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This study aims to determine the cost of coffee production as a basis for setting the selling price in the Sarah Jaya coffee business. Accurate calculation of production costs is essential because it directly affects pricing decisions and the level of profit generated by the business. The full costing method is used to determine the cost of production, as this method provides a more comprehensive and detailed calculation by including all cost components required in the production process, such as raw material costs, direct labor costs, and both fixed and variable manufacturing Overhead costs. Determining the cost of production using an appropriate method can significantly influence the determination of the selling price and ensure that the business achieves sustainable profitability. The application of the full costing method is expected to provide practical benefits for Small and Medium Enterprises (MSMEs), particularly in improving financial management and decision-making accuracy. The results of this study indicate that the calculation of the cost of production for the Sarah Jaya coffee business conducted by the business owner using the full costing method aligns well with the determination of the selling price and the profit generated. This is because the full costing method takes into account more detailed and comprehensive cost elements, resulting in a more realistic and reliable calculation of production costs.

In the era of the Industrial Revolution 4.0, Islamic Religious Education (PAI) must emphasize not only memorizing religious content, but also fostering advanced thinking skills such as analysis, evaluation, and creativity through the Higher Order Thinking Skills (HOTS) method. This study aims to describe the implementation of HOTS-oriented Islamic Religious Education (PAI) learning at SMAN 2 Banjit, focusing on implementation methods, supporting and inhibiting factors, and their influence on students. This study uses a qualitative descriptive methodology with data collection methods such as observation, interviews, and documentation. The subjects of the study were Islamic Religious Education (PAI) teachers. Data analysis was carried out by means of data reduction, data presentation, and drawing conclusions. The results of the study indicate that Islamic Religious Education (PAI) teachers at SMAN 2 Banjit have implemented host-based Islamic Religious Education (PAI) teaching methods. HOTS-based learning through discussion methods, advanced question and answer, and problem-based learning, but the implementation has not been evenly distributed across classes. Teachers understand the basic concepts of HOTS, but still face obstacles in preparing HOTS-based learning devices and assessment instruments. Supporting factors for implementation are the support of the principal, technological facilities, and the enthusiasm of some students. Meanwhile, emerging obstacles include a rote-oriented learning culture, unequal distribution of learning facilities, and teacher administrative burdens. The implementation of HOTS has a positive impact on improving students' critical thinking skills and argumentative skills, as well as helping them understand Islamic values ​​more contextually.

This study aims to analyze the legal accountability of three judges of the Surabaya District Court who were proven to have been involved in bribery practices during the examination process of a case that resulted in the acquittal of Gregorius Ronald Tannur, the son of Edward Tannur, a former member of the Indonesian House of Representatives from the National Awakening Party (PKB). The study focuses on identifying the forms of legal responsibility that may be imposed on judges who receive bribes, as well as examining the abuse of judicial authority that influenced the issuance of the court decision. This research employs a normative juridical method using a statutory and case approach, through an analysis of Law Number 48 of 2009 on Judicial Power, Law Number 31 of 1999 in conjunction with Law Number 20 of 2001 on the Eradication of Corruption Crimes, Decision of the Surabaya District Court Number 454/Pid.B/2024/PN SBY, and the Joint Decree of the Supreme Court and the Judicial Commission of 2009 concerning the Code of Ethics and Guidelines for Judicial Conduct. The findings indicate that judges proven to have accepted bribes may be subject to criminal sanctions in the form of imprisonment and/or fines, ethical sanctions imposed by the Judicial Commission, as well as administrative sanctions in the form of dishonorable dismissal, and that court decisions rendered by judges involved in bribery may be challenged through available legal remedies. This study underscores the importance of strengthening internal and external oversight mechanisms and enhancing transparency in judicial proceedings to maintain and restore public trust in the judiciary.

This article examines the role of axiology as a value dimension in the philosophy of science, which serves to guide science so that it not only produces knowledge but also provides benefits that align with humanitarian, ethical, and sustainable values. This research uses a library study method by reviewing various literature discussing the concept of axiology. The results of the study indicate that science cannot be viewed as a value-free activity, because every stage of the scientific process, from problem selection and method development to data interpretation and application of research results, is constantly influenced by social norms, moral considerations, and certain values. Therefore, axiology plays a crucial role in ensuring that scientific progress prioritizes human welfare and does not have destructive impacts. Furthermore, critical thinking skills are an important element in the application of axiology, as they enable humans to assess and consider the benefits and consequences of science more deeply. This study also emphasizes that scientists have a moral responsibility both internally, such as maintaining academic integrity and scientific objectivity, and externally, namely ensuring that research results are utilized for the common good. Thus, this article highlights the importance of integration between science, ethics, and values ​​as a foundation for developing knowledge that is not only scientifically correct, but also morally good and beneficial for the sustainability of life.

In the era of globalization and technological advancement, education must transform to develop students who are adaptive, critical, and have strong character. One innovation introduced by the government is the Merdeka Belajar (Independent Learning) Curriculum, which emphasizes competency, character, and project-based learning. This study aims to determine the effect of implementing the Merdeka Curriculum on the learning outcomes of Pancasila Education for Grade XI students at SMAN 1 Petir in the 2024/2025 academic year. A quantitative method with a survey approach was used, involving 80 student respondents. Data were collected through questionnaires and learning outcome tests, and analyzed using correlation and regression statistical techniques. The results show that the Merdeka Curriculum has a significant and positive effect on students’ PPkN learning outcomes, with a correlation coefficient of 0.766. This means better implementation of the curriculum leads to better student achievement. The curriculum contributes 58.7% to the learning outcomes, while the remaining 41.3% is influenced by other factors. The study concludes that the Merdeka Curriculum effectively enhances learning outcomes, particularly in character and 21st-century skills development.

This study aims to analyze the influence of work discipline and work motivation on employee performance at Bank Sulutgo Tondano. The research method used is a quantitative approach with multiple linear regression analysis. The population in this study consists of all 76 employees of Bank Sulutgo Tondano, and the sample was obtained using a saturated sampling technique. Data collection was carried out through questionnaires. The results of the study indicate that partially, work discipline has a positive and significant effect on employee performance, and work motivation also has a positive and significant effect on employee performance. Simultaneously, work discipline and work motivation have a significant effect on employee performance, with a coefficient of determination of 44.4%, indicating that these two variables are able to explain the variation in employee performance. Meanwhile, 55.6% is influenced by other factors outside the scope of this study. Therefore, it can be concluded that improving work discipline and work motivation will have an impact on employee performance at Bank Sulutgo Tondano.  

Background: Dietary adherence is a crucial component in the management of patients with chronic kidney disease (CKD) undergoing hemodialysis. Non-adherence may lead to metabolic imbalance, increased morbidity, and reduced quality of life.Objective: To identify factors associated with dietary non-adherence among patients with CKD undergoing hemodialysis at Imelda Hospital, Medan. Methods: A cross-sectional study was conducted among patients undergoing routine hemodialysis. Data were collected using structured questionnaires assessing knowledge, attitudes, and family support related to dietary adherence. Statistical analysis was performed using chi-square tests and logistic regression with a significance level of p < 0.05. Results: Knowledge, attitudes, and family support were significantly associated with dietary non-adherence (p < 0.05). Family support was identified as the most influential factor. Conclusion: Dietary non-adherence among hemodialysis patients is influenced by knowledge, attitudes, and family support. Strengthening patient education and family-centered nursing interventions is essential to improve dietary adherence.

The rapid growth of social media has created new opportunities for Generation Z entrepreneurs to build business identity and brand image through digital content. One of the most popular platforms among this generation is TikTok, a short-form video platform characterized by high interactivity and strong viral potential. TikTok is not only used as an entertainment medium but also as a strategic tool for developing business personal branding. However, the utilization of TikTok by Generation Z entrepreneurs has not yet been optimal, particularly in implementing structured and consistent content marketing strategies. This study aims to analyze the use of TikTok and content marketing strategies in building personal branding among Generation Z entrepreneurs. The research employs a descriptive qualitative method with a literature review approach, examining various academic sources, research articles, and relevant reports related to digital marketing and social media. The findings indicate that effective personal branding on TikTok is strongly influenced by the ability to create creative, authentic, informative, and audience-relevant content. In addition, consistency in content uploads and the effective use of TikTok features contribute to increased audience engagement, consumer trust, and business reach. This study is expected to provide insights and practical references for Generation Z entrepreneurs in designing effective and sustainable digital branding strategies in the creative economy era.

The development of lanthanum-doped barium hexaferrite materials has attracted considerable attention in the field of functional materials, particularly as electromagnetic wave absorbers. This literature review aims to analyze advances in synthesis methods, structural characteristics, magnetic properties, and electromagnetic absorption performance of lanthanum-doped barium hexaferrite reported in various studies. Synthesis techniques such as sol–gel, coprecipitation, solid-state reaction, and hydrothermal methods are compared to evaluate their effects on crystallite size, morphology, and phase purity. Lanthanum doping is known to modify lattice parameters, reduce coercivity, and enhance complex permittivity and permeability, which play crucial roles in absorption mechanisms. Furthermore, variations in dopant concentration significantly influence reflection loss values and effective absorption bandwidth. The reviewed literature indicates that optimization of composition and synthesis routes can produce materials with high absorption capability, good stability, and strong potential for application in electromagnetic interference mitigation devices. This review is expected to serve as a conceptual reference for future development of lanthanum-doped barium hexaferrite–based electromagnetic wave absorbing materials. The comparative approach also highlights research challenges, industrial application opportunities, and future research directions relevant to the evolving demands of modern communication and defense technologies at both national and global levels.

Suicide among adolescents is a serious mental health problem; however, not all adolescents with suicidal ideation progress to suicide attempts. Understanding the psychological factors that influence the transition from intention to actual behavior is essential for effective prevention efforts. This study aims to examine the role of the Theory of Planned Behavior (TPB) in understanding the transition from suicidal intention to suicide attempt behavior, as well as protective behaviors such as mental health help-seeking among adolescents. This study employs a literature review method with a quantitative correlational approach based on the TPB framework, using secondary data from scientific articles published between 2021 and 2025 and obtained through Google Scholar and PubMed. The findings indicate that suicidal ideation is the strongest predictor of suicidal intention but does not always lead to suicide attempts. TPB constructs, particularly perceived behavioral control (PBC), play a crucial role in determining whether intention develops into risky behavior or is redirected toward protective behaviors. In addition, positive attitudes toward mental health services and supportive social norms were found to strengthen adolescents’ intentions to seek help. In conclusion, TPB is a relevant theoretical framework for explaining both risk pathways and prevention pathways of adolescent suicide and has the potential to serve as a foundation for developing more effective prevention interventions.

Research. Elementary School Teacher Education Study Program, STKIP PGRI Papua. The purpose of this study is to examine the Influence of Using Kahoot as an Interactive Learning Media to Increase the Learning Interest of Sixth-Grade Students in Civic Education at SD YPK Bethania Mariadei. This type of research is Experimental research. The population in this study consists of students at SD Bethania Mariadei, while the research sample is 21 students in the sixth grade. Data collection was conducted through questionnaires and documentation. The collected data was analyzed using descriptive statistics and inferential statistics techniques. Based on the hypothesis testing results, the calculated t-value is 2.926 with a significance of 0.009. The significance value shows 0.009 < 0.05, so H0 is rejected and H1 is accepted, which leads to the conclusion that there is a significant and positive effect of using Kahoot media as an interactive learning tool to increase the learning interest of sixth-grade students in Civics subjects at SD YPK Bethania Mariadei. The Kahoot Interactive Learning Media can be applied for Civics learning in elementary schools. Keywords: Kahoot, Learning Media, Learning Interest, Civics.  

This study examines the implementation of Servant Leadership within GMIM Syalom Lelema and its influence on congregational attendance in worship fellowship. Rooted in the theological model of leadership exemplified by Jesus Christ, Servant Leadership emphasizes humility, empathy, presence, and service as core leadership values. Using a qualitative case-study approach, data were collected through observations, interviews, and documentation to understand the relational dynamics between church leaders and congregational participation. The findings reveal that the congregation highly values leaders—pastors, elders, and deacons—who demonstrate genuine care, pastoral presence, and willingness to serve. Acts of pastoral visitation, listening to members’ struggles, and showing humility significantly strengthen emotional and spiritual bonds within the community, resulting in higher attendance and engagement in various worship activities. Conversely, leaders who lack servant-like attitudes tend to receive weaker responses from the congregation, which negatively impacts their participation in worship. The study concludes that Servant Leadership is not merely a theological ideal but a practical necessity within the communal culture of GMIM Syalom Lelema. The model effectively fosters stronger relationships, increases congregational commitment, and enhances the vitality of church fellowship. Keywords: Servant Leadership, Pastoral Ministry, Worship Attendance, Ecclesial Leadership, GMIM Syalom Lelema.

This study aims to deeply analyze the contribution of work motivation and work environment conditions in improving employee satisfaction and performance. The methodology applied is a Systematic Literature Review (SLR) following the guidelines of Wahono (2015) and Kitchenham (cited in Fauzi et al., 2018). Data were collected through literature exploration in Google Scholar, Garuda Ristekdikti, and university journal websites with a publication limit between 2020 and 2025. Through a selection process, a number of relevant articles were successfully collected for narrative analysis. The results of the study revealed that work motivation has a positive and significant influence on employee performance, both directly and indirectly through job satisfaction as a mediator. A supportive work environment also plays a crucial role in increasing employee enthusiasm, productivity, and job satisfaction. Overall, the synergy between high work motivation and a conducive work environment can create maximum performance and strengthen employee loyalty to the organization. The results of this study provide importance for human resource managers to pay more attention to motivation and work conditions as an approach to improving performance and efficiency in organizations.

This study aims to enhance elementary school students’ motivation to learn English and to identify the factors contributing to their low motivation. The research is grounded in the need to prepare students for the global era, in which English proficiency is an essential skill from an early age. The study employs a Classroom Action Research (CAR) method using the Kemmis and McTaggart model, consisting of planning, action, observation, and reflection stages. Data were collected through observations, learning outcome evaluations, and interviews with English teachers. The findings reveal that students’ low motivation is influenced by perceptions that English is difficult, the lack of engaging teaching methods, limited learning facilities, and students’ weak willingness to learn. The implemented actions—such as using songs, educational games, teaching aids, role-play activities, and interactive communication—significantly increased students’ activeness and motivation. Moreover, the study emphasizes the importance of introducing English at the elementary level, as ages 6–13 represent a critical period for language development. With appropriate external motivation and strong teacher support, English learning becomes more effective, enjoyable, and meaningful. This study recommends that English instruction continue to be implemented in elementary schools through creative teaching methods and sufficient learning facilities

This study investigates the long-term impact of adaptive digital learning ecosystems on students' self-regulated learning (SRL) behaviors and academic persistence. Adaptive learning systems personalize the learning experience by adjusting content and feedback to meet individual students' needs, preferences, and performance. These systems enhance engagement, motivation, and learning outcomes through real-time adjustments and continuous feedback. The research aims to explore how adaptive learning systems influence SRL and academic persistence in university courses over time. Using a longitudinal quantitative design, the study tracks SRL behaviors and academic persistence at multiple points during the semester. Results show significant improvements in SRL behaviors such as goal setting, planning, self-monitoring, and reflection among students engaged with adaptive learning environments. These students exhibited greater autonomy, improved metacognitive awareness, and higher motivation. Additionally, students in adaptive systems demonstrated greater academic persistence, as indicated by more time spent on tasks, higher assignment completion rates, and sustained engagement. The findings suggest that adaptive learning platforms promote SRL and academic persistence by offering personalized, responsive learning experiences. Unlike static, non-adaptive environments, adaptive systems provide dynamic support, enhancing students' ability to regulate their learning and remain engaged despite challenges. The study concludes that adaptive learning systems are vital for long-term academic success, though further research is needed to assess the sustainability of these effects in various educational settings and among diverse student populations.

This study aims to examine and analyze the influence of auditor ethics, auditor competence, and audit risk on audit quality, with audit fees serving as a mediating variable. This research employs a quantitative associative approach with a casual explanatory design. Data were collected through a questionnaire survey administered to external auditors working at Public Accounting Firms (PAFs) in Surabaya, with a population of 55 firms. The sampling technique used was convenience sampling, resulting in 42 auditors as respondents with the characteristic of having worked at Public Accounting Firms in Surabaya for at least one year as of 2025. Data analysis was conducted using the Partial Least Square (PLS) method assisted by SmartPLS 4.0 software. The results indicate that auditor competence and audit risk have a positive and significant effect on audit fees, while auditor ethics does not have a significant effect. Furthermore, auditor ethics has a positive and significant effect on audit quality, whereas auditor competence, audit risk, and audit fees do not show a significant effect. In addition, audit fees are not proven to function as a mediating variable and therefore are unable to mediate the effects of auditor ethics, auditor competence, and audit risk on audit quality.

In the current era of digital transformation, organizations are increasingly turning to Artificial Intelligence (AI) to enhance the precision and agility of managerial decisions. This study investigates how AI adoption within management accounting systems influences decision-making efficiency and managerial performance. Using survey data collected from managers and accountants in medium-to-large firms across Central Java, the research applies Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the hypothesized relationships. The results reveal that AI adoption significantly improves decision-making efficiency, which in turn enhances managerial performance. Furthermore, leadership support strengthens the relationship between AI adoption and decision-making efficiency, indicating that human and organizational factors remain critical for realizing technological benefits. The findings contribute to management accounting literature by elucidating the mechanism through which AI technologies create managerial value specifically, by accelerating analytical processes and improving the quality of managerial judgments. Practically, the study suggests that firms should focus on leadership involvement, data governance, and employee training to ensure that AI systems complement, rather than replace, human judgment. Overall, this study highlights that successful AI adoption in management accounting is not merely a technical transition but a strategic and cultural evolution toward evidence-based decision-making.

This study explores the roles of innovation and perseverance as critical success factors for young entrepreneurs in the fried chicken business through an in-depth case study of Fried Chicken Smile, located in Medan Tembung Subdistrict. The research focuses on how young entrepreneurs are able to survive and grow in a highly competitive culinary market dominated by global brands such as KFC. Using a qualitative research approach, data were collected through in-depth interviews with business owners and employees, direct field observations, and documentation analysis. The study is supported by several theoretical perspectives, including Grit Theory, which emphasizes perseverance and passion for long-term goals; Entrepreneurial Behavior Theory, which explains proactive and adaptive business behavior; and Schumpeter’s Innovation Theory, which highlights innovation as a driver of competitive advantage. The findings indicate that business success is influenced by continuous product innovation, particularly through adapting menu flavors to local tastes, maintaining consistent operational quality, and implementing effective digital marketing strategies via social media platforms. In addition, strong social support from family, peers, and local communities plays a significant role in sustaining entrepreneurial motivation. Overall, the study demonstrates that the combination of innovation, persistence, and social capital enhances competitiveness and supports the growth of micro, small, and medium enterprises (MSMEs). These findings provide valuable insights for the development of young entrepreneurship in Indonesia’s dynamic culinary sector.

The growing demand for transparency, accountability, and measurable performance has transformed higher education institutions into complex public organizations required to deliver reliable and stakeholder-oriented services. Within this governance-driven environment, institutional governance plays a fundamental role in shaping service excellence and institutional legitimacy. Drawing on a public administration perspective, this study examines how governance dimensions influence academic service performance in higher education. This research employs a qualitative descriptive-analytical design. Data were collected through in-depth interviews, document analysis, and institutional observations involving university leaders, academic administrators, faculty members, and students. The analysis focuses on governance dimensions—transparency, accountability, participation, effectiveness, and responsibility—and their integration into institutional systems such as performance management, quality assurance, and digital infrastructure. The findings reveal that governance frameworks are formally established through regulations and digital systems; however, their operational integration remains uneven. Transparency improves service reliability when supported by consistent information management, while accountability mechanisms tend to emphasize procedural compliance rather than performance-based evaluation. Stakeholder participation is institutionalized but largely consultative. The study concludes that service excellence in higher education is a governance-driven outcome that requires systemic alignment between governance principles, institutional capacity, and performance management processes. Strengthened governance integration enhances service reliability and institutional legitimacy.

This study examines the influence of income inequality and poverty on the prevalence of stunting in ten provinces across Sumatra Island during the 2016–2024 period. Using a panel dataset of 90 observations and applying a Fixed Effect Model, the results indicate that both income inequality—measured by the Gini Ratio—and poverty have a positive and significant effect on stunting. The Gini Ratio shows a coefficient of 1.46 (p = 0.0002), while poverty records a coefficient of 6.28 (p = 0.0140), jointly explaining 52% of the variation in stunting prevalence. Spatial analysis further supports these findings, with Moran’s I values exceeding 0.40, suggesting strong spatial autocorrelation and clustering of high-stunting regions. High-risk clusters—Aceh, Jambi, and Bengkulu—are characterized by Gini Ratios above 0.33 and poverty levels exceeding 12%, reinforcing the existence of an intergenerational poverty–stunting trap, particularly influenced by urban–rural disparities (rural 53.3% vs urban 34.9%). The study highlights that specific nutrition interventions such as supplementary feeding, micronutrient programs, and breastfeeding promotion are insufficient without accompanying structural reforms addressing economic inequality. Therefore, multisectoral convergence strategies are required, including expanded conditional cash transfers, progressive local taxation reforms, nutrition-focused social assistance, and universal basic infrastructure to accelerate stunting reduction toward the 14.2% target by 2029.