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This study aims to analyze the phenomenon of tax burden, tax compliance, and tax-saving strategies and their influence on business survival strategies in Indonesia’s retail and trade sector amid the economic slowdown in 2026. Indonesia’s economic growth declined to 4.2% in the first quarter of 2026 from 5.1% in the previous year, creating considerable pressure on business sustainability, particularly in the retail and trade sector. This research employed a quantitative approach using a survey method involving 120 retail and trade business owners located in Jakarta, West Java, and Banten. Respondents were selected through purposive sampling. Data were collected using a structured questionnaire that met validity and reliability requirements and were analyzed using multiple linear regression with SPSS version 26 after fulfilling the classical assumption tests. The results indicate that tax burden (B = 0.287; p < 0.001), tax compliance (B = 0.341; p < 0.001), and tax-saving strategies (B = 0.398; p < 0.001) each have a positive and significant effect on business survival strategies, both individually and simultaneously. The F-test (F = 62.847; p < 0.001) confirms the overall significance of the regression model, while the coefficient of determination (R² = 0.621) shows that the three independent variables explain 62.1% of the variance in business survival strategies. These findings suggest that effective tax management, combined with the lawful utilization of tax incentives, plays a crucial role in strengthening business resilience and ensuring the sustainability of retail and trade businesses during periods of economic uncertainty.

This study aimed to determine the effect of different levels of beef liver addition on the nutritional, physicochemical, and color characteristics of chicken patties. Beef liver, an underutilized animal by-product with high nutritional value, was incorporated at different levels (0%, 20%, 40%, and 60%) into chicken patty formulations. The experiment was conducted using a Completely Randomized Design with four treatments and five replications. The collected data were analyzed using analysis of variance (ANOVA) and followed by Duncan’s Multiple Range Test (DMRT). The results showed that the addition of beef liver had no significant effect (P>0.05) on protein content, water activity (aw), and b* values, but had a highly significant effect (P<0.01) on moisture content, fat content, cooking loss, texture, and color characteristics (L* and a*). Increasing beef liver levels improved the nutritional profile and modified the physical and visual characteristics of the patties. These findings demonstrate the potential of beef liver as a value-added functional ingredient for developing nutritious chicken patties while promoting the sustainable utilization of underutilized livestock by-products.

The development of the digital economy has led to increasing complexity in tax management for technology-based companies. Various digital business activities, such as cross-border transactions, the utilization of intangible assets, and evolving tax regulations, require companies to adopt appropriate tax strategies. This study aims to analyze the strategic role of tax consultants in supporting business decision-making within technology-based firms. The research employs a qualitative approach using a literature review method, examining various scientific journals, books, tax regulations, and relevant professional publications. The findings indicate that tax consultants no longer function solely as compliance supporters but have evolved into strategic partners for companies in tax planning, the utilization of fiscal incentives, tax risk mitigation, digital transaction management, and investment and business expansion decision-making. This role contributes to improved financial efficiency and reduced tax-related legal risks. This study emphasizes that the involvement of tax consultants from the business planning stage can enhance the quality of managerial decision-making in technology-based companies.

Background: Low birth weight (LBW) remains a major public health concern worldwide due to its significant contribution to neonatal morbidity and mortality, as well as its long-term adverse health consequences. Pregnancy intention has been identified as a potential determinant of adverse birth outcomes; however, evidence regarding its association with LBW remains inconsistent. This study aimed to examine the association between pregnancy intention and low birth weight in Indonesia using data from the 2012 Indonesian Demographic and Health Survey (IDHS). A cross-sectional study was conducted using secondary data from the 2012 IDHS. The study included 8,922 married women aged 15–49 years who had a singleton live birth within five years preceding the survey. Pregnancy intention was categorized as intended, mistimed, and unwanted. Multivariable logistic regression analysis was performed to assess the association between pregnancy intention and LBW after controlling for potential confounding variables. The prevalence of LBW was 6.2%. After adjustment for maternal age and antenatal care (ANC) visits, no significant association was found between mistimed pregnancy and LBW (AOR = 1.055; 95% CI: 0.765–1.454). An interaction effect was identified between unwanted pregnancy and pregnancy complications. Women with unwanted pregnancies accompanied by pregnancy complications had a higher risk of delivering LBW infants compared with women whose pregnancies were intended and without complications. Nevertheless, pregnancy intention was not significantly associated with LBW overall after adjustment for confounding factors. Maternal age outside the optimal reproductive age range (<20 years or >35 years) and inadequate ANC utilization were significantly associated with an increased risk of LBW. Pregnancy intention was not independently associated with low birth weight among Indonesian women after controlling for maternal and healthcare-related factors. Maternal age and antenatal care utilization were more consistent determinants of LBW. Strengthening maternal health services, particularly adequate antenatal care and early detection of pregnancy complications, may contribute to reducing the burden of low birth weight in Indonesia.

Financial distress has become a critical issue for companies operating in highly competitive and capital-intensive industries, making effective corporate governance and the efficient utilization of intangible resources increasingly important for ensuring long-term financial sustainability. This study aims to examine the effect of Good Corporate Governance on Financial Distress and to investigate the mediating role of Intellectual Capital in this relationship. The research employs a quantitative explanatory approach using panel data from 23 energy and mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period, resulting in 92 firm-year observations. Secondary data obtained from annual reports and financial statements were analyzed using descriptive statistics, classical assumption tests, panel regression analysis, and mediation analysis. The findings indicate that Good Corporate Governance has a significant negative effect on Financial Distress, suggesting that stronger governance practices improve financial stability and reduce the likelihood of financial difficulties. Intellectual Capital also demonstrates a significant negative effect on Financial Distress and partially mediates the relationship between Good Corporate Governance and Financial Distress. These findings imply that effective governance combined with the strategic management of intellectual resources enhances organizational resilience and supports sustainable corporate performance. The study contributes to the literature by integrating governance quality and intellectual capital into a single framework for explaining financial distress and provides practical insights for managers, investors, and policymakers in strengthening corporate sustainability.

The development of digital financial technology has accelerated the transition from cash-based to cashless payment systems across various economic sectors, including traditional markets. One of the most widely adopted innovations is the Quick Response Code Indonesian Standard (QRIS), which offers convenience, speed, and security in financial transactions. This study aims to analyze the role of digital financial literacy in supporting the utilization of QRIS and its implications for the profitability and business sustainability of traditional market traders in Surabaya. The study employed a descriptive qualitative approach, with data collected through observation and documentation of traders' transaction activities. The findings indicate that the utilization of QRIS among traditional market traders remains suboptimal. This condition is influenced by limited digital financial literacy, insufficient technological skills, and the readiness of business owners to adopt digital payment systems. In addition, concerns regarding transaction security and limited technological competence, particularly among elderly traders, remain significant barriers to digital transformation. Nevertheless, digital financial literacy has been shown to improve transaction efficiency, facilitate financial record-keeping, reduce transaction errors, and support more effective business management. Therefore, strengthening digital financial literacy is a strategic factor in optimizing QRIS adoption to enhance profitability and ensure the long-term sustainability of traditional market businesses in the digital economy.

The rapid development in the field of information and communication technology currently requires students to master Microsoft Word. This skill becomes a crucial asset, both to support academic activities and as early preparation before entering the workforce. One of the applications frequently used in document preparation is Microsoft Word. Observation data at SMK Ibrahiny 1 Sukorejo indicate that the utilization of Microsoft Word features by some students is not yet optimal. This is evident in the students' limitations in configuring layouts, margins, as well as creating headers and footers in documents. In order to achieve efficiency and speed in the creation of administrative documents, this training is focused on enhancing students' competencies in exploring the features of Microsoft Word. This training was conducted on June 1, 2026, in the computer lab of SMK Ibrahimy 1 Sukorejo, involving 15 students from the 10th grade forestry department as participants. The method used during the training included the delivery of basic material followed by direct practice and the use of a system roll method on each computer to identify obstacles or challenges in preparing administrative documents, as well as direct assistance to students to quickly resolve any issues and ensure no one misses the material. The purpose of this training is to improve efficiency in properly and accurately preparing administrative documents. Therefore, the organization of Microsoft Word training can be categorized as a strategic step in boosting the digital skills of the students.

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

The Rumah Padat Karya Program in Surabaya City is one of the local government policies to reduce poverty through job creation and empowerment of low-income communities (MBR). This study aims to evaluate the effectiveness of the Rumah Padat Karya Program in reducing poverty rates in Surabaya and to assess its alignment with the Sustainable Development Goals (SDGs), particularly Goal 1 (No Poverty), Goal 8 (Decent Work and Economic Growth), and Goal 11 (Sustainable Cities and Communities). The study employs a formal evaluation approach with a formative evaluation type, given that the program is still ongoing. Data were collected through interviews, observation, and documentation, and analyzed qualitatively. The evaluation was conducted using William N. Dunn’s (2003) criteria, comprising effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness. The results indicate that the program is fairly effective in reducing poverty and unemployment through local workforce absorption and the productive utilization of previously idle government assets. However, limitations remain, including budget constraints, inter-district facility disparities, weak inter-agency coordination, and suboptimal business mentoring and market access. Therefore, it is necessary to strengthen the mentoring system, equalize facilities, and enhance cross-sector collaboration so that the program can run more optimally and sustainably.  

This study aims to compare the performance of three boosting algorithms, namely XGBoost, LightGBM, and CatBoost, to predict the success of MSMEs. The data used consists of 250 entries with 13 attributes that include business actor characteristics, initial capital, industry experience, financial record-keeping, internet utilization, business planning, partnerships, and the target variable success. The pre-processing stage includes checking for missing values, standardizing numerical attributes, and splitting the data into 80% training data and 20% test data. The evaluation results show that XGBoost provides the best performance with an accuracy of 0.92, precision of 0.8333, recall of 0.8333, F1-score of 0.8333, and ROC-AUC of 0.9715. LightGBM has an accuracy of 0.88, while CatBoost achieves an accuracy of 0.90. The research results show that XGBoost has the best ability to classify successful and unsuccessful MSMEs. The feature importance results also show that the success of MSMEs is influenced by a combination of several key factors. This research emphasizes that boosting algorithms are effectively used as predictive models to support the analysis of MSME success.

This study aims to describe the utilization of multimodal media in teaching news text reading skills among seventh-grade junior high school students. The research employed a quantitative approach with a descriptive research design. The data were collected through questionnaires distributed to 61 seventh-grade students as the research respondents. The research instrument used a Likert scale covering aspects of students’ perceptions, comprehension, motivation, participation, and readiness toward the use of multimodal media in learning news text reading skills. The data were analyzed using descriptive quantitative techniques through percentage calculations and interpretation of respondents’ answers. The findings revealed that most students showed positive responses toward the use of multimodal media. A total of 72.1% of students agreed that learning through printed and digital media made the learning process more engaging. In addition, 59% of students stated that digital media helped them understand news content more clearly, while 60.7% felt more active during learning activities using multimodal media. The use of multimodal media also increased students’ motivation, self-confidence, and reading comprehension skills in understanding news texts. The findings indicate that the combination of printed and digital media creates a more interactive and effective learning environment that aligns with students’ literacy needs in the digital era. Therefore, multimodal media can serve as an alternative instructional strategy to improve students’ news text reading skills in junior high schools. The implications of this study highlight the importance of integrating digital and printed media in Indonesian language learning to enhance students’ reading literacy quality.

This study aims to examine the strategic role of teachers in instilling anti-corruption educational values in elementary school (SD/MI) students in the digital era. Employing a descriptive qualitative approach, data were collected through in-depth interviews with five SD/MI teachers in Karawang Regency conducted in May 2026. Findings reveal that all informants possess adequate conceptual understanding of anti-corruption education as a character-building process rather than mere knowledge transmission. Teachers perform three principal functions: as behavioral role models, value-based learning facilitators, and collaborative partners with families. Implemented strategies include exemplary conduct, habituation, cross-subject value integration, and utilization of digital media such as educational videos, animations, and interactive quizzes. However, implementation faces significant obstacles, including social media normalizing dishonest behavior, instant-gratification tendencies among students, and weak synergy between schools and family environments. This research affirms that successful internalization of anti-corruption values requires consistent teacher exemplarity, a conducive school ecosystem, robust digital literacy, and sustainable tri-center educational collaboration. Practical implications include the necessity of strengthening teachers' pedagogical competencies in designing character-based learning that is adaptive to the dynamics of the digital era.

The increasing demand for electricity and high dependence on the utility power grid have driven the adoption of photovoltaic (PV) power generation as an environmentally friendly alternative energy source. This study aims to analyze the techno-economic feasibility of a load-sharing PV power generation system, focusing on technical analysis, operational costs, electricity bill savings, and environmental impacts. The research was conducted using quantitative methods to compare energy from photovoltaic generation and the grid, carbon emission calculations using an emission factor of 0,87 kgCO₂/kWh, and economic evaluation through parameters such as Net Present Value (NPV), Return on Investment (ROI), Cost of Energy (COE), and Payback Period (PP). The research results indicate that the photovoltaic panel generation system enables reducing utility grid energy consumption and reducing carbon emissions by 4,85 tons of CO₂ in 2024, increasing to 8,45 tons of CO₂ in 2025. The economic analysis indicates that the NPV value is not yet optimal; however, the ROI stands at 15%, the COE is Rp. 980.08/kWh, and the Payback Period is 6,56 years. The system is feasible for long-term investment. Overall, the implementation of the photovoltaic power plant demonstrates good potential in supporting carbon emission reduction, increasing the utilization of renewable energy, and reducing dependence on fossil-based energy.

Community participation is an important factor in supporting the success of village infrastructure development. This study aims to analyze community participation in infrastructure development in Kila Village, Aimere District, Ngada Regency. The research employed a qualitative approach using a descriptive method. Data were collected through observation, interviews, and documentation involving village officials, community leaders, and local residents. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The findings reveal that community participation in infrastructure development has not been evenly distributed across all stages of development. Participation at the planning stage remains relatively low due to limited community involvement in development planning meetings. In contrast, participation during the implementation stage is relatively high, particularly through mutual cooperation activities and labor contributions. At the utilization stage, the community has benefited from the infrastructure development; however, awareness regarding the maintenance and preservation of development outcomes remains low. Factors supporting community participation include public awareness, the culture of mutual cooperation, and support from the village government. Meanwhile, inhibiting factors include limited time, educational background, low community initiative, and inadequate socialization. The study concludes that community participation in infrastructure development in Kila Village needs to be strengthened, particularly at the planning and maintenance stages, in order to achieve more participatory and sustainable village development.

Flooding remains a recurrent hazard in the Special Capital Region of Jakarta (DKI Jakarta), causing substantial disruptions across multiple dimensions community life, including social well-being and economic activities. The availability of flood-related information through the Jakarta One Data Portal (Satu Data Jakarta) provides significant opportunities for broader data utilization; however, transforming such information into meaningful assessments regional vulnerability requires a systematic analytical approach to generate more comprehensive understanding of the conditions of individual urban villages (kelurahan). This study focuses on the classification areas based on the characteristics and impacts of flood events occurring throughout DKI Jakarta. The analysis utilizes flood event records from 2023 to 2025 and incorporates several indicators, including the number of flood occurrences, the number of affected neighborhood associations (RW), the number affected households, the number of affected residents, the number of evacuees, the number of evacuation sites, and floodwater depth. Data processing was conducted using the Knowledge Discovery in Databases (KDD) framework, encompassing data selection, cleaning and preprocessing, transformation, pattern exploration, result evaluation, and knowledge extraction. The findings demonstrate that three-cluster solution effectively captures variations in flood vulnerability levels, corresponding to low-, moderate-, and high-risk categories. A total of 96 urban villages were classified as low-risk, 27 as moderate-risk, and 46 as high-risk areas. The resulting clustering patterns provide a clearer spatial representation of flood-risk distribution across urban villages, thereby offering valuable insights for the development more targeted mitigation strategies, the prioritization of flood management interventions, and the enhancement of evidence-based decision-making processes in DKI Jakarta.

The empowerment of Micro, Small, and Medium Enterprises (MSMEs) is a strategic effort to enhance the capacity and independence of business actors in supporting sustainable economic development. However, based on data from Rumah BUMN Aceh Utara, out of a total of 413 assisted MSMEs, only 9.16% have successfully upgraded their business status, while 90.84% have not yet done so. This study aims to describe MSME empowerment through the assistance program of Rumah BUMN Aceh Utara and to identify its supporting and inhibiting factors. This research employs a qualitative method with a descriptive approach. Data were collected through interviews, observations, and documentation involving Rumah BUMN managers and MSME actors, and were analyzed using the interactive model of Miles and Huberman. The results show that MSME empowerment in Rumah BUMN Aceh Utara is based on Suharto’s theory, which consists of three main approaches, namely empowering through training and mentoring that contributes to the improvement of business actors’ capacities, protecting through business legality facilitation, and supporting through the provision of production facilities, packaging machines, access to capital, promotion, and MSME gallery facilities, although these have not yet been fully optimized. The supporting factors of MSME empowerment include institutional support, technological development, and MSME participation, while the inhibiting factors include limited human resources, limited funding, and low participation of some MSME actors. This study emphasizes the importance of improving the quality of mentoring, optimizing the utilization of facilities, and increasing MSME participation to support the sustainability of empowerment programs.

This study aims to analyze the collaboration among the Tourism Office, RRI Sumba Barat, and local communities in supporting the promotion and preservation of the Pasola Festival in West Sumba Regency. The research employed a qualitative approach using a case study method. Data were collected through interviews, observations, and documentation, and analyzed through data reduction, data display, and conclusion drawing. The findings reveal that the success of the Pasola Festival is supported by collaborative efforts involving government institutions, mass media, and indigenous communities through a community-based participatory communication model. Indigenous leaders (Rato) serve as cultural authorities responsible for determining ritual implementation, while the Tourism Office acts as a facilitator and provider of official information. RRI Sumba Barat functions as a communication channel that disseminates information and promotes cultural education to both local communities and tourists. The collaboration is implemented through an integrated communication system, the utilization of digital media, cross-sector coordination, and community participation in festival promotion and supervision. The study demonstrates that synergy among stakeholders contributes to preserving the sacred values of Pasola while strengthening sustainable cultural tourism development. Therefore, collaborative communication plays a crucial role in maintaining the sustainability of local cultural heritage amid the growth of the tourism industry.

Although MSMEs are crucial to the economy, the sustainability of non-franchise micro-enterprises is often hampered by suboptimal financial governance. Low utilization of financial information, lack of separation between personal and business finances, and unstructured cash flow management are challenges that can affect long-term business sustainability. This quantitative study aims to evaluate the impact of financial record keeping, capital planning, and cash cycle management on the sustainability of non-franchise micro-enterprises in Mekargalih Village, Garut Regency. Using a survey method and saturated sampling technique, data from 70 business owners were analyzed using multiple linear regression. The results of the study indicate that financial record keeping does not have a significant impact on business sustainability, indicating that recording activities are still administrative in nature and have not been optimally utilized as a basis for business decision-making. Conversely, capital planning and cash cycle management have been shown to have a positive and significant impact on business sustainability. Business owners who are able to plan capital needs and maintain smooth cash flow tend to be more able to maintain the stability of their business operations. Simultaneously, these three variables contribute 45.2% to business sustainability. This finding confirms that the ability to allocate capital andKeywords: business continuity; financial records; capital planning; cash cycle; micro-enterprises.

This community engagement program aimed to strengthen entrepreneurial capacity and digital literacy among santri at Asy-Syifa Al-Islami Islamic Boarding School, Parung Bogor, Indonesia. The program was designed in response to the growing importance of entrepreneurship and digital competencies in supporting youth empowerment, economic participation, and sustainable community development. The activities involved Islamic boarding school students who had limited access to entrepreneurship education, digital business training, and practical technology-based learning opportunities. To address these challenges, participatory workshops, mentoring sessions, collaborative discussions, and practical digital entrepreneurship training were implemented over a three-month period involving 55 participants. The program focused on entrepreneurial mindset development, digital marketing, financial literacy, social media utilization, and small business management skills. The findings demonstrated significant improvements in entrepreneurial awareness, digital literacy, communication skills, creativity, teamwork, and self-confidence among participants. Qualitative results also revealed increased motivation among santri to develop small businesses and utilize digital platforms productively. Participants showed greater readiness to engage in entrepreneurship activities and adapt to technological developments after completing the program. The integration of entrepreneurship education and digital skills training proved effective in promoting youth empowerment and sustainable community participation. Overall, the program highlights the importance of community-based entrepreneurship and digital literacy initiatives in strengthening the socio-economic capacity of Islamic boarding school students

The Indonesian Navy (TNI AL) is an important component of the TNI, playing a vital role in safeguarding the nation's sovereignty in Indonesian waters and coasts. Human Resources (HR) are crucial for success in carrying out its duties. The quality of human resources is not limited to education and work experience, but also requires attention to other aspects, including welfare. Homeownership is a key indicator of the well-being of Indonesian Navy soldiers, significantly impacting the lives of Indonesian Navy soldiers and their families. However, Indonesian Navy soldiers often face financial difficulties, opting to purchase a home through a Home Ownership Loan (KPR) despite the high interest rates. Disciplined Savings (Tabplin) is a savings program run by the Indonesian Navy (TNI AL) whose funds can be utilized by Indonesian Navy soldiers to finance urgent needs, including home ownership. However, due to limited information, the utilization of these funds has not been optimal.