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The need for housing is increasingly pressing with population growth and urbanization, while affordability remains a challenge for single-income households. The purpose of this investigation is to assess the impact of price also location on home purchase decisions using a literature review. This approach involves reviewing, analyzing, and synthesizing various relevant literature sources, such as scientific journals, books, undergraduate theses, also previous investigation reports that discuss factors influencing home purchase decisions. The study concludes that price plays a positive also significant role in home purchase decisions, as consumers prefer homes with prices commensurate with their purchasing power and the quality offered. Location has also been shown to influence decisions, particularly when housing is conveniently situated at a key location  and the availability of public facilities. However, certain studies indicate that price and location are not always the primary determinants of decision-making, as other variables such as promotion, brand image, product quality, and lifestyle also play a role.

This study aims to analyze the influence of organizational culture on employee performance through job satisfaction at the Banda Aceh City Environmental, Sanitation, and Beautification Office. This study employs a quantitative approach using an associative method. The study population consisted of 44 civil servants, all of whom were included in the sample using a census method. Data collection was conducted via a questionnaire using a Likert scale, supplemented by observations and interviews. The data analysis techniques employed included path analysis, t-tests, the coefficient of determination (R²), and the Sobel test to examine the mediating role. The results of the study indicate that organizational culture has a positive and significant effect on employee performance, with a significance value of 0.004 and a calculated t-value of 3.014. Organizational culture also has a positive and significant effect on job satisfaction, with a p-value of 0.003 and a t-statistic of 3.940. Furthermore, job satisfaction has a positive and significant effect on employee performance with a significance value of 0.000 and a t-value of 5.174. A mediation test using the Sobel test indicates that job satisfaction significantly mediates the effect of organizational culture on employee performance with a t-value of 3.818 (>1.96). The coefficient of determination of 0.832 indicates that 83.2% of the variation in employee performance can be explained by organizational culture, job satisfaction, and their interaction, while the remainder is influenced by other variables outside the scope of this study. Thus, it can be concluded that organizational culture has a strong influence on improving employee performance, both directly and through job satisfaction as a mediating variable.

This study aims to: (1) describe the Arabic learning outcomes of boarding students at MAS DDI Pattojo; (2) describe the Arabic learning outcomes of non-boarding students; and (3) compare the learning outcomes of both groups. The research used a quantitative method with sociological and pedagogical approaches. The population consisted of 77 students from grades X and XI, with a saturated sampling technique involving 45 boarding students and 32 non-boarding students. Data were collected through observation, tests, and documentation, while data analysis applied descriptive and inferential statistical techniques. The findings show that both groups demonstrated relatively low performance in Arabic reading skills (mahārah qirā’ah). Boarding students achieved an average score of 30.89, while non-boarding students obtained an average score of 29.69. Furthermore, the Mann-Whitney U test revealed no significant difference between the two groups, as indicated by an Asymp. Sig. value of 0.615, which is greater than 0.05. These results indicate that the place of residence, whether boarding or non-boarding, is not a major factor influencing Arabic learning outcomes at MAS DDI Pattojo, suggesting that other educational or instructional factors may play a more significant role.

Cryptocurrency has become a rapidly developing digital asset class that attracts widespread investor interest due to its decentralized, anonymous, and highly volatile nature. Such volatility creates uncertainty in market movements, making it important to understand the factors that drive fluctuations in returns. This research aims to examine how fundamental indicators namely price, trading volume, and market capitalization affect return volatility, as well as to determine which cryptocurrency demonstrates the highest market efficiency based on risk assessment. The study uses panel data covering the five largest cryptocurrencies by market capitalization (Bitcoin, Ethereum, Tether, USD Coin, and Binance Coin) over the period 2019–2023. The analytical methods applied include panel data regression to identify the determinants of volatility and Value at Risk (VaR) to measure asset risk and efficiency. The findings show that price and trading volume positively and significantly increase return volatility, whereas market capitalization exerts a negative and significant effect, indicating its stabilizing role. Based on VaR analysis, Binance Coin (BNB) emerges as the asset with the highest market efficiency. The study concludes that fundamental indicators play a crucial role in shaping volatility and that BNB offers relatively better risk performance compared to its peers.

This study aims to examine the effect of profitability ratios, namely Earnings per Share (EPS), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE), on the stock price of PT Ciputra Development Tbk during the 2016–2023 period. The research employs a quantitative approach with a causal research design using secondary data derived from quarterly financial statements and stock closing prices published by the Indonesia Stock Exchange. The data were analyzed using multiple linear regression, supported by classical assumption tests, partial hypothesis testing (t-test), simultaneous testing (F-test), and the coefficient of determination (R²). The results show that EPS, NPM, and ROA do not have a significant effect on stock prices, while ROE has a positive and significant effect. Simultaneously, all profitability variables do not significantly influence stock prices. The coefficient of determination indicates that profitability ratios explain a relatively small proportion of stock price variation, suggesting that stock prices in the property sector are influenced more by external and market-related factors than by short-term profitability indicators. These findings imply that ROE is the most relevant profitability indicator for investors in assessing property sector stocks, while other profitability ratios play a limited role.

The Sharia Supervisory Board (SSB) plays a crucial role in ensuring that Islamic insurance companies operate in accordance with sharia principles. This study aims to analyze the role of the SSB in overseeing products, contract types, and risk management practices used by Islamic insurance companies. To conduct this analysis, a literature review was used, compiling fatwas from the National Sharia Council (DSN-MUI), regulations issued by the Financial Services Authority (OJK), and academic references on sharia governance. The results indicate that the SSB's role extends beyond issuing fatwas to conducting preventive and corrective supervision of the implementation of contracts such as tabarru' (a type of contract), wakalah bil ujrah (a type of contract), and mudharabah (a type of contract). The SSB also plays a role in evaluating investment feasibility to ensure compliance with halal principles. Although the presence of the SSB increases the trust of insurance participants, challenges remain, such as the limited number of sharia experts, the completeness of independent supervision, and the public's lack of understanding of the SSB's role. Therefore, capacity building of the SSB and strong cooperation with regulators are needed to ensure a more credible and sustainable Islamic insurance system.

The role of the Regional People's Representative Council (DPRD) Secretariat is crucial in supporting the effective supervision function of the DPRD as a pillar of good governance. However, at the Cilegon City DPRD Secretariat, this role faces significant constraints due to a policy of assigning staff to assist in work visits that is not competency-based, which risks weakening local government accountability. This research aims to analyze the facilitation role of the Cilegon City DPRD Secretariat, identify the constraints arising from the removal of expert supervision staff, and formulate optimization strategies to strengthen the institution's role. This study uses a qualitative descriptive method, with data collected through in-depth interviews with key informants within the Secretariat, observation, and document analysis. The research findings indicate that (1) the Secretariat's role has been degraded to be administrative rather than substantive; (2) the main constraint stems from a staff assignment system that ignores competence, which leads to a decline in the quality of supervision reports; and (3) there is an urgent need to reform the human resource management (HRM) system. It is concluded that the optimization of the Secretariat's role can only be achieved by reforming the staff assignment policy and implementing structured competency development programs to restore professionalism and effective support for the DPRD's supervision function. Therefore, this research recommends three strategic steps: in the short term, revising the staff assignment policy to prioritize competence; in the medium term, developing and implementing clear Competency-Based HRM Guidelines; and in the long term, organizing continuous functional training programs to enhance staff capacity in professionally and effectively supporting the DPRD's supervision function.

Micro, Small, and Medium Enterprises (MSMEs) are pivotal to the economic development of a country, contributing significantly to job creation, poverty alleviation, and the overall growth of the economy. In Indonesia, including Kupang City, MSMEs are considered a key pillar of the national economy. Despite their economic importance, MSMEs face challenges in fulfilling their tax obligations, with many failing to report taxes in accordance with the law. This non-compliance not only affects tax revenue collection but also hinders the effectiveness of the tax system. This study aimed to identify the factors influencing MSME tax reporting obligations in Kupang City by analyzing the roles of knowledge, understanding, awareness, and tax sanctions. Using a quantitative survey method, the research gathered data from MSMEs registered at the Kupang Tax Office (KPP Pratama). The findings revealed that knowledge, awareness, and tax sanctions have a significant impact on MSMEs' compliance with tax reporting obligations. In particular, knowledge and awareness were found to increase MSMEs' understanding of their responsibilities, motivating them to fulfill their tax obligations. On the other hand, tax understanding, despite being important, did not have a significant direct effect on compliance, which may indicate that practical experience and exposure to tax-related practices play a more crucial role. Moreover, when analyzed simultaneously, all four variables—knowledge, understanding, awareness, and tax sanctions—had a significant impact on MSMEs' tax reporting obligations. These results highlight the importance of targeted interventions, such as comprehensive tax education and regular outreach programs. By offering training sessions, mentoring, and practical workshops, tax authorities can better engage with MSMEs and improve their tax compliance rates.

The digital economy has significantly transformed economic growth by introducing innovations in payment systems and financial services. The modernization of payment instruments through monetary policy has enhanced the ability to control inflation and ensure financial system stability. This study aims to analyze the effectiveness of monetary policy and the utilization of the digital economy in maintaining financial stability in Indonesia. Using time series data from 2010 to 2024 obtained from the World Bank, this research applies the Vector Autoregression (VAR) method to examine both short-term and long-term relationships among variables, including e-money, money supply, inflation, exchange rate, interest rate, and credit card usage. The results show that e-money has a significant reciprocal influence on the money supply, while inflation is also affected by e-money and interest rates. The impulse response function demonstrates that the interactions among these variables tend to converge towards equilibrium over time. Variance decomposition analysis indicates that in the short term, e-money primarily drives financial stability, whereas in the medium and long term, the money supply plays a dominant role. Overall, the findings suggest that monetary policy, supported by digital economic systems, effectively enhances financial system stability in Indonesia. This research contributes to understanding the dual effect of digital payment innovations and provides recommendations for policymakers to strengthen financial inclusion, economic resilience, and macro-financial stability in the digital era.

This study is based on the role of Islamic religious instructors in marriage guidance for prospective brides and grooms at the Jekan Raya Religious Affairs Office. The role of religious instructors has a strategic position to equip couples in building a household that is sakinah, mawaddah, and rahmah. In its implementation, instructors have an important role as inspirators, motivators, catalysts, stabilizers, facilitators, and government employees. This study aims to determine the role of Islamic religious instructors in marriage guidance for prospective brides and grooms at the Jekan Raya Religious Affairs Office, as well as to identify supporting and inhibiting factors in carrying out this role. The method used in this study is a descriptive qualitative method with data collection techniques through observation, interviews, and documentation. The results of the study indicate that religious instructors have carried out their roles in accordance with their duties and functions, namely providing guidance that includes religious, psychological, and social aspects. However, there are several inhibiting factors such as time constraints and lack of understanding of participants, as well as supporting factors such as the instructor's scientific background and communication skills, and empathy. The conclusion of this study is that the role of Islamic religious instructors is very important in the success of the marriage guidance program, but the effectiveness of its implementation is greatly influenced by supporting and inhibiting factors in the field.  

In the context of improving the quality of early childhood education, educational management plays a central role. Effective and efficient management is able to manage various existing resources optimally so as to create a conducive and quality learning environment. In addition, management is also responsible for designing learning programs that are in accordance with the needs of child development, supervising, evaluating, and providing training and professional development for educators. Thus, the role of management is not only administrative, but also strategic in improving the quality of early childhood education services. This research is a type of literature study. Library Research refers to a series of broad and systematic activities that are closely related to various sophisticated methodologies used in careful library data collection, comprehensive reading and accurate recording of relevant information, and complex processing of various research materials. Based on the results of the literature, the data collected shows that the role of management in improving the quality of early childhood education (PAUD) is very complex and multidimensional. The studies reviewed underline the importance of comprehensive planning, including the development of relevant curricula, the provision of adequate facilities and infrastructure, and the management of quality human resources. In addition, efficient organization, effective program implementation, and structured supervision have also been shown to contribute significantly to improving the quality of PAUD.

This study aims to determine the effect of influencer marketing and word-of-mouth on the interest of Trunojoyo Madura University students to buy Glad2Glow skin care products. Influencer marketing and word-of-mouth are seen as important factors in influencing consumer decisions when making purchases, especially in the beauty industry where recommendations and promotions play a big role. Using a questionnaire method, 22 students of Trunojoyo University Madura participated in this quantitative research. Data were analyzed using multiple linear regression techniques to determine the relationship between influencer marketing and word-of-mouth with purchase intention. The results showed that consumer intention to purchase Glad2Glow products is strongly and positively influenced by word-of- mouth and influencer marketing. These results provide insights to marketers on how to utilize customer recommendations and influencers to increase sales of skincare products in relevant target markets.

Education in the 21st century requires teachers as educators to be more adaptive and innovative in developing critical, creative, communicative, and collaborative thinking skills. However, not all teachers are able to play such a role. Therefore, metasa researchers need to re-actualize literacy about learning strategies in the 21st century. The purpose of this study is to re-strengthen the actualization of the concept of learning strategies in responding to challenges in the 21st century. This research method uses Systematic Literature Review (SLR), this study analyzes various scientific sources related to learning strategies that are in accordance with the needs of modern education. The results of this study indicate that there are several learning strategies that can be actualized by teachers in responding to the challenges of education in the 21st century, including examining the definition of learning strategies in the contexy of 21st century education, identifying criteria for selecting relevant strategies, types of 21st century learning strategies, opportunities utilized in implementing learning strategies and challenges that need to be overcome by educators. These findings are expected to be a reference for educationin developing learning strategies that are in accordance with the demands of the times.

This study aims to examine the effect of interaction frequency among 2023 cohort Sharia Accounting students on the effectiveness of online learning. The research was motivated by the increasing implementation of online classes, especially during lecturer absences or national holidays. A quantitative approach was applied through a questionnaire distributed to students. Data were analyzed using validity, reliability, normality, homogeneity, and One Way ANOVA tests. The results indicate that although students showed a reasonable frequency of interaction, there was no significant effect on learning effectiveness. This suggests that interaction alone may not be the key factor in successful online learning. Other elements such as motivation, teaching methods, and learning environment may also play an important role. The study recommends that students engage more consistently in class and that lecturers develop more engaging and interactive online learning strategies.

This study is conducted to assess the relationship between Good Corporate Governance (GCG) practices and the financial performance of LQ45-listed companies, in which firm size plays a moderating role. A sample of 23 firms, consistently listed in the LQ45 index between 2019 and 2023, was utilized in this study. The selection of companies relied on purposive sampling as the selection technique. The analysis of the data was conducted by utilizing a regression model with a data panel, with the software EViews 13 being utilized for this purpose. The findings of the study demonstrated that independent commissioners contributed positively and significantly to the firm’s return on assets (ROA). Insider share ownership and board size demonstrated no significant impact. Conversely, ROA was adversely and significantly influenced by of the audit committee. The results of the moderation test demonstrate that the correlation between insider ownership and ROA is strengthened, while the correlation between independent board commissioners and ROA is weakened. Moreover, the study determined that the board size and the audit committee were not moderated by return on assets (ROA).

As the backbone of the global economy, Micro, Small, and Medium Enterprises (MSMEs) have a very important role. One of the success factors for SMEs is the effective management of Human Resources (HR). HR management is not only about recruiting and retaining employees, but it also involves strategies that blend human potential with business goals. Additionally, managing an employee team can be a challenge that requires the right skills and strategies. From sourcing top talent to designing effective training programs, everything needs to be well organized to support business growth and sustainability. The Community Service Activity of the Faculty of Economics and Business, Universitas Pelita Bangsa will be carried out online and offline (hybrid), located at the Alam Raya Residence Cluster Block B2 No 12A, Sukasari, Serang Baru, Bekasi Regency and also via Zoom.

 This study aims to test and analyze the influence of leadership style , organizational culture and organizational justice partially and simultaneously on the performance of employees of the Bank Indonesia Jember Representative Office. The population in this study were all employees of Bank Indonesia Jember with a sampling technique of saturated sampling technique totaling 42 employees. The analysis method used is multiple linear regression analysis. Based on the results of the data analysis, it shows that partially, leadership style does not have a significant effect on employee performance. However, certain aspects such as decision making, motivation, communication, employee control, and emotional control play an important role. Improvements in this aspect can support performance indirectly. Organizational culture significantly affects employee performance. Self-awareness, aggressiveness, personality, performance, and team orientation play a role in creating a productive work environment. Organizational justice does not significantly affect employee performance. Indicators such as resource allocation, procedural fairness, and personal relationships play an important role. The three variables ( leadership style , organizational culture, and organizational justice) together affect employee performance. In addition, the researcher's suggestions for further research are expected to complement the limitations of the researcher's problems such as increasing the number of samples, for example all employees of KpwBI Jember, or adding independent variables to be studied, for example motivation, discipline, workload, occupational health and work life balance.

Employee productivity is a crucial factor in a company's success. Educational qualifications are believed to enhance skills and work efficiency. However, in some companies, employees with lower education levels exhibit productivity nearly equal to those with higher education. This study aims to analyze the impact of educational qualifications on employee productivity. A quantitative research method was used with simple linear regression. Data was collected through questionnaires from 30 respondents in the studied company. The analysis results indicate that educational qualifications significantly affect productivity. The t-test produced a t-value of 2.919 with a p-value of 0.007 (<0.05), leading to the rejection of H₀. The regression coefficient (B) of 0.443 suggests that each unit increase in educational qualification raises productivity by 0.443 units. The coefficient of determination (R²) of 0.233 indicates that 23.3% of productivity variability is influenced by educational qualifications, while 76.7% is affected by other factors such as work experience and skills. In conclusion, educational qualifications impact employee productivity, but other factors also play a significant role. Companies are advised not only to consider education levels in recruitment but also to enhance training and skill development to optimize employee productivity.

Earnings management remains a critical topic in financial reporting, as it can mislead stakeholders and distort the actual financial performance of a company. This study aims to analyze and test the effect of deferred tax assets, deferred tax expenses, and managerial ownership on earnings management in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The motivation behind this research stems from the increasing concerns over the use of tax-related components and ownership structures as instruments in manipulating financial outcomes. The research employs a descriptive method with a quantitative approach, utilizing secondary data sourced from published financial statements and annual reports. The sample is selected through purposive sampling based on specific criteria, resulting in a total of 10 companies being analyzed. The analytical techniques applied include descriptive statistics, panel data regression, classical assumption tests, multiple linear regression, and hypothesis testing to ensure robust and valid results. The findings reveal that deferred tax assets do not significantly affect earnings management practices. In contrast, deferred tax expenses and managerial ownership are found to have a significant influence on earnings management. Furthermore, when tested simultaneously, deferred tax assets, deferred tax expenses, and managerial ownership collectively exhibit a significant effect on earnings management. These results imply that while not all tax-related variables influence earnings manipulation, certain components—particularly deferred tax expenses and ownership structure—play a pivotal role. This study contributes to the literature by providing empirical evidence on the relevance of tax accounting and governance mechanisms in shaping earnings quality.

Low back pain (LBP) is a common health issue that affects both adolescents and the elderly, impacting their daily activities and overall quality of life. This study aims to identify the causes, risk factors, and preventive measures associated with LBP in these two age groups. Various factors, including posture, physical activity, body weight, and occupational or academic demands, contribute to the prevalence of LBP. In adolescents, prolonged sitting, improper posture, and excessive screen time are significant contributors, while in the elderly, age-related degenerative changes, decreased muscle strength, and chronic conditions such as osteoporosis play a major role. This study utilizes a literature review and observational analysis to explore the similarities and differences in LBP risk factors across different age groups. The findings suggest that early prevention through proper ergonomics, regular exercise, and healthy lifestyle choices can help reduce the incidence of LBP. Additionally, awareness and education about spinal health should be emphasized in both adolescents and the elderly to mitigate future complications. This research highlights the importance of a multidisciplinary approach, including physiotherapy, medical interventions, and lifestyle modifications, in managing and preventing LBP effectively.