Publication Search

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.

This study aims to analyze the effectiveness, contribution, and optimization strategies of Restaurant Tax and Hotel Tax in supporting the sustainability of Local Own-Source Revenue (PAD) of Bogor City. The study employed a descriptive method with a quantitative approach supported by qualitative data. The results indicate that the effectiveness levels of Restaurant Tax and Hotel Tax in Bogor City were categorized as highly effective, with average effectiveness ratios of 107.24%, and 117.74%, respectively. However, the contribution of Restaurant Tax to Local Own-Source Revenue was only 13.55%, which falls into the less contributive category, while the contribution of Hotel Tax was 8.03%, categorized as very low contributive. Based on the SWOT analysis, the reccomended optimization strategies include expanding the tax base through taxpayer data collection and updating, optimizing digital-based payment and monitoring systems, enhancing human resource capacity, strenghening tax education and outreach programs, developing risk based supervision, and improving inter agency cooperation. The implementation of these strategies is expected to increase the revenue and contribution of Restaurant Tax and Hotel Tax in supporting the sustainability of Bogor City’s Local Own-Source Revenue.

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.

This research aims to implement Business Intelligence and the TOPSIS method in a Decision Support System for selecting the best-selling products in retail stores through an analytical Dashboard. Retail businesses generate large amounts of transaction data every day, but the data is often only used for operational reporting and has not been optimally utilized for strategic decision making. This study integrates Business Intelligence technology, data Warehouse, ETL process, Dashboard Analytics, and TOPSIS method to analyze product sales patterns and determine the best-selling products based on several criteria such as sales quantity, stock turnover, profit level, customer demand, and sales frequency. The research method uses a system development approach consisting of data collection, dimensional modeling, ETL implementation, TOPSIS calculation, Dashboard design, and system evaluation. The results show that the implemented system can accelerate reporting processes, improve decision-making accuracy, and assist management in identifying strategic products quickly and interactively. The integration of TOPSIS with Business Intelligence Dashboards contributes to effective data-driven decision making in retail management.

The implementation of Income Tax Article 22 on import activities plays a strategic role in securing state revenue and controlling international trade flows. However, corporate taxpayers frequently encounter substantial barriers regarding regulatory compliance and technical administrative procedures. This study aims to analyze the compliance level of corporate taxpayers concerning the collection and reporting of Income Tax Article 22 on import activities, while identifying the primary obstacles faced during the process. The research employs a qualitative descriptive method with a case study approach conducted at the Tax Allowance Office. Primary data were gathered through semi-structured interviews with corporate taxpayers and tax authorities, supplemented by secondary data from tax compliance reports and related documentation. The findings indicate that while formal compliance regarding timely reporting has significantly improved due to digital administrative transformations like the e-Bupot system, substantial challenges remain in material compliance. Corporate taxpayers routinely face difficulties in classifying import tariff codes accurately and interpreting the frequent updates to tax incentives. This study implies that the tax authority needs to intensify specialized socialization programs and optimize the integration of data systems between the Directorate General of Taxes and the Directorate General of Customs and Excise. These strategic improvements are crucial to minimizing administrative discrepancies and enhancing overall tax compliance.

Pengelolaan arsip dokumen klaim merupakan aspek krusial dalam mendukung akuntabilitas administrasi perusahaan penjaminan kredit. Penelitian ini bertujuan untuk menganalisis pengelolaan arsip dokumen klaim berdasarkan prinsip good governance dalam meningkatkan akuntabilitas administrasi PT Penjaminan Kredit Daerah Jawa Timur (Perseroda). Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi partisipatif, dokumentasi, dan pencatatan lapangan reflektif. Hasil penelitian menunjukkan bahwa pengelolaan arsip dokumen klaim belum sepenuhnya memenuhi prinsip good governance, khususnya pada aspek transparansi dan akuntabilitas yang tercermin dari sistem penemuan kembali arsip yang masih dilakukan secara manual serta rendahnya pemanfaatan Electronic Document Management System (EDMS) dalam praktik kerja sehari-hari. Optimalisasi EDMS disertai penguatan SOP dan peningkatan kapasitas pegawai menjadi solusi strategis yang direkomendasikan.

This qualitative study aims to explore the effectiveness of reward-and-punishment-based Islamic Religious Education in strengthening students' learning motivation at SMA Negeri 1 Bukateja using Travis Hirschi's social control theory framework. This research was conducted through a case study approach in one of the public high schools in Purbalingga Regency. Data were collected through interviews, participant observation, and documentation studies. The results of the study indicate that the implementation of rewards and punishments functions as a social control mechanism that is able to activate four elements of social bonds: attachment, commitment, involvement, and trust. The reward system in the form of praise, certificates, and gifts has been proven to strengthen the emotional bond between students and teachers, thereby increasing active participation and enthusiasm for learning. Meanwhile, educational punishments, such as reprimands, additional assignments, and community service, are able to build student commitment to rules and reduce indiscipline behavior.This study contributes to the development of Islamic education theory through a social control perspective and serves as a practical reference for Islamic Religious Education teachers in designing effective, fair, and sustainable learning systems.

Di era Industri 5.0, adaptabilitas tenaga kerja menjadi urgensi utama karena terjadinya pergeseran paradigma dari fokus pada otomatisasi dan efisiensi menuju kolaborasi harmonis antara manusia dan teknologi yang berpusat pada manusia (human-centric), berkelanjutan, dan resilien. Penelitian ini menggunakan metode Systematic Literature Review (SLR) terhadap 40 artikel jurnal nasional dan internasional yang diterbitkan tahun 2020–2025 dari basis data Google Scholar, Scopus, dan Garuda. Tujuan penelitian adalah mengidentifikasi strategi upskilling dan reskilling yang efektif sebagai mekanisme adaptabilitas tenaga kerja terhadap disrupsi AI dan otomatisasi. Hasil kajian menunjukkan bahwa: (1) kesenjangan keterampilan global merupakan ancaman nyata dengan 50% karyawan membutuhkan reskilling pada 2025; (2) strategi upskilling dan reskilling yang efektif mencakup pembelajaran berbasis proyek, microlearning, platform digital adaptif, dan kemitraan industri; (3) dukungan organisasi, kepemimpinan transformasional, dan budaya belajar berkelanjutan merupakan faktor penentu keberhasilan; serta (4) hambatan utama implementasi meliputi keterbatasan anggaran, resistensi perubahan, dan kesenjangan infrastruktur digital. Temuan ini menegaskan bahwa investasi pada pengembangan modal manusia melalui program upskilling dan reskilling merupakan imperatif strategis untuk menjaga ketahanan organisasi dan daya saing tenaga kerja di era transformasi digital.

Cultural values are life principles that guide Javanese society in acting. This article aims to analyze how Javanese cultural values are contained in the novel Sumirat Ing Mripat. The approach used is a semiotic approach from the perspective of Rolland Barthes. The analytical method used is Rolland Barthes’ semiotic theory. This analytical method consists of denotation, connotation, and myth. The analysis is carried out by linking the results of the interpretation of signs to five cultural value relationships. The semiotic approach is used to reveal the meaning and signs of Javanese cultural values. The novel Sumirat Ing Mripat was taken as a data source in this study. The results show that the novel Sumirat Ing Mripat represents cultural values. These values are the value of rationality in the relationship between humans and themselves, the value of piety in the relationship between humans and God, the value of non-rationality in the relationship between humans and others, the value of harmony in the relationship between humans and nature, and the value of deliberation in the relationship between humans and society. This study confirms that literary works function as a representation of the system of Javanese cultural values.

Abstract:

This study aims to analyze the relationship between epistemology and scientific logic in the development of scientific knowledge using a library research approach by reviewing relevant literature in the fields of philosophy of science, theory of knowledge, and principles of scientific logic. The findings indicate that epistemology serves as a philosophical foundation for understanding the origin, structure, and validity of knowledge, while scientific logic functions as a systematic tool that guides reasoning in constructing rational and consistent scientific truth. Both have a complementary relationship, where epistemology provides a normative framework for determining the criteria of knowledge validity, and scientific logic ensures that the reasoning process is structured, coherent, and free from fallacies. Therefore, the integration of epistemology and scientific logic plays a crucial role in producing scientific knowledge that is objective, measurable, and academically accountable, while also enhancing the overall quality and credibility of the scientific process.

The internship registration process at the Communication and Information Office of Tegal Regency is still carried out manually, resulting in several problems, such as lengthy registration procedures, difficulties in managing and retrieving data, and the risk of document loss. This study aims to design and develop a web-based internship registration information system that supports the registration, verification, selection, and information delivery processes in an integrated manner. The system was developed using the Waterfall method, which consists of requirements analysis, system design, implementation, and testing stages. The application was developed using the Laravel framework and MySQL database. System testing was conducted using the Black Box Testing method to ensure that all system functions operate according to user requirements.The results indicate that the developed system can simplify the internship registration process, improve data management efficiency, accelerate the selection process, and provide real-time registration status information to applicants. Based on the testing results, all system features function properly and meet the predetermined functional requirements.

Advancements in information technology encourage MSMEs to utilize information systems to enhance the effectiveness of their business management. Es Teh Arjuna, an MSME in Tegal City, faces challenges in monitoring partner sales and managing revenue because transactions are recorded manually using disparate methods; this results in slow data recapitulation, a risk of recording errors, and difficulty for the business owner in quickly accessing sales information. This study aims to analyze requirements, design, develop, and test a web-based information system for partner sales and revenue that provides information in  real-time. The Waterfall model was used for system development, while data collection involved observation, interviews, and a literature review. The system was developed using PHP and MySQL and tested via Black Box Testing. The results demonstrate that the system successfully integrates sales data from all outlets into a centralized database, streamlining the management of products, outlets, employees, cashiers, and sales transactions, as well as facilitating the generation of revenue reports for specific periods. Furthermore, the system enables the business owner to monitor sales performance more quickly, accurately, and systematically, thereby supporting decision-making and improving the operational efficiency of Es Teh Arjuna.

Asset inventory management is vital for enhancing the operational efficiency of an organization. At the Communication and Informatics Office of Tegal Regency, the process for managing asset inventory is still performed manually, leading to various issues including challenges in asset documentation, data retrieval, management of borrowing, reporting damage, and overseeing the condition of assets. This research intends to create a web-based asset inventory management solution that leverages Quick Response (QR) Code technology to boost the effectiveness, efficiency, and precision of inventory management. The methodology employed for the system's development was Agile Development, which includes stages such as planning, analyzing requirements, designing the system, developing, testing, and conducting iterative evaluations. Data gathering was conducted through observation, interviews, and reviewing existing literature. The completed system offers several key features, such as inventory management, the ability to generate and scan QR Codes, processes for borrowing and returning assets, damage reporting, a monitoring dashboard, and management of user access based on roles.  The findings reveal that the implemented system enhances asset identification through QR Codes, delivers real-time inventory data, and enables more efficient monitoring of assets. According to Black Box Testing results, all functionalities of the system performed in alignment with the identified functional requirements. Consequently, the web-based asset inventory management system utilizing QR Code technology can act as a useful solution to enhance the asset inventory management quality at the Communication and Informatics Office of Tegal Regency.

Poultry agribusiness is a key driver of food security and rural economic development in developing countries. However, the sector remains vulnerable to infectious diseases such as avian influenza and Newcastle disease, which can disrupt production systems and supply chain continuity. Although previous studies have examined poultry disease control, biosecurity, and supply chain disruption, evidence on how risk and crisis communication supports outbreak management and resilience in developing-country poultry agribusiness remains fragmented. This study applied a systematic literature review (SLR) approach under PRISMA guidelines to synthesize risk and crisis communication strategies in poultry disease management and their contribution to supply chain resilience. Only seven relevant studies published between 2020 and 2025 met the inclusion criteria and were analyzed using the PICO framework. Quality assessment using the Mixed Methods Appraisal Tool (MMAT), combined with systematic data extraction in Microsoft Excel 2021, was conducted to improve methodological transparency and consistency. The novelty of this review lies in integrating communication strategies, enabling and constraining factors, digital tools, One Health perspectives, and public–private collaboration within a single analytical synthesis. The findings indicate that participatory, transparent, and coordinated communication can support disease prevention and crisis preparedness, particularly when strengthened by stakeholder trust, policy support, training, and accessible information channels. However, limited digital literacy, inadequate infrastructure, and cultural barriers may reduce communication effectiveness. Overall, this review highlights the need for inclusive communication systems and collaborative governance to strengthen poultry supply chain resilience in developing countries, while recognizing that the small evidence base limits broad generalization.

Heat stress is a major constraint in broiler production systems located in humid tropical climates, where high ambient temperature and relative humidity impair growth performance, feed efficiency, and animal welfare. This systematic review synthesizes peer-reviewed studies published between January 2015 and December 2025 evaluating environmental housing designs and cooling strategies for mitigating heat stress in broiler chickens. This systematic review followed the PRISMA 2020 guidelines and synthesized peer-reviewed studies retrieved from Scopus, Web of Science, and ScienceDirect, published between January 2015 and December 2025. From 500 records initially identified, 26 studies fulfilled the predefined eligibility criteria and were included in the qualitative synthesis. The findings demonstrate that evaporative cooling systems, tunnel ventilation, and automated climate control technologies consistently reduced indoor temperature (2–6°C) and improved body weight gain, feed conversion ratio (FCR), and mortality rates under hot-humid conditions. However, cooling efficiency was strongly influenced by ambient humidity, necessitating integrated and adaptive environmental control approaches. Smart sensor-based systems further enhanced microclimate stability and thermal uniformity within broiler houses. Beyond performance improvements, optimized environmental management reduced physiological stress indicators, including heterophil-to-lymphocyte ratios and corticosterone levels. Overall, integrated, humidity-adaptive, and energy-efficient cooling strategies are essential to sustain productivity, welfare, and climate resilience in tropical broiler production systems.

This study aims to systematically analyze the implementation of severance pay policy as a manifestation of post-employment compensation and its profound impact on the harmony of industrial relations within the regulatory framework of the Omnibus Law in Indonesia. Utilizing a Systematic Literature Review (SLR) methodology aligned with the PRISMA framework, this research comprehensively synthesizes data from 25 selected academic articles encompassing human resource management, employment law, and organizational behavior. The findings reveal that the paradigm shift from the previous labor regulations to the Omnibus Law framework has fundamentally altered the calculation mechanisms and statutory floors for severance pay. While these legislative adjustments are strategically designed to enhance organizational agility and mitigate financial distress for corporations, they have engendered substantial apprehension among the workforce regarding the degradation of normative rights. Consequently, this policy transformation presents a critical challenge to sustaining industrial harmony, frequently precipitating labor disputes, diminishing employee morale, and intensifying bipartite conflicts. This study recommends that human resource practitioners proactively develop transparent communication strategies and design complementary post-employment benefit architectures to restore distributive justice. Furthermore, policymakers are urged to institute robust oversight mechanisms to ensure equitable implementation and safeguard worker welfare without compromising long-term business sustainability.

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 aims to analyze the contribution of state and regional taxes to state revenue and regional fiscal independence in Indonesia. Taxes are the primary source of revenue used to finance governance and national and regional development. The study employed a qualitative descriptive method with a literature review approach and secondary data analysis derived from the State Budget (APBN) report, the Central Statistics Agency (BPS), and various scientific articles indexed by Sinta. The data were analyzed to identify the contribution of taxes to state revenue and the role of regional taxes in increasing Regional Original Income (PAD). The results show that tax revenue remains the largest source of state revenue, with dominant contributions coming from Income Tax (PPh) and Value Added Tax (PPN). Furthermore, regional taxes play a crucial role in enhancing regional fiscal capacity and supporting the implementation of regional autonomy. The effectiveness of tax management is influenced by the level of taxpayer compliance, the digitalization of tax administration, and the quality of government oversight. This study implies that optimizing the tax system through digital transformation and increasing public awareness can sustainably strengthen state and regional revenue.

This research focuses on developing an ERP application accessible through a web platform by utilizing the Laravel framework to support operational data integration within the company. The application development process adopted the Waterfall approach, which was carried out through several sequential stages including requirements identification, system design, implementation, evaluation, and maintenance. Laravel was used as the development framework and MySQL as the database management system. The findings indicate that the developed application is capable of consolidating operational information into a unified platform that can be accessed by different organizational units.