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SR12 Herbal Cosmetics is a company engaged in the field of herbal and skin care. Founded in 2015 byToni Firmansyah, S. Farm., Apt. and Asrianty Salam, Farm. This company has a vision to provide benefits to many people through the herbal and skin care products they produce. SR12 Herbal Cosmetics products are formulated based on research from certified scientists, and have been tested at the Sucofindo Laboratory, are free of mercury and hydroquinone, and have been registered with the Indonesian Food and Drug Supervisory Agency (BPOM RI). SR12 Herbal Cosmetics has several factories in West Java Province and has an extensive distribution network with hundreds of distributors and tens of thousands of partners throughout Indonesia. The goal to be achieved is to produce a management information system model including a management information system for PT SR12 Herbal Cosmetics. The research object chosen is a company in the field of cosmetics and skin care which has its head office in Gunung Sindur, West Java. This selection aims to form a management information system design model that is able to produce relevant and timely information for planning, controlling, decision making and evaluating the performance of activities. For the Web-Based Instagram Content Management Information System Design project to Support SR12 Herbal Cosmetics' Brand Awareness, I used Agile (Scrum) due to the dynamic nature of digital marketing and potential changes to the Instagram API or business needs. This allowed SR12 to get core functionality faster and provide iterative feedback, ensuring the system built was truly relevant to their brand awareness needs.

This study analyzes the implementation of public service innovation through the E-TTSP application at the Investment and One-Stop Integrated Services Agency (DPMPTSP) of Banten Province. Using a descriptive qualitative method, data were collected through interviews, observation, and document analysis. The results show that this digital system has significantly improved service quality and efficiency. Processing time was reduced from 7–14 days to only 2–5 days, while bureaucratic procedures were simplified. The system also enhances transparency, accountability, and accessibility, allowing users to apply online without visiting the office. Consequently, the investment climate improved, marked by a 28% increase in permit applications and a 35% rise in investment value within two years. However, challenges remain, including uneven network infrastructure, low digital literacy, and limited human resource capacity. It is recommended to improve infrastructure, provide continuous training, and intensify socialization. In conclusion, E-TTSP has delivered tangible benefits, yet sustainable development is necessary to ensure equal and optimal services for all.

Based on the analysis, (1) the support aspect has been implemented effectively, as evidenced by strong leadership commitment, policy support, the availability of facilities and infrastructure, adequate budget allocation, and solid inter-agency coordination, although technical constraints such as network disruptions remain. Further, (2) the capacity aspect is categorized as relatively adequate, reflected in the readiness of human resources, the availability of technological infrastructure, clear standard operating procedures, and the implementation of training programs, despite the need for further enhancement of technical competencies and network quality. Lastly, (3) the value aspect demonstrates highly positive outcomes, as the Warkop Samsat program provides significant benefits, including improved service quality, time and cost efficiency, service convenience, increased user satisfaction, and enhanced public compliance with motor vehicle tax payments In conclusion, public service innovation through the Warkop Samsat program in Gorontalo City has been effectively implemented, generating positive impacts for the community. However, further strengthening of technical aspects and capacity development is required to ensure the program's sustainability.

This study aims to analyze the technical and economic impact of power evacuation work on the 20 kV distribution system at PT PLN (Persero) UP3 East Bali. The main problem studied is the high losses and poor voltage profile on the downstream side of the Kintamani feeder. The method used is load flow simulation using ETAP software with a comparative approach to conditions before and after power evacuation. The results showed that the active losses decreased from 1.017 MW to 0.626 MW (efficiency 38.45%), accompanied by an increase in the end voltage from 16.32 kV to 18.72 kV and 19.38 kV, thus meeting the SPLN 1:1995 standard. The reduction in losses resulted in energy savings of 3,425,160 kWh/year. From the economic side, a payback period (PBP) of 1.40 years was obtained, which shows that the project is financially feasible. In addition, the improvement of network performance also contributes to the reliability of the distribution system and the continuity of the distribution of electrical energy to customers. Thus, power evacuation work has been proven to be effective in improving power distribution efficiency, improving voltage quality, and providing significant economic benefits.

This study aims to explore and understand the experiences of Madurese salt farmers in utilizing digitalization as a strategy to increase income. The method used in this study is a qualitative method with a phenomenological approach, focusing on the subjective experiences of farmers in dealing with and interpreting the use of digital technology. The results of this study indicate that the understanding and utilization of digitalization among Madurese salt farmers is still in its early stages. Some farmers still view digital technology as a social communication tool, while others are beginning to utilize it for marketing, accessing price information, and making economic decisions. The use of WhatsApp and Facebook helps expand markets, improve bargaining power, and open up opportunities for increasing income, although it has not been implemented consistently and in a structured manner. However, the benefits of digitalization have not been felt evenly due to differences in digital literacy, age, experience, and limited internet network infrastructure. These findings are expected to provide a basis for the government and stakeholders to design digital literacy training and online marketing assistance to optimize and equitably utilize technology among farmers.

Hydrogen-based hybrid microgrid systems have emerged as a promising solution to enhance renewable energy integration and improve energy supply reliability. By combining renewable sources such as solar and wind with hydrogen production and storage technologies, these systems address the intermittency of renewable power while ensuring continuous energy availability. This study evaluates the techno-economic feasibility, environmental impact, and scalability of hydrogen-based hybrid microgrids, with a focus on cost-effectiveness and system performance under varying operating conditions. Simulation tools, including HOMER Pro and MATLAB Simulink, are used to model the system and conduct sensitivity analyses on hydrogen production costs and demand fluctuations. Key performance indicators such as Levelized Cost of Energy (LCOE), Net Present Value (NPV), and CO₂ emissions reduction are assessed. The results show that although the system requires a high initial investment, it becomes economically viable over time due to reduced operational costs and improved efficiency. Additionally, the system demonstrates significant environmental benefits, outperforming conventional fossil fuel-based systems in terms of emissions reduction. Sensitivity analysis further indicates that advancements in hydrogen production technologies could substantially enhance economic feasibility. Overall, hydrogen-based hybrid microgrids offer a reliable and low-carbon energy solution, supporting sustainable energy transitions and reducing dependence on fossil fuels.

Inequality in Indonesia remains significant, particularly due to the concentration of wealth among high-net-worth individuals (HNWIs). Emphasizing the importance of addressing this disparity can motivate policymakers to pursue equitable solutions, thereby promoting social justice through wealth taxation. Using a literature review and an empirical legal approach, this research analyzes relevant regulations, policy discussions, and academic literature on wealth taxation in Indonesia. The study also evaluates institutional readiness and potential challenges in implementing such a policy. The results indicate that the wealth tax has considerable revenue potential, ranging from IDR 54 trillion to IDR 155.3 trillion, depending on the tax model applied. Highlighting this potential can empower policymakers and foster optimism about the tangible benefits of implementing such a policy.

The implementation of Electronic Medical Records (EMR) has become an important element in improving healthcare service quality, efficiency, and patient safety in hospitals. However, the benefits of EMR depend not only on system availability but also on the quality of the information provided and how actively the system is used by healthcare professionals. This study aims to analyze the influence of electronic medical record content and perceived ease of use on the net benefits of EMR, with actual system use acting as an intervening variable. The research applied a quantitative approach with a cross-sectional design conducted at RSM Hospital. The population consisted of all general practitioners and specialist doctors working at the hospital, totaling 51 respondents, and the study used a total sampling technique. Data were collected through structured questionnaires measured using a Likert scale and analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The results show that EMR content and perceived ease of use significantly influence the net benefits of EMR. Both variables also significantly affect the actual use of the system, while actual use significantly influences the benefits obtained. Furthermore, actual use mediates the relationship between EMR content, ease of use, and net benefits, indicating that better information quality and usability can encourage greater system utilization and maximize the advantages of EMR implementation.

The digital transformation of health services through the Mobile JKN application was introduced by BPJS Kesehatan to provide easier access for the public in obtaining information, managing membership administration, and receiving health services more quickly and efficiently. This study aims to measure the readiness level of patients at Abdul Manap Regional Hospital, Jambi City, in adopting the Mobile JKN application using the HOT-Fit method, which covers three main components: Human, Organization, and Technology. Data were collected from 360 respondents through questionnaires and analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM). The results indicate that technology factors—including system quality, information quality, and service quality— along with organizational support have a significant effect on system use and user satisfaction, which in turn positively influence the net benefits. The outer loading values of all indicators exceeded 0.7, with Composite Reliability above 0.8 and AVE above 0.6, confirming that the research instruments are valid and reliable. Overall, patients at Abdul Manap Hospital are categorized as ready to adopt Mobile JKN, although improvements in digital literacy and stronger organizational support are still required to optimize its utilization.

The development of Islamic finance in Indonesia shown significant growth as alternative financial system based Islamic principles. Data from Bank Syariah Indonesia (BSI) shows the number of Hajj savings accounts reached 5.5 million accounts as of November 2024 and increased to 6.33 million in July 2025. This growth reflects the high level of public enthusiasm in preparing for Hajj funds early on through Islamic financial institutions. In various regions of South Sumatra, BSI has become one of the institutions widely used by the public to open Hajj savings accounts due to its service network and ease of access. The village of Pagar Banyu has great potential for increasing the use of Sharia-based Hajj savings, particularly through the dissemination of information about BSI products. Through appropriate outreach activities, the public can understand wadiah contracts, the benefits of hajj savings, and the process of opening an account and registering for a hajj quota. In this context, Bank Syariah Indonesia (BSI) plays an important role as it is one of the largest Islamic banks. The target audience for this outreach activity is the general public in Pagar Banyu Village, Pagaralam City, South Sumatra Province. This study aims to improve Islamic financial literacy among people Pagar Banyu Village, particularly regarding Hajj savings at BSI, by providing practical understanding of how to open a Hajj savings account, requirements, procedures, and benefits, and encouraging community to start planning for pilgrimage by saving gradually and building awareness of importance of managing finances in accordance with Islamic principles.

This research investigates stakeholder perspectives on Digital Twin technology integration for enhancing operational efficiency in Indonesian port operations, focusing on maritime education institution viewpoints. Employing qualitative-dominant mixed methods, the study gathered insights through Focus Group Discussions, interviews, and surveys with thirty participants comprising maritime students, lecturers, and veteran practitioners at Sekolah Tinggi Ilmu Pelayaran Jakarta. Thematic analysis revealed overwhelmingly positive perceptions regarding Digital Twin operational benefits (mean score: 4.41/5.0), with particular emphasis on real-time decision support, predictive maintenance, and yard management optimization. However, stakeholders identified multifaceted implementation challenges including technological infrastructure limitations (28%), financial constraints (24%), and human capital competency gaps (23%). Findings emphasize that successful Digital Twin integration requires comprehensive frameworks addressing technological deployment, systematic competency development, and institutional readiness simultaneously. The research highlights maritime education institutions' strategic role in advancing technology adoption through curriculum innovation, specialized training programs, and industry-academia collaboration. Results provide actionable insights for developing contextually appropriate Digital Twin integration frameworks that position Indonesian ports competitively within global maritime networks while addressing emerging economy implementation realities.

The increasing competition in the coffee shop industry in Bandung requires businesses to adopt marketing strategies that emphasize long-term relationships with customers. This study aims to analyze the implementation of relationship marketing strategies in building business networks at Groei Coffee, a community-based café located in Sukapura, Bandung Regency. A descriptive qualitative approach was employed, with data collected through observation, interviews, and documentation. The findings indicate that relationship marketing at Groei Coffee is implemented through consistent product quality, two-way communication with customers, personalized services, and collaboration with campus communities and strategic partners. These strategies have proven effective in enhancing customer loyalty, expanding business networks, and strengthening the café’s competitive position in the food and beverage industry. However, several challenges were identified, including limited resources, price sensitivity among student customers, and dynamic consumer preferences. Therefore, an adaptive and sustainable approach is required to ensure that relationship marketing strategies provide long-term benefits for small and medium-sized enterprises (SMEs).

The economic valuation of natural resources (NR) is an important instrument in supporting evidence-based decision-making, particularly in sustainable environmental management. Cost–Benefit Analysis (CBA) serves as a primary approach to assess the economic feasibility of programs or policies by integrating all benefits and costs, including non-market values. This article presents a systematic literature review of studies employing CBA for NR valuation during the period 2010–2024, based on searches in Scopus, Web of Science, ScienceDirect, SpringerLink, Taylor & Francis, and Google Scholar, using stringent selection criteria. The review findings indicate that CBA has been widely applied in forest management, biodiversity conservation, land rehabilitation, water and air pollution control, and ecotourism development, providing a quantitative depiction of economic feasibility through indicators such as Net Present Value (NPV), Benefit–Cost Ratio (BCR), and Internal Rate of Return (IRR). Key challenges were identified in non-market valuation, long-term uncertainty, data limitations, and sensitivity to discount rate assumptions. These findings underscore the importance of integrating environmental valuation methods, conducting comprehensive sensitivity analyses, and adopting multidisciplinary approaches to strengthen the application of CBA in sustainable NR management, while also offering strategic recommendations and directions for future research for policymakers and environmental economics scholars.

This community service activity was carried out to overcome the problem of open and uncontrolled internet networks at SMK Islamiyah Serua. This condition poses security risks as well as inefficient bandwidth usage. The solution offered is the implementation of a network gateway system with a user-friendly web-based login portal, so that internet access can be limited only to educators through an authentication mechanism. The implementation method includes needs analysis, system design, implementation using MikroTik RouterOS and HTML/CSS/JavaScript-based web portals, system trials, and socialization to schools. The results showed a significant improvement in network security, bandwidth usage efficiency, and ease of access for teachers. In addition, this activity also increases educators' understanding of the importance of network security in supporting the learning process. The implementation of this system provides sustainable benefits for schools, both from a technical and educational perspective, because it is able to create a safer and more controlled digital environment. Thus, this community service activity not only solves technical problems, but also contributes to improving the quality of educational services at SMK Islamiyah Serua.

The development of digital technology has driven the transformation of financial services, including in Islamic microfinance institutions. One form of innovation is the implementation of mobile banking services, which aims to improve transaction efficiency and digital financial literacy among the public. This study aims to analyze customer perceptions of the Mobile UGT service program at BMT UGT Nusantara Labang Branch and its role in improving digital financial literacy among the public. This study uses a qualitative approach with a descriptive method. Data was collected through in-depth interviews, observations, and documentation of five active customers who have used the Mobile UGT service. The results show that customers generally have a positive perception of the Mobile UGT service. The application is considered easy to use, practical, and able to facilitate various financial transactions such as checking balances, transferring funds, and making payments, without having to come directly to the BMT office. In addition to increasing transaction efficiency, the use of Mobile UGT also contributes to improving customers' digital financial literacy, as reflected in their increased understanding of income and expenditure management, budget planning, utilization of digital transaction features, and awareness of data and account security. However, this study also found several obstacles, mainly related to technical disruptions to the application and internet network limitations. Overall, the Mobile UGT service plays an important role in supporting customers' financial independence and digital financial inclusion. This study recommends strengthening technological infrastructure and continuing education programs to optimize the benefits of digital financial services in the BMT environment.

The transition period from adolescence to early adulthood is marked by a search for identity and life direction, which often triggers a quarter-life crisis among Gen Z students. This qualitative research with a case study approach explores how peer social support helps Gen Z students navigate the quarter-life crisis in the Social Youth Community. The findings reveal that students experience seven dimensions of the quarter-life crisis: difficulty in making decisions, loss of hope, negative self-perception, feeling stuck, restlessness, psychological stress, and excessive anxiety. Peer social support is manifested in three ways: affective assistance through empathetic listening, informative support through advice and guidance, and tangible help through physical presence and time commitment. The perceived benefits include feeling valued, emotional strength through care and affection, peace of mind that reduces restlessness, and an understanding of friendship networks that foster optimism. This research contributes to the development of a peer-based mentoring approach in higher education to effectively help Gen Z cope with the quarter-life crisis.

This study aims to analyze the effect of global diversification, exchange rates, and interest rates on the performance of mixed mutual funds in Indonesia during the period 2020–2024. The method used is a quantitative approach with the Partial Least Squares–Structural Equation Modeling (PLS-SEM) technique, using secondary data from the Financial Services Authority, Bank Indonesia, and Bareksa. The sample consists of three mixed mutual fund products that meet the criteria of portfolio data completeness, net asset value, and performance report publication. The results show that exchange rates have a positive and significant effect on mutual fund performance, indicating that exchange rate fluctuations play an important role in determining changes in portfolio returns. The global diversification variable proved to have no significant effect, illustrating that exposure to international markets has not provided stable benefits in improving the performance of mixed mutual funds. Interest rates also did not show a significant effect because the composition of mixed portfolios was able to withstand the impact of monetary policy changes. Simultaneously, the three independent variables were able to explain 66.7 percent of the variation in mixed mutual fund performance, indicating that macroeconomic dynamics and portfolio strategies have an important contribution in influencing the performance of this collective investment instrument.

This study aims to analyze the impact of business combinations through acquisition on the financial performance of PT Sarana Menara Nusantara Tbk. The research employs a descriptive quantitative approach, focusing on the acquiring firm in the Indonesian telecommunications infrastructure sector. The data used are secondary data obtained from the company’s annual financial statements for the period 2019–2023, sourced from the Indonesia Stock Exchange and the company’s official website. Financial performance is analyzed using Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Debt to Equity Ratio (DER) by comparing the periods before, during, and after the acquisition conducted in 2021. The results indicate that the acquisition exerted short-term pressure on asset efficiency and profitability, as reflected by the decline in ROA and NPM in the year of acquisition. However, in the post-acquisition period, the company demonstrated an improvement in operational performance, particularly in Net Profit Margin, suggesting that the economic benefits of the business combination gradually materialized. Meanwhile, fluctuations in ROE and DER reflect adjustments in the capital structure following the acquisition. These findings suggest that the success of an acquisition cannot be evaluated solely based on short-term financial performance but requires continuous assessment to capture its medium- and long-term effects. This study provides practical implications for management in formulating post-acquisition integration strategies and contributes empirically to the accounting and finance literature on business combinations in Indonesia.

This research examines the influence of road infrastructure development on local economic growth in Medan City, emphasizing its role in improving accessibility and supporting economic activities. Road infrastructure is a vital component of regional development, as it facilitates the movement of goods and services, reduces transportation costs, and enhances connectivity between economic centers. Well-developed road networks can stimulate business expansion and encourage investment by creating a more efficient economic environment. The study employed a descriptive quantitative approach using field surveys involving 20 respondents, including business actors, local residents, and government representatives. Data were collected through structured questionnaires and analyzed descriptively to capture perceptions regarding the economic impact of road infrastructure development. The results indicate that improvements in road quality, capacity, and connectivity have a positive influence on local economic growth. Respondents reported increased trade activities, improved access to markets, higher investment opportunities, and rising community income levels as direct benefits of improved road infrastructure. However, the study also identified several challenges that may hinder long-term economic outcomes. Traffic congestion, uneven infrastructure development across areas, and inadequate routine maintenance were highlighted as significant issues. These problems can reduce efficiency and limit the sustainability of economic gains. Therefore, continuous government commitment, effective maintenance strategies, and equitable distribution of infrastructure development are essential. Strengthening coordination among stakeholders is also necessary to ensure that road infrastructure development supports inclusive and sustainable local economic growth in Medan City.

The COVID-19 pandemic significantly affected the financial performance of PT Kereta Api Indonesia (Persero), as reflected in the shift from profit in 2020 to a substantial pre-tax loss in 2021. This change had direct implications for the company’s tax components, particularly current tax and deferred tax, in accordance with PSAK 46 on Income Taxes. This study aims to analyze the changes in current tax and deferred tax between the two reporting periods and to examine the role of deferred tax benefits in reducing the company’s net loss. The research employs a quantitative descriptive approach with a comparative analysis method using secondary data from the company’s interim consolidated financial statements. The findings indicate that in 2021 the company recognized a deferred tax benefit that converted total income tax into a net tax benefit, thereby reducing the company’s net loss by approximately 15.8 percent. These results demonstrate that deferred tax does not merely arise from temporary differences but can function as an instrument of loss mitigation during periods of financial distress. The implications of this study highlight the importance of accurate application of PSAK 46, especially in times of economic downturn, and emphasize the need for realistic assessments of future taxable profits to ensure the reliability of deferred tax asset recognition.