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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 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.

Di era Industri 5.0, adaptabilitas tenaga kerja menjadi urgensi utama karena terjadinya pergeseran paradigma dari fokus pada otomatisasi dan efisiensi menuju kolaborasi harmonis antara manusia dan teknologi yang berpusat pada manusia (human-centric), berkelanjutan, dan resilien. Penelitian ini menggunakan metode Systematic Literature Review (SLR) terhadap 40 artikel jurnal nasional dan internasional yang diterbitkan tahun 2020–2025 dari basis data Google Scholar, Scopus, dan Garuda. Tujuan penelitian adalah mengidentifikasi strategi upskilling dan reskilling yang efektif sebagai mekanisme adaptabilitas tenaga kerja terhadap disrupsi AI dan otomatisasi. Hasil kajian menunjukkan bahwa: (1) kesenjangan keterampilan global merupakan ancaman nyata dengan 50% karyawan membutuhkan reskilling pada 2025; (2) strategi upskilling dan reskilling yang efektif mencakup pembelajaran berbasis proyek, microlearning, platform digital adaptif, dan kemitraan industri; (3) dukungan organisasi, kepemimpinan transformasional, dan budaya belajar berkelanjutan merupakan faktor penentu keberhasilan; serta (4) hambatan utama implementasi meliputi keterbatasan anggaran, resistensi perubahan, dan kesenjangan infrastruktur digital. Temuan ini menegaskan bahwa investasi pada pengembangan modal manusia melalui program upskilling dan reskilling merupakan imperatif strategis untuk menjaga ketahanan organisasi dan daya saing tenaga kerja di era transformasi digital.

Pelayanan publik merupakan salah satu indikator penting dalam menilai kualitas penyelenggaraan pemerintahan. Dalam upaya mewujudkan tata kelola pemerintahan yang baik (good governance), Pemerintah Provinsi DKI Jakarta mengembangkan Sistem Pelayanan Terpadu Satu Pintu (PTSP) sebagai inovasi pelayanan yang terintegrasi dan berbasis digital. Penelitian ini bertujuan untuk menganalisis penerapan prinsip-prinsip good governance yang meliputi transparansi, akuntabilitas, responsivitas, efektivitas dan efisiensi, serta partisipasi pada Sistem Pelayanan Terpadu Satu Pintu (PTSP) DKI Jakarta. Penelitian menggunakan pendekatan kualitatif deskriptif dengan metode studi pustaka (library research). Data diperoleh melalui penelusuran jurnal ilmiah, peraturan perundang-undangan, laporan kinerja instansi pemerintah, dokumen resmi DPMPTSP Provinsi DKI Jakarta, serta berbagai sumber literatur yang relevan. Analisis data dilakukan menggunakan model interaktif Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa prinsip transparansi telah diterapkan melalui penyediaan berbagai kanal informasi dan pengaduan yang mudah diakses masyarakat. Prinsip akuntabilitas tercermin dari capaian kinerja organisasi yang seluruh indikatornya mencapai target dengan predikat sangat berhasil. Responsivitas diwujudkan melalui sistem pengelolaan pengaduan berbasis quick response. Efektivitas dan efisiensi terlihat dari tingginya indeks kepuasan masyarakat serta optimalisasi pelayanan berbasis digital. Sementara itu, prinsip partisipasi diwujudkan melalui pelibatan masyarakat dalam evaluasi pelayanan melalui Survei Kepuasan Masyarakat. Dengan demikian, penerapan prinsip-prinsip good governance pada PTSP DKI Jakarta secara umum telah berjalan dengan baik dan mendukung peningkatan kualitas pelayanan publik.

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan sektor penting dalam perekonomian Kabupaten Sidoarjo dengan jumlah mencapai 171.264 unit usaha pada tahun 2023. Sebagian besar pelaku UMKM masih menghadapi kendala berupa keterbatasan akses pembiayaan formal, rendahnya literasi keuangan, serta minimnya pendampingan usaha. Pemerintah Kabupaten Sidoarjo menginisiasi Program KURDA SAYANG melalui Peraturan Bupati Nomor 8 Tahun 2025 yang dilaksanakan bersama BPR Delta Artha. Penelitian ini bertujuan mendeskripsikan dan menganalisis implementasi Program KURDA SAYANG menggunakan teori implementasi kebijakan Charles O. Jones yang meliputi aspek organisasi, interpretasi, dan aplikasi. Metode kualitatif deskriptif digunakan dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa aspek organisasi didukung struktur kelembagaan yang cukup jelas, meskipun koordinasi dan sinkronisasi data UMKM belum optimal. Dari aspek interpretasi, regulasi program berkembang dari Perbup No. 95/2020, No. 52/2023, hingga No. 8/2025, namun masih terdapat perbedaan pemahaman kriteria penerima dan sosialisasi yang belum merata. Pada aspek aplikasi, program memberikan dampak positif terhadap kapasitas usaha, perluasan pasar, dan pertumbuhan omzet UMKM, dengan kendala kredit macet, minimnya pendampingan pascapencairan, dan monitoring berbasis dampak yang belum optimal.

Nugget is a high protein frozen food. Catfish is one of the raw materials that can be used to make nugget Catfish contains high protein, tastes good, has a soft texture and is relatively cheap. To increase the nutritional content, vegetables are added in the processing. Broccoli is one of the vegetables that can be added in making nuggets because contains high fiber and potassium. The purpose of this study was to determine the effect of adding broccoli with different concentrations on the crude fiber, potassium and organoleptic values of catfish nuggets. The research design used was a completely randomized design with 4 treatments, each with 3 replications. The treatment in this study was based on the concentration of broccoli added, namely B0 (0%), B1 (25%), B2 (50%) and B3 (75%). Parameters observed were crude fiber, potassium, and organoleptic value of catfish nuggets. The results showed that the addition of broccoli at various concentrations had a significant effect (P<0.05) on crude fiber, and potassium value but had no significant effect on organoleptic values. The most preferred nuggets with the addition of broccoli was treatment B1 (25%). The addition of broccoli in the processing of catfish nuggets can increase crude fiber and potassium.

Employee performance is a critical element in organizational success, particularly in labor-intensive industries such as garment manufacturing. This study aims to analyze the effect of work stress (X1) and work environment (X2) on employee performance (Y) in garment industry companies in Semarang Regency. A quantitative descriptive approach with multiple linear regression analysis was employed. The population and sample comprised 96 employees using total sampling. Data were collected through a Likert-scale questionnaire (1–5) with 10 items per variable. All classical assumption tests (normality, multicollinearity, heteroscedasticity) were satisfied. Reliability tests yielded Cronbach's Alpha of 0.866 (work stress), 0.941 (work environment), and 0.937 (employee performance), confirming instrument reliability. Results indicate: (1) work stress has no significant partial effect on employee performance (t = 1.581; sig. = 0.117); (2) work environment has a significant positive partial effect on employee performance (t = 9.618; sig. = 0.000); (3) simultaneously, both variables significantly affect employee performance (F = 56.630; sig. = 0.000) with a coefficient of determination (R²) of 54.9%. These findings confirm that optimizing the work environment both physical and non-physical is the primary strategic priority for enhancing employee performance in the garment industry.

Asset inventory management is vital for enhancing the operational efficiency of an organization. At the Communication and Informatics Office of Tegal Regency, the process for managing asset inventory is still performed manually, leading to various issues including challenges in asset documentation, data retrieval, management of borrowing, reporting damage, and overseeing the condition of assets. This research intends to create a web-based asset inventory management solution that leverages Quick Response (QR) Code technology to boost the effectiveness, efficiency, and precision of inventory management. The methodology employed for the system's development was Agile Development, which includes stages such as planning, analyzing requirements, designing the system, developing, testing, and conducting iterative evaluations. Data gathering was conducted through observation, interviews, and reviewing existing literature. The completed system offers several key features, such as inventory management, the ability to generate and scan QR Codes, processes for borrowing and returning assets, damage reporting, a monitoring dashboard, and management of user access based on roles.  The findings reveal that the implemented system enhances asset identification through QR Codes, delivers real-time inventory data, and enables more efficient monitoring of assets. According to Black Box Testing results, all functionalities of the system performed in alignment with the identified functional requirements. Consequently, the web-based asset inventory management system utilizing QR Code technology can act as a useful solution to enhance the asset inventory management quality at the Communication and Informatics Office of Tegal Regency.

This research focuses on developing an ERP application accessible through a web platform by utilizing the Laravel framework to support operational data integration within the company. The application development process adopted the Waterfall approach, which was carried out through several sequential stages including requirements identification, system design, implementation, evaluation, and maintenance. Laravel was used as the development framework and MySQL as the database management system. The findings indicate that the developed application is capable of consolidating operational information into a unified platform that can be accessed by different organizational units.

This study aims to systematically analyze the implementation of severance pay policy as a manifestation of post-employment compensation and its profound impact on the harmony of industrial relations within the regulatory framework of the Omnibus Law in Indonesia. Utilizing a Systematic Literature Review (SLR) methodology aligned with the PRISMA framework, this research comprehensively synthesizes data from 25 selected academic articles encompassing human resource management, employment law, and organizational behavior. The findings reveal that the paradigm shift from the previous labor regulations to the Omnibus Law framework has fundamentally altered the calculation mechanisms and statutory floors for severance pay. While these legislative adjustments are strategically designed to enhance organizational agility and mitigate financial distress for corporations, they have engendered substantial apprehension among the workforce regarding the degradation of normative rights. Consequently, this policy transformation presents a critical challenge to sustaining industrial harmony, frequently precipitating labor disputes, diminishing employee morale, and intensifying bipartite conflicts. This study recommends that human resource practitioners proactively develop transparent communication strategies and design complementary post-employment benefit architectures to restore distributive justice. Furthermore, policymakers are urged to institute robust oversight mechanisms to ensure equitable implementation and safeguard worker welfare without compromising long-term business sustainability.

Earnings management remains a major concern in the banking industry because it may reduce the credibility and reliability of financial reporting. At the same time, Corporate Social Responsibility (CSR) has increasingly been recognized as an important governance mechanism that enhances corporate transparency, accountability, and stakeholder trust. However, previous studies have reported inconsistent findings regarding the role of firm size in the relationship between CSR and earnings management. Therefore, this study aims to examine the effect of CSR on earnings management and investigate whether firm size acts as a mediating variable in Indonesian banking companies. This research employed a quantitative explanatory approach using panel data from 22 banking companies listed on the Indonesia Stock Exchange during the 2022–2024 period, resulting in 66 observations. Data were analyzed using panel data regression with the Fixed Effect Model and mediation analysis through the Sobel test using EViews 12. The findings indicate that CSR has a significant negative effect on earnings management and a significant positive effect on firm size. Furthermore, firm size partially mediates the relationship between CSR and earnings management, indicating that CSR reduces earnings management both directly and indirectly through organizational scale. These findings provide theoretical support for stakeholder and legitimacy theories and offer practical insights for managers and regulators in strengthening CSR implementation to improve financial reporting quality and corporate transparency.

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.

Digital technology advancements have greatly changed how small businesses manage their finances. This change is not only about recording transactions, but it also affects financial control, report preparation, and business decision making. Accounting Information System (SIA) came about as a solution to help small and medium businesses easily, organize, and accurately record their finances, as well as provide reliable financial information. This study aims to explain the role of the Accounting Information System in making it easier to manage the finances of small and medium businesses in the digital age, the benefits gained from using it, and the challenges faced during its implementation. The method used in this research is a literature review, which involves examining books, journals, and other related scientific publications, followed by analysis using a descriptive qualitative approach. Research findings show that using a digital-based Accounting Information System can improve business efficiency, speed up financial reporting, increase transparency, and make it easier for small and medium-sized businesses to get funding access. However, the implementation of the Accounting Information System still faces challenges such as a lack of technological understanding, limited infrastructure, and high implementation costs. Therefore, collaboration and support from various parties are needed to ensure the accounting information system is implemented effectively and sustainably in small and medium businesses.

This study aims to analyze the effect of career development and organizational culture on employee productivity through job satisfaction at the Office of Community and Village Empowerment (DPMD) in East Kutai Regency. The research employs a quantitative explanatory approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. Total sampling was applied, involving all 90 employees of the office as respondents. Data were collected through questionnaires with Likert scale measurements. The results demonstrate that career development has a significant positive effect on job satisfaction (coefficient = 0.295, T = 2.532, p = 0.011), and organizational culture has a significant positive effect on job satisfaction (coefficient = 0.441, T = 4.071, p = 0.000). However, career development, organizational culture, and job satisfaction do not have a significant direct effect on employee productivity (H3 through H7 rejected). The coefficient of determination for job satisfaction is 43.1%, indicating that both independent variables explain 43.1% of job satisfaction variance. These findings suggest that although career development and organizational culture successfully improve job satisfaction, mechanisms beyond satisfaction are needed to translate that satisfaction into measurable productivity at DPMD.

This study aims to analyze the language style employed by President Prabowo Subianto in his speech delivered at the 17th National Farmers and Fishermen Week in 2026 using Teun A. Van Dijk's Critical Discourse Analysis framework. The study employed a qualitative approach with documentation techniques applied to the official speech transcript. Data were analyzed through Van Dijk's three analytical dimensions, namely text, social cognition, and social context. The findings reveal that, at the textual level, the speech is dominated by themes of support for farmers and fishermen as strategic actors in national development and food security. At the superstructure level, the speech is organized argumentatively through personal experiences, policy explanations, and reaffirmation of governmental commitments. At the microstructure level, the speech demonstrates the use of informal language, rhetorical strategies, repetition, and lexical choices that strengthen the relationship between the speaker and the audience. In terms of social cognition, the findings indicate the speaker's awareness of the media's role in shaping public opinion, as reflected in several instances of meta-communication. Meanwhile, the social context dimension reveals representations of power relations through the construction of social groups positioned either as supporters or obstacles to national interests. These findings suggest that the speech functions not only as a means of political communication but also as a medium for constructing ideology, legitimizing power, and shaping political identity. This study reinforces the view that language plays a significant role in representing social realities and power relations within society.

Low courage in arguing and high communication apprehension often become major obstacles for high school students when facing academic presentations. This Community Service (PkM) program aims to strengthen students' communicative rhetoric skills and public speaking abilities at SMA Negeri 11 Makassar. Based on a needs assessment, partner students need techniques for persuasive public speaking, self-evaluation tools for their communication performance, and strategies for managing mental anxiety. The program was carried out through a practice-based reflective workshop involving 25 students from the school's intra-organizational board. Quantitative evaluation results showed a significant improvement in students' speaking competence, with the average score increasing from 58.4 (pre-test) to 86.2 (post-test). This result recorded an increase in the score difference by 27.8 points, which is equivalent to a competence growth of 47.6%, with the students' classical completeness rate reaching 92%. Qualitatively, observations and interviews confirmed changes in students' speaking behavior, which became more organized, expressive, and varied, and they were able to reduce anxiety independently. A tangible output of this activity is the Pocket Guide for Practical Public Speaking Based on Reflective Practice for partner students.

Sosis merupakan produk olahan populer di berbagai kalangan masyarakat yang sebagian besar menggunakan bahan baku daging sapi dan ayam yang harganya relatif mahal, hal tersebut  mendorong perlunya diversifikasi menggunakan sumber protein lain, seperti ikan. Penelitian ini bertujuan untuk menganalisis pengaruh penambahan pure kedelai terhadap karakteristik fisikokimia dan sensori sosis ikan lumi-lumi (Harpodon nehereus). Metode penelitian menggunakan Rancangan Acak Lengkap (RAL) faktor tunggal dengan enam taraf perlakuan perbandingan ikan lumi-lumi dan pure kedelai, yaitu K0 (300g:0g), K1 (250g:50g), K2 (200g:100g), K3 (150g:150g), K4 (100g:200g), dan K5 (50g:250g). Parameter yang diuji meliputi kadar air, abu, lemak, protein, karbohidrat, tekstur (penetrometer), dan uji organoleptik (hedonik). Hasil penelitian menunjukkan bahwa penambahan pure kedelai berpengaruh nyata terhadap seluruh parameter. Seiring meningkatnya proporsi pure kedelai, kadar air menurun (72,60% hingga 66,66%), kadar lemak menurun (5,14% hingga 0,37%), dan kadar protein menurun (7,17% hingga 4,37%). Sebaliknya, kadar abu meningkat (1,27% hingga 1,86%), kadar karbohidrat meningkat (13,80% hingga 26,72%), dan nilai tekstur meningkat (17,39 N/s hingga 18,48 N/s) yang mengindikasikan sosis semakin kenyal. Berdasarkan uji sensori, perlakuan K3 (150g ikan : 150g kedelai) merupakan formulasi terbaik yang paling disukai panelis dengan skor tertinggi pada atribut warna (3,60), aroma (3,48), tekstur (3,44), rasa (3,28), dan penerimaan keseluruhan (3,62). Secara umum penambahan pure kedelai efektif meningkatkan karakteristik fisikokimia dan penerimaan sensori sosis ikan lumi-lumi.  

The Society 5.0 era demands increased student health literacy as an essential competency. However, previous research has tended to focus only on the health education aspect and has not comprehensively examined the integration of technology-based health education management. Therefore, this study aims to analyze the effectiveness of technology-based health education management innovations and identify key factors influencing their successful implementation. This study used a mixed methods approach with a sequential explanatory design. Quantitative data were collected through a survey of 200 students, while qualitative data were obtained through in-depth interviews with 10 teachers and the principal. Quantitative data were analyzed using descriptive and inferential statistics, while qualitative data were analyzed using a thematic approach to strengthen the interpretation of the results. The results indicate that technology-based health education management innovations have a significant impact on improving student health literacy. Furthermore, it was found that successful implementation is influenced by five main factors: school institutional support, availability of technological infrastructure, teacher training, student motivation, and parental involvement. The novelty of this research lies in the integration of managerial and technological approaches in health education, tested through a mixed methods approach. These findings confirm that successful health literacy improvement is determined not only by the use of technology, but also by organizational readiness and multi-stakeholder collaboration. The implications of this research provide theoretical contributions to the development of technology-based health education management models and practical recommendations for educational institutions facing the challenges of Society 5.0.

This study examines the effects of participative leadership, organizational culture, and work motivation on employee performance through job satisfaction at the Department of Industry and Trade of East Kutai Regency. A quantitative approach with an explanatory research design was employed. The population comprised 108 civil servants and regional contract employees, all of whom were included as research respondents. Data were collected through a structured questionnaire and analyzed using validity and reliability tests, multiple linear regression, t-test, F-test, and path analysis. The findings demonstrate that participative leadership, organizational culture, and work motivation have positive and significant effects on job satisfaction. Partially, these three variables also exert positive and significant effects on employee performance. In addition, job satisfaction was found to have a positive and significant effect on employee performance. The results of the path analysis further indicate that job satisfaction mediates the relationship between participative leadership, organizational culture, work motivation, and employee performance. These findings suggest that efforts to improve employee performance in public sector organizations require the strengthening of participative leadership practices, the development of a supportive organizational culture, the enhancement of work motivation, and the sustainable management of job satisfaction. Accordingly, job satisfaction constitutes an important mechanism through which organizational factors contribute to improved employee performance.

Nanas merupakan unggulan kedua yang di ekspor Indonesia setelah buah manggis pada 22 tahun lalu, volume ekspor nanas pada tahun 2004 sebesar 2.431.263 kilogram atau mengalami peningkatan sebesar 6,4 % dari tahun -tahun sebelumnya, permintaan ekspor nanas yang cukup tinggi merupakan pendorong bagi produksi nanas dalam negeri yang mampu bersaing dengan nanas negara lain. Seperti halnya produk pertanian lainnya, karakteristik buah nanas adalah mudah rusak dan pemanfaatannya lebih banyak sebagai makanan penutup mulut karena rasanya yang segar. Potensi penganeka ragaman produk pangan dengan bahan baku sebenarnya cukup banyak namun sampai dengan saat ini masih belum berkembang. Oleh sebab itu pada penelitian ini dilakukan memanfaatkan ektrak buah nanas melalui fermentasi bakteri Acetobacter Xylinum untuk membentuk polisakarida akstraseluler (nata) sebagai hidangan non energi yang biasa kita kenal Nata de pina, penelitian ini bertujuan untuk memanfaatkan ekstrak buah nanas untuk dijadikan hidangan Nata de pina. Hasil pengujian menunjukkan bahwa nata de pina memiliki nilai pH sebesar 4,7 dan kadar air sebesar 98,08% sudah memenuhi syarat mutu berdasar SNI nata. Hasil uji organoleptik terhadap 30 panelis menunjukkan bahwa sebagian besar panelis menyukai rasa, warna, aroma, dan tekstur Nata de pina yang dihasilkan.