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This study aims to analyze the role of Digital Public Relations (DPR) in maintaining public trust in Kopi Tuku's reputation through its Instagram account @tokokopituku. Using qualitative methods with documentation studies, this study analyzed feed posts, captions, comment interactions, and related digital documents. The results show that Kopi Tuku implements a consistent digital communication strategy through simple visuals, humanistic storytelling, and a friendly style of language. This creates a deep perception of authenticity and transparency in the eyes of consumers. Although comment interactions are not too intense, the principle of symmetrical communication is still applied with quick and friendly responses. The consistency of brand values ​​and identity further strengthens public trust, maintaining Kopi Tuku's reputation amidst the intense competition in the coffee industry. This research contributes to the development of digital PR studies and serves as a reference for local coffee industry players in formulating social media-based communication strategies to build closer relationships with consumers.

Pocari Sweat Run as an annual running event of PT. Amerta Indah Otsuka since 2013 has been the main platform to build the brand image of isotonic drinks through an inclusive offline and online hybrid experience. Instagram account @pocarisportid plays a strategic role with digital content such as race teasers, runner testimonials, and UGC content to strengthen the perception of the event as part of a healthy lifestyle. Pocari Sweat Run as one of the National running events utilizes the Instagram account @pocarisportid to convey information, value, and event experience to the audience on a regular basis. This research attempts to examine the role of digital content Instagram @pocarisportid in strengthening the image of the event Pocari Sweat Run. This research uses descriptive qualitative approach with content analysis method. Data analysis was conducted using Ardianto image theory and The Theory of Uses and Gratifications. The finding demostrated  @pocarisportid digital content was able to build a positive image of Pocari Sweat Run as a healthy, professional and inclusive running event. Promotional and educational content represents the expected image (wish image), while documentation of activities and participant testimonials reflect the mental image that emerged from the audience. In addition, digital content is able to meet the needs of information, entertainment, and social interaction of audiences. The implications of this study indicate that the management of digital content that is consistent and oriented to the needs of the audience can be an effective communication strategy in strengthening the image of sports events.

Literacy skills in elementary schools play a crucial role in supporting students’ academic development and overall learning success. However, observations conducted at SDN 2 Demulih revealed that many students still experience difficulties in comprehending reading materials and retelling stories coherently and systematically. This study aims to enhance students’ literacy and language skills through the implementation of the retelling technique as an instructional strategy. A descriptive research approach employing the ADDIE development model was applied, consisting of five stages: analysis, design, development, implementation, and evaluation. The program involved 21 students from grades IV–VI and utilized two audiovisual story media, namely “Independence” and “Bawang dan Kesuna.” The results indicate that the application of the retelling technique based on audiovisual media effectively improved students’ reading comprehension, learning activeness, and self-confidence in speaking activities. Students were able to reconstruct storylines accurately and express moral messages using their own words. Therefore, the retelling technique is proven to be an engaging, practical, and effective literacy learning strategy for elementary school students.

This study examines the implementation of an Islamic Religious Education (PAI) learning model based on Project-Based Learning (PjBL) and collaborative approaches in shaping students’ noble character at SD Negeri Besuk Kidul, Besuk District. The study is grounded in the research gap that PAI learning in elementary schools is often still dominated by conventional, teacher-centered methods that emphasize cognitive achievement while providing limited space for the internalization of moral values through authentic learning experiences. This research aims to analyze how PjBL and collaborative learning are designed and implemented in PAI instruction and to explore their contribution to students’ character development. A qualitative approach with a descriptive case study design was employed. The research subjects included the school principal, a PAI teacher, and elementary school students. Data were collected through observation, in-depth interviews, and documentation, and analyzed using an interactive data analysis model. The findings reveal that the integration of project-based and collaborative learning in PAI instruction enhances students’ noble character, particularly in terms of honesty, discipline, responsibility, cooperation, respect, and social awareness. Students actively engage in learning activities, apply Islamic values in real-life contexts, and demonstrate positive behavioral changes both in and outside the classroom. These results indicate that Project-Based Learning and collaborative approaches constitute an effective and meaningful strategy for strengthening character education in PAI at the elementary school level.

The Problem-Based Learning (PBL) model is a teaching strategy that focuses on students being the main participants in their education by engaging in the resolution of actual problems. This article looks into how PBL is applied in the classroom, its effects on enhancing students' critical thinking abilities, and the primary attributes of this model that aid in developing problem-solving skills. PBL consists of five key phases: identifying a challenge, organizing research efforts, performing both individual and group inquiries, gathering and sharing findings, and reflecting on the process. These phases create a learning experience that promotes teamwork, self-directed research, and thorough analysis of information. Findings from this research reveal that PBL significantly enhances students' critical thinking skills, particularly in areas like analysis, assessment of evidence, solution formulation, and articulating arguments logically. Furthermore, features of PBL, which include prioritizing students, addressing real-world issues, fostering self-directed learning, encouraging group collaboration, and positioning the teacher as a guide, play a crucial role in enhancing problem-solving capabilities. By tackling issues that relate to their daily lives, PBL motivates students to independently build knowledge, foster innovation, and reinforce their autonomy in the learning journey.

In response to the escalating challenge of packaging waste in the beauty industry, The Body Shop Indonesia has implemented a Green Marketing Mix through its Bring Back Our Bottles (BBOB) and Refill Station programs. This study aims to analyze the strategic implementation of this approach, assess consumer perceptions and engagement, and explore the inherent challenges and opportunities for future development. Employing a qualitative case study approach, the research collected data from five respondents who are The Body Shop consumers with prior participation in either the BBOB or Refill Station programs. Data were gathered through semi-structured interviews, observation, and a comprehensive literature review. Thematic analysis was subsequently performed, with findings validated through source and method triangulation. The results indicate that The Body Shop’s Green Marketing Mix has been effectively implemented, particularly in the elements of product (environmentally friendly packaging), promotion (campaigns via digital and print media), and physical evidence (store design that promotes a natural ambiance). Despite positive consumer responses and a strengthened brand image, persistent obstacles were identified, including limited access to program locations and insufficient information dissemination. The programs were found to be effective in enhancing customer loyalty and hold significant potential for expansion, particularly through targeted education and collaborative initiatives with youth communities. This study recommends expanding the programs’ geographical coverage, strengthening digital communication, and establishing strategic community partnerships. The findings are expected to make a meaningful contribution to the development of sustainable green marketing strategies within the beauty industry.

Digital technology has become an essential part of managing small and medium-sized enterprises (SMEs), especially in efforts to achieve business sustainability. Kampong Bharu, as an iconic area in Kuala Lumpur, is home to numerous micro, small, and medium-sized enterprises (MSMEs) operating in the culinary, craft, and tourism sectors, but faces challenges in implementing environmentally friendly practices. This research aims to analyze the application of green digital management to MSMEs in Kampong Bharu as a sustainable business strategy. The research method uses a qualitative approach with in-depth interviews and participant observation of 15 MSME actors. The research results show that integrating digital technology with environmentally friendly principles, such as paperless digital marketing, energy-efficient use, and sustainable packaging systems, can enhance the competitiveness and positive image transformation of MSMEs. This finding has practical implications for business owners and stakeholders in developing a digital-based green MSME model in historic urban areas. These findings can also serve as a guide for implementing sustainable business strategies in the MSME sector in other major cities.

This study aims to understand how the spirit of innovation and the meaning of entrepreneurship are constructed through the lived experiences of startup business actors in the digital economy era. Using a qualitative narrative inquiry approach within the social constructivist paradigm, this research explores how startup entrepreneurs interpret innovation, resilience in the face of failure, and social responsibility as integral parts of their entrepreneurial identity. Data were collected through in-depth interviews, non-participant observation, and document analysis of startups in the technology, education, and creative economy sectors in Indonesia. Narrative thematic analysis reveals that innovation is understood not merely as a business strategy but also as a form of self-expression and the construction of entrepreneurial identity. Failure is perceived as a reflective learning process that shapes resilience and generates new meaning in the entrepreneurial journey. Moreover, entrepreneurship is interpreted as a meaningful journey that integrates economic goals with social and moral values. The digital ecosystem functions as a social space where entrepreneurial values are negotiated, shared, and reinforced through interaction and collaboration. These findings affirm that entrepreneurship in the digital era is a social process involving creativity, ethical reflection, and sustainable innovation. Theoretically, this study contributes to expanding the understanding of entrepreneurship as a social practice, while practically emphasizing the importance of reflective learning and value awareness in building a sustainable and meaningful startup ecosystem for society.

This study aims to analyze the implementation of the Balanced Scorecard (BSC) as a strategic performance evaluation tool in the era of digital transformation. Using a descriptive qualitative approach within the social constructivist paradigm, data were collected through in-depth interviews, non-participant observation, and document analysis in three organizations undergoing digitalization. Thematic analysis (Braun & Clarke, 2006) identified four main themes in the application of the BSC: digital strategy alignment, digital readiness and data integration, a culture of learning and innovation, and adaptive leadership transformation. The findings indicate that the BSC functions not only as a performance measurement system but also as an adaptive, collaborative, and data-driven strategic management framework. The integration of digital technologies accelerates decision-making processes and strengthens reflective organizational culture. Theoretically, this study extends the classical BSC model of Kaplan and Norton (1996, 2001) toward a Digital Balanced Scorecard that emphasizes synergy among strategy, data, and organizational learning. Practically, the results highlight the importance of digital readiness, an innovation-oriented culture, and adaptive leadership as key foundations for successful BSC implementation in the era of digital disruption.

Smoking behavior among adolescents remains a major public health issue due to its high prevalence and potential long-term effects on physical, psychological, and social health. One key factor influencing adolescent behavior is the family environment. A family approach that incorporates effective communication, parental supervision, role modeling, emotional support, and consistent enforcement of rules is believed to significantly impact the prevention and reduction of smoking behavior in adolescents. This study aims to analyze the effect of a family approach on smoking behavior in adolescents. Adolescents who experience open communication, good supervision, and emotional support from their families tend to exhibit stronger self-control and are more likely to resist peer pressure to smoke. The findings suggest that an optimal family approach is crucial in shaping healthy behavior in adolescents and serves as an effective strategy in smoking prevention efforts. This approach not only helps in reducing smoking behavior but also fosters overall well-being by creating a supportive family environment. In conclusion, family involvement plays an essential role in promoting healthier behaviors in adolescents and preventing smoking, contributing significantly to public health improvement

This study aims to determine the influence of marketing strategies and consumer commitment on purchasing decisions for Yamaha NMAX products in Rimbo Bujang using quantitative analysis descriptive research methods with SPSS 26 tests on 96 respondents. The results of the study indicate that the Marketing Strategy variable (X1) has a significant influence on the Purchase Decision (Y) of Yamaha NMAX products in Rimbo Bujang. Then the Consumer Commitment variable (X2) also has a significant influence on the Purchase Decision (Y) of Yamaha NMAX products in Rimbo Bujang. While simultaneously Marketing Strategy (X1) and Consumer Commitment (X2) together have a significant influence on the Purchase Decision (Y) of Yamaha NMAX products in Rimbo Bujang. The coefficient of determination (R²) value of 0.777 indicates that 77.7% of the variation in Purchase Decisions is influenced by Marketing Strategy and Consumer Commitment, while the remaining 22.3% is influenced by other factors outside this study. These findings provide important insights for more effective business strategies, especially in increasing product sales through a better approach to consumers. By understanding the factors that influence purchasing decisions, companies can optimize more targeted marketing strategies and increase levels of consumer satisfaction and loyalty.  

This article aims to provide a comprehensive literature review on how professional ethics can serve as an effective strategy to prevent fund misuse within organizational financial management. Professional ethics is viewed as a set of moral values, behavioral norms, and professional standards that guide financial managers to perform their duties with honesty, responsibility, and without conflicts of interest. In the context of financial management, these duties include recording, budgeting, monitoring, and reporting financial activities, all of which require accuracy and transparency. The study highlights five main principles of professional ethics: integrity, objectivity, professional competence, confidentiality, and professional behavior. These principles clarify rules, strengthen accountability, and ensure that financial processes comply with established standards. The literature review shows that applying professional ethics not only encourages individuals to act correctly but also enhances responsibility, improves performance, and strengthens financial oversight. Integrity and objectivity play a crucial role in preventing report manipulation, budget inflation, and fund misuse, as these principles demand moral courage and fair decision-making. Professional competence ensures that every financial process is carried out accurately and in accordance with regulations, while confidentiality protects sensitive information from misuse. Professional behavior emphasizes adherence to laws, organizational policies, and professional standards. The article also identifies several supporting factors that enable the effective implementation of professional ethics, such as strong internal policies, leadership commitment to integrity, an ethical workplace culture, layered supervision systems, and continuous ethics training. Conversely, common challenges include weak internal controls, limited understanding of ethics, organizational pressure, conflicts of interest, and inconsistent application of ethical standards. Therefore, this article underscores that integrating professional ethics into organizational financial policies, procedures, and management systems is a key step in preventing fund misuse and strengthening stakeholder trust in the organization’s transparency and accountability.

The objective is to analyze the competitiveness of modern retail through the integration of SWOT analysis as a basis for formulating more targeted strategies using qualitative descriptive methods. This paper identifies the strengths, weaknesses, opportunities, and threats that drive the performance of modern retail based on literature and empirical findings from various previous studies. The results of the analysis show that the main strengths of modern retail lie in product completeness, competitive prices, strategic locations, and operational efficiency. Meanwhile, weaknesses arise from suboptimal digitization, minimal online promotion, limited service innovation, and outdated inventory management. Meanwhile, opportunities arise from changes in digital-based shopping behavior, while threats emerge from the dominance of large retailers, e-commerce competition, and economic fluctuations. Based on the SWOT integration, a strategy is formulated that includes strengthening digitalization, optimizing online marketing, improving service quality, and modernizing operational systems to support long-term competitiveness.

Industrialization is an economic development process characterized by the growth of the industrial sector as a key driver of economic progress in Indonesia. Beyond its role in creating added value and enhancing national competitiveness, industrialization is closely interconnected with other strategic sectors, including agriculture, services, infrastructure, and employment. Strong linkages between industry and these sectors are essential to ensure that economic growth is inclusive and sustainable. This study aims to analyze industrialization strategies that integrate and strengthen relationships with other sectors in the development process. The research employs a literature review method using a qualitative descriptive approach. The data are derived from secondary sources, including scientific journals, research articles, policy reports, and official publications relevant to industrial and sectoral development. The findings indicate that industrialization strategies aligned with agriculture can increase productivity and value-added processing, while linkages with the service sector and infrastructure development can improve efficiency, distribution networks, and market access. Furthermore, integrated industrialization contributes significantly to employment creation and regional development, reducing economic disparities between areas. Therefore, the formulation of an industrialization strategy that is well-coordinated with other sectors is crucial to achieving balanced economic growth, strengthening structural transformation, and supporting sustainable development in Indonesia.

This study aims to determine and analyze service waiting times, identify the root causes of long queues, and develop a strategy to improve service performance at the 5361137-gas station (SPBU) at the Surabaya-Gresik Toll Rest Area. The research method used is a mixed-methods approach with an exploratory sequential design. This study combines quantitative analysis using Queuing Theory to measure system performance (arrival rates and service times) and descriptive qualitative analysis using a Fishbone Diagram. Data were collected through direct observation, interviews, and g-form techniques. The results indicate that the current queuing system performance is in a critical or severe condition, indicated by a server utilization rate of 0.94 to 1.02 during peak hours. The average time spent by vehicles in the system is 14.3 minutes, of which 9.6 minutes (67%) is spent waiting in the queue. Fishbone diagram analysis revealed that the root cause of the main problem lies in the complex interaction of factors: Machine factors (EDC signal failure and pump repair downtime), Human and Method factors (implementation of static shifts and reactive maintenance), and Environmental factors (narrow layouts that hinder large vehicle maneuvers). As a solution, this study formulated a hybrid improvement strategy that includes short-term business process engineering (the use of Floating Staff and lane segregation) and long-term investment in additional pumps to change the queuing model from Single Channel to Dual Channel. This strategy is expected to reduce the utility level to a safe zone below 0.80 with a target waiting time of 3–5 minutes.

The aim of this research is to develop a new strategic model for Indonesian border defense by recalibrating the Lykke Framework. It assesses the relevance of the traditional ends–ways–means framework in addressing modern border threats and proposes adding a risk pillar to improve adaptability and multi-domain integration. Using a Systematic Literature Review (SLR), the study examines policy developments, defense doctrines, surveillance technologies, and geopolitical dynamics influencing Indonesian border security. Literature was sourced from international and national databases (ScienceDirect, SpringerLink, SINTA, BRIN, etc.) for publications between 2018–2025. The findings reveal that Indonesia's border regions face complex threats such as sovereignty violations, transnational crime, cyberattacks, and ideological penetration. These challenges highlight the inadequacy of the traditional ends–ways–means framework without incorporating a fourth risk pillar. The study introduces the New Lykke Model, which enhances the strategic framework for integrated military management, considering geopolitical, operational, socio-cultural, and environmental risks. This model offers practical guidance to stakeholders like the Indonesian National Armed Forces (TNI), Bakamla, and the National Police (Polri), aiming to improve border security operations and policy planning. The study is among the first to adapt the Lykke Model to Indonesian border defense, incorporating an integrated risk pillar for a more comprehensive security strategy.

Bullying in secondary schools is a serious issue that affects students’ psychosocial well-being and academic achievement, and significantly disrupts the learning climate and the quality of social relationships among students. This community service activity aimed to implement the Child-Friendly School Program through anti-bullying socialization at SMA N 1 Kersana in order to enhance the understanding and commitment of all school members in creating a safe, inclusive, and sustainable learning environment. The method employed a participatory approach, including needs assessment, interactive socialization sessions, focus group discussions, case simulations, and structured evaluation using pre-test and post-test instruments. The results indicated a 23% increase in participants’ understanding based on the comparison of scores before and after the intensive implementation of the program. Furthermore, a “Bullying-Free School” declaration was established along with a plan to strengthen the Violence Prevention and Handling Team as a more systematic sustainability strategy. These findings confirm that participatory-based socialization effectively reinforces the implementation of the Child-Friendly School Program and fosters a safe, inclusive, sustainable, and responsive school culture that supports students’ positive character development.

This community service program aims to implement a technology-based digital marketing mix strategy to promote the education program of the Barisan Mujahid Matita (BMM) Da'wah House to teenagers in the Titipapan area, Medan. The methods used include digital audience analysis to identify the characteristics of Generation Z, planning data-driven content strategies using artificial intelligence (AI) tools, and implementing integrated digital campaigns through various social media platforms such as Instagram, TikTok, and YouTube. The activities also include intensive mentoring and practical training for adolescents in creative content creation, da'wah copywriting, social media management, and digital campaign performance evaluation. The results of the program showed an increase in adolescent participation in BMM's education program by 65%, a growth in social media engagement by 200%, and the formation of an independent and sustainable adolescent digital content team. This program proves that the integration of digital technology in religious education marketing strategies is not only effective in reaching adolescents, but also encourages active engagement, creativity, and positive digital literacy in the community.

This study aims to describe the production process, business strategy, and product offerings of the COSIK chocolate factory located in Maumere, Sikka Regency, East Nusa Tenggara. The COSIK chocolate factory utilizes local raw materials, such as cocoa beans, obtained directly from local farmers, and implements a processing process without the use of chemical preservatives. This approach not only increases the added value of local products but also supports community economic empowerment through partnerships with cocoa farmers in the region. Furthermore, the use of simple yet modern technology enables a hygienic production process that meets quality standards. The results show that the COSIK chocolate factory contributes to improving the quality of local cocoa, developing innovative products based on natural ingredients, and strengthening the region's identity as a producer of quality chocolate. Thus, COSIK serves not only as a production unit but also as a sustainable business model that integrates environmental, social, and economic aspects in a food processing industry based on local resources.

This study aims to analyze tax planning for Income Tax (PPh) Article 21 using the net, gross, and gross-up methods to minimize Corporate Income Tax at the Nahdlatul Ulama Hajj Guidance Foundation in Kediri City. Corporate Income Tax is a tax imposed on income received or obtained by an entity, so an appropriate tax planning strategy is needed in accordance with applicable tax regulations. This study uses a quantitative approach with primary data sources in the form of financial reports and payroll data of the foundation. Data analysis techniques include calculating PPh Article 21 using the three methods, fiscal reconciliation, and calculating Corporate Income Tax. The results of the study indicate that there are significant differences in tax burdens between the net, gross, and gross-up methods. The gross-up method results in a lower Corporate Income Tax burden compared to the net and gross methods because tax costs can be deducted fiscally. Thus, the application of the gross-up method is considered more effective in tax planning and can be used as a strategic alternative for foundations in optimizing tax burden efficiency without violating applicable tax regulations.