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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.

This study examines the partial and simultaneous effects of promotional strategies, risk perception, and resale price perception on public interest in gold investment at PT Pegadaian Dompu Branch. The research employed a quantitative explanatory approach involving 96 respondents selected from a population of 50,000 customers using purposive sampling. Data were collected through a structured questionnaire based on a five-point Likert scale and analyzed using multiple linear regression with SPSS version 26. The findings reveal that promotional strategies have a positive and significant influence on public interest in gold investment, indicating that effective promotional activities encourage customers to invest. Risk perception also shows a positive and significant effect, suggesting that customers with better understanding and management of investment risks are more inclined to invest in gold. In addition, resale price perception positively and significantly affects investment interest, reflecting the importance of customers' confidence in obtaining favorable resale values. Simultaneous testing using the F-test confirms that the three independent variables jointly have a significant effect on public interest in gold investment. The coefficient of determination shows an Adjusted R Square value of 33.9%, meaning that promotional strategies, risk perception, and resale price perception explain 33.9% of the variation in investment interest, while the remaining 66.1% is influenced by other factors not included in this research model.

This study examines the financial performance of PT Unilever Indonesia Tbk during the 2023–2025 period by evaluating key financial indicators, namely the Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Return on Equity (ROE). The study aims to assess the company's financial condition and analyze the impact of its business transformation strategy on financial performance. A descriptive quantitative approach was employed using secondary data obtained from the company's published annual financial reports. Data analysis focused on comparing financial ratio trends over the three-year period to evaluate liquidity, solvency, and profitability performance. The findings indicate that the company's financial performance experienced fluctuations during the business transformation process. Liquidity and solvency gradually improved toward the end of the observation period, reflecting stronger short-term financial capability and a healthier capital structure. Profitability also demonstrated increased efficiency in utilizing company assets, although changes in equity returns indicated adjustments in capital management during the transformation process. Overall, the implementation of the company's transformation strategy contributed positively to strengthening financial performance and improving resilience in responding to changing business conditions and market competition. This study provides useful insights for management, investors, and other stakeholders in evaluating the effectiveness of corporate transformation strategies through financial ratio analysis and highlights the importance of maintaining financial stability to support sustainable business growth.

This study investigates why applicants who have passed the initial admissions stage do not proceed to final enrolment in an Indonesian private higher education context. While student recruitment is often measured by the number of applications received, institutional sustainability depends on the ability to convert applicants into enrolled students. This study employed a descriptive survey design supported by thematic analysis of open-ended responses. Data were collected from 179 applicants who had participated in the admissions process but did not complete final re-registration. The data were analyzed using frequencies, percentages, and thematic categorization. The findings show that conversion failure is influenced by several factors, including waiting for public university admission results, financial constraints, postponement of study plans, family considerations, uncertainty about the institution or study programmed, preference for other institutions, and campus accessibility. A key finding reveals that 58.1% of respondents would reconsider enrolment if scholarships, tuition discounts, or other financial assistance were available. These findings highlight the need for a conversion management strategy through targeted financial aid, transparent cost communication, family engagement, and proactive applicant follow-up.  

The rapid development of digital technology has transformed the way organizations conduct business activities and manage human resources. These changes require organizations to have employees who are not only competent but also possess a high level of employee engagement to adapt effectively to the dynamic work environment. This study aims to analyze the role of transformational leadership in enhancing employee engagement among employees of Ranch Market in the digital era. Transformational leadership is regarded as a leadership style that inspires, motivates, and encourages employees to develop their potential through a clear vision, effective communication, and individualized consideration. This research employed a quantitative approach by collecting data through questionnaires distributed to Ranch Market employees. Data analysis was conducted to examine the relationship between transformational leadership dimensions and employee engagement, which includes vigor, dedication, and employee involvement in their work. The findings indicate that transformational leadership plays a positive and significant role in improving employee engagement. Leaders who are able to inspire, build trust, encourage innovation, and support employee development have been proven to strengthen employees’ attachment to the organization. Furthermore, transformational leadership fosters a supportive and adaptive work environment, enabling employees to respond effectively to technological changes and evolving work systems. The results suggest that the implementation of transformational leadership can serve as an effective strategy for organizations in addressing the challenges of the digital era while promoting productivity, employee commitment, and sustainable organizational performance. Therefore, transformational leadership remains a crucial factor in maintaining a highly engaged workforce and achieving long-term competitive advantage.

The community service activities aim to improve business financial management skills and student readiness in facing the 2026 Indonesian Student Innovation and Entrepreneurship Festival (FIKSI). The program is implemented by lecturers of the Digital Business Study Program at Al-Irsyad University Cilacap together with supervising teachers and 26 FIKSI finalist students from SMA Negeri 2 Cilacap, SMA Negeri 3 Cilacap, and SMA Negeri 1 Maos. The main problem faced by partners is the low ability to prepare business financial reports and the use of digital technology in business development. The method used is Participatory Action Research (PAR) through stages of socialization, training, technology implementation, mentoring, evaluation, and program sustainability. The results of the activity show an increase in student understanding and skills in recording transactions, calculating the cost of production, preparing profit and loss and cash flow reports, and utilizing digital financial applications and Artificial Intelligence (AI) to support business development. In addition, supervising teachers received capacity building in assisting students in aspects of financial management and preparing business proposals. The establishment of the Smart Fintech Young Entrepreneur Community is a sustainable strategy for the program to support the development of digital entrepreneurship in schools. This program has proven effective in improving the quality of business and improving students' readiness for entrepreneurship competitions.

This study aims to analyze educational marketing management strategies in attracting students’ interest at MTs Al-Mursyidiyyah. The research employed a qualitative approach using a descriptive-analytical method. Data were collected through literature review and in-depth interviews with the school principal as the key informant. Data analysis used the Miles and Huberman model, including data reduction, data display, and conclusion drawing. The findings reveal that MTs Al-Mursyidiyyah has comprehensively implemented educational marketing strategies based on the 7P marketing mix (product, price, place, promotion, people, physical evidence, and process). The product dimension is reflected in the integration of academic-religious curriculum supported by technology and diverse extracurricular programs. Promotional strategies are carried out through digital platforms such as Instagram, TikTok, and online admission websites, as well as conventional promotion through the annual November Festival. Strengthening human resources, modernizing facilities, and digitizing educational services also contribute to enhancing the school’s image. The study concludes that the success in attracting prospective students is strongly influenced by the synergy between product quality, promotional effectiveness, and physical evidence that build public trust in the educational institution.

The increasingly dynamic organizational environment demands strategic human resource management to maintain competitiveness and achieve organizational goals. Performance appraisal serves not only as an evaluation tool but also as the basis for decision-making regarding employee career development. This study aims to analyze the impact of performance appraisal on career development based on various empirical research findings. The method used is a Systematic Literature Review (SLR) with the PRISMA framework and a descriptive-qualitative approach. Data were obtained from scientific articles on Google Scholar, Garuda, and ScienceDirect containing quantitative studies from the 2022–2026 period. The data were then analyzed using narrative synthesis to identify patterns of relationships between performance appraisal and career development. The results of the study indicate that performance appraisal has a positive and significant effect on employee career development. An objective, transparent, and measurable appraisal system helps organizations identify employee potential, enhance competencies, determine training needs, and support promotions and career opportunities. These findings align with Performance Management Theory, Human Capital Theory, Goal-Setting Theory, and Expectancy Theory. Therefore, the integration of performance appraisal and career development is a key strategy in building a competent, productive, and sustainable workforce.

This study aims to formulate an engineering strategy for water quality management and pollution control in the Tiku Sub-watershed, North Musi Rawas Regency. The study used a descriptive approach by integrating selected technical data from a dissertation-based assessment with semi-structured interviews involving 20 key informants representing technical agencies, village and subdistrict governments, community leaders, artisanal and small-scale gold mining actors, farmers, and riverbank communities. The analysis focused on water quality status, water availability and demand, pollution sources, perceived impacts, implementation constraints, and priority interventions. The results showed that the Tiku Sub-watershed is under significant environmental pressure. The average pollution index was 6.65, indicating a moderately polluted status, while mercury, cadmium, phosphate, and ammonia were the dominant parameters of concern. Surface water availability remained relatively adequate at 45,842,699.79 m3/year, and the average Criticality Ratio was 0.266; however, the water pollution carrying capacity was poor. Interview results indicated that mercury use and processing waste from artisanal gold mining were the most urgent issue (35%), followed by land-cover change and riparian degradation. The recommended strategy combines mercury-free processing technology, alternative livelihood development, cross-sectoral supervision, riparian rehabilitation, and transparent water-quality monitoring. The findings imply that watershed engineering should integrate technical, institutional, and socio-economic interventions.

This study is motivated by the proliferation of regulations that facilitate the exploitative extraction of natural resources in Indonesia as a consequence of the penetration of neoliberal ideology, which deviates from the mandate of Article 33 of the 1945 Constitution of the Republic of Indonesia. The significance of this research lies in the strategic role of Muhammadiyah through the "Constitutional Jihad" movement in restoring state sovereignty over natural resources for the benefit of the public welfare. The study aims to analyze the philosophical foundations of Constitutional Jihad in reconstructing the vision of a Progressive Indonesia (Indonesia Berkemajuan) and to examine Muhammadiyah’s legal advocacy strategies in resisting the hegemony of liberal economic policies. The research focuses on how Muhammadiyah’s philosophical framework and litigation strategies are capable of correcting national energy policies, as reflected in Constitutional Court Decision Number 36/PUU-X/2012. This research employs a normative legal method using statutory, case, and theological-ideological approaches. The findings reveal that, philosophically, Constitutional Jihad represents the transformation of Al-Ma’un theology and the concept of Darul Ahdi wa Syahadah into a constitutional framework that integrates divine sovereignty with popular sovereignty. In terms of strategy, Muhammadiyah utilizes Public Interest Litigation supported by interdisciplinary expert collaboration and moral mobilization rooted in civil society. The analysis of Constitutional Court Decision No. 36/PUU-X/2012 demonstrates that Muhammadiyah’s advocacy successfully invalidated unconstitutional provisions of the Oil and Gas Law that had weakened state control, while simultaneously reaffirming the state's direct management function over natural resources. The study concludes that Constitutional Jihad constitutes an effective form of national ijtihad in reconstructing a progressive, sovereign, and socially just legal order in Indonesia.

Mental health disorders remain a significant public health concern in Indonesia due to their increasing prevalence and substantial impact on individuals, families, and communities. These disorders can impair a person's ability to think clearly, regulate emotions, behave appropriately, and interact effectively with others. Among the various symptoms experienced by individuals with mental disorders, hallucinations are one of the most common and challenging because they can interfere with daily functioning and increase the risk of relapse if not properly managed. Families play a crucial role in supporting patients through appropriate care, supervision, and adherence to treatment. Therefore, improving family knowledge about hallucination management is essential to enhance patient outcomes. This community service activity aimed to strengthen the knowledge of families and patients regarding the care and management of hallucinations at the Abepura Mental Hospital (RSK Abepura). The activity was conducted through direct mental health education and counseling sessions involving interactive lectures, discussions, and question-and-answer sessions. A total of 63 participants, consisting of patients and their family members visiting the hospital, took part in the program. The evaluation demonstrated that approximately 75% of participants actively engaged in the educational sessions, showed high enthusiasm, and were able to correctly answer the evaluation questions, indicating an improvement in their understanding of hallucination management. These findings suggest that mental health education is an effective strategy for enhancing family knowledge and supporting better care for patients with hallucinations.

Multi Sari MSME, located in Pangkalan Batang Village, Bengkalis Regency, produces traditional local products such as fish crackers, shrimp crackers, and sago crackers. Despite having quality products, legal business permits, halal certification, and stable raw material availability, the enterprise still faced limitations in digital marketing practices, resulting in a limited market reach. This community service program aimed to improve the marketing capacity of the MSME through the implementation of digital marketing strategies. The methods employed included SWOT and STP analyses, Google Business Profile development, social media management, content calendar preparation, promotional content creation, and marketplace utilization. The program also involved mentoring and training activities to enhance the partner’s understanding of digital marketing tools and techniques. The results showed significant improvements in the partner’s knowledge and skills in utilizing digital platforms for marketing purposes. Furthermore, Multi Sari MSME now possesses more structured digital marketing channels, increasing product visibility and creating opportunities to reach a broader market. Therefore, digital marketing has proven to be an effective strategy for enhancing MSME competitiveness, business sustainability, and market expansion in the digital era.

Primary dysmenorrhea frequently disrupts the academic and daily activities of adolescent girls. This study evaluated the effectiveness of a 5-minute warm compress application in reducing menstrual pain intensity. A quasi-experimental study with a one-group pretest-posttest design was conducted on 42 female students of SMAN 28 Batam selected through purposive sampling. Participants applied a warm compress (40–45 °C) to the lower abdomen for 5 minutes. Pain intensity was measured using the Numeric Rating Scale (NRS) before and after the intervention. Data were analyzed using the Wilcoxon Signed-Rank test. Before the intervention, 42.9% of participants reported severe pain (NRS 7–10). After the 5-minute application, the severe pain category disappeared entirely (0%), with 57.1% of subjects shifting to the mild pain category (NRS 1–3). Statistical analysis showed a significant reduction in dysmenorrhea intensity (p < 0.001). A 5-minute warm compress application is a rapid and effective non-pharmacological intervention for relieving primary dysmenorrhea in adolescents. Its practicality makes this method a feasible self-care strategy to implement in school settings.

Conflict is an inevitable phenomenon in educational environments due to differences in characteristics, interests, perceptions, and goals among school members. If not managed properly, conflict can disrupt the learning process, weaken social relationships, and negatively affect educational quality. This study aims to analyze the role of collaborative conflict management in improving the quality of education in madrasahs and schools. The research employed a qualitative approach using a library research method by reviewing various books, scientific journals, and relevant literature related to conflict management and education. The findings indicate that collaborative conflict management, implemented through effective communication, deliberation, discussion, negotiation, and cooperation, can facilitate constructive and sustainable conflict resolution. Furthermore, the application of collaborative conflict management contributes to strengthening cooperation among school members, creating a harmonious and conducive learning environment, and improving teacher performance as well as student learning outcomes. School principals play a strategic role as mediators and facilitators in guiding conflict resolution processes fairly and participatively. Therefore, collaborative conflict management can serve as an effective strategy for enhancing educational quality and fostering a positive educational climate in madrasahs and schools.

Learning planning is a strategic component of instructional management because it guides teachers in linking objectives, materials, learning strategies, media, and assessment with students' characteristics. In practice, however, learning plans are often prepared individually and tend to be administrative, so teachers have limited opportunities to reflect on pedagogical decisions with colleagues. This study aims to describe and analyze collaborative-based learning planning management in improving teachers' pedagogical competence at SD Negeri Batujaya. The study used a descriptive qualitative approach with a case study strategy. Data were collected through observation, semi-structured interviews, and documentation, and were analyzed using the interactive model of Miles and Huberman, consisting of data reduction, data display, and conclusion drawing. The field data show that SD Negeri Batujaya has nine educators and education personnel consisting of one principal, six classroom teachers, and two subject teachers. The school also holds a teacher learning community twice a month. The findings indicate that collaborative planning is supported by the principal's academic leadership, the small number of teachers that enables intensive coordination, and the existence of a routine learning community. Collaboration helps teachers discuss teaching modules, student characteristics, learning strategies, media, and assessment. The main constraints are limited time, unequal teacher participation, and limited learning facilities. The study implies that a structured learning community can serve as a practical managerial strategy for strengthening teachers' pedagogical competence in elementary schools.

The development of technology in the digital era has significantly altered consumer behavior, particularly for Generation Z, who are known as digital natives. This group possesses unique characteristics, highly relying on social media to seek product information before making purchasing decisions. This study aims to analyze digital marketing management strategies through social media in enhancing brand engagement and loyalty among Generation Z consumers, as well as to identify the key determinants of its success. The research method employed is descriptive qualitative, utilizing literature review as the data collection technique across prior scientific sources. The analysis reveals that the implementation of digital marketing strategies based on visual content and short-form videos on platforms such as TikTok and Instagram is proven to be highly effective in capturing the audience's attention rapidly. In addition to content format, collaboration with highly credible influencers and the application of authentic, responsive two-way communication serve as the main pillars in building emotional proximity and trust among young consumers. Operationally, this strategy offers cost efficiency and a broader market reach. The conclusion of this study emphasizes that the optimal integration between management information systems and interactive, adaptive communication approaches toward digital trends is the main key to winning the market and sustaining the long-term loyalty of Generation Z.

Tax avoidance practices remain a crucial issue due to their potential to erode state revenue and hinder national development financing. This study aims to analyze and evaluate the effect of fixed capital intensity, Environmental, Social, and Governance (ESG) performance, and political connections on tax avoidance practices. The research method used is quantitative with a panel data analysis approach under the selected Random Effect Model (REM) estimation. The research population covers all companies listed on the Indonesia Stock Exchange (IDX) for the 2023–2024 period. Through the purposive sampling method, a final sample of 259 companies was obtained, resulting in 518 observation data over two years. The partial empirical results demonstrate that fixed capital intensity has a significant negative effect on tax avoidance. Conversely, both ESG performance and political connections are proven to have a significant positive effect on tax avoidance. Simultaneously, the three independent variables significantly influence corporate tax avoidance actions, contributing an Adjusted R-squared value of 10.43%. The practical implication of this study emphasizes the urgent need for tax authorities to increase oversight on companies indicated to be utilizing ESG reporting as a greenwashing strategy or leveraging political protection to avoid taxes. For corporate management, these findings serve as an evaluation to align sustainability commitments with ethical fiscal compliance.

This community service program was conducted at GPIA Sidoasri, Malang Regency, a church community located in a rural area with limited access to capital, technology, and market opportunities. To improve the economic welfare of its members, the church initiated a micro-enterprise producing banana chips and jackfruit chips. However, the business faced several challenges, including unattractive product packaging, a short shelf life due to the absence of preservatives, and difficulties in determining competitive and profitable selling prices. To address these issues, the service team provided training on marketing strategies and business capital management. The training covered product branding through attractive packaging, the use of digital promotion to expand market reach, the separation of personal and business finances, simple financial record-keeping, and responsible capital management practices. The program was implemented through lectures, interactive discussions, and participant mentoring. The results showed that participants gained a better understanding of marketing strategies and basic financial management. Although challenges such as limited capital and low digital literacy remained, participants demonstrated strong enthusiasm to apply the knowledge and skills acquired during the program. This activity highlights that the success of micro-enterprises depends not only on product quality but also on effective marketing strategies and sound capital management. Furthermore, the program reinforces the importance of careful planning and responsible stewardship in business, as reflected in the wisdom of Proverbs 21:5.

Poor soil quality and inefficient nutrient utilization remain major constraints in tomato (Solanum lycopersicum L.) cultivation, often resulting in reduced plant growth, lower productivity, and suboptimal fruit quality. This study aims to evaluate the growth performance of rose tomatoes through the integration of open-field cultivation and hydroponic planting systems. The research methods included land preparation using the Pythagorean technique to ensure proper spacing and planting layout, the application of organic fertilizers to improve soil fertility, and the transition to a hydroponic drip irrigation system using rockwool as the growing medium during weeks 1 to 7 of plant development. Plant growth parameters, including plant height, leaf development, stem vigor, and overall plant health, were observed throughout the cultivation period. The results indicated that the combination of appropriate soil management practices and precise nutrient delivery in the hydroponic system significantly enhanced nutrient uptake and supported healthy plant growth. Furthermore, the drip irrigation system helped optimize water use efficiency while reducing nutrient losses. This integrated cultivation approach demonstrated its potential as an effective solution for maintaining crop quality and productivity, particularly in areas with limited land resources. Overall, the findings suggest that integrated management practices can provide a practical, efficient, and sustainable strategy for farmers seeking to improve horticultural production in modern agricultural systems.

This research was motivated by the importance of public relations management in building cooperation among schools, parents, and communities to support the improvement of educational quality in elementary schools. This study aimed to analyze public relations management in increasing parent and community participation in elementary schools. The research used a qualitative approach with a descriptive research design. Data collection techniques were conducted through interviews, observations, and documentation involving the principal, teachers, parents, and community members as informants. Data analysis was carried out through data reduction, data presentation, and conclusion drawing. The results showed that public relations management was implemented through direct communication in parent meetings, the use of digital media such as WhatsApp Groups, parental involvement in school activities, and collaboration with the community in supporting educational programs. Parent participation was reflected in mutual cooperation activities, assisting students’ learning, and supporting school programs. The obstacles found included parents’ limited time, low digital literacy among some parents, and the lack of optimal evaluation of school public relations programs. The implications of this study indicate that effective public relations management can increase parent and community involvement in supporting the educational process in elementary schools.