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Diabetes mellitus is a chronic disease that requires long-term pharmacological therapy, increasing the risk of Drug Related Problems (DRPs). DRPs can affect the success of therapy, increase the risk of complications, and reduce the patient's quality of life. This article aims to identify the use of antidiabetic drugs, the characteristics of DRPs, and their clinical implications. The method used was a literature review of articles from 2016-2026 that are relevant to the analysis of DRPs in diabetes mellitus patients. The results of the study indicate that metformin is the most widely used antidiabetic drug, both as a single therapy and in combination. The dominant types of DRPs include drug interactions, inappropriate drug selection, inappropriate dosages, omissions from therapy, and use of drugs without indications. These DRPs can cause hypoglycemia, failure to achieve glycemic control targets, an increased risk of complications, and increased duration and cost of treatment. Based on the results of the study, it is concluded that DRPs remain a challenge in the management of diabetes mellitus therapy, requiring more optimal monitoring and an active role of pharmacists through medication review to improve the safety, effectiveness, and quality of treatment.

This quantitative study examines the impact of transactional leadership and reward systems on employees' extrinsic motivation at PT Konigs Multi Teknik, addressing earlier observations of low staff motivation. Utilizing a saturated sampling technique, the research involved the entire company population of 31 employees. Data collected through five-point Likert-scale questionnaires were analyzed via multiple linear regression using SPSS version 27, successfully satisfying all required classical assumption tests The partial test (t-test) results revealed that both transactional leadership and rewards exert a positive and significant influence on extrinsic motivation, with rewards standing out as the more dominant factor. Furthermore, the simultaneous test (F-test) confirmed that both variables jointly and significantly drive employee motivation, accounting for exactly 80.9 percent of its variance according to the adjusted R-square value. Ultimately, these findings suggest that companies must strategically combine consistent transactional leadership practices with a fair, transparent reward system to effectively boost overall motivation.

Teacher performance is one of the key factors in determining the quality of education and the achievement of school objectives. Several factors that are assumed to influence teacher performance include transformational leadership style, work motivation, and work discipline. This study aims to analyze the effect of transformational leadership style, work motivation, and work discipline on teacher performance at SMK Negeri 1 Musuk Boyolali. The research employed a quantitative method with descriptive and verificative approaches. The population consisted of 50 teachers, and all members of the population were selected as respondents using a saturated sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS version 25. The results revealed that work motivation had a positive and significant effect on teacher performance. In contrast, transformational leadership style and work discipline did not have a significant partial effect on teacher performance. However, simultaneously, transformational leadership style, work motivation, and work discipline significantly affected teacher performance. The Adjusted R Square value of 0.324 indicates that these three variables explain 32.4% of the variation in teacher performance, while the remaining 67.6% is influenced by other factors outside the scope of this study. The findings imply that enhancing work motivation should be prioritized in efforts to improve teacher performance, while leadership and work discipline should continue to be strengthened to support a more effective working environment.

This study aims to analyze the influence of organizational culture and leadership on work discipline in employees of the Woja District Office, both partially and simultaneously. Using a saturated sample, all employees in the agency were directly involved as respondents as many as 45 respondents. Primary data were collected through a structured questionnaire and analyzed using multiple linear regression analysis techniques. The results of the study showed that partially, organizational culture had a positive and significant effect on employee work discipline, while leadership did not have a significant influence independently. However, simultaneous testing proves that organizational culture and leadership together have a positive and significant influence on shaping employee work discipline. These findings indicate that although personal leadership style is not the primary determinant of discipline that has been bound by bureaucratic regulations, the synergy between internalizing strong work culture values and leadership support remains an important combination for an orderly work ecosystem. This research provides practical implications for government organizations in strengthening work culture, increasing leadership effectiveness, and creating a work environment that is able to encourage employee compliance, responsibility, and productivity in a sustainable manner.

This study aims to analyze the effectiveness, contribution, and optimization strategies of Restaurant Tax and Hotel Tax in supporting the sustainability of Local Own-Source Revenue (PAD) of Bogor City. The study employed a descriptive method with a quantitative approach supported by qualitative data. The results indicate that the effectiveness levels of Restaurant Tax and Hotel Tax in Bogor City were categorized as highly effective, with average effectiveness ratios of 107.24%, and 117.74%, respectively. However, the contribution of Restaurant Tax to Local Own-Source Revenue was only 13.55%, which falls into the less contributive category, while the contribution of Hotel Tax was 8.03%, categorized as very low contributive. Based on the SWOT analysis, the reccomended optimization strategies include expanding the tax base through taxpayer data collection and updating, optimizing digital-based payment and monitoring systems, enhancing human resource capacity, strenghening tax education and outreach programs, developing risk based supervision, and improving inter agency cooperation. The implementation of these strategies is expected to increase the revenue and contribution of Restaurant Tax and Hotel Tax in supporting the sustainability of Bogor City’s Local Own-Source Revenue.

This study aims to analyze the implementation of efficiency, effectiveness, and consistency in the Standard Operating Procedure for goods procurement in the purchasing department of The Oberoi Beach Resort, Bali. This research employed a descriptive qualitative approach, with data collected through semi-structured interviews, observation, and documentation. The informants included parties directly involved in procurement activities, namely the Purchasing Manager, Purchasing Supervisor, Purchasing Staff, Receiving Staff, and user departments. Data were analyzed through data reduction, data display, and conclusion drawing and verification. The findings show that the goods procurement SOP has been implemented in a structured manner through Purchase Requisition submission, document approval, Purchase Order issuance, supplier ordering, and goods inspection by the receiving department. The SOP is effective in supporting hotel operational needs and relatively consistent because control stages are maintained even under urgent requests. However, efficiency has not been fully optimized because administrative and approval processes still rely on a manual paper-based system. Other barriers include inventory data input errors, supplier stock limitations, customs constraints, and weather-related distribution disruptions. This study recommends the implementation of e-procurement, stronger interdepartmental coordination, improved inventory data accuracy, and supplier diversification.

This study analyzed the effectiveness and contribution of the Food and/or Beverage Tax, Hotel Services Tax, and Art and Entertainment Services Tax to Jakarta's Regional Own-Source Revenue during 2018–2024, and formulated policy recommendations based on fishbone (Ishikawa) analysis for the lowest-performing tax type. A descriptive quantitative approach supported by qualitative analysis was employed. Secondary data were obtained from Regional Government Financial Reports, while primary data were gathered through in-depth interviews with the Regional Revenue Agency, a tax consultant, an event organizer, and a venue operator. The Hotel Services Tax recorded the highest average effectiveness at 108.25%, followed by the Food and/or Beverage Tax at 100.72%, and the Art and Entertainment Services Tax at 98.88%. All three fell under the very low contribution category, with the Art and Entertainment Services Tax recording the lowest average at 1.16%. Fishbone analysis identified six root cause categories: disproportionate staffing and insufficient socialization (Man), reactive collection mechanisms (Method), limited tax technology implementation (Machine), misclassified business data and weak regulatory dissemination (Material), underreported revenues and high tax rates suppressing voluntary compliance (Measurement), and high entertainment sector elasticity with slow post-pandemic recovery (Environment). Policy recommendations were formulated across all six factors to optimize regional tax revenue.

This study aims to analyze in depth the extent of the influence of content marketing and hedonic motivation on impulse buying in TikTok users, especially STIE Yapis Dompu students. This research illustrates a quantitative approach. The population of this study is all students who actively use the Tiktok Shop at STIE Yapis Dompu, the exact number of which is unknown. The number of samples used was 150. Non-probability sampling technique using the purposive sampling method. The data analysis in this study uses PLS-SEM Analysis. The results of the study showed that content marketing had a positive and significant effect on impulse buying, as evidenced by a t-statistical value of 3,116 > 1.96, and a p-value of 0.002 < 0.05. And hedonic motivation had a positive and significant effect on impulse buying, which was evidenced by a t-statistical value of 6,472 > 1.96, as well as a p-value 0.000 < 0.005. While the content marketing variable for hedonic motivation has a t-statistical value of 5,799 > 1.96, and a p-value of 0.000 < 0.05, content marketing has a positive and significant effect on hedonic motivation in STIE Yapis Dompu students.

The effectiveness of Village Fund management is an essential indicator of good village governance in achieving accountable financial management and improving community welfare. However, its implementation continues to face various challenges, particularly regarding financial transparency and the competence of village officials. This study aims to examine the influence of transparency and the competence of village officials on the effectiveness of Village Fund management in Blubuk Village, Losari District, Brebes Regency. A quantitative approach with an explanatory research design was employed. The study involved 30 respondents, consisting of all village government officials, selected using a saturated sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with IBM SPSS Statistics. The findings indicate that transparency has a positive and significant effect on the effectiveness of Village Fund management. Likewise, the competence of village officials also has a positive and significant influence on the effectiveness of Village Fund management. Simultaneously, both independent variables significantly affect the effectiveness of Village Fund management, with an adjusted coefficient of determination of 88.8%, indicating that most of the variation in management effectiveness is explained by transparency and the competence of village officials. These findings imply that strengthening financial transparency and enhancing the capacity of village officials are essential strategies for improving effective, transparent, accountable, and sustainable Village Fund management.

Logic gate learning is a fundamental topic in digital electronics; however, the learning process is often delivered theoretically with limited visualization of logic gate operations, making it difficult for students to understand the concepts. This study aims to design and develop an Augmented Reality (AR)-based learning media using a markerless approach with the 3D Object Tracking technique on Android devices. The application was developed using the Multimedia Development Life Cycle (MDLC) method, which consists of the stages of concept, design, material collection, development, testing, and distribution. The developed application provides three-dimensional visualization of logic gates, learning materials, interactive simulations, and quizzes. The application quality was evaluated based on the ISO/IEC 25010 standard, covering the aspects of Functional Suitability, Performance Efficiency, Usability, Compatibility, and Portability. The evaluation results showed that the application achieved a score of 100% in the Functional Suitability, Performance Efficiency, Compatibility, and Portability aspects. Meanwhile, the Usability evaluation obtained scores of 86,6% from respondents who had not previously studied logic gates and 89% from those who had, indicating that the application is categorized as highly feasible. Therefore, the developed markerless Augmented Reality-based learning media can serve as an interactive, engaging, and effective learning alternative for improving students' understanding of logic gate concepts.

This research aims to implement Business Intelligence and the TOPSIS method in a Decision Support System for selecting the best-selling products in retail stores through an analytical Dashboard. Retail businesses generate large amounts of transaction data every day, but the data is often only used for operational reporting and has not been optimally utilized for strategic decision making. This study integrates Business Intelligence technology, data Warehouse, ETL process, Dashboard Analytics, and TOPSIS method to analyze product sales patterns and determine the best-selling products based on several criteria such as sales quantity, stock turnover, profit level, customer demand, and sales frequency. The research method uses a system development approach consisting of data collection, dimensional modeling, ETL implementation, TOPSIS calculation, Dashboard design, and system evaluation. The results show that the implemented system can accelerate reporting processes, improve decision-making accuracy, and assist management in identifying strategic products quickly and interactively. The integration of TOPSIS with Business Intelligence Dashboards contributes to effective data-driven decision making in retail management.

The development of sustainable tourism villages requires the implementation of management practices that enhance environmental performance through environmentally oriented leadership, community participation, and stakeholder engagement in achieving sustainability goals. This study aims to examine the influence of green leadership and community involvement on green performance, with employee engagement serving as a mediating variable among the stakeholders and managers of Punten Tourism Village, Batu City. A quantitative approach with an explanatory research design was employed. The study involved all stakeholders and managers of Punten Tourism Village using a saturated sampling technique. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The findings reveal that green leadership and community involvement have positive and significant effects on green performance. Both variables also significantly enhance employee engagement, which, in turn, positively and significantly influences green performance. Furthermore, employee engagement partially mediates the relationships between green leadership and green performance, as well as between community involvement and green performance. These findings suggest that improving the environmental performance of tourism villages requires the integration of green leadership, active community involvement, and stronger stakeholder engagement to support the implementation of sustainable tourism practices.

As a strategic public policy, the Free Nutritious Meal program serves as a long-term social investment aimed at enhancing the quality of human resources. This study is directed to examine and map the positive contributions of the MBG initiative to the pillars of health, discipline levels, and academic achievement of students through a literature review method. The article search, utilizing keywords such as "Makan Bergizi Gratis," "Implementasi MBG," and "Dampak MBG," yielded 10 relevant scientific articles, which were subsequently analyzed using thematic analysis techniques. The findings indicate that the MBG program exerts a significant positive impact on various dimensions of student development. In the academic aspect, this program improves students' focus, concentration, motivation, and active learning engagement. Health-wise, MBG contributes to improving nutritional status, which supports children's physical and psychological readiness, whereas, in terms of discipline, this intervention is proven to increase attendance rates while reducing tardiness at school. Overall, it is concluded that the MBG program does not merely function to fulfill essential nutritional intake, but also acts to maximize learning effectiveness and student academic performance across all education levels.

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.

The implementation of Income Tax Article 22 on import activities plays a strategic role in securing state revenue and controlling international trade flows. However, corporate taxpayers frequently encounter substantial barriers regarding regulatory compliance and technical administrative procedures. This study aims to analyze the compliance level of corporate taxpayers concerning the collection and reporting of Income Tax Article 22 on import activities, while identifying the primary obstacles faced during the process. The research employs a qualitative descriptive method with a case study approach conducted at the Tax Allowance Office. Primary data were gathered through semi-structured interviews with corporate taxpayers and tax authorities, supplemented by secondary data from tax compliance reports and related documentation. The findings indicate that while formal compliance regarding timely reporting has significantly improved due to digital administrative transformations like the e-Bupot system, substantial challenges remain in material compliance. Corporate taxpayers routinely face difficulties in classifying import tariff codes accurately and interpreting the frequent updates to tax incentives. This study implies that the tax authority needs to intensify specialized socialization programs and optimize the integration of data systems between the Directorate General of Taxes and the Directorate General of Customs and Excise. These strategic improvements are crucial to minimizing administrative discrepancies and enhancing overall tax compliance.

Banks' Relationship Manager (RM) rotation policies conceal a retention risk: premium customers loyal to individual RMs may migrate following replacement triggered by relational disruption, not service failure. This conceptual study builds a theoretical framework explaining Emerging HNWI customer migration intention following RM turnover, integrating three antecedents adapted from the Service Provider Switching Model (SPSM): Relational Embeddedness (RE) as a mooring factor, Relational Trust toward the former RM (RT) as a paradoxical push factor through the Relational Loss Effect mechanism, and Community-Validated Trust (CVT) as the primary migration inhibitor. CVT is conceptualized as trust formed prior to direct interaction through personal communal validation distinct from reputation trust, social trust, swift trust, and social proof. Three boundary conditions of CVT are explicitly identified for testability and cross-context comparison. Primary contributions: (1) CVT as a SPSM extension for relational disruption contexts; (2) Relational Loss Effect bridging trust theory and paradoxical migration behavior.

Differentiated instruction is an approach aimed at meeting students' learning needs based on their abilities, characteristics, and requirements. This study aims to describe the experiences of a fifth-grade teacher in implementing differentiated instruction at SD 3 Jepang Kudus. The study employs a qualitative approach using a phenomenological design. Data were collected through interviews, observations, and documentation, and subsequently analyzed using the Miles and Huberman model, which encompasses data reduction, data display, and conclusion drawing. Data validity was established through technique triangulation. The results indicate that the teacher perceives differentiated instruction as an effort to provide learning support tailored to students' needs. Implementation is carried out through adjustments to the learning process, guidance, peer tutoring, and the creation of an inclusive learning environment. This implementation has a positive impact on students' academic, social, and emotional development. Challenges encountered include the diversity of students' learning abilities and the suboptimal application of differentiation regarding learning products and assessments. These findings underscore the importance of teacher experience in optimally and sustainably accommodating students' learning needs.

Cultural values are life principles that guide Javanese society in acting. This article aims to analyze how Javanese cultural values are contained in the novel Sumirat Ing Mripat. The approach used is a semiotic approach from the perspective of Rolland Barthes. The analytical method used is Rolland Barthes’ semiotic theory. This analytical method consists of denotation, connotation, and myth. The analysis is carried out by linking the results of the interpretation of signs to five cultural value relationships. The semiotic approach is used to reveal the meaning and signs of Javanese cultural values. The novel Sumirat Ing Mripat was taken as a data source in this study. The results show that the novel Sumirat Ing Mripat represents cultural values. These values are the value of rationality in the relationship between humans and themselves, the value of piety in the relationship between humans and God, the value of non-rationality in the relationship between humans and others, the value of harmony in the relationship between humans and nature, and the value of deliberation in the relationship between humans and society. This study confirms that literary works function as a representation of the system of Javanese cultural values.

The role of guidance and counseling teachers in student career planning in vocational schools is still weak. The purpose of the study was to analyze the implementation of the BK service program in career planning for vocational school students. The study used a qualitative descriptive method. The study was conducted at SMK Muhammadiyah Paguyangan with research subjects being BK teachers, vice principals for curriculum, and vocational school students. Data collection through observation, interviews, and document studies. Data validation applied triangulation of sources and methods. Data analysis used the Atlas ti.8 application. Research stages; determining topics, compiling interview guidelines, selecting data collection methods, collecting data, analyzing data, and drawing conclusions. Research results; (1) the role of BK teachers in identifying students' potential, interests, talents, providing guidance in choosing education or careers, as motivators, facilitators, mediators, directors, program managers, and informants, (2) BK teacher strategies in student career planning; providing basic services to recognize self-potential, motivating, encouraging the use of technology, and digital platforms, and (3) implementation of BK programs through an integrated process, including; program planning, resource provision, implementation of evaluation services, feedback, and continuous improvement. Program innovation and monitoring are integral parts to maintain the relevance and effectiveness of BK services. The success of BK program implementation depends on the quality of coordination and commitment of all parties in developing the program.

Pengelolaan arsip dokumen klaim merupakan aspek krusial dalam mendukung akuntabilitas administrasi perusahaan penjaminan kredit. Penelitian ini bertujuan untuk menganalisis pengelolaan arsip dokumen klaim berdasarkan prinsip good governance dalam meningkatkan akuntabilitas administrasi PT Penjaminan Kredit Daerah Jawa Timur (Perseroda). Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi partisipatif, dokumentasi, dan pencatatan lapangan reflektif. Hasil penelitian menunjukkan bahwa pengelolaan arsip dokumen klaim belum sepenuhnya memenuhi prinsip good governance, khususnya pada aspek transparansi dan akuntabilitas yang tercermin dari sistem penemuan kembali arsip yang masih dilakukan secara manual serta rendahnya pemanfaatan Electronic Document Management System (EDMS) dalam praktik kerja sehari-hari. Optimalisasi EDMS disertai penguatan SOP dan peningkatan kapasitas pegawai menjadi solusi strategis yang direkomendasikan.