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This study aims to analyze the implementation of efficiency, effectiveness, and consistency in the Standard Operating Procedure for goods procurement in the purchasing department of The Oberoi Beach Resort, Bali. This research employed a descriptive qualitative approach, with data collected through semi-structured interviews, observation, and documentation. The informants included parties directly involved in procurement activities, namely the Purchasing Manager, Purchasing Supervisor, Purchasing Staff, Receiving Staff, and user departments. Data were analyzed through data reduction, data display, and conclusion drawing and verification. The findings show that the goods procurement SOP has been implemented in a structured manner through Purchase Requisition submission, document approval, Purchase Order issuance, supplier ordering, and goods inspection by the receiving department. The SOP is effective in supporting hotel operational needs and relatively consistent because control stages are maintained even under urgent requests. However, efficiency has not been fully optimized because administrative and approval processes still rely on a manual paper-based system. Other barriers include inventory data input errors, supplier stock limitations, customs constraints, and weather-related distribution disruptions. This study recommends the implementation of e-procurement, stronger interdepartmental coordination, improved inventory data accuracy, and supplier diversification.

Musi Rawas Utara Regency is categorized as an underdeveloped, frontier, and outermost (3T) region that still faces serious challenges in human development, particularly within the education dimension. Although the Human Development Index (HDI) indicates an upward trend, the School Enrollment Rate (SER) and the mean years of schooling at the secondary education level remain relatively low and lag behind other regions. This condition is influenced by limited access to secondary education, household economic vulnerability, and disparities in the quality and distribution of educators in remote areas. This policy paper aims to analyze secondary education issues as a primary obstacle to increasing the HDI of Musi Rawas Utara Regency and to formulate effective and sustainable policy alternatives. The method used is a qualitative descriptive analysis through a literature study, utilizing data from the Central Bureau of Statistics (BPS), regional planning documents, as well as relevant national regulations and policies. The analysis was conducted using a SWOT approach to identify the strengths, weaknesses, opportunities, and threats of the regional education policy. The results of the study show that improving the HDI requires integrated, affirmative, and region-based education policies. Three main policy alternatives recommended include expanding and equalizing access to secondary education, strengthening educational assistance and social protection for vulnerable families, and sustainably distributing and improving teacher quality. The implementation of these policies is expected to increase the SER, extend the mean years of schooling, and strengthen the quality of human resources as a foundation for sustainable development in Musi Rawas Utara Regency.

Studi ini menganalisis elemen desain dan semiotika visual konten Instagram pada akun @disparekrafpora_gorontaloprov milik Dinas Pariwisata, Ekonomi Kreatif, Pemuda, dan Olahraga Provinsi Gorontalo sebagai media komunikasi visual dalam membangun identitas pariwisata daerah. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode semiotika Roland Barthes pada tiga tingkat makna: denotasi, konotasi, dan mitos. Objek penelitian adalah konten visual pada akun Instagram dengan 1.989 unggahan dan 5.643 pengikut per Mei 2026, yang dipilih secara purposif berdasarkan kategori foto destinasi alam, infografis promosi, dan konten budaya/agama. Analisis berfokus pada elemen desain termasuk tipografi, warna, tata letak, dan fotografi. Hasil penelitian menunjukkan bahwa konten secara konsisten menggunakan palet warna hijau-putih yang mewakili alam Gorontalo, tipografi sans-serif yang berani yang memproyeksikan modernitas, dan fotografi destinasi (pantai, air terjun, hiu paus, Masjid Baiturrahim) yang membentuk narasi mitologis Gorontalo sebagai surga tersembunyi dan 'Serambi Madinah' Sulawesi. Elemen-elemen desain ini bekerja secara sinergis untuk membangun identitas pariwisata Gorontalo di ruang digital.

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 examines the effects of Net Profit Margin, audit opinion, and firm size on audit delay among construction companies listed on the Indonesia Stock Exchange from 2019 to 2025. Audit delay is measured as the period between the fiscal year-end and the issuance date of the independent auditor’s report. Timely financial reporting is particularly important in the construction sector due to its complex long-term projects, progress-based revenue recognition, cost estimation, and high financial risks. Using a quantitative approach, the study analyzes secondary data from annual financial statements and independent auditor reports. The sample includes 14 construction companies observed over seven years, producing 98 observations. Panel data regression was conducted using EViews, with the Chow, Hausman, and Lagrange Multiplier tests identifying the Random Effect Model as the most appropriate estimation method. The findings show that Net Profit Margin does not significantly affect audit delay. In contrast, audit opinion and firm size have negative and significant effects, indicating that favorable audit opinions and larger company size are associated with shorter audit completion periods. Collectively, the three variables significantly influence audit delay, although they explain only 15.75% of its variation.

This study compared the performance of SARIMA and Prophet models in forecasting daily close prices of three major Indonesian banking stocks: BBCA, BBRI, and BMRI, using data from January 2020 to March 2026. Data were retrieved via the yfinance library, preprocessed, and split into 80% training and 20% testing sets. SARIMA modeling followed the Box-Jenkins procedure, while Prophet was configured with a Lag-1 regressor, weekly and monthly seasonality, Indonesian public holidays, and log transformation. Model performance was evaluated using MAPE, MSE, and Dstat metrics. Results showed that SARIMA outperformed Prophet in MAPE and MSE across all six stock-variable combinations, with MAPE values ranging from 1.3368% to 1.9386% for SARIMA and 1.5992% to 2.2300% for Prophet. However, Prophet demonstrated marginally higher Dstat values in several series. Both models achieved "Very Good" forecasting accuracy. A web-based forecasting system was also developed using Streamlit to make the models accessible to investors.

This study aims to analyze the influence of work motivation and supervision on employee performance through job satisfaction at the Population Control and Family Planning Office (DPPKB) of East Kutai Regency. A quantitative approach was employed using census sampling technique involving 84 employees. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS software. The results reveal that: (1) work motivation positively and significantly affects job satisfaction (β = 0.263, p = 0.039); (2) supervision has a stronger positive effect on job satisfaction (β = 0.409, p = 0.000); (3) work motivation does not directly affect employee performance (β = 0.136, p = 0.248); (4) supervision does not directly affect employee performance (β = 0.140, p = 0.186); (5) job satisfaction is the strongest predictor of employee performance (β = 0.565, p = 0.000); (6) job satisfaction does not significantly mediate the work motivation–performance relationship (β = 0.149, p = 0.056); and (7) job satisfaction fully mediates the supervision–performance relationship (β = 0.231, p = 0.001). These findings suggest that improving public-sector employee performance requires a humanistic supervisory approach centered on employee psychological well-being.

The surge in young investors in the country indicates that university students are increasingly drawn to the financial markets. Unfortunately, the soundness of students' investment choices often lacks a foundation of clear reasoning, as they remain swayed by social influences, limited insight, and the rapid technological advancements that facilitate access to investment opportunities. This study aims to unravel the determinants of students' investment decisions through the lens of the Theory of Planned Behavior (TPB), focusing on financial literacy, risk tolerance, and technology—three factors frequently examined in existing literature. A qualitative approach was adopted, involving a literature review of scholarly articles published between 2020 and 2024. Data gathered from relevant academic sources were analyzed using content analysis techniques to identify research patterns, conceptual relationships, and the consistency of prior findings. The results reveal that the Theory of Planned Behavior effectively explains students' investment decisions through the interplay of attitudes, subjective norms, and perceived behavioral control. Financial literacy emerges as the most robust and consistent determinant influencing investment decisions; risk tolerance shapes investment preferences; and technology acts as a catalyst, enhancing accessibility and convenience. These findings suggest that deepening financial literacy—supported by optimal technology use and adequate risk awareness—can empower students to make investment decisions that are rational, well-calculated, and long-term oriented.

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.

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.

This study examines the implementation of Environmental, Social, and Governance (ESG) principles as a sustainability instrument for consumer cooperatives from the perspective of Islamic economics. Consumer cooperatives, as people-based economic institutions, face significant challenges in maintaining sustainability amid rapid economic transformation and increasing demands for corporate accountability. ESG, as a global framework for measuring sustainability performance, is considered relevant to the values of Islamic economics which emphasize justice, transparency, social benefit, and environmental responsibility. This research uses a qualitative approach through literature study and document analysis to formulate a conceptual model of ESG implementation in consumer cooperatives based on Islamic economic principles. The findings show that ESG dimensions are in line with maqashid al-syariah, namely the protection of religion, life, intellect, lineage, and property. Environmental aspects correlate with the stewardship principle of khalifah fil ardh, while social aspects align with the concept of takaful ijtima’i, and governance reflects the values of amanah and shura. This study offers a conceptual framework for integrating ESG within the cooperative institutional governance system as a strategic step toward sustainable and equitable economic development.

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.

Penelitian ini bertujuan untuk menganalisis penerapan implementasi manajemen sumber daya manusia (SDM) dalam pengelolaan tenaga kerja asing (TKA) di Indonesia, dengan fokus pada proses perizinan, pengelola SDM dan Knowledge transfer. Peningkatan jumlah TKA di Indonesia menunjukan kebutuhan Perusahaan terhadap kompetensi global yang tidak sepenuhnya tersedia dipasar tenaga kerja lokal. Menurut data Kementerian ketenagakerjaan jumlah TKA meningkat dari 102.902 orang (2021) menjadi 183.964 orang (2024), menunjukan tren peningkatan signifikan yang membutuhkan sistem manajemen SDM  yang efektif dan adaptif. Metode penelitian menggunakan pendekatan  metode kualitatif deskriptif melalui studi Pustaka dengan menggunakan sumber primer berupa peraturan perundang-undangan serta sumber sekunder dari jurnal ilmiah dan dan laporan penelitian terdahulu. Analisis menggunakan perspektif Manajemen sumber daya manusia (HRM) dan Resource-Based View (RBV) untuk memahami bagaimana Perusahaan memanfaatkan tenaga kerja asing sebagai sumber daya strategis. Hasil penelitian menunjukkan bahwa implementasi manajemen SDM dalam proses perizinan dan pengelolaan tenaga kerja asing telah dilakukan  melalui proses administrasi perizinan, perekrutan, penempatan kerja, pelatihan, pengawasan, serta evaluasi kinerja tenaga kerja asing. Namun, perusahaan masih menghadapi beberapa kendala seperti perubahan peraturan ketenagakerjaan, hambatan administrasi terkait otorisasi, perbedaan budaya ditempat kerja, dan proses knowledge transfer kepada tenaga kerja lokal. Oleh karena itu, perlu ditingkatkan koordinasi antara perusahaan dan pemerintah serta memperkuat sistem manajemen SDM agar pengelolaan tenaga kerja asing dapat beroperasi dengan cara yang lebih efisien dan sesuai dengan peraturan yang berlaku di Indonesia.

Sufism as a spiritual approach has a great potential to prevent mental health problems among Generation Z students at UIN Walisongo Semarang. This is because Sufism focuses on inner balance, self-awareness, and strengthening spiritual values that can be a source of psychological resilience. This study aims to investigate how Sufism practices such as dhikr, self-reflection, and spiritual guidance can help prevent mental health problems, such as stress, anxiety, and loneliness among Generation Z students. The method used in this study is a qualitative study with a phenomenological design. Data were obtained from in-depth interviews with students, observations of religious activities on campus, and focus group discussions, then analyzed thematically. Interviews were conducted with three students: Wilda Ismatus Sarifah (Faculty of Tarbiyah and Teacher Training), Sinta Wahdatul Khusna (Faculty of Tarbiyah of Social and Political Sciences), and Umi Fathonah (Faculty of Tarbiyah and Teacher Training). The study found that regular Sufism practice guided by experienced individuals helped students feel more meaningful, more socially connected, and develop coping strategies. This was associated with reduced symptoms of stress and anxiety, as well as improved well-being. The study recommends integrating Sufism-based spiritual programs into campus counseling services and character development activities. It also recommends training spiritual mentors and fostering collaboration between student welfare units and religious institutions on campus to support the mental health of young people.

Background:The digital transformation in education requires teachers to possess adequate competencies in utilizing technology to support innovative, interactive, and student-centered learning. However, the integration of digital platforms into classroom practices remains limited due to teachers’ varying levels of digital competence and experience. This community service program aimed to improve teachers’ competencies in utilizing digital platforms to support innovative learning implementation at SMAN 8 Banda Aceh. Methods:The program employed a participatory approach consisting of needs assessment, workshops, hands-on practice, mentoring, evaluation, and reflection activities. A total of 40 teachers from various subject areas participated in the program. The training materials included the use of Canva for developing digital learning media, Quizizz for gamified assessments, Google Workspace for collaborative learning, and Artificial Intelligence (AI) technologies to assist in instructional material development and creative learning activities. Program evaluation was conducted through participant observation, assessment of digital learning products, satisfaction questionnaires, and reflective discussions. Results: The results showed that participants successfully produced 18 interactive presentations using Canva, 10 digital modules, 8 Quizizz-based quizzes, and 4 evaluation instruments using Google Forms. Furthermore, teachers demonstrated improved competencies in designing digital learning media, developing technology-based assessments, integrating digital platforms into instructional practices, and utilizing AI as a learning support tool. The high level of participation and enthusiasm among participants indicated the effectiveness of the program in strengthening teachers’ digital literacy and technological competencies. Conclusion: In conclusion, the community service program successfully enhanced teachers’ competencies in utilizing digital platforms to support innovative learning in schools.

A research team at BCA KCU Veterans Company in Surabaya conducted a study to determine how job satisfaction and their participation in recognition and reward programs affect their performance at work. By sending a survey to 66 workers in the business sector, this study applied quantitative survey stages. Multiple linear regression evaluation was performed on the collected data. Workplace performance was the dependent variable, while factors such as salary, appreciation, and overall job satisfaction were the independent variables. The findings revealed that all three independent variables simultaneously impact employee productivity. Salary, benefits, bonuses, and incentives serve to motivate employees to work harder. Employees feel psychologically motivated when their efforts and achievements are recognized through awards. Job satisfaction makes people more dedicated and efficient. The coefficient of determination (R²) of 0.629 indicates that factors other than recognition, appreciation, and job satisfaction influence the remaining variation in employee performance, accounting for 62.9%. To motivate employees to perform at their best, this study highlights the importance of implementing efficient recognition and appreciation programs and creating a work environment that supports job satisfaction.

Plastic waste, particularly plastic bottles, has become one of the major challenges in urban environmental management due to its increasing volume and potential to pollute ecosystems. In Bogor City, plastic waste constitutes a significant proportion of daily municipal solid waste, highlighting the need for effective and sustainable waste management models. This study aims to analyze the role of the Reduce, Reuse, Recycle Waste Processing Facility (TPS3R) in managing plastic bottle waste in Bogor City, with a case study of the Eco Techno Park at Ibn Khaldun University (UIKA) Bogor. The research employed a descriptive qualitative method using a case study approach. Data were collected through field observations, in-depth interviews with facility managers, and reviews of relevant documents and literature. The findings indicate that the TPS3R Eco Techno Park has successfully implemented the 3R principles through an integrated system supported by environmentally friendly technologies and a circular economy framework. Plastic bottle waste is managed through sorting, shredding, and recycling processes to produce value-added products, including plastic pellets, handicrafts, and construction materials. In addition, organic waste management is integrated through the cultivation of Black Soldier Fly (BSF) larvae. The facility has contributed to reducing the volume of waste sent to landfills by approximately 18%. The study implies that strengthening regulatory support, enhancing community participation, and developing circular economy-based business models are essential to ensure the long-term sustainability of waste management programs and support Bogor City's waste reduction targets.

Background: Stunting remains one of the public health problems that requires early prevention through health education and growth monitoring in children under five years old. Lack of parental knowledge regarding balanced nutrition, child feeding practices, hygiene, and routine physical examination can increase the risk of growth disorders in toddlers. Purpose: Physical examination in toddlers is important to identify early signs of growth and developmental problems, including body weight, height or length, nutritional status, and general physical condition. Method: This community service activity was conducted face-to-face using health education, discussion, and direct physical examination methods. The stages of activity included preparation, delivery of educational materials about stunting, physical examination of toddlers, recording the results, and providing simple counseling to parents. Results: The activity showed that mothers were enthusiastic in participating in counseling and toddler physical examination. Before the education was given, several mothers still had limited understanding about the causes, impacts, and prevention of stunting. After the activity, mothers began to understand the importance of balanced nutrition, routine weighing, height measurement, immunization, hygiene, and regular visits to posyandu or health facilities. Conclusion: Education about stunting and physical examination of toddlers can increase parental awareness regarding early prevention of growth disorders. This activity is useful in encouraging families to monitor toddler growth regularly and implement healthy childcare practices.

This study aimed to determine the effect of Geoboard learning media on the mathematics learning outcomes of fourth-grade students in plane geometry. The research employed a quantitative approach using a pre-experimental method with a One-Group Pretest-Posttest Design. The participants were 29 fourth-grade students of SDN Pejagan 1 Bangkalan selected through saturated sampling. Data were collected through observation and multiple-choice achievement tests administered before and after the implementation of Geoboard media. Data analysis included descriptive statistics, the Shapiro-Wilk normality test, and the Paired Sample t-Test. The results showed a significant improvement in students’ learning outcomes after using Geoboard. The mean pretest score increased from 67.21 to 87.10 on the posttest, indicating an average gain of 19.90 points. The normality test confirmed that the data were normally distributed, while the Paired Sample t-Test yielded a significance value of 0.000 (p < 0.05). These findings indicate that Geoboard learning media significantly improves students’ mathematics learning outcomes in plane geometry. Therefore, Geoboard can be used as an effective learning medium to support mathematics instruction in elementary schools.

Lead (Pb²⁺) contamination in wastewater is a major environmental concern due to its toxicity, persistence, and ability to accumulate in living organisms. Adsorption using biomass-based materials has been developed as an alternative treatment method because it is efficient, economical, and environmentally friendly. This study aimed to analyze the effect of bioadsorbent dosage and contact time on Pb²⁺ removal efficiency and evaluate Pb²⁺ mass distribution using mass balance analysis in a batch adsorption system. Ramie leaf (Boehmeria nivea) was utilized as a bioadsorbent due to its lignocellulosic content, which provides active sites for metal ion adsorption. The research was conducted experimentally through bioadsorbent preparation, chemical activation, and batch adsorption using artificial Pb²⁺ solutions with variations in bioadsorbent dosage and contact time. Pb²⁺ concentrations before and after adsorption were analyzed using Atomic Absorption Spectroscopy (AAS). The obtained data were used to determine removal efficiency and Pb²⁺ distribution between the liquid phase and bioadsorbent. The results showed that ramie leaf bioadsorbent effectively reduced Pb²⁺ concentration, with the optimum condition obtained at 4 g/L bioadsorbent dosage and 90 minutes contact time, achieving 98.46% removal efficiency. Mass balance analysis indicated that Pb²⁺ ions were successfully transferred from the solution phase onto the bioadsorbent surface. These findings demonstrate that ramie leaf bioadsorbent has potential as a sustainable alternative material for heavy metal removal in wastewater treatment.