esteem, solidarity, and empathy in Makassar culture. These culture-based rhetorical strategies are proven to be able to increase the effectiveness of academic communication, enrich language expression, and strengthen students' awareness and understanding of local cultural identity in the context of language and literature learning in higher education.

This study aims to conduct an in-depth analysis of the psychological journey of the character Rangga Raja in the novel 0 MDPL by Nurwina Sari. The main focus of the study is to identify the inner conflicts experienced by the protagonist as well as the dynamics of the personality structure consisting of the Id, Ego, and Superego that shape his psychological development throughout the storyline. This research employs a literary psychology approach using a qualitative descriptive method, conducted through a literature review and document analysis of the novel text as the primary data source. The findings indicate that Rangga Raja experiences complex emotional conflicts resulting from past trauma, experiences of loss, and failures in romantic relationships. These conditions are reflected through the tensions and interactions between the Id, Ego, and Superego within himself. The process toward the “zero point” (0 MDPL) is interpreted as a symbol of an identity crisis phase as well as a stage of self-reconstruction, in which the protagonist undergoes processes of reflection, self-acceptance, and openness to change. In addition, Rangga’s interactions with other characters, such as Andini, La Nina, and Nadia G. Sahara, play an important role in his psychological recovery and healing process. This study confirms that the novel 0 MDPL represents a profound reflection on human psychological dynamics, the search for identity, and the gradual process of inner healing.

This study aims to analyze the implementation of the Management Internship Program (KKM) and its contribution to improving students' professional competence at the Medan Amplas District Office. The background of this study stems from the need for higher education to produce graduates who not only master theory but also possess practical skills appropriate to the demands of the workplace, particularly in government administrative environments. This study used a qualitative descriptive method through in-depth interviews, questionnaires, and direct observation of KKM participants and field supervisors. The results showed that the KKM program had a significant impact on improving students' professional competence. Improvements were seen in hard skills, such as understanding of government administration (88%), ability to use office applications (81%), and report preparation (76%). In addition, there was a significant increase in soft skills, including communication skills (92%), discipline (85%), and self-confidence in completing tasks (78%). Direct interaction with employees and the community and active guidance from field supervisors were key supporting factors in the program's effectiveness. However, the study also identified several obstacles such as limited supervision and high agency workload. Overall, this study concludes that KKM plays an important role as a contextual learning tool that is able to improve students' professional competence through the application of theory to real practice in the government environment.

This study aims to examine the strengthening of school literacy culture through the establishment of a Literacy Corner at SMPN 4 Mangarabombang as a strategy to enhance students’ reading interest and engagement in literacy activities. The research problem arises from students’ low reading intensity and the limited availability of literacy-supporting facilities at school. A qualitative descriptive method was employed, utilizing observation, interviews, and documentation as data collection techniques. The findings indicate that the Literacy Corner significantly improves students’ access to reading materials, fosters more consistent reading habits, and creates a more conducive learning environment. Moreover, the involvement of teachers and students in managing the Literacy Corner strengthens their sense of ownership and increases active participation in school literacy activities. By facilitating a space dedicated to reading, the initiative addresses the challenges related to the scarcity of resources and encourages students to make reading a regular activity. Teachers also reported increased student motivation and engagement in literacy programs, which translates into greater academic performance. These results highlight that establishing a Literacy Corner is an effective and strategic approach to reinforcing school literacy culture. Furthermore, it can serve as a model for other schools aiming to enhance their literacy programs and improve student engagement in reading activities.

Each country has different holiday policies, but the number of holidays in Indonesia is quite large, which impacts uncertainty for investors when buying or selling shares. These events can cause market anomalies or irregular market conditions and produce abnormal returns at certain times, known as the holiday effect. This study uses a quantitative descriptive method with an event study approach, data collection is carried out using documentation and literature methods. The data used are secondary data in the form of the Jakarta Composite Index (JCI), the LQ45 Index, and the Jakarta Islamic Index (JII) from the official website of the Indonesia Stock Exchange (IDX). Exchange rate data is taken from the official website of Bank Indonesia. The population of this study is every company listed on the IDX, while the data used are JCI, LQ45, and JII data 6 days before and 6 days after the Eid al-Fitr holiday and regular trading days from 2011-2025. The results of the study show that there is no significant difference in the JCI, LQ45 Index, or JII before and after the Eid al-Fitr holiday, so there is no holiday effect. These results indicate that all three indices reflect a market that tends to be efficient and stable in responding to seasonal events. Furthermore, the Rupiah exchange rate had a negative but significant effect on the Jakarta Composite Index (JCI). The Rupiah exchange rate had a negative but insignificant effect on the JII before and after the Eid al-Fitr holiday. The Rupiah exchange rate had a positive but insignificant effect on the LQ45 Index before and after the Eid al-Fitr holiday.

This study was conducted to analyze the implementation of financial management and accounting practices at a Coffee Shop in South Jakarta operating within the MSME sector, with a focus on the importance of structured financial management and the application of standardized accounting as a fundamental element in supporting business sustainability. The research employed a qualitative descriptive method through interviews, direct observations, and document review. The findings indicate that the Coffee Shop has applied a cash-based recording system and utilizes a simple point of sales (POS) application to monitor cash flow and sales transactions. However, the recording of fixed assets, depreciation calculations, and the recognition of liabilities have not fully complied with the guidelines of FAS MSMEs, resulting in financial information that remains limited, lacks transparency, and does not provide a comprehensive overview of the business’s financial condition. Therefore, this study highlights the need to improve human resource capabilities in accounting and to implement simple yet credible accounting software to support more accurate, efficient, and accountable financial reporting. With more professional financial management, business owners will be better equipped to make strategic decisions, strengthen stakeholder trust, and enhance the competitiveness and long-term sustainability of the Coffee Shop.

This study aims to comprehensively examine the implementation and mechanisms for results in Al-Mudharabah financing at Bank Muamalat Rangkasbitung, while also assessing the level of compliance of its implementation with sharia principles. This study applies a qualitative descriptive method with a field study approach involving direct observation, interviews, and review of documents related to Mudharabah financing procedures. The research findings show that Bank Muamalat Rangkasbitung implements a profit-sharing system based on the principles of justice (al-'adl) and trustworthiness (al-amanah). The profit-sharing scheme is carried out proportionally according to the ratio agreed upon in the initial contract, so that both parties have clarity regarding rights and responsibilities. The implementation of this system not only ensures the avoidance of usury but also strengthens the partnership between the bank and customers through practices of transparency, information disclosure, and a shared commitment to business management. Overall, these findings show that the implementation of Al-Mudharabah financing at Bank Muamalat Rangkasbitung has been running in line with several sharia values ​​and even supports the realization of fair, ethical, and sustainability-oriented Islamic economic practices. Thus, Mudharabah financing at the branch can be an example of the effective implementation of sharia contracts and is able to encourage the development of the sharia financial sector at the local level.

Cooperatives play a significant role in Indonesia’s economic system because they aim to enhance member welfare through collective ownership and cooperative principles. To maintain accountability, cooperatives are required to prepare financial reports following the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). This study examines how SAK ETAP is applied in the financial reporting practices of Koperasi Simpan Pinjam (KSP) Mandiri Sejahtera, Comal Branch. Using a qualitative descriptive method with a case study approach, data were gathered through interviews and an analysis of the 2022 financial statements. The results indicate that although the cooperative has implemented several elements of SAK ETAP, full compliance has not been achieved due to limited human resources and the absence of an integrated reporting system. Nevertheless, the preparation of PPAP reports reflects prudence in managing credit risk and highlights the need for digital systems and improved accounting skills to strengthen transparent and accountable financial management.

The high-value horticulture sector has gained increasing attention in modern agricultural development, particularly in the cultivation of premium melon through greenhouse and fertigation systems. The Satria Tani Hanggawana Cooperative has initiated premium melon farming to enhance members’ income; however, investment decisions in high-value commodities require a comprehensive financial feasibility assessment to ensure business sustainability. This study aims to analyze the financial feasibility of premium melon farming by examining production costs, revenue, income, and financial efficiency indicators. Using a descriptive method with qualitative and quantitative approaches, the research was conducted through direct observation and interviews in two active greenhouses. The results show that the total production cost for one planting season reached Rp20,413,750, dominated by variable costs, reflecting the intensive input requirement to maintain product quality. The total revenue of Rp33,950,000 generated a net income of Rp13,536,250, indicating that the enterprise is financially profitable. The R/C Ratio of 1.67 confirms that the business operates efficiently, while the B/C Ratio of 0.67 indicates that net benefits remain below total costs due to reduced production caused by pest disturbances. The break-even analysis further shows that actual production far exceeded the minimum threshold required to avoid losses. Overall, the findings demonstrate that premium melon farming is financially viable, yet improvements in cost management, production monitoring, and greenhouse operational efficiency are essential to enhance profitability and long-term sustainability for the cooperative.

This research has a purpose to determine the effect of online transaction security on purchasing decisions through the Shopee application. The respondents consisted of 74 students from the Digital Business Study Program at Universitas Amikom Purwokerto who actively use Shopee. This research employed a quantitative descriptive method with simple linear regression analysis. The results indicate that online transaction security has a positive and significant effect on purchasing decisions, with a regression coefficient of 0.887 and a significance value of 0.000. The coefficient of determination of 35.2% shows that transaction security contributes to purchasing decisions, while the remaining percentage is influenced by other factors. The higher the level of security perceived by consumers during online transactions, the greater the likelihood of making a purchase. These findings highlight the importance of improving security systems and information transparency on e-commerce platforms such as Shopee to create a safe, comfortable, and trustworthy shopping experience for users.