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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.

Teacher performance is one of the key factors in determining the quality of education and the achievement of school objectives. Several factors that are assumed to influence teacher performance include transformational leadership style, work motivation, and work discipline. This study aims to analyze the effect of transformational leadership style, work motivation, and work discipline on teacher performance at SMK Negeri 1 Musuk Boyolali. The research employed a quantitative method with descriptive and verificative approaches. The population consisted of 50 teachers, and all members of the population were selected as respondents using a saturated sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS version 25. The results revealed that work motivation had a positive and significant effect on teacher performance. In contrast, transformational leadership style and work discipline did not have a significant partial effect on teacher performance. However, simultaneously, transformational leadership style, work motivation, and work discipline significantly affected teacher performance. The Adjusted R Square value of 0.324 indicates that these three variables explain 32.4% of the variation in teacher performance, while the remaining 67.6% is influenced by other factors outside the scope of this study. The findings imply that enhancing work motivation should be prioritized in efforts to improve teacher performance, while leadership and work discipline should continue to be strengthened to support a more effective working environment.

This study aims to analyze the influence of organizational culture and leadership on work discipline in employees of the Woja District Office, both partially and simultaneously. Using a saturated sample, all employees in the agency were directly involved as respondents as many as 45 respondents. Primary data were collected through a structured questionnaire and analyzed using multiple linear regression analysis techniques. The results of the study showed that partially, organizational culture had a positive and significant effect on employee work discipline, while leadership did not have a significant influence independently. However, simultaneous testing proves that organizational culture and leadership together have a positive and significant influence on shaping employee work discipline. These findings indicate that although personal leadership style is not the primary determinant of discipline that has been bound by bureaucratic regulations, the synergy between internalizing strong work culture values and leadership support remains an important combination for an orderly work ecosystem. This research provides practical implications for government organizations in strengthening work culture, increasing leadership effectiveness, and creating a work environment that is able to encourage employee compliance, responsibility, and productivity in a sustainable manner.

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 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.

The effectiveness of Village Fund management is an essential indicator of good village governance in achieving accountable financial management and improving community welfare. However, its implementation continues to face various challenges, particularly regarding financial transparency and the competence of village officials. This study aims to examine the influence of transparency and the competence of village officials on the effectiveness of Village Fund management in Blubuk Village, Losari District, Brebes Regency. A quantitative approach with an explanatory research design was employed. The study involved 30 respondents, consisting of all village government officials, selected using a saturated sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with IBM SPSS Statistics. The findings indicate that transparency has a positive and significant effect on the effectiveness of Village Fund management. Likewise, the competence of village officials also has a positive and significant influence on the effectiveness of Village Fund management. Simultaneously, both independent variables significantly affect the effectiveness of Village Fund management, with an adjusted coefficient of determination of 88.8%, indicating that most of the variation in management effectiveness is explained by transparency and the competence of village officials. These findings imply that strengthening financial transparency and enhancing the capacity of village officials are essential strategies for improving effective, transparent, accountable, and sustainable Village Fund management.

This study aims to analyze in depth the extent of the influence of content marketing and hedonic motivation on impulse buying in TikTok users, especially STIE Yapis Dompu students. This research illustrates a quantitative approach. The population of this study is all students who actively use the Tiktok Shop at STIE Yapis Dompu, the exact number of which is unknown. The number of samples used was 150. Non-probability sampling technique using the purposive sampling method. The data analysis in this study uses PLS-SEM Analysis. The results of the study showed that content marketing had a positive and significant effect on impulse buying, as evidenced by a t-statistical value of 3,116 > 1.96, and a p-value of 0.002 < 0.05. And hedonic motivation had a positive and significant effect on impulse buying, which was evidenced by a t-statistical value of 6,472 > 1.96, as well as a p-value 0.000 < 0.005. While the content marketing variable for hedonic motivation has a t-statistical value of 5,799 > 1.96, and a p-value of 0.000 < 0.05, content marketing has a positive and significant effect on hedonic motivation in STIE Yapis Dompu students.

This study analyzed the effectiveness and contribution of the Food and/or Beverage Tax, Hotel Services Tax, and Art and Entertainment Services Tax to Jakarta's Regional Own-Source Revenue during 2018–2024, and formulated policy recommendations based on fishbone (Ishikawa) analysis for the lowest-performing tax type. A descriptive quantitative approach supported by qualitative analysis was employed. Secondary data were obtained from Regional Government Financial Reports, while primary data were gathered through in-depth interviews with the Regional Revenue Agency, a tax consultant, an event organizer, and a venue operator. The Hotel Services Tax recorded the highest average effectiveness at 108.25%, followed by the Food and/or Beverage Tax at 100.72%, and the Art and Entertainment Services Tax at 98.88%. All three fell under the very low contribution category, with the Art and Entertainment Services Tax recording the lowest average at 1.16%. Fishbone analysis identified six root cause categories: disproportionate staffing and insufficient socialization (Man), reactive collection mechanisms (Method), limited tax technology implementation (Machine), misclassified business data and weak regulatory dissemination (Material), underreported revenues and high tax rates suppressing voluntary compliance (Measurement), and high entertainment sector elasticity with slow post-pandemic recovery (Environment). Policy recommendations were formulated across all six factors to optimize regional tax revenue.

The development of sustainable tourism villages requires the implementation of management practices that enhance environmental performance through environmentally oriented leadership, community participation, and stakeholder engagement in achieving sustainability goals. This study aims to examine the influence of green leadership and community involvement on green performance, with employee engagement serving as a mediating variable among the stakeholders and managers of Punten Tourism Village, Batu City. A quantitative approach with an explanatory research design was employed. The study involved all stakeholders and managers of Punten Tourism Village using a saturated sampling technique. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The findings reveal that green leadership and community involvement have positive and significant effects on green performance. Both variables also significantly enhance employee engagement, which, in turn, positively and significantly influences green performance. Furthermore, employee engagement partially mediates the relationships between green leadership and green performance, as well as between community involvement and green performance. These findings suggest that improving the environmental performance of tourism villages requires the integration of green leadership, active community involvement, and stronger stakeholder engagement to support the implementation of sustainable tourism practices.

Harga emas dunia merupakan faktor eksternal yang berpotensi memengaruhi kinerja keuangan perusahaan pertambangan emas, namun hubungan keduanya tidak selalu bersifat linear mengingat kompleksitas struktur bisnis dan biaya perusahaan. Penelitian ini bertujuan menganalisis secara komparatif tren harga emas dunia dengan profitabilitas PT Aneka Tambang Tbk periode 2021–2025 menggunakan metode deskriptif kuantitatif dengan pendekatan komparatif tren. Data bersumber dari laporan keuangan konsolidasian audited PT Aneka Tambang Tbk tahun 2021–2025 serta data harga emas rata-rata tahunan yang diterbitkan oleh World Gold Council, dengan indikator profitabilitas Return on Assets (ROA) dan Net Profit Margin (NPM). Hasil penelitian menunjukkan bahwa harga emas mengalami kenaikan akseleratif dari USD 1.793,38 menjadi USD 3.518,43 per troy ounce dengan pertumbuhan kumulatif 96,2%, sementara profitabilitas perusahaan bergerak fluktuatif dengan puncak tertinggi pada 2025. Analisis komparatif terhadap empat fase pergerakan menunjukkan hubungan yang tidak konsisten dan non-linear, di mana dua fase bergerak searah, satu fase berlawanan, dan satu fase bersifat parsial, yang disebabkan oleh fluktuasi volume penjualan, ekspansi aset yang belum produktif, dan lonjakan beban pokok pembelian logam mulia dari pihak ketiga. Penelitian ini mengimplikasikan bahwa analisis profitabilitas perusahaan pertambangan perlu mempertimbangkan struktur biaya, strategi pengadaan, dan keputusan investasi secara simultan, tidak cukup bertumpu pada pergerakan harga komoditas semata.

This study examines the influence of financial literacy, Fear of Missing Out (FOMO), and influencer marketing on Generation Z's decision to use Buy Now Pay Later (BNPL) services in Dompu Regency. The rapid development of financial technology has encouraged the widespread adoption of BNPL as an alternative digital payment method, particularly among young consumers. However, the increasing use of this service also raises concerns regarding financial decision-making and consumer behavior. This research employed a quantitative approach using a survey method involving 100 Generation Z respondents selected through purposive sampling. Data were collected using a structured questionnaire with a five-point Likert scale and analyzed using multiple linear regression. The findings indicate that financial literacy has a positive and significant effect on BNPL usage decisions. Likewise, FOMO significantly influences individuals' decisions to utilize BNPL services, while influencer marketing also demonstrates a positive and significant contribution to users' decisions. Simultaneously, the three independent variables significantly affect BNPL usage decisions, explaining 27% of the variance in the dependent variable. These findings suggest that financial knowledge, psychological factors, and social influence collectively shape Generation Z's financial behavior. Therefore, strengthening financial literacy and promoting responsible use of digital financial services are essential to encourage more informed and sustainable financial decision-making.

Pembelajaran SKI tidak hanya diarahkan pada penguasaan aspek kognitif berupa pengetahuan sejarah, tetapi juga memiliki tujuan untuk membentuk karakter peserta didik melalui nilai-nilai keteladanan. Melalui pembelajaran ini, siswa diharapkan mampu memahami, menghayati, serta meneladani perjalanan hidup Nabi Muhammad SAW, para sahabat, dan tokoh-tokoh Islam lainnya sebagai pedoman dalam kehidupan sehari-hari. Pada tingkat SD/MI, materi SKI pada dasarnya telah disesuaikan dengan tingkat perkembangan peserta didik. Namun demikian, dalam pelaksanaannya masih ditemukan beberapa kendala yang cukup berpengaruh terhadap proses pembelajaran. Di MI Ar-Rahmah Karawang, pembelajaran Sejarah Kebudayaan Islam (SKI), permasalahan yang ditemukan meliputi dominasi metode ceramah, terbatasnya variasi media pembelajaran, serta rendahnya partisipasi siswa dalam proses pembelajaran di kelas. Kondisi tersebut berpengaruh terhadap pemahaman siswa pada materi SKI yang cenderung bersifat historis dan abstrak. Penelitian ini bertujuan untuk menganalisis faktor-faktor SWOT (Strengths, Weaknesses, Opportunities, Threats) yang memengaruhi pembelajaran SKI serta merumuskan strategi yang tepat untuk meningkatkan kualitas pembelajaran. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Data diperoleh melalui observasi, wawancara dengan guru SKI, serta dokumentasi. Analisis data dilakukan melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa kekuatan pembelajaran terletak pada pemanfaatan media video yang membantu siswa memahami materi secara lebih konkret. Kelemahan utama terdapat pada dominasi metode ceramah yang menyebabkan pembelajaran kurang interaktif. Sementara itu, peluang muncul dari tingginya rasa ingin tahu siswa serta perkembangan teknologi pembelajaran, sedangkan ancaman berkaitan dengan kurangnya pengulangan materi yang menyebabkan siswa mudah lupa terhadap materi yang telah dipelajari. Secara keseluruhan, dapat disimpulkan bahwa pembelajaran SKI di MI Ar-Rahmah masih memerlukan peningkatan pada aspek metode dan strategi pembelajaran. Oleh karena itu, penerapan strategi PAIKEMI direkomendasikan sebagai alternatif untuk menciptakan pembelajaran yang lebih aktif, inovatif, dan bermakna.

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.

Differentiated instruction is an approach aimed at meeting students' learning needs based on their abilities, characteristics, and requirements. This study aims to describe the experiences of a fifth-grade teacher in implementing differentiated instruction at SD 3 Jepang Kudus. The study employs a qualitative approach using a phenomenological design. Data were collected through interviews, observations, and documentation, and subsequently analyzed using the Miles and Huberman model, which encompasses data reduction, data display, and conclusion drawing. Data validity was established through technique triangulation. The results indicate that the teacher perceives differentiated instruction as an effort to provide learning support tailored to students' needs. Implementation is carried out through adjustments to the learning process, guidance, peer tutoring, and the creation of an inclusive learning environment. This implementation has a positive impact on students' academic, social, and emotional development. Challenges encountered include the diversity of students' learning abilities and the suboptimal application of differentiation regarding learning products and assessments. These findings underscore the importance of teacher experience in optimally and sustainably accommodating students' learning needs.

This study aims to analyze the phenomenon of tax burden, tax compliance, and tax-saving strategies and their influence on business survival strategies in Indonesia’s retail and trade sector amid the economic slowdown in 2026. Indonesia’s economic growth declined to 4.2% in the first quarter of 2026 from 5.1% in the previous year, creating considerable pressure on business sustainability, particularly in the retail and trade sector. This research employed a quantitative approach using a survey method involving 120 retail and trade business owners located in Jakarta, West Java, and Banten. Respondents were selected through purposive sampling. Data were collected using a structured questionnaire that met validity and reliability requirements and were analyzed using multiple linear regression with SPSS version 26 after fulfilling the classical assumption tests. The results indicate that tax burden (B = 0.287; p < 0.001), tax compliance (B = 0.341; p < 0.001), and tax-saving strategies (B = 0.398; p < 0.001) each have a positive and significant effect on business survival strategies, both individually and simultaneously. The F-test (F = 62.847; p < 0.001) confirms the overall significance of the regression model, while the coefficient of determination (R² = 0.621) shows that the three independent variables explain 62.1% of the variance in business survival strategies. These findings suggest that effective tax management, combined with the lawful utilization of tax incentives, plays a crucial role in strengthening business resilience and ensuring the sustainability of retail and trade businesses during periods of economic uncertainty.

The purpose of this study was to focus on the development and feasibility testing of the Ekorama Pop-Up Book as a learning medium, as well as to assess its practicality and effectiveness in helping fifth-grade elementary school students master science concepts related to food chains. Research and Development (R&D) using the ADDIE model—which begins with analysis and ends with evaluation—will be applied in this study. The participants include media and content experts, teachers, and 19 fifth-grade students at MIN 8 in Medan. Data were collected using response questionnaires, concept comprehension tests, and validation sheets. The results of the expert validation indicated that the category was highly valid, highly practical (96.7%), and highly effective (N-Gain = 0.87), as evidenced by the test results showing an increase in students’ understanding. In other words, the Ekorama Pop-Up Book was deemed suitable as a science learning medium for improving conceptual understanding among elementary school students.

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.

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh lingkungan pendidikan dan promosi terhadap keputusan mendaftar menjadi mahasiswa di Politeknik Bumi Akpelni Semarang, sebuah institusi pendidikan vokasi yang berfokus pada bidang kemaritiman. Fenomena penurunan jumlah pendaftar dari 944 orang pada 2019 menjadi 352 orang pada 2023 menjadi latar belakang yang mendorong urgensi penelitian ini. Penelitian menggunakan pendekatan kuantitatif dengan metode analisis regresi linier berganda. Populasi penelitian adalah 846 taruna aktif Politeknik Bumi Akpelni, dan sampel sebanyak 140 responden diperoleh menggunakan formula Hair. Pengumpulan data dilakukan melalui kuesioner terstruktur dengan skala Likert. Hasil penelitian menunjukkan bahwa: (1) lingkungan pendidikan berpengaruh positif dan signifikan terhadap keputusan mendaftar dengan koefisien regresi 0,453 dan nilai t hitung 5,853 > t tabel 1,980 (sig. 0,000); (2) promosi berpengaruh positif dan signifikan dengan koefisien regresi 0,376 dan nilai t hitung 4,855 > t tabel 1,980 (sig. 0,000); dan (3) secara simultan keduanya berpengaruh signifikan dengan nilai F hitung 96,462 > F tabel 3,060 serta koefisien determinasi (Adjusted R²) sebesar 0,579 atau 57,9%. Lingkungan pendidikan terbukti menjadi faktor dominan dibandingkan promosi. Penelitian ini berkontribusi mengisi kesenjangan literatur yang selama ini mengkaji kedua variabel tersebut secara terpisah, serta menambahkan perspektif spesifik pendidikan vokasi kemaritiman yang masih sangat terbatas. Implikasi manajerial mencakup peningkatan kualitas fasilitas kampus secara berkelanjutan dan transformasi strategi promosi menuju pendekatan digital yang lebih inovatif.  

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.