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This study examines the partial and simultaneous effects of promotional strategies, risk perception, and resale price perception on public interest in gold investment at PT Pegadaian Dompu Branch. The research employed a quantitative explanatory approach involving 96 respondents selected from a population of 50,000 customers using purposive sampling. Data were collected through a structured questionnaire based on a five-point Likert scale and analyzed using multiple linear regression with SPSS version 26. The findings reveal that promotional strategies have a positive and significant influence on public interest in gold investment, indicating that effective promotional activities encourage customers to invest. Risk perception also shows a positive and significant effect, suggesting that customers with better understanding and management of investment risks are more inclined to invest in gold. In addition, resale price perception positively and significantly affects investment interest, reflecting the importance of customers' confidence in obtaining favorable resale values. Simultaneous testing using the F-test confirms that the three independent variables jointly have a significant effect on public interest in gold investment. The coefficient of determination shows an Adjusted R Square value of 33.9%, meaning that promotional strategies, risk perception, and resale price perception explain 33.9% of the variation in investment interest, while the remaining 66.1% is influenced by other factors not included in this research model.

In this study, it is planned to analyze teachers' and students' perceptions regarding the implementation of the Merdeka Curriculum at IRE classes in MTs Tanada. In terms of method used, this study is a qualitative study carried out with field studies in which methods of observation, interviews, and documentation are included. According to the findings obtained from the study, the Merdeka Curriculum has brought about changes in the process of PAI teaching in terms of active participation of students, using digital media in learning processes, discussion activities through the P5 process. While teachers see the Merdeka Curriculum as flexible and supportive of creative learning, students see the lessons taught within the scope of this curriculum as diverse and attractive. Although the implementation of the Merdeka Curriculum shows some positive aspects, it has also faced a number of challenges related to different understandings between teachers, regulations, difficulty in assessing attitudes, and the heavy workload of students. This study concluded that the implementation of the Merdeka Curriculum in Islamic Education in MTs Tanada was quite successful despite the need for improvements in teaching skills.

Kecurangan (fraud) di sektor perbankan daerah merupakan ancaman serius yang dapat merugikan keuangan negara dan menurunkan kepercayaan publik. Penelitian ini bertujuan menganalisis kasus korupsi pengadaan iklan pada Bank Pembangunan Daerah Jawa Barat dan Banten (Bank BJB) menggunakan pendekatan Fraud Triangle Theory yang mencakup tiga elemen utama: tekanan (pressure), kesempatan (opportunity), dan rasionalisasi (rationalization). Metode yang digunakan adalah pendekatan kualitatif dengan studi kasus, didukung oleh studi literatur dari berbagai sumber ilmiah yang relevan. Hasil analisis menunjukkan bahwa kasus Bank BJB mencerminkan interaksi ketiga elemen Fraud Triangle secara simultan. Tekanan bersumber dari kebutuhan dana non-budgeter yang besar dalam pengelolaan anggaran promosi senilai Rp409 miliar. Kesempatan muncul akibat lemahnya sistem pengendalian internal, tidak adanya verifikasi dokumen yang memadai, serta penyimpangan dalam proses pengadaan. Rasionalisasi terbentuk melalui persepsi pelaku bahwa praktik tersebut merupakan hal yang lazim dalam lingkungan birokrasi dan korporasi. Penelitian ini berkontribusi pada pengembangan pemahaman teoritis dan praktis terkait pencegahan fraud di lembaga keuangan daerah Indonesia, khususnya melalui penguatan tata kelola perusahaan dan sistem pengawasan internal.

Kepuasan pasien merupakan indikator penting mutu pelayanan kesehatan, termasuk pelayanan radiologi yang berperan dalam menunjang diagnosis dan keputusan klinis. Penelitian ini bertujuan menggambarkan kepuasan pasien terhadap pelayanan Instalasi Radiologi Rumah Sakit Muhammadiyah Mardhatillah Randudongkal. Penelitian kuantitatif deskriptif ini menggunakan data sekunder survei kepuasan pasien Bulan Januari – Maret 2026. Sampel penelitian adalah 202 responden yang menerima pelayanan radiologi. Data dianalisis menggunakan distribusi frekuensi, persentase, rerata skor dan indeks kepuasan terkonversi. Hasil penelitian menunjukkan rerata kepuasan keseluruhan sebesar 3,53 dari skala 4,00 atau indeks 88,17. Nilai tertinggi terdapat pada perilaku petugas yang ramah, sopan, salam, senyum, dan empati (rerata 3,65; indeks 91,21), diikuti kompetensi tenaga kesehatan (rerata 3,57; indeks 89,23). Nilai terendah terdapat pada kewajaran biaya pelayanan (rerata 3,41; indeks 85,27), namun tetap berada pada persepsi positif. Pelayanan radiologi dipersepsikan baik oleh pasien, terutama pada aspek interpersonal dan kompetensi profesional. Perbaikan berkelanjutan perlu difokuskan pada budaya pelayanan Islami, waktu tunggu, penanganan keluhan, dan komunikasi biaya.

Ibu memiliki peran yang sangat penting dalam pencegahan stunting sejak masa prakonsepsi, kehamilan, hingga anak berusia dua tahun. Pengetahuan ibu mengenai gizi, stunting, dan praktik kesehatan anak menjadi dasar dalam menentukan pola asuh yang tepat . Penelitian ini bertujuan Untuk mengetahui Hubungan Persepsi Dengan pengetahuan ibu Dalam Pencegahan Stunting Pada Balita Di Puskesmas Mojolangu Kota Malang. Penelitian ini menggunakan desain analitik korelasional Populasi penelitian adalah seluruh ibu yang memiliki balita usia 0–59 bulan yang berkunjung ke Poli KIA Puskesmas Mojolangu sebanyak 50 orang. Teknik pengambilan sampel menggunakan total sampling .Analisis data dilakukan secara univariat untuk menggambarkan karakteristik responden dan distribusi variabel penelitian, serta analisis bivariat menggunakan uji Chi-Square dengan tingkat kepercayaan 95% (? = 0,05). Berdasarkan hasil penelitian  menunjukkan nilai p-value = 0,000 (< 0,05), sehingga H? ditolak dan H? diterima yaitu terdapat adanya  hubungan yang signifikan antara persepsi ibu dan pengetahuan tentang pencegahan stunting pada balita. Nilai koefisien korelasi sebesar (r=0,817). semakin positif persepsi ibu mengenai stunting maka semakin baik pula pengetahuannya tentang pencegahan stunting

Tuberkulosis (TB) merupakan penyakit menular yang masih menjadi masalah kesehatan global dan terus meningkat setiap tahunnya. Penyakit ini tersebar luas dan menjadi salah satu penyebab utama kematian akibat infeksi. Pemberian Terapi Pencegahan Tuberkulosis (TPT) merupakan salah satu strategi penting dalam upaya penanggulangan TB, khususnya pada kelompok berisiko seperti kontak serumah pasien TB, pelaksanaan program TPT di Kota Kendari masih belum optimal dan tergolong rendah dan Puskesmas Poasia merupakan puskesmas dengan jumlah kasus TB tertinggi dalam tiga tahun terakhir. Penelitian ini bertujuan untuk mengetahui gambaran penerimaan Terapi Pencegahan Tuberkulosis pada kontak serumah pasien TB dengan pendekatan teori Health Belief Model (HBM) di wilayah kerja Puskesmas Poasia Kota Kendari tahun 2025. Jenis penelitian adalah deskriptif kuantitatif yang dilaksanakan pada Maret 2026. Jumlah sampel sebanyak 80 responden yang dipilih menggunakan teknik simple random sampling. Analisis data yang digunakan adalah analisis univariat untuk menggambarkan distribusi frekuensi dan persentase setiap variabel. Hasil penelitian menunjukkan bahwa sebagian besar responden tidak menerima TPT yaitu sebanyak 71 responden (88,8%), sedangkan yang menerima hanya 9 responden (11,2%). Mayoritas responden memiliki persepsi kerentanan dan keseriusan yang rendah, persepsi hambatan yang tinggi, serta efikasi diri yang rendah, sedangkan persepsi manfaat menunjukkan hasil yang cukup berimbang. Hal ini menunjukkan bahwa faktor-faktor dalam Health Belief Model berperan dalam memengaruhi penerimaan TPT. Diperlukan peningkatan edukasi dan dukungan tenaga kesehatan untuk meningkatkan kesadaran serta penerimaan TPT.

Personal hygiene practices during menstruation is important to maintaining the reproductive health of adolescent girls and preventing reproductive organ infections. Poor hygiene causes post-menstrual problems in 5.2 million adolescents in Indonesia, such as reproductive tract infections, urinary tract infections, pathological vaginal discharge, fungal infections, genital area irritation, and unpleasant odor. Factors influencing personal hygiene practices during menstruation include knowledge, perceptions, attitudes, and infrastructure. This study was aimed determine the relationship between knowledge, perceptions, attitudes, and infrastructure and personal hygiene practices during menstruation among female students at the Daarussa'adah Qur'an Tahfidzil Islamic Boarding School in Pesawaran in 2026. This study was quantitative with a cross-sectional approach. The population was all female students at the Daarussa'adah Qur'an Tahfidzil Islamic Boarding School in Pesawaran, and a sample of 74 respondents was selected using total sampling. Data analysis used the chi-square test with a significance level of 95%. The results of the study showed a relationship between knowledge (p-value = <0.001; OR = 279.000), perception (p-value = <0.001; OR = 620.000), attitude (p-value = <0.001; OR = 165.333), and infrastructure (p-value = <0.001; OR = 0.002) and personal hygiene behavior during menstruation. Suggested for the Islamic boarding schools include routinely improving reproductive health education regarding personal hygiene during menstruation and providing adequate infrastructure to support the development of good knowledge, perceptions, and attitudes, so that female students can optimally implement personal hygiene behaviors during menstruation.

The urgency of this research stems from the knowledge gap regarding contextual factors contributing to the underuse of learning media in rural elementary schools, which has not been adequately addressed in previous research, which has tended to focus on urban contexts. This study aims to examine teachers' perceptions at Sugayang Public Elementary School regarding the underuse of learning media in the learning process, as well as the factors that contribute to it. The method used was a descriptive qualitative method, utilizing in-depth interviews as a data collection technique. The data were then analyzed using data reduction, data display, and conclusion drawing techniques according to Miles and Huberman. The results showed that teachers experienced difficulties in using technology, difficulties in creating learning media, and the perception that using media was time-consuming. This reveals an important pattern that the underuse of learning media is a systematic problem rooted in the TPACK gap that is not supported by practical time management solutions. These findings imply that changes in learning practices will not occur simply through the provision of generic technology tools or training; rather, bottom-up and contextual solutions are needed. The novelty of this research lies in the in-depth qualitative approach applied to the under-researched context of rural elementary schools, which has not been studied before. This research contributes through recommendations for the implementation of a peer-mentoring program and the development of a ready-to-use digital learning media bank, thus offering valuable insights for future research with relevant stakeholders.

Hasil survey Indeks Kepuasan Peserta BPJS Kesehatan pada pasien rawat jalan sebesar 81%, sedangkan indeks kepuasan pasien berdasarkan Standar Pelayanan Minimal Rumah Sakit pada unit rawat jalan seharusnya ? 90%.  Kepuasan pasien merupakan cerminan kualitas pelayanan kesehatan yang mereka terima. Kualitas pelayanan dikatakan baik adalah jika mampu memenuhi harapan dari pasien sebagai pelanggannya. Tujuan dari penelitian ini yaitu untuk mengetahui perbedaan persepsi kualitas pelayanan berdasarkan sumber pembiayaan kesehatan pada pasien rawat jalan. Penelitian ini merupakan penelitian analitik kuantitatif dengan rancangan penelitian cross sectional. Populasi dalam penelitian ini yaitu seluruh pasien umum, pasien BPJS dan pasien asuransi komersial unit rawat jalan RSUD Panembahan Senopati. Sampel dalam penelitian ini berjumlah 108 orang yang diambil menggunakan non probability sampling dengan teknik accidental sampling. Penelitian ini dilaksanakan pada bulan April-Mei tahun 2023. Teknik pengumpulan data pada penelitian ini yaitu menggunakan kuesioner kualitas pelayanan. Analisis data pada penelitian ini menggunakan uji statistik Kruskal Wallis dan dilanjutkan dengan Pos-Hoc Test.  Hasil penelitian menunjukan bahwa ada perbedaan persepsi kualitas pelayanan berdasarkan sumber pembiayaan kesehatan pasien rawat jalan RSUD Panembahan Senopati Bantul dimana p value 0,000 (p<0,05). Ada perbedaan persepsi kualitas pelayanan pada pasien BPJS dengan pasien umum (p=0,000), ada perbedaan persepsi kualitas pelayanan pada pasien BPJS dengan pasien asuransi pihak ke-3/komersial (p=0,000), dan tidak ada perbedaan persepsi kualitas pelayanan pada pasien umum dengan pasien asuransi pihak ke-3/komersial (p=0,172).

Waktu tunggu pelayanan rawat jalan merupakan salah satu indikator mutu pelayanan rumah sakit yang dapat memengaruhi persepsi pasien terhadap ketepatan waktu pelayanan. Penelitian ini bertujuan untuk menganalisis hubungan persepsi pasien tentang ketepatan waktu pelayanan dengan waktu tunggu pasien rawat jalan di Rumah Sakit Islam Nashrul Ummah Lamongan. Penelitian ini menggunakan desain cross sectional dengan teknik purposive sampling pada 98 responden. Data dikumpulkan menggunakan kuesioner dan lembar observasi, kemudian dianalisis menggunakan uji Spearman Rank. Hasil penelitian menunjukkan sebagian besar responden memiliki persepsi ketepatan waktu pelayanan kategori cukup baik sebanyak 57 responden (58,2%). Rata-rata waktu tunggu pasien rawat jalan sebesar 59,86 menit dengan rentang 13–168 menit. Hasil uji Spearman Rank menunjukkan terdapat hubungan negatif yang signifikan antara persepsi pasien tentang ketepatan waktu pelayanan dengan waktu tunggu pasien rawat jalan (r = -0,760; p = 0,000). Semakin baik persepsi pasien terhadap ketepatan waktu pelayanan, maka waktu tunggu pasien cenderung semakin singkat. Diharapkan rumah sakit meningkatkan ketepatan waktu pelayanan untuk mendukung waktu tunggu yang sesuai standar dan meningkatkan mutu pelayanan.

This study aims to explore the perceptions and meanings of maslahah (public welfare) values in the implementation of the Free Nutritious Meal Program (MBG) at SD Negeri 030413 Salak, Pakpak Bharat Regency, North Sumatra Province. Pakpak Bharat Regency records a stunting prevalence of 28.9% far exceeding the national average of 19.8% while most beneficiary families are low-income and lack adequate access to nutritious food. This research employs a qualitative approach with a phenomenological design through semi-structured in-depth interviews, participatory observation, and documentation involving nine informants. Data analysis was conducted using the Miles and Huberman interactive model with interpretation based on the maqāṣid al-sharīʿah framework. The findings reveal five integrated dimensions of maslahah: fulfillment of ḥifẓ al-nafs through improvements in students’ physical health; strengthening of ḥifẓ al-ʿaql through increased concentration and learning readiness; preservation of ḥifẓ al-nasl through early intervention against stunting; realization of ḥifẓ al-dīn through religious practices accompanying the program; and protection of ḥifẓ al-māl through reduced household expenditure. Overall, the MBG Program functions not only as a nutritional intervention but also as a public policy aligned with maqāṣid al-sharīʿah, contributing to the multidimensional achievement of falah.

This study aims to investigate students' perceptions of Qur'an learning (Tahsin and Tajwid) in improving their Qur'an recitation skills at Madrasah Diniyah Nurul Huda Bangodua, Cirebon. This study employed a qualitative approach using a descriptive method. The research participants consisted of 10 fourth-grade students and one teacher responsible for Qur'an learning. Data were collected through observation, interviews, and documentation. The data were analyzed using the Miles, Huberman, and Saldaña model, which includes data reduction, data display, and conclusion drawing. The findings indicate that students have positive perceptions of Tahsin and Tajwid learning. The learning process helps students improve the pronunciation (makhraj) of Arabic letters, understand the rules of Tajwid, enhance the fluency of Qur'an recitation, and develop greater confidence in reading the Qur'an. Supporting factors contributing to the success of the learning process include the talaqqi method, direct guidance from the teacher, and a conducive learning environment. The challenges faced by students include limited instructional time, difficulty distinguishing certain Tajwid rules, and insufficient practice in reading the Qur'an at home. Overall, Tahsin and Tajwid instruction plays a significant role in improving students' Qur'an recitation skills at Madrasah Diniyah Nurul Huda Bangodua, Cirebon.

The purpose of this study is to determine and analyze the influence of service quality and price perception on purchasing decisions of Dolok Masihul counter customers, both directly and indirectly through purchase intention as an intervening variable. This type of research is explanatory research that explains the causal relationship between variables through hypothesis testing. The sample used in this study was 101 respondents with proportional random sampling technique. The test tool used was Partial Least Square (PLS) using SmartPLS 3.0 software. From the results of this test it can be concluded that service quality does not have a significant effect on purchasing decisions. Price perception does not have a significant effect on purchasing decisions. Purchase intention has a significant effect on purchasing decisions. Service quality does not have a significant effect on purchase intention. Price perception has a significant effect on purchase intention. Service quality does not have a significant effect on purchase decisions through mediation from purchase intention. Price perception has a significant effect on purchase decisions through mediation from purchase intention.

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal terhadap nilai perusahaan, menganalisis pengaruh profitabilitas terhadap nilai perusahaan, serta menganalisis pengaruh likuiditas terhadap nilai perusahaan pada perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan pendekatan asosiatif. Populasi penelitian mencakup seluruh iverusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2022–2024 yang berjumlah 83 perusahaan. Sampel penelitian sebanyak 48 perusahaan yang dipilih melalui iverusa purposive sampling berdasarkan kriteria iv erusahaan yang terdaftar secara berturut-turut selama periode penelitian, mempublikasikan laporan keuangan secara lengkap, tidak mengalami kerugian selama periode penelitian, serta memiliki data yang sesuai dengan variabel penelitian. Jenis data yang digunakan adalah data sekunder yang bersumber dari laporan keuangan tahunan perusahaan yang dipublikasikan melalui situs resmi Bursa Efek Indonesia. Teknik pengumpulan data dilakukan melalui metode dokumentasi dengan mengakses dan mencatat data keuangan yang relevan. Analisis data menggunakan analisis regresi data panel dengan bantuan aplikasi Eviews melalui uji pemilihan model yang meliputi uji Chow, uji Hausman, dan uji Lagrange Multiplier untuk menentukan model yang paling sesuai. Hasil penelitian menunjukkan bahwa struktur modal yang diproksikan dengan Debt to Equity Ratio (DER) berpengaruh terhadap nilai perusahaan, yang menunjukkan bahwa komposisi penggunaan utang dan ekuitas dalam pendanaan perusahaan dapat memengaruhi persepsi investor terhadap kinerja dan prospek perusahaan. Profitabilitas yang diproksikan dengan Net Profit Margin (NPM) juga berpengaruh terhadap nilai perusahaan, yang mengindikasikan bahwa semakin tinggi kemampuan iverusahaan dalam menghasilkan laba maka semakin tinggi pula nilai perusahaan karena meningkatnya kepercayaan investor terhadap kinerja perusahaan. Sementara itu, likuiditas yang diproksikan dengan Current Ratio (CR) tidak berpengaruh signifikan terhadap nilai perusahaan, yang menunjukkan bahwa kemampuan perusahaan dalam memenuhi kewajiban jangka pendek belum tentu menjadi pertimbangan utama bagi investor dalam menilai perusahaan pada sektor makanan dan minuman.

Collaboration between classroom teachers and Islamic Religious Education (PAI) teachers constitutes an essential strategy for instilling religious moderation values in elementary schools. This study aims to: (1) describe the forms of collaboration developed between classroom teachers and PAI teachers; (2) assess the effectiveness of such collaboration in inculcating religious moderation values; (3) identify changes in students' attitudes as tangible outcomes of collaboration; and (4) analyze supporting and inhibiting factors of collaboration at SDN 3 Wanamekar. A descriptive qualitative approach was applied using field study methods. Data were gathered through in-depth interviews, participatory observation, and document review. Data analysis followed the interactive model of Miles, Huberman, and Saldana, encompassing data condensation, data display, and conclusion drawing. Data credibility was ensured through source triangulation and technique triangulation. Findings indicate that collaboration occurs in two primary forms: reactive collaboration as a spontaneous response to students' intolerant behavior, and planned collaboration involving curriculum coordination, partial co-teaching, and joint evaluation. Collaboration was assessed as sufficiently effective yet suboptimal due to time constraints and excessive administrative burdens. Positive changes in students' tolerance and inclusive attitudes were identified as concrete outcomes. Supporting factors include favorable interpersonal communication, principal support, and moderation value integration in the Merdeka Curriculum. Main inhibiting factors are time limitations, administrative burdens, shallow conceptual understanding of religious moderation, and the absence of a standardized collaboration model. The study recommends establishing structured collaboration schedules and religious moderation training programs for all teachers.

Background: Schizophrenia is a psychiatric disorder characterized by positive psychotic symptoms (such as hallucinations) and negative symptoms accompanied by cognitive decline. Auditory hallucinations represent the most common positive symptom, occurring in more than 75% of patients with schizophrenia. Objective: This study aimed to describe the comprehensive nursing care for Mr. F with a primary problem of perceptual sensory disorder: auditory hallucinations due to undifferentiated schizophrenia at Gatot Kaca Ward, RSJD dr. Amino Gondohutomo, Central Java Province. Method: This study used a descriptive method with a nursing process approach, including assessment, nursing diagnosis, intervention planning, implementation, and evaluation. Data collection was carried out through interview, observation, and literature study. Results: Nursing problems identified were: perceptual sensory disorder (auditory hallucinations) as the core problem, social isolation (withdrawal) as the causa, risk of violent behavior as the effect, and self-care deficit as an accompanying problem. Nursing interventions were conducted using the implementation strategy (SP) 1, 2, and 3 for hallucinations and SP 1 for self-care deficit. Conclusion: After 4 days of nursing implementation, 2 out of 4 nursing diagnoses were resolved: perceptual sensory disorder (auditory hallucinations) and self-care deficit, while social isolation (withdrawal) and risk of violent behavior remained unresolved. Patients with hallucinations are expected to be able to control hallucinations using the methods that have been taught.

Artikel ini membahas hubungan antara pikiran dan realitas melalui kajian filsafat kognitif, serta implikasinya terhadap pemahaman manusia. Filsafat kognitif, yang mengintegrasikan elemen-elemen filsafat, psikologi, dan ilmu kognitif, memberikan perspektif baru dalam memahami bagaimana manusia berinteraksi dengan dunia nyata. Artikel ini mengulas berbagai teori kognitif yang mempengaruhi pemahaman kita terhadap realitas, serta bagaimana persepsi, interpretasi, dan pengalaman membentuk cara kita mengerti dunia. Selain itu, implikasi dari kajian ini terhadap bidang-bidang seperti etika, pendidikan, dan perkembangan teknologi juga dibahas, dengan fokus pada dampak terhadap kesadaran dan pengambilan keputusan manusia.

This study aims to examine early adolescents’ perceptions of verbal violence in Kupang City. The study employed a descriptive qualitative approach involving early adolescents aged 12–15 years who had experienced verbal violence. Participants were selected using purposive sampling techniques. Data were collected through semi-structured interviews and analyzed using thematic analysis. The findings indicate that early adolescents perceive verbal violence in two categories, namely normal and abnormal behavior. Verbal violence tends to be considered normal when carried out by parents in the context of discipline, but is considered inappropriate when it involves insults, ridicule, threats, and negative labeling that hurt feelings and lower self-esteem. Forms of verbal violence experienced by adolescents include shouting, mocking, threatening, and degrading expressions originating from parents and peers. The impacts experienced include emotional distress, decreased self-confidence, social withdrawal, and feelings of insecurity. The study highlights the importance of positive communication patterns within families and schools to prevent verbal violence against adolescents.

The rapid advancement of digital financial technology has increased the adoption of e-wallets among university students and may influence tax awareness through greater transparency in digital transactions. This study examines the effects of financial literacy and risk perception on tax awareness through e-wallet usage among higher education students in Batam City, with culture included as a control variable. A quantitative survey was conducted involving 247 students who regularly use e-wallet services. Data were analyzed using multiple linear regression with robust standard error estimation in Google Colaboratory. The results indicate that financial literacy has a positive but insignificant effect on e-wallet usage (β = 0.0411, p > 0.05), whereas risk perception has a positive and significant effect (β = 0.5572, p < 0.01). E-wallet usage also positively and significantly affects tax awareness (β = 0.4613, p < 0.01). Furthermore, e-wallet usage significantly mediates the relationship between risk perception and tax awareness but does not mediate the relationship between financial literacy and tax awareness. These findings suggest that e-wallet adoption is driven more by digital lifestyle demands than financial literacy and that improving digital risk literacy may help strengthen students’ tax awareness and responsible use of financial technology.

This study is motivated by the importance of the recruitment process of Government Employees with Work Agreements (PPPK) in shaping perceptions of decent work among State Civil Apparatus (ASN). The objective of this research is to analyze the effect of the PPPK recruitment process on the perception of decent work among ASN in Tebing Tinggi City. This study employs a quantitative approach using a survey method by distributing questionnaires to 92 PPPK ASN respondents. The data analysis techniques include classical assumption tests, simple linear regression, coefficient of determination, and hypothesis testing using SPSS. The results show that the PPPK recruitment process has a positive and significant effect on the perception of decent work among ASN, with a contribution of 78.2%. This indicates that the better the implementation of a transparent, objective, and merit-based recruitment process, the higher the employees’ perception of decent work. The implications of this study emphasize the importance of improving the quality of the PPPK recruitment system to support the creation of professional ASN and enhance employee trust and job satisfaction within government institutions.