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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.

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.

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.

Bilingual instruction is a learning strategy that can help students understand learning materials while bridging the gap between the language used at school and the language spoken in daily life. This study aims to analyze the effect of bilingual instruction on students' understanding of the Ecosystem topic at SDK Gusung Karang, Koja Gete Village. The study was motivated by the fact that students predominantly use the Sikka language in their daily communication, making it difficult for them to understand lessons delivered solely in Indonesian. This study employed a qualitative approach with a descriptive method. The research participants consisted of the fourth-grade homeroom teacher and fourth-grade students at SDK Gusung Karang. Data were collected through observations, interviews, and documentation and analyzed using data reduction, data display, and conclusion drawing techniques. The findings indicate that bilingual instruction has a positive impact on students' understanding of the Ecosystem topic. The use of the Sikka language helps students comprehend basic concepts, increases classroom participation, and enhances their confidence during the learning process. Meanwhile, Indonesian strengthens students' mastery of scientific terminology and academic language skills. Although students still experience difficulties in consistently using scientific terms in Indonesian, bilingual instruction improves their understanding and connects learning concepts with their real-life experiences. The effectiveness of this strategy depends on teachers' ability to manage language switching in a structured and consistent manner.

This study investigates the relationship between green practices and corporate tax avoidance, focusing on green accounting, environmental performance, and corporate social responsibility (CSR) among 19 Indonesian publicly listed companies from 2021 to 2024. The research aims to examine whether environmentally responsible strategies influence firms’ tax behavior and how sustainability practices mediate this relationship. A quantitative approach was employed, collecting data from corporate financial statements, ESG reports, and sustainability disclosures. The analysis included descriptive statistics, correlation tests, and pooled ordinary least squares regression to explore the effects of green accounting, environmental performance, and CSR on the effective tax rate (ETR) as a proxy for tax avoidance. Results indicate that green accounting is positively associated with higher ETR, suggesting reduced tax avoidance, while CSR negatively impacts ETR, implying that sustainability initiatives can be strategically used to mask aggressive tax planning. Environmental performance alone does not significantly affect tax behavior. These findings highlight the importance of transparency through green accounting to promote ethical tax practices, while cautioning that CSR may serve as a reputational tool rather than a mechanism for reducing tax avoidance. The study contributes to theoretical understanding in sustainability and corporate governance and offers practical insights for policymakers and corporate managers to align environmental and fiscal responsibilities.

The rapid development of the digital era has significantly impacted adolescents by increasing academic stress due to academic demands, performance pressure, and technological distractions. This condition is often exacerbated by low levels of emotion regulation, which negatively affect students’ learning focus and psychological well-being. Therefore, effective interventions are needed to help students manage their emotions adaptively. This community service program aims to enhance emotional balance and reduce academic stress through a mindfulness-based intervention at MA Plus Nururrohmah. The program employed a participatory approach with stages of preparation, implementation, and evaluation. It was conducted in two main sessions: a mindfulness session delivered by Erlin Kurnia Sri Rejeki, M.Pd.I, and an interactive stress-release session facilitated by Estria Solihatun Nurjannah, M.Pd. Data were collected qualitatively through observation, documentation, and analysis of students’ responses and participation. The results show improved emotional awareness, better recognition of stress conditions, and increased student engagement. Additionally, students demonstrated more positive emotional states after the program. Thus, mindfulness implementation contributes positively to enhancing emotion regulation and reducing academic stress and has potential as a sustainable school-based mental health intervention model.

Children with special needs, particularly those with intellectual disabilities, often experience difficulties in emotional development, communication skills, and social interaction. These conditions may make it challenging for them to express their feelings, regulate their emotions, and adapt to their surroundings. Based on observations conducted at SLBN Pembina Kupang, several children were found to be easily angered, lacking in self-confidence, and experiencing difficulties in social interaction. The implementation of this program consisted of three stages: preparation, implementation, and evaluation. The program began with coordination with the school, the preparation of coloring materials and equipment, and the selection of participants. Subsequently, the children participated in play therapy through coloring activities under the guidance of the service team and teachers. Evaluation was carried out by observing the children's participation, changes in emotional expression, and social interaction skills throughout the activities. The results showed that play therapy through coloring activities had a positive impact on the children's emotional development. The children became calmer, more confident, and better able to express their feelings. In addition, the activities helped improve their social skills, cooperation, concentration, discipline, and fine motor skills. Therefore, play therapy through coloring activities can serve as an effective, simple, and sustainable intervention to support the emotional development of children with special needs at SLBN Pembina Kupang.

This study examines the financial performance of PT Unilever Indonesia Tbk during the 2023–2025 period by evaluating key financial indicators, namely the Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Return on Equity (ROE). The study aims to assess the company's financial condition and analyze the impact of its business transformation strategy on financial performance. A descriptive quantitative approach was employed using secondary data obtained from the company's published annual financial reports. Data analysis focused on comparing financial ratio trends over the three-year period to evaluate liquidity, solvency, and profitability performance. The findings indicate that the company's financial performance experienced fluctuations during the business transformation process. Liquidity and solvency gradually improved toward the end of the observation period, reflecting stronger short-term financial capability and a healthier capital structure. Profitability also demonstrated increased efficiency in utilizing company assets, although changes in equity returns indicated adjustments in capital management during the transformation process. Overall, the implementation of the company's transformation strategy contributed positively to strengthening financial performance and improving resilience in responding to changing business conditions and market competition. This study provides useful insights for management, investors, and other stakeholders in evaluating the effectiveness of corporate transformation strategies through financial ratio analysis and highlights the importance of maintaining financial stability to support sustainable business growth.

Changes in labor regulations through the Job Creation Law have brought significant changes to the employment system in Indonesia, particularly in terms of labor flexibility. This study aims to analyze labor flexibility after the implementation of the Job Creation Law from the perspective of Human Resource Management (HRM). The research method used is a qualitative approach through a literature study with thematic analysis of 16 scientific journals, books, and regulations related to labor flexibility and strategic Human Resource Management (HRM) practices. The results show that labor flexibility has positive impacts on companies in improving operational efficiency, productivity, and adaptability to market changes. However, on the other hand, such flexibility also creates several challenges, including job uncertainty, decreased job security, and reduced protection for contract and outsourced workers. From the HRM perspective, companies are required to create a balance between business interests and labor protection in order to maintain harmonious industrial relations. This study is expected to provide a more comprehensive understanding of labor flexibility as part of human resource management strategies in the post-labor deregulation era in Indonesia.

Changes in work patterns driven by digital technology development and post-pandemic dynamics have encouraged organizations to implement Work From Home (WFH) as an alternative working system. This policy has attracted considerable attention because it affects employee productivity and well-being, which are essential for organizational performance. However, previous studies have reported inconsistent findings regarding the effectiveness of WFH. Therefore, this study aims to analyze the impact of WFH on employee productivity and well-being. A qualitative approach was employee using the Systematic Literature Review (SLR) method by reviewing 19 scientific articles related to productivity, job satisfaction, work-life balance, and mental health. The findings show that 89,5% of articles reported positive effects of WFH through greater flexibility, work comfort, time efficiency, and improved work-life balance, wich contribute to higher productivity and well-being. Meanwhile, 10,5% identified negative effects due to inadequate work facilities, internet disruptions, burnout, and coordination difficulties. These findings indicate that WFH effectiveness is influenced by technological support, job characteristics, and organizational culture. The study implies that organizations should adopt adaptive work policies, strengthen digital infrastructure, and provide mental health support to optimize employee productivity and well-being.

The quality of Catholic Religious Education learning is an important aspect in shaping students’ faith, character, knowledge, and religious life skills. However, the learning process at SMK Negeri 1 Talibura still faces various challenges, particularly in the areas of spiritual attitudes, social attitudes, Catholic religious knowledge, and religious life skills. This study aims to describe the implementation of the Independent Learning Curriculum (Merdeka Belajar Curriculum) and its contribution to improving the quality of Catholic Religious Education learning at SMK Negeri 1 Talibura. The research employed a qualitative approach with a descriptive research design. Data were collected through observations, interviews, and documentation involving the principal, Catholic Religious Education teachers, students, and parents. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The results show that the implementation of the Independent Learning Curriculum has been carried out effectively through learning planning, learning implementation, learning assessment, and the Pancasila Student Profile Strengthening Project (P5). This implementation has had a positive impact on the learning process, outputs, and outcomes. Students demonstrated improvements in spiritual attitudes, social attitudes, Catholic religious knowledge, and religious life skills, as well as positive behavioral changes in their daily lives. The findings imply that the Independent Learning Curriculum can serve as an effective strategy for improving the quality of Catholic Religious Education learning in a holistic manner.

In the digital era, job-seeking mechanisms have evolved through e-recruitment platforms, particularly for Gen Z fresh graduates. However, seamless digital access does not inherently trigger a high intention to apply for jobs, suggesting a complex interplay between internal psychological states and external technical factors. Objective: This investigation empirically examines the extent to which self-efficacy and the effectiveness of e-recruitment systems influence the intention to apply for jobs among Gen Z fresh graduates in Tasikmalaya Regency. Methodology: This study employed an explanatory quantitative approach involving 80 subjects selected via purposive sampling. Data evaluation was conducted through Multiple Linear Regression analysis using SPSS software. Findings: The research data demonstrates that both self-efficacy and digital recruitment systems exert a positive and significant impact on job application intentions, both independently and simultaneously. Furthermore, self-efficacy was identified as a more dominant predictor compared to recruitment technology. An R-Square value of 0.590 indicates that these two variables account for 59% of the variation in job application intentions. Implications: Companies are encouraged to continuously modernize their recruitment infrastructure while considering the psychological readiness of applicants and strengthening corporate branding to attract high-potential new graduates.

This study discusses the concept of polygamy from the perspectives of Islamic law and positive law in Indonesia, focusing on the principles of justice and its impact on women and families. Polygamy is one of the issues in fiqh munakahat that continues to generate debate because it is considered closely related to patriarchal culture, gender inequality, and violence against women. This study aims to analyze the legal basis of polygamy in the Qur’an, the views of scholars of tafsir and fiqh regarding polygamy, as well as the regulation of polygamy in Indonesian legislation. This study employs a library research method with a normative-sociological approach. Data sources were obtained from books of tafsir, fiqh, hadith, Islamic legal literature, and laws and regulations related to marriage in Indonesia. The findings indicate that Islam permits polygamy under very strict conditions, particularly regarding the husband’s ability to act justly both materially and emotionally. However, justice in emotional aspects and affection is considered very difficult for ordinary people to achieve, as emphasized in Qur'an Surah An-Nisa verse 129. In Indonesian positive law, the primary principle of marriage is monogamy, while polygamy is only permitted under certain circumstances with administrative requirements and court approval. This study concludes that the practice of polygamy in the modern era should be understood contextually by considering aspects of public welfare (maslahah), the protection of women’s rights, family justice, and the primary objectives of Islamic law in establishing a harmonious family characterized by sakinah, mawaddah, and rahmah.             

The Kampung Bahari Nusantara (KBN) Program is one of the Indonesian Navy's community empowerment initiatives aimed at improving the welfare of coastal communities through the development of economic, educational, health, tourism, and defense sectors. Tlocor Hamlet, Kedungpandan Village, Jabon District, Sidoarjo Regency, possesses significant coastal resource potential and marine tourism opportunities; however, the implementation of the program has not yet achieved optimal results. This study aims to analyze the implementation of the Kampung Bahari Nusantara Program and formulate strategies to optimize its contribution to community welfare improvement. The research employed a qualitative descriptive approach through observation, interviews, and documentation involving village officials, community members, and representatives of the Indonesian Navy. The findings indicate that the program has positively impacted infrastructure development, tourism growth, and public service accessibility. Nevertheless, several challenges remain, including limited community participation, inadequate human resources, insufficient educational and health personnel, and weak inter-agency coordination. The study concludes that optimization can be achieved through strengthening stakeholder collaboration, enhancing community empowerment, improving infrastructure maintenance, and expanding educational and health services. These efforts are expected to promote sustainable welfare improvement and strengthen maritime resilience in coastal areas.

The increasingly dynamic organizational environment demands strategic human resource management to maintain competitiveness and achieve organizational goals. Performance appraisal serves not only as an evaluation tool but also as the basis for decision-making regarding employee career development. This study aims to analyze the impact of performance appraisal on career development based on various empirical research findings. The method used is a Systematic Literature Review (SLR) with the PRISMA framework and a descriptive-qualitative approach. Data were obtained from scientific articles on Google Scholar, Garuda, and ScienceDirect containing quantitative studies from the 2022–2026 period. The data were then analyzed using narrative synthesis to identify patterns of relationships between performance appraisal and career development. The results of the study indicate that performance appraisal has a positive and significant effect on employee career development. An objective, transparent, and measurable appraisal system helps organizations identify employee potential, enhance competencies, determine training needs, and support promotions and career opportunities. These findings align with Performance Management Theory, Human Capital Theory, Goal-Setting Theory, and Expectancy Theory. Therefore, the integration of performance appraisal and career development is a key strategy in building a competent, productive, and sustainable workforce.

This study aimed to increase students’ learning activeness and reduce boredom in Indonesian language lessons through the implementation of the Project Based Learning (PjBL) model for first-grade students at MI Ma’arif NU Bebekan. The research was conducted using an observation method during the learning process. The subjects of this study were first-grade students of MI Ma’arif NU Bebekan. Data were collected through observations of students’ activities, participation in learning, enthusiasm in completing projects, and responses during Indonesian language lessons. The observation results showed that the implementation of Project Based Learning had a positive impact on the learning process. Before the implementation of this model, some students appeared less active, easily bored, and less involved in classroom activities. After learning was carried out through project-based activities related to Indonesian language materials, students became more interested in participating in lessons, more confident in asking and answering questions, and more active in collaborating with their classmates to complete assignments. In addition, the learning atmosphere became more enjoyable because students were directly involved in activities connected to their daily experiences. Based on the findings, it can be concluded that the implementation of Project Based Learning was effective in increasing learning activeness and reducing boredom among first-grade students of MI Ma’arif NU Bebekan in Indonesian language lessons. This learning model can serve as an effective alternative for creating a more engaging, active, and meaningful learning experience for elementary school students.

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

The development of the internet and social media has encouraged e-commerce companies to utilize digital platforms as a marketing tool, one of which is Shopee through TikTok social media. The high frequency of digital advertising is thought to influence consumer attitudes, especially among Generation Z as active TikTok users. To determine the impact of Shopee's digital advertising frequency on consumer attitudes using promotions as a mediating variable on Generation Z TikTok social media users in Tasikmalaya, this study employed quantitative, descriptive, and verification techniques. A total of 100 respondents were sampled using purposive sampling techniques. An online questionnaire with a Likert scale of 1 to 5 was used to collect research data. Data were analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS) with the help of SmartPLS 4. The results showed that advertising frequency significantly and positively influenced consumer attitudes and promotions. In addition, promotions can mediate the effect of advertising frequency on consumer attitudes and have a beneficial and significant impact. These results indicate that consumer opinions towards Shopee will be more positive if advertisements are displayed more frequently and supported by appropriate promotions. This study serves as an academic reference and information source for businesses seeking to optimize social media-based digital marketing strategies.

Reading and writing literacy is a fundamental competency that supports elementary school students’ learning success. However, the development of digital technology has changed students’ learning habits, with some students preferring gadgets over reading books. This study aims to analyze the reading and writing literacy skills of fourth-grade students at SD 3 Wergu Wetan in the digital era, identify factors influencing literacy skills, examine the impact of digital media use on literacy habits, and describe school efforts to strengthen literacy culture. This research employed a qualitative approach with a case study design involving fourth-grade teachers and students. Data were collected through observation, interviews, documentation, and questionnaires, then analyzed using an interactive model consisting of data reduction, data display, and conclusion drawing. The results indicate that students’ literacy skills are categorized as fairly good, with a positive response percentage of 70.4%. Nevertheless, some students still require support in understanding reading materials and developing writing skills. Digital media influences literacy habits as both a challenge and an opportunity when used appropriately. School initiatives through the Wednesday Morning Literacy Program, visual-based learning media, and regular reading and writing activities contribute to strengthening literacy culture. Collaboration among schools, teachers, and parents is needed to optimize digital technology use while improving students’ literacy skills.

This study aims to analyze the impact of nickel mining activities on the religious life of the community in West Kabaena District, Bombana Regency. The research employed a qualitative method with a descriptive approach to obtain an in-depth understanding of the social and religious changes occurring within the community. Data were collected through interviews, observations, and documentation involving religious leaders, community leaders, youth representatives, and mining workers. The collected data were analyzed through data reduction, data display, and conclusion drawing. The findings indicate that nickel mining activities have not diminished the community’s understanding of environmental stewardship as a religious responsibility. However, increasing economic dependence on the mining sector has gradually reduced public concern for environmental preservation. In the religious sphere, mining activities have contributed positively by supporting the construction and improvement of worship facilities and religious programs. Nevertheless, work-related demands have reduced the participation of some community members in religious activities. Furthermore, mining activities have affected social solidarity within the community. Values such as brotherhood, mutual cooperation, and social care remain preserved, although changes in social interaction patterns and widening economic disparities have become increasingly apparent. The study concludes that nickel mining activities generate both positive and negative impacts on the religious life of the West Kabaena community. Therefore, balanced policies integrating economic development, environmental sustainability, and religious values are essential to promote sustainable community welfare and strengthen social harmony.